﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-13T13:06:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAX T CLARK CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>113 WEST FRANKLIN STREET</AddressLine1Txt>
        <CityNm>QUINCY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32351</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>593408389</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST FLORIDA LIVESTOCK ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>8508757255</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2140 W JEFFERSON ST</AddressLine1Txt>
        <CityNm>QUINCY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32351</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RUSSELL VANLANDINGHAM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8508757255</PhoneNum>
      <SignatureDt>2026-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MAX T CLARK</PreparerPersonNm>
      <PTIN>P00188749</PTIN>
      <PhoneNum>8506275815</PhoneNum>
      <PreparationDt>2026-08-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>98215</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>30054</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>55809</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>8783</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9989</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1206</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>3569</OtherRevenueTotalAmt>
      <TotalRevenueAmt>88226</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>765</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1202</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>69</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>90891</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92927</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4701</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69177</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>64476</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69177</BOYAmt>
        <EOYAmt>64476</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>69177</BOYAmt>
        <EOYAmt>64476</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69177</BOYAmt>
        <EOYAmt>64476</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SPONSOR ANNUAL YOUTH LIVESTOCK SHOW &amp; SALE TO EXPOSE YOUTH TO THE DEVELOPMENT OF THE LIVESTOCK INDUSTRY IN NORTH AND WEST FLORIDA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL LIVESTOCK SHOW AND AUCTION WAS HELD IN MARCH 2025PROVIDING OVER 30 YOUTH OPPORTUNITIES TO SHOW &amp; AUCTION LIVESTOCK THEY PERSONALLY RAISED &amp; TRAINED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>78563</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78563</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUSSELL VANLANDINGHAM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAWSON TAYLOR</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILL CROLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR HENRY GRANT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MARTHA MITCHELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>2140 W JEFFERSON STREET</AddressLine1Txt>
          <CityNm>QUINCY</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32351</ZIPCd>
        </USAddress>
        <PhoneNum>8508757255</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>38555</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21950</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>23869</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>30054</CurrentTaxYearAmt>
        <TotalAmt>157637</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>39128</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65174</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>113906</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91275</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55809</CurrentTaxYearAmt>
        <TotalAmt>365292</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>77683</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87124</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>157115</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>115144</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85863</CurrentTaxYearAmt>
        <TotalAmt>522929</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>522929</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>62</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>3569</CurrentTaxYearAmt>
        <TotalAmt>3716</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>62</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>85</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>3569</CurrentTaxYearAmt>
        <TotalAmt>3716</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>13933</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18090</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21190</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8783</CurrentTaxYearAmt>
        <TotalAmt>61996</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>77745</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>101057</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>175290</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>136334</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>98215</CurrentTaxYearAmt>
        <TotalAmt>588641</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.88840</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00630</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00030</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 3569.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: COST OF LIVESTOCK SOLD. AMOUNT: 78563. DESCRIPTION: TROPHIES &amp; AWARDS. AMOUNT: 4787. DESCRIPTION: INSURANCE. AMOUNT: 2433. DESCRIPTION: BANK CHARGES. AMOUNT: 51. DESCRIPTION: ADVERTISING. AMOUNT: 190. DESCRIPTION: JUDGING EXPENSE. AMOUNT: 616. DESCRIPTION: SUPPLIES. AMOUNT: 820. DESCRIPTION: PHOTOGRAPGHY. AMOUNT: 600. DESCRIPTION: SCALE PERMIT. AMOUNT: 80. DESCRIPTION: STATE FILING FEE. AMOUNT: 61. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 65. DESCRIPTION: CONTRACT SERVICES. AMOUNT: 1000. DESCRIPTION: RECORD BOOKS. AMOUNT: 295. DESCRIPTION: EQUIPMENT RENT. AMOUNT: 1100. DESCRIPTION: PIG SCRAMBLE. AMOUNT: 150. DESCRIPTION: DUES &amp; SUBSCRIPTIONS. AMOUNT: 80. TOTAL TO FORM 990-EZ, LINE 16: 90891.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>