﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-11T20:01:34-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>203746583</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAYLOR ROTH AND COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1580 LINCOLN ST STE 520</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>802031517</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>332120285</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VAJRA OCEAN INCORPORATED</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VAJR</BusinessNameControlTxt>
      <PhoneNum>8084945550</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 528</AddressLine1Txt>
        <CityNm>KAPAAU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96755</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NANCY B YOUNG</PersonNm>
      <PersonTitleTxt>PRESIDENT/SECRETARY</PersonTitleTxt>
      <PhoneNum>8084945550</PhoneNum>
      <SignatureDt>2026-03-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEN ROTH</PreparerPersonNm>
      <PTIN>P01389203</PTIN>
      <PhoneNum>3038308109</PhoneNum>
      <PreparationDt>2026-03-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>VAJRAOCEAN.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>93955</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>70363</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>23592</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>93955</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1645</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>44667</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46312</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>47643</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>47643</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>47643</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>47643</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>47643</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>VAJRA OCEAN IS A NONPROFIT EDUCATIONAL ORGANIZATION DEDICATED TO PROVIDING MEDITATION INTEGRATION TRAINING, CONTEMPLATIVE PRACTICE, AND COMMUNITY- BASED LEARNING FOR VETERANS, VETERAN SPOUSES, AND OTHER INDIVIDUALS FACING SIGNIFICANT LIFE CHALLENGES. THE ORGANIZATION OFFERS STRUCTURED MEDITATION INSTRUCTION, RETREATS, AND PEER-SUPPORTED PRACTICE COMMUNITIES DESIGNED TO CULTIVATE SUSTAINED CONTEMPLATIVE PRACTICE, EMOTIONAL RESILIENCE, AND PERSONAL INSIGHT. VAJRA OCEAN'S MISSION IS TO MAKE HIGH-QUALITY MEDITATION TRAINING ACCESSIBLE WHILE FOSTERING SUPPORTIVE COMMUNITIES THAT HELP INDIVIDUALS INTEGRATE CONTEMPLATIVE PRACTICE INTO EVERYDAY LIFE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DURING 2025, VAJRA OCEAN PROVIDED STRUCTURED MEDITATION TRAINING THROUGH ITS FUNDAMENTALS OF MEDITATION PROGRAM, WEEKLY PRACTICE GROUPS, RETREATS, AND INSTRUCTOR-SUPPORTED MENTORING, SERVING MORE THAN 90 PARTICIPANTS IN ITS COMMUNITY. OVER 25 PARTICIPANTS COMPLETED OR WERE ACTIVELY ENROLLED IN THE FUNDAMENTALS TRAINING PROGRAM, WITH MANY CONTINUING INTO ADVANCED PRACTICE GROUPS AND RETREAT PREPARATION. THE ORGANIZATION ALSO HOSTED A WOMEN'S VIRTUAL MEDITATION RETREAT, COLLABORATED WITH ITS SISTER ORGANIZATION THE WISDOM DOJO IN SHARED PRACTICE SESSIONS, AND CONTINUED DEVELOPING ITS ONLINE COMMUNITY AND TEACHING PLATFORM TO SUPPORT ONGOING MEDITATION TRAINING AND COMMUNITY LEARNING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>43636</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>43636</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NANCY B YOUNG</PersonNm>
        <TitleTxt>PRESIDENT/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>25.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM FILTER</PersonNm>
        <TitleTxt>VP/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>NANCY YOUNG</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 528</AddressLine1Txt>
          <CityNm>KAPAAU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96755</ZIPCd>
        </USAddress>
        <PhoneNum>8084945550</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>70363</CurrentTaxYearAmt>
        <TotalAmt>70363</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>70363</CurrentTaxYearAmt>
        <TotalAmt>70363</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>45779</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>24584</PublicSupportTotal170Amt>
      <TotalSupportAmt>70363</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>23592</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BUSINESS LICENSE 1,750 SUBSCRIPTIONS 527 BANK FEES 72 INSURANCE 327 TRAINING EXPENSE 25,550 RETREAT EXPENSE 10,805 PROGRAM EXPENSE 3,951 PROGRAM SUBSCRIPTIONS 1,642 ALL OTHER 43 TOTAL 44,667</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>VAJRA OCEAN IS A NONPROFIT EDUCATIONAL ORGANIZATION DEDICATED TO PROVIDING MEDITATION INTEGRATION TRAINING, CONTEMPLATIVE PRACTICE, AND COMMUNITY- BASED LEARNING FOR VETERANS, VETERAN SPOUSES, AND OTHER INDIVIDUALS FACING SIGNIFICANT LIFE CHALLENGES. THE ORGANIZATION OFFERS STRUCTURED MEDITATION INSTRUCTION, RETREATS, AND PEER-SUPPORTED PRACTICE COMMUNITIES DESIGNED TO CULTIVATE SUSTAINED CONTEMPLATIVE PRACTICE, EMOTIONAL RESILIENCE, AND PERSONAL INSIGHT. VAJRA OCEAN'S MISSION IS TO MAKE HIGH-QUALITY MEDITATION TRAINING ACCESSIBLE WHILE FOSTERING SUPPORTIVE COMMUNITIES THAT HELP INDIVIDUALS INTEGRATE CONTEMPLATIVE PRACTICE INTO EVERYDAY LIFE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING 2025, VAJRA OCEAN PROVIDED STRUCTURED MEDITATION TRAINING THROUGH ITS FUNDAMENTALS OF MEDITATION PROGRAM, WEEKLY PRACTICE GROUPS, RETREATS, AND INSTRUCTOR-SUPPORTED MENTORING, SERVING MORE THAN 90 PARTICIPANTS IN ITS COMMUNITY. OVER 25 PARTICIPANTS COMPLETED OR WERE ACTIVELY ENROLLED IN THE FUNDAMENTALS TRAINING PROGRAM, WITH MANY CONTINUING INTO ADVANCED PRACTICE GROUPS AND RETREAT PREPARATION. THE ORGANIZATION ALSO HOSTED A WOMEN'S VIRTUAL MEDITATION RETREAT, COLLABORATED WITH ITS SISTER ORGANIZATION THE WISDOM DOJO IN SHARED PRACTICE SESSIONS, AND CONTINUED DEVELOPING ITS ONLINE COMMUNITY AND TEACHING PLATFORM TO SUPPORT ONGOING MEDITATION TRAINING AND COMMUNITY LEARNING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>