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    <ReturnTs>2026-09-02T08:36:52-05:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>394702541</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HEART OF GEORGIA TAX &amp; ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>116 W CHERRY ST</AddressLine1Txt>
        <CityNm>COCHRAN</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>310148739</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>581351549</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MACON MOTOR BOAT CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MACO</BusinessNameControlTxt>
      <PhoneNum>4789728455</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 722</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31202</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOE BRIDGES</PersonNm>
      <PersonTitleTxt>PURSER</PersonTitleTxt>
      <PhoneNum>4789728455</PhoneNum>
      <SignatureDt>2026-08-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>W REID DAVIS CPA</PreparerPersonNm>
      <PTIN>P02415139</PTIN>
      <PhoneNum>4789346333</PhoneNum>
      <PreparationDt>2026-09-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>94555</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5699</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>85618</MembershipDuesAmt>
      <InvestmentIncomeAmt>3238</InvestmentIncomeAmt>
      <TotalRevenueAmt>94555</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>800</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>53568</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>163</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>15143</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69674</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>24881</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>197758</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>222639</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>192317</BOYAmt>
        <EOYAmt>338971</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>5441</BOYAmt>
        <EOYAmt>5280</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>197758</BOYAmt>
        <EOYAmt>344251</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>121612</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>197758</BOYAmt>
        <EOYAmt>222639</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE A MEANS FOR SOCIAL INTERACTION WITHIN THE MIDDLE GEORGIA BOAT-OWNING COMMUNITY AND TO PROVIDE PLEASURE BOAT OWNERS A PLACE TO LAUNCH AND USE THEIR VESSELS WITH FAMILY AND FRIENDS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAINING A LAKE-SIDE CAMPGROUND FOR MEMBERS TO BRING RV'S TO CAMP, BOATS TO LAUNCH, AND TO HOST EVENTS THROUGHOUT THE YEAR FOR MEMBERS AND THEIR FAMILIES TO ENJOY.</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE A WHOLESOME ENVIRONMENT FOR MEMBERS AND THEIR FAMILIES THAT PROMOTES GOOD SPORTSMANSHIP AND RESPECT FOR THE ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12419</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>67748</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG CLEVENGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN HARRISON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK FORBES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH NIXON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAMAR MERRITT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA LANN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BRIDGES</PersonNm>
        <TitleTxt>PURSER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL JOSIE</PersonNm>
        <TitleTxt>VICE COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASPER DANIELS</PersonNm>
        <TitleTxt>REAR COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARED HARALSON</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT MITCHELL</PersonNm>
        <TitleTxt>SECRETARY</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>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JOE BRIDGES</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>2311 GWENDALE DR WEST</AddressLine1Txt>
          <CityNm>LIZELLA</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31052</ZIPCd>
        </USAddress>
        <PhoneNum>4789728455</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CD. AMOUNT: 2,201. DESCRIPTION: MONEY MARKET. AMOUNT: 802. DESCRIPTION: OPERATING. AMOUNT: 235. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 3,238. TOTAL TO FORM 990-EZ, LINE 14: 53,568.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 165. DESCRIPTION: OTHER EXPENSES. AMOUNT: 53,403.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: APPLICATION FEES. AMOUNT: 600. DESCRIPTION: ARC PARTY EXPENSE. AMOUNT: 1,971. DESCRIPTION: RENT - MEETINGS. AMOUNT: 925. DESCRIPTION: CAMPGROUND - INTEREST EXPENSE. AMOUNT: 364. DESCRIPTION: CAMPGROUND - LOAN FEES. AMOUNT: 618. DESCRIPTION: CAMPGROUND - MATERIALS &amp; SUPPLIES. AMOUNT: 778. DESCRIPTION: INSURANCE. AMOUNT: 2,651. DESCRIPTION: LICENSES. AMOUNT: 75. DESCRIPTION: MEMBER - AWARDS. AMOUNT: 878. DESCRIPTION: MEMBER - MEALS. AMOUNT: 4,448. DESCRIPTION: MISC CHARITIES. AMOUNT: 1,308. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 98. DESCRIPTION: SUPPLIES. AMOUNT: 237. DESCRIPTION: USPS BOX RENTAL. AMOUNT: 192. TOTAL TO FORM 990-EZ, LINE 16: 15,143.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: N/P - HUNTINGTON BANK. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 121,612.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>MACON MOTOR BOAT CLUB, INC. (THE ORGANIZATION") RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTY IMPOSED UNDER INTERNAL REVENUE CODE 6652(C) WITH RESPECT TO THE LATE FILING OF ITS FORM 990-EZ FOR THE TAX YEAR ENDED MARCH 31, 2026.PRIOR TO THE FILING DEADLINE, THE ORGANIZATION ENGAGED HEART OF GEORGIA TAX &amp; ACCOUNTING, LLC TO PREPARE AND FILE FORM 8868 TO EXTEND THE DUE DATE OF ITS FORM 990. W. REID DAVIS, PRESIDENT OF HEART OF GEORGIA TAX &amp; ACCOUNTING, LLC, WAS SPECIFICALLY ENGAGED TO FILE THE EXTENSION ON THE ORGANIZATION'S BEHALF. THE ORGANIZATION REASONABLY BELIEVED THAT THE FORM 8868 EXTENSION REQUEST HAD BEEN FILED AND WAS UNAWARE THAT THE FILING HAD NOT OCCURRED.ON AUGUST 25, 2026, MR. DAVIS NOTIFIED THE ORGANIZATION THAT, DURING A REVIEW CONDUCTED THE PRIOR EVENING, HE HAD DISCOVERED THAT FORM 8868 HAD NOT BEEN TRANSMITTED TO THE INTERNAL REVENUE SERVICE. MR. DAVIS ADVISED THE ORGANIZATION THAT A SPECIFIC TASK TO FILE THE EXTENSION HAD BEEN CREATED IN HIS FIRM'S PRACTICE-MANAGEMENT SYSTEM AND HAD BEEN MARKED AS COMPLETED EVEN THOUGH THE FILING HAD NOT OCCURRED.IMMEDIATELY UPON LEARNING OF THE OMISSION, THE ORGANIZATION BEGAN PROVIDING THE INFORMATION AND DOCUMENTATION NECESSARY TO COMPLETE THE FORM 990 AND REQUESTED THAT THE RETURN BE PREPARED AND FILED AS EXPEDITIOUSLY AS POSSIBLE. THE ORGANIZATION DID NOT INTENTIONALLY DELAY OR DISREGARD ITS FILING OBLIGATION AND ACTED PROMPTLY ONCE IT BECAME AWARE OF THE PROBLEM.THE ORGANIZATION HAD TAKEN AFFIRMATIVE STEPS BEFORE THE FILING DEADLINE TO ADDRESS ITS FEDERAL FILING OBLIGATION BY ENGAGING A TAX PROFESSIONAL AND SPECIFICALLY ARRANGING FOR AN EXTENSION TO BE FILED. BECAUSE THE ORGANIZATION ONLY RECENTLY BECAME AWARE OF THE FILING FAILURE, IT HAS NOT YET HAD AN OPPORTUNITY TO FORMALLY ADOPT ADDITIONAL COMPLIANCE PROCEDURES. THE ORGANIZATION WILL REVIEW ITS FILING PROCEDURES AND CONSIDER APPROPRIATE SAFEGUARDS AGAINST RECURRENCE IN ACCORDANCE WITH ITS ESTABLISHED GOVERNANCE PROCEDURES AND BYLAWS.A SIGNED STATEMENT FROM W. REID DAVIS REGARDING THE CIRCUMSTANCES OF THE FILING ERROR CAN BE PROVIDED TO THE INTERNAL REVENUE SERVICE UPON REQUEST.BASED ON THESE FACTS, THE ORGANIZATION RESPECTFULLY REQUESTS THAT THE INTERNAL REVENUE SERVICE DETERMINE THAT THE LATE FILING WAS DUE TO REASONABLE CAUSE AND ABATE THE ASSOCIATED PENALTY.UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS STATEMENT AND, TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE FACTS STATED HEREIN ARE TRUE, CORRECT, AND COMPLETE.</ExplanationTxt>
    </ReasonableCauseExplanation>
    <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>
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