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    <TaxPeriodEndDt>2023-03-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>300036153</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOUCHER ACCOUNTING AND TAX SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1756 LASKIN RD STE 105</AddressLine1Txt>
        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23454</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>541592805</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VIRGINIA BEACH LIFEGUARD ASSOC INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VIRG</BusinessNameControlTxt>
      <PhoneNum>7577240010</PhoneNum>
      <USAddress>
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        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23451</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GARY FELCH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7577240010</PhoneNum>
      <SignatureDt>2023-08-01</SignatureDt>
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      <PreparerPersonNm>DAWN WYATT</PreparerPersonNm>
      <PTIN>P01061092</PTIN>
      <PhoneNum>7574252585</PhoneNum>
      <PreparationDt>2024-01-15</PreparationDt>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
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        <InterestOnSavRevAndExpnssAmt>7</InterestOnSavRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <GrossSalesLessRetAndAllwncAmt>0</GrossSalesLessRetAndAllwncAmt>
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        <OtherIncomeAdjNetIncmAmt>5486</OtherIncomeAdjNetIncmAmt>
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        <TotalAdjNetIncmAmt>5486</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt>0</LegalFeesRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>1193</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesChrtblPrpsAmt>1193</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt>0</OtherProfFeesRevAndExpnssAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule-01" referenceDocumentName="TaxesSchedule">25</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>25</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt>0</DeprecAndDpltnRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>5558</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingAdjNetIncmAmt>5558</TravConfMeetingAdjNetIncmAmt>
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        <TotOprExpensesRevAndExpnssAmt>54831</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>37650</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>17181</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>33600</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>33600</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>88431</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>37650</TotalExpensesAdjNetIncmAmt>
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        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
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        <SavAndTempCashInvstEOYAmt>81450</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>81450</SavAndTempCashInvstEOYFMVAmt>
        <RcvblFromOfficersEOYAmt>0</RcvblFromOfficersEOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt>0</OtherNtsAndLoansRcvblEOYAmt>
        <LandBldgInvestmentsEOYAmt>0</LandBldgInvestmentsEOYAmt>
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        <LandEOYAmt>0</LandEOYAmt>
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        <OtherAssetsEOYAmt>0</OtherAssetsEOYAmt>
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        <TotalAssetsEOYAmt>81450</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>81450</TotalAssetsEOYFMVAmt>
        <LoansFromOfficersEOYAmt>0</LoansFromOfficersEOYAmt>
        <MortgagesAndNotesPayableEOYAmt>0</MortgagesAndNotesPayableEOYAmt>
        <OtherLiabilitiesBOYAmt>0</OtherLiabilitiesBOYAmt>
        <OtherLiabilitiesEOYAmt>0</OtherLiabilitiesEOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <NoDonorRstrNetAssestsEOYAmt>13444</NoDonorRstrNetAssestsEOYAmt>
        <DonorRstrNetAssetsBOYAmt>50001</DonorRstrNetAssetsBOYAmt>
        <DonorRstrNetAssetsEOYAmt>68006</DonorRstrNetAssetsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>63989</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>81450</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>63989</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>81450</TotalLiabilitiesNetAstEOYAmt>
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      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>63989</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>17461</ExcessRevenueOverExpensesAmt>
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        <TotNetAstOrFundBalancesEOYAmt>81450</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
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        <ExtsnRequestIncomeTaxPaidAmt>0</ExtsnRequestIncomeTaxPaidAmt>
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        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
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      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>GARY FELCH</IndividualWithBooksNm>
        <PhoneNum>7577240010</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1145 BIRDNECK LAKE DRIVE</AddressLine1Txt>
          <CityNm>VIRGINIA BEACH</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23451</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
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        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
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        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TOM GILL</PersonNm>
          <USAddress>
            <AddressLine1Txt>GANNET RUN</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DAVID DIERSTEIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>211 6TH ST</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23461</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>GARY FELCH</PersonNm>
          <USAddress>
            <AddressLine1Txt>1145 BIRDNECK LAKE DRIVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
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          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JULIE RAMSEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>920 CARDINAL RD</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>HOSTED OR ATTENDED VARIOUS COMPETITIONS WHICH BENEFIT ORGANIZATIONS SUCH AS THE U.S. LIFESAVING ASSOCIATION, ATLANTIC LIFE SAVING ASSOCIATION, SCHOOLS, AND VIRGINIA PARKS.</Description1Txt>
        <Expenses1Amt>22665</Expenses1Amt>
        <Description2Txt>THE ASSOCIATION MEMBERS ARE VOLUNTEERS WHO PROVIDE INSTRUCTIONS ON TOPICS OF BEACH AND WATER SAFETY. THESE VOLUNTEERS TRAVEL TO VARIOUS SCHOOLS AND SURF CAMPS.</Description2Txt>
        <Expenses2Amt>16235</Expenses2Amt>
        <Description3Txt>SCHOLARSHIPS WERE AWARDED TO FORMER LIFEGUARDS PURSUING DEGREE IN A MEDICALLY RELATED FIELD.</Description3Txt>
        <Expenses3Amt>32000</Expenses3Amt>
        <Description4Txt>DONATIONS WERE MADE TO VARIOUS LOCAL ORGANIZATIONS RELATED TO PRESERVATION OF COASTAL COMMUNITY HISTORY,ENCOURAGEMENT OF WATER SPORTS AND ORGANIZATIONS PROMOTING DISEASE AWARENESS.</Description4Txt>
        <Expenses4Amt>1600</Expenses4Amt>
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        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
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        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
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        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>0</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>0</TotalTaxAmt>
        <DistributableBeforeAdjAmt>0</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>0</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <QualifyingDistributionsAmt>50781</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
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        <ExcessDistributionCyovYr4Amt>94997</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>85444</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>6371</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>17869</ExcessDistributionCyovYr1Amt>
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        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
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        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>20180</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>255462</ExcessDistriCyovToNextYrAmt>
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        <ExcessFromYear3Amt>85444</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>6371</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>17869</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>50781</ExcessFromCurrentYearAmt>
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        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LIVON FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 1275</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>U.S.PUBLICCHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE DONATIONTO FOUNDATION FOR DISEASE AWARENESS</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>STEP UP FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1460 4TH ST</AddressLine1Txt>
            <CityNm>SANTA MONICA</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>90401</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>U.S.PUBLICCHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE DONATION</GrantOrContributionPurposeTxt>
          <Amt>100</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>VIRGINIA BEACH SURF AND RESCUE MUSEUM</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2401 ATLANTIC AVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>U.S.PUBLICCHARITY</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CHARITABLE DONATION</GrantOrContributionPurposeTxt>
          <Amt>500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CARLY HILL</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>713 NORMAN WAY</AddressLine1Txt>
            <CityNm>CHESAPEAKE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23322</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JULIENNE BOURGEOIS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>709 DWYER RD</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>COLBY CHAMBERLIN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1801 FOXHOUND LANE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>ELLIS SMITH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1323 CLUB HOUSE DRIVE</AddressLine1Txt>
            <CityNm>CHESAPEAKE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAITLYN MOORE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5137 JANET DRIVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23464</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JAKE NEWMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>4341 FOREMAN TRAIL</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23456</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CAROLINE MORGAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2404 HAVERSHAM CLOSE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MEGAN AVERY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>600 OCEAN LAKES DR</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>4000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>CATHERINE PYLE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>704 55TH ST</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NOAH BEETHOVEN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1342 COPPER STONE CIRCLE</AddressLine1Txt>
            <CityNm>CHESAPEAKE</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23320</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>DANIEL CUNNANE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>320 20TH ST APT 4</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>HUNTER BARAKEY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>901 MEDITERRANEAN AVE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MADELEINE DYE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1933 SANDEE CRESCENT</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23454</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>PAIGE ROOKS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>996 OWLS CREEK LANE</AddressLine1Txt>
            <CityNm>VIRGINIA BEACH</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>23451</ZIPCd>
          </RecipientUSAddress>
          <RecipientFoundationStatusTxt>OTH</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SCH0LARSHIP</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>33600</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>Jr. Lifeguard Camp</Desc>
          <RelatedOrExemptFunctionIncmAmt>9940</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Swim Series</Desc>
          <RelatedOrExemptFunctionIncmAmt>30030</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Regional Competition</Desc>
          <RelatedOrExemptFunctionIncmAmt>1300</RelatedOrExemptFunctionIncmAmt>
        </ProgramServiceRevenueDtl>
        <MembershipDuesAndAssmntGrp>
          <RelatedOrExemptFunctionIncmAmt>9500</RelatedOrExemptFunctionIncmAmt>
        </MembershipDuesAndAssmntGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>50770</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>50770</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1A</LineNumberTxt>
          <RelationshipStatementTxt>JR. LIFEGUARD CAMP IS THE PRIMARY MEANS BY WHICH THE ASSOCIATION ACCOMPLISHES ITS EDUCATIONAL AND TRAINING PURPOSE</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>2</LineNumberTxt>
          <RelationshipStatementTxt>DUES ARE COLLECTED IN ORDER TO ENGENDER AN ATTITUDE OF DEDICATION AND COMMITMNENT TO THE ORGANIZATION AMONG MEMBERS</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1B-C</LineNumberTxt>
          <RelationshipStatementTxt>SPECIAL EVENTS ARE HELD SEVERAL TIMES THROUGHOUT THE YEAR TO UNITE AREA COMPETITORS AND PROVIDE AN OPPORTUNITY FOR THE DEMONSTRATION OF REGIONAL TALENT.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>PHILIP O GEIB FOUNDATION</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2084 TAZEWELL ROAD</AddressLine1Txt>
          <CityNm>Virginia Beach</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>23455</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>50000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule-01">
      <OtherExpensesScheduleGrp>
        <Desc>DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>6500</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>6500</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>670</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>335</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>335</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>EQUIPMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>1859</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>1859</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1800</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>900</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>900</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>425</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>425</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>OFFICE EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>929</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>929</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REGIONAL COMPETITION</Desc>
        <RevenueAndExpensesPerBooksAmt>6535</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1300</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>5235</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JR. LIFEGUARD INSTRUCTORS</Desc>
        <RevenueAndExpensesPerBooksAmt>13000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>9940</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3060</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>JR. LIFEGUARD MEALS</Desc>
        <RevenueAndExpensesPerBooksAmt>2000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>2000</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SWIM SERIES EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>9337</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>9337</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SANTA ON THE BEACH EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>1000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1000</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANQUEST EXPENSE</Desc>
        <RevenueAndExpensesPerBooksAmt>4000</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2780</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1220</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2-01">
      <OtherIncomeDetail>
        <Desc>MEMBERSHIP DUES</Desc>
        <RevenueAndExpensesPerBooksAmt>9500</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>3000</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>JR. LIFEGUARD CAMPS</Desc>
        <RevenueAndExpensesPerBooksAmt>9940</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-6295</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SWIM SERIES RACES</Desc>
        <RevenueAndExpensesPerBooksAmt>30030</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>13901</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SANTA ON THE BEACH</Desc>
        <RevenueAndExpensesPerBooksAmt>2335</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>1335</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>BANQUET</Desc>
        <RevenueAndExpensesPerBooksAmt>2780</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-1220</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>REGIONAL COMPETITION</Desc>
        <RevenueAndExpensesPerBooksAmt>1300</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-5235</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <SalesOfInventoryList documentId="SalesOfInventoryList-01">
      <InventorySaleGrp>
        <CategoryTxt>GROSS FUNDRAISING SALES</CategoryTxt>
        <GrossSalesAmt>0</GrossSalesAmt>
        <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
        <NetAmt>0</NetAmt>
      </InventorySaleGrp>
    </SalesOfInventoryList>
    <TaxesSchedule documentId="TaxesSchedule-01">
      <TaxesDetail>
        <CategoryTxt>SCC</CategoryTxt>
        <Amt>25</Amt>
        <DisbursementsCharitablePrpsAmt>25</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
