<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-28T10:28:50-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>650700009</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HENSLEY CPA FIRM PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7011 ASH ST</AddressLine1Txt>
        <CityNm>FRISCO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75034</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>752640477</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PROPERTY OWNER'S ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OF SUNRISE BAY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PROP</BusinessNameControlTxt>
      <PhoneNum>2145647651</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1267</AddressLine1Txt>
        <CityNm>LITTLE ELM</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>75068</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREGORY C KLIMKO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2145389704</PhoneNum>
      <SignatureDt>2024-05-20</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GREGORY C</PersonFirstNm>
        <PersonLastNm>KLIMKO</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KAREY HENSLEY REBELLO</PreparerPersonNm>
      <PTIN>P00436190</PTIN>
      <PhoneNum>2143909071</PhoneNum>
      <PreparationDt>2024-05-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SUNRISEBAYPOA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>52440</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50878</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1562</InvestmentIncomeAmt>
      <TotalRevenueAmt>52440</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4050</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>646</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>38592</OtherExpensesTotalAmt>
      <TotalExpensesAmt>43288</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9152</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>239831</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>248983</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>199208</BOYAmt>
        <EOYAmt>205140</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>45136</BOYAmt>
        <EOYAmt>45534</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>244344</BOYAmt>
        <EOYAmt>250674</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4513</BOYAmt>
        <EOYAmt>1691</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>239831</BOYAmt>
        <EOYAmt>248983</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO ENHANCE AND PRESERVE THE QUALITY OF LIFE AND SENSE OF COMMUNITY THROUGH EFFECTIVE AND EFFICIENT MANAGEMENT OF THE ASSOCIATION, ENFORCEMENT OF RULES AND COVENANTS TO PRESERVE PROPERTY VALUES, AND SUPPORT INITIATIVES AND CAPITAL IMPROVEMENTS THAT BENEFIT THE GREATER GOOD.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ENHANCED THE COMMUNITY'S GROUNDS BY MAINTAINING AND ADDING LANDSCAPING AND MADE APPROPRIATE IMPROVEMENTS TO MAINTAIN PROPERTY VALUES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>39238</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ENHANCED THE COMMUNITY'S GROUNDS BY MAINTAINING AND ADDING LANDSCAPING AND MADE APPROPRIATE IMPROVEMENTS TO MAINTAIN PROPERTY VALUES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>39238</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREGORY C KLIMKO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERYL CHAMPLIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDSEY REYES</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH HIBBITTS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>SHERYL CHAMPLIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1267</AddressLine1Txt>
          <CityNm>LITTLE ELM</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75068</ZIPCd>
        </USAddress>
        <PhoneNum>4693190540</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 320 BACK FLOW TES 100 SOFTWARE 25 WEBSITE 589 ANNUAL DIRECTORS MEETING 186 INSURANCE 3,183 LANDSCAPING 20,404 STORAGE UNIT 1,577 UTILITIES 6,150 HOSPITALITY EXPENSE 6,058 TOTAL 38,592</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 44,636 45,784 FIXED ASSETS 24,746 24,746 LESS ACCUMULATED DEPRECIATION 24,746 24,746 500 -250 TOTAL 45,136 45,534</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 1,691 UNCLEARED CHECK 4,513 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENHANCE AND PRESERVE THE QUALITY OF LIFE AND SENSE OF COMMUNITY THROUGH EFFECTIVE AND EFFICIENT MANAGEMENT OF THE ASSOCIATION, ENFORCEMENT OF RULES AND COVENANTS TO PRESERVE PROPERTY VALUES, AND SUPPORT INITIATIVES AND CAPITAL IMPROVEMENTS THAT BENEFIT THE GREATER GOOD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ENHANCED THE COMMUNITY'S GROUNDS BY MAINTAINING AND ADDING LANDSCAPING AND MADE APPROPRIATE IMPROVEMENTS TO MAINTAIN PROPERTY VALUES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
