<?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>2024-06-12T11:20:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205340906</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JASON WILEY SIMPSON PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1057</AddressLine1Txt>
        <CityNm>HIGHLAND CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33846</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>262078736</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SEAPLANE FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPA</BusinessNameControlTxt>
      <PhoneNum>8637017979</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2073 US HWY 92</AddressLine1Txt>
        <CityNm>WINTER HAVEN</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33881</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVEN MCCAUGHEY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8637017979</PhoneNum>
      <SignatureDt>2024-06-10</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STEVEN</PersonFirstNm>
        <PersonLastNm>MCCAUGHEY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JASON WILEY SIMPSON CPA</PreparerPersonNm>
      <PTIN>P01310285</PTIN>
      <PhoneNum>8639379024</PhoneNum>
      <PreparationDt>2024-06-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>81035</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>78885</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2150</InvestmentIncomeAmt>
      <TotalRevenueAmt>81035</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3650</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>516</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>864</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>72721</OtherExpensesTotalAmt>
      <TotalExpensesAmt>77751</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3284</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>156255</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>159539</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45761</BOYAmt>
        <EOYAmt>53951</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>110494</BOYAmt>
        <EOYAmt>114271</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>156255</BOYAmt>
        <EOYAmt>168222</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>8683</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>156255</BOYAmt>
        <EOYAmt>159539</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO FURTHER SEAPLANE EDUCATION, HISTORY, SAFETY, AND TRADITION, TO ENCOURAGE THE FINDING, PRESERVATION, RESTORATION, AND ENJOYMENT OF SEAPLANES, TO GATHER AND PUBLISH HISTORICAL DATA AND INFORMATION IN SUPPORT OF THESE ACTIVITIES AND THE RESEARCH ON THE EARLY HISTORY OF THE SEAPLANE INDUSTRY AND RELATED INDUSTRIES, TO PROMOTE EVENTS, MEETINGS, AND PROGRAMS FOR THE EXHIBITION AND OPERATION OF SEAPLANES FOR PUBLIC EDUCATION, SAFETY, INTEREST, AND ENJOYMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO FURTHER SEAPLANE EDUCATION, HISTORY, SAFETY, AND TRADITION, TO ENCOURAGE THE FINDING, PRESERVATION, RESTORATION, AND ENJOYMENT OF SEAPLANES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>77751</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO GATHER AND PUBLISH HISTORICAL DATA AND INFORMATION IN SUPPORT OF THESE ACTIVITIES AND THE RESEARCH ON THE EARLY HISTORY OF THE SEAPLANE INDUSTRY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE EVENTS, MEETINGS, AND PROGRAMS FOR THE EXHIBITION AND OPERATION OF SEAPLANES FOR PUBLIC EDUCATION, SAFETY, INTEREST, AND ENJOYMENT.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>77751</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN MCCAUGHEY</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL LOCKWOOD</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN WILLIAMS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HARRY SHANNON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE GUETTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN PRATT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHUCK WIPLINGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GORDON RICHARDSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ED MCNEIL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN DRURY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN GOWEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LEENHOUTS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN RATZLAFF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT SIGFRINIUS</PersonNm>
        <TitleTxt>DIRECTOR</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>STEVEN MCCAUGHEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>2073 US HWY 92</AddressLine1Txt>
          <CityNm>WINTER HAVEN</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33881</ZIPCd>
        </USAddress>
        <PhoneNum>8637017979</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>32561</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21936</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57034</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24545</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78885</CurrentTaxYearAmt>
        <TotalAmt>214961</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>32561</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21936</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57034</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>24545</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>78885</CurrentTaxYearAmt>
        <TotalAmt>214961</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>214961</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1430</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>941</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1961</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>814</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2150</CurrentTaxYearAmt>
        <TotalAmt>7296</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1430</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>941</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1961</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>814</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2150</CurrentTaxYearAmt>
        <TotalAmt>7296</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>33991</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22877</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58995</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25359</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81035</CurrentTaxYearAmt>
        <TotalAmt>222257</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96720</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96820</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.03000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; PROMOTION 627 OFFICE EXPENSE 725 INFORMATION TECHNOLOGY 3,051 TRAVEL, MEETINGS &amp; SHOWS 14,777 BANK CHARGES 241 SCHOLARSHIPS 3,800 CONTRIBUTIONS 38,142 SAFETY/EDUCATION EXPENSE 1,122 NON-INVESTMENT DEPRECIATION 10,236 TOTAL 72,721</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 1,300 1,300 FIXED ASSETS 38,688 52,701 LESS ACCUMULATED DEPRECIATION 18,494 28,730 CONSTRUCTION IN PROGRESS 89,000 89,000 TOTAL 110,494 114,271</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 8,683</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FURTHER SEAPLANE EDUCATION, HISTORY, SAFETY, AND TRADITION, TO ENCOURAGE THE FINDING, PRESERVATION, RESTORATION, AND ENJOYMENT OF SEAPLANES, TO GATHER AND PUBLISH HISTORICAL DATA AND INFORMATION IN SUPPORT OF THESE ACTIVITIES AND THE RESEARCH ON THE EARLY HISTORY OF THE SEAPLANE INDUSTRY AND RELATED INDUSTRIES, TO PROMOTE EVENTS, MEETINGS, AND PROGRAMS FOR THE EXHIBITION AND OPERATION OF SEAPLANES FOR PUBLIC EDUCATION, SAFETY, INTEREST, AND ENJOYMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
