﻿<?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>2024-10-28T15:59:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>202115106</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VERNA &amp; ASSOCIATES</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>105 JESSUP RD STE 100</AddressLine1Txt>
        <CityNm>THOROFARE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>080869354</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222368609</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH JERSEY WRESTLING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>HALL OF FAME ORGANIZATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>6092212216</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1110 BARNSDALE ROAD</AddressLine1Txt>
        <CityNm>WOODBURY</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08096</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HAROLD O'NEIL JR</PersonNm>
      <PersonTitleTxt>CHAIRPERSON</PersonTitleTxt>
      <PhoneNum>6092212216</PhoneNum>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT C JENKINS CPA</PreparerPersonNm>
      <PTIN>P00040012</PTIN>
      <PhoneNum>8563848400</PhoneNum>
      <PreparationDt>2024-10-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>46025</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10144</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35125</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>756</InvestmentIncomeAmt>
      <TotalRevenueAmt>46025</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>886</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>40725</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41611</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4414</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>62209</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>3810</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>70433</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>25705</BOYAmt>
        <EOYAmt>29363</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>36504</BOYAmt>
        <EOYAmt>41070</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>62209</BOYAmt>
        <EOYAmt>70433</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>62209</BOYAmt>
        <EOYAmt>70433</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO FURTHER THE ADVANCEMENTS OF THE WRESTLING COMMUNITY, AWARD SHOLARSHIPS TO QUALIFIED INDIVIDUALS, AND TO EDUCATE THE YOUTH OF SOUTH JERSEY IN THE SPORT OF WRESTLING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION OF ANNUAL BANQUETS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>18449</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL GOLF OUTING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10449</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP AWARDS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4500</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33398</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HAROLD O'NEIL JR</PersonNm>
        <TitleTxt>CHAIRPERSON</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL SCHULD</PersonNm>
        <TitleTxt>VICE-CHAIRPE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL CUNNINGHAM</PersonNm>
        <TitleTxt>VICE-CHAIRPE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY MCGUARN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEO QUINONES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>HAROLD O'NEIL JR</PersonNm>
        <USAddress>
          <AddressLine1Txt>1110 BARNSDALE ROAD</AddressLine1Txt>
          <CityNm>WOODBURY</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08096</ZIPCd>
        </USAddress>
        <PhoneNum>6092212216</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>8400</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4803</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27590</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11650</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8500</CurrentTaxYearAmt>
        <TotalAmt>60943</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>40264</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20041</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13125</CurrentTaxYearAmt>
        <TotalAmt>94521</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>48664</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14894</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47631</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22650</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21625</CurrentTaxYearAmt>
        <TotalAmt>155464</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>155464</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>929</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>491</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6041</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4717</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>756</CurrentTaxYearAmt>
        <TotalAmt>12934</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>929</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>491</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6041</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4717</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>756</CurrentTaxYearAmt>
        <TotalAmt>12934</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>49593</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15385</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53672</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>27367</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22381</CurrentTaxYearAmt>
        <TotalAmt>168398</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.92320</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.08000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 70 WEBSITE EXPENSES 324 INSURANCE 2,209 SCHOLARSHIPS 4,500 BEREAVEMENT COSTS 119 STATE REGISTRATION FEES 118 STATE / NATIONAL DUES 1,254 BANQUET EXPENSES 18,449 GOLF OUTING EXPENSES 10,449 TOURNAMENT EXPENSES 3,233 TOTAL 40,725</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>INCREASE IN MARKET VALUE 3,810</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>FEDERATED FUNDS 36,504 41,070 TOTAL 36,504 41,070</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FURTHER THE ADVANCEMENTS OF THE WRESTLING COMMUNITY, AWARD SHOLARSHIPS TO QUALIFIED INDIVIDUALS, AND TO EDUCATE THE YOUTH OF SOUTH JERSEY IN THE SPORT OF WRESTLING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>