﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T06:39:06-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205107719</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sandra M Welch CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>210 S Juniper Suite 110</AddressLine1Txt>
        <CityNm>Escondido</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92025</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260658423</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CDM GIRLS WATER POLO FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CDMG</BusinessNameControlTxt>
      <PhoneNum>8182690267</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3 COLONIAL DRIVE</AddressLine1Txt>
        <CityNm>NEWPORT BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92660</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Allison Reams</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sandra Welch</PreparerPersonNm>
      <PTIN>P01065954</PTIN>
      <PhoneNum>7606903901</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>65970</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58090</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>26</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="11012" referenceDocumentId="IRS990ScheduleG">7854</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13967</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-6113</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>52003</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>135</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>34639</OtherExpensesTotalAmt>
      <TotalExpensesAmt>34774</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17229</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>55671</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>72900</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>55671</BOYAmt>
        <EOYAmt>72900</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>55671</BOYAmt>
        <EOYAmt>72900</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>55671</BOYAmt>
        <EOYAmt>72900</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The organization's primary activity is to support girls' water polo in Orange County, CA to allow children age 13-19 to compete in a healthy and safe environment at various skill levels. The object of the programs is to develop and hone athletic skills and techniques through safe, instructive and appropriately challenging workouts and competitive opportunities. An equally important goal is to teach life skills and values such as discipline, good character, setting and striving to achive goals, good sportsmanship, and mental strength, while developing a love of sports and camaraaderie with teammates, and to build self-esteem and self-discipline in each participant.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The organization provides coaching and training for players as well as entry into tournaments and player events.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>34329</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34329</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Allison Reams</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jackie Dollander</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kevin Badii</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Allison Reams</PersonNm>
        <USAddress>
          <AddressLine1Txt>3 COLONIAL DRIVE</AddressLine1Txt>
          <CityNm>NEWPORT BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92660</ZIPCd>
        </USAddress>
        <PhoneNum>8182690267</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="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v5.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>6500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58312</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58090</CurrentTaxYearAmt>
        <TotalAmt>160002</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>6500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58312</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>37100</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58090</CurrentTaxYearAmt>
        <TotalAmt>160002</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>160002</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>24</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>26</CurrentTaxYearAmt>
        <TotalAmt>56</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>160058</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="23017517" softwareVersionNum="2023v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>Casino Fundraiser Night</Event1Nm>
        <GrossReceiptsEvent1Amt>11012</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>11012</CharitableContriEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4799</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Team Gear Fundraising</Event2Nm>
        <GrossReceiptsEvent2Amt>6865</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>6865</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>7726</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>17877</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>11012</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>6865</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12525</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12525</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-5660</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1010</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Coaching Fees $15500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Entry Fees $8447</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Banquet/Team Building Events $4490</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Meals $1741</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Merchant Fees $1598</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Miscellaneous $1235</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>Website $264</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Charges $209</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing Fees $100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>Coaches Gear $45</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>