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    <ReturnTs>2024-02-28T16:35:49-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>RANDALL W SMITH CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
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        <CityNm>NORFOLK</CityNm>
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        <ZIPCd>23507</ZIPCd>
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    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>OLD DOMINION AQUATIC CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OLDD</BusinessNameControlTxt>
      <PhoneNum>7574741015</PhoneNum>
      <USAddress>
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        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23462</ZIPCd>
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      <PersonTitleTxt>TREASURER</PersonTitleTxt>
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      <FormationYr>1982</FormationYr>
      <LegalDomicileStateCd>VA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE COMPETITIVE SWIMMING AS A USA SWIMMING TEAM FOR ATHLETES AT ALL LEVELS OF SWIMMING.</ActivityOrMissionDesc>
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        <PersonNm>BRANDI HATCH</PersonNm>
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        <PersonNm>DEBORAH STEWART</PersonNm>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
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        <CurrentTaxYearMinus1YearAmt>309050</CurrentTaxYearMinus1YearAmt>
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      <Total509Grp>
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        <CurrentTaxYearAmt>595286</CurrentTaxYearAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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      <SubstantialContributorsAmtGrp>
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        <CurrentTaxYearAmt>14375</CurrentTaxYearAmt>
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      <InvestmentIncomeAndUBTIGrp>
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        <CurrentTaxYearMinus3YearsAmt>18047</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17636</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21058</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14375</CurrentTaxYearAmt>
        <TotalAmt>87528</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
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        <TotalAmt>3294662</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97340</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.97660</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02660</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02340</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="22015534">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>391575</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>363802</DepreciationAmt>
        <BookValueAmt>27773</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>494012</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>428557</DepreciationAmt>
        <BookValueAmt>65455</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>93228</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
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        <CashPrizesBingoAmt>801362</CashPrizesBingoAmt>
        <RentFacilityCostsBingoAmt>67235</RentFacilityCostsBingoAmt>
        <OtherDirectExpensesBingoAmt>68322</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>0.85000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>2709322</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>1925008</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>194233</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>197375</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>true</VolunteerLaborPullTabsInd>
        <VolunteerLaborPullTabsPct>0.85000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>505854</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>526364</CashPrizesOtherGamingAmt>
        <RentFcltyCostsOtherGamingAmt>37352</RentFcltyCostsOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>37956</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>0.85000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>4132220</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>3252734</CashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>298820</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>303653</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>3855207</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>277013</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>VA</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>VALERIE PYRON</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
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        <CityNm>VIRGINIA BEACH</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23462</ZIPCd>
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      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>LEAH OBERLEY</GamingManagerPersonNm>
      <GamingManagerServicesProvTxt>ENSURE COMPLIANCE WITH STATE DCG REGS</GamingManagerServicesProvTxt>
      <GamingManagerIsIndCntrctInd>X</GamingManagerIsIndCntrctInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>277013</DistributedAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="22015534">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB IS COMPRISED OF MEMBERS. MEMBERSHIP IN THE CLUB IS OPEN TO ANY FAMILY WITH SWIMMERS WHO DEMONSTRATE THE ABILITY FOR COMPETITIVE SWIMMING TO THE SATISFACTION OF THE COACH, SUBJECT TO SPACE LIMITATION WITHIN PRACTICE GROUPS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CUSTODIAL PARENT OR LEGAL GUARDIAN OF A SWIMMER SHALL AUTOMATICALLY BECOME A VOTING MEMBER OF THE CLUB AND SHALL HAVE ONLY ONE VOTE, WHICH MUST BE CAST BY EITHER OF THE PARENTS, OR JOINTLY. THE GENERAL VOTING MEMBERSHIP SHALL ELECT THE BOARD OF DIRECTORS FOR A TERM OF 2 YEARS, 5 BOARD MEMBERS BEING ELECTED EACH YEAR AND SERVING OVERLAPPING YEARS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>AT THE LAST GENERAL ASSEMBLY MEETING OF THE YEAR, THE VOTING MEMBERSHIP SHALL APPROVE THE ANNUAL BUDGET FOR THE NEXT SEASON.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT OF THE CLUB COMPARES THE SALARY AND BENEFITS OF THE HEAD COACH TO OTHER COACHES OF SIMILAR SIZED CLUBS WITHIN THE STATE AND ACROSS USA SWIMMING. THE PRESIDENT OF THE CLUB THEN PRESENTS THE HEAD COACH EMPLOYMENT CONTRACT TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL BEFORE PRESENTING TO THE HEAD COACH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE CLUB'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A PRELIMINARY COPY OF THE FORM 990 IS DISTRIBUTED TO THE BOARD MEMBERS FOR REVIEW, DISCUSSION AND APPROVAL BEFORE THE FINAL COPY IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENT EXPENSES 6493. 0. 6493. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>MARKETING/RECRUITING 3617. 3617. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>MEET ENTRY FEES &amp; EXPENSES 72265. 72265. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL FEES 682. 0. 682. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>POSTAGE &amp; SHIPPING 56. 0. 56. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>PRINTING &amp; PUBLICATIONS 268. 0. 268. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIALS 5080. 5080. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>STORAGE FACILITIES &amp; MAINTENANCE 3891. 3891. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>MILEAGE 549. 549. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES 3568. 3568. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TEAM OUTFITS 281. 281. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TELEPHONE 7477. 0. 7477. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE MAINT. &amp; EXPENSES 1744. 1744. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKERS' COMP. INSURANCE 2568. 2568. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>ELECTRONIC PAYMENT PROCESSING 11324. 11324. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TEMP HELP 11608. 11608. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>STAFF DEVELOPMENT MEETINGS 52. 52. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAINING AIDS 4899. 4899. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS 555. 555. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT REPAIR AND MAINTENANCE 26. 26. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
