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        <BusinessNameLine1Txt>PROGAR &amp; COMPANY PA</BusinessNameLine1Txt>
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        <AddressLine1Txt>33815 CLAY RD</AddressLine1Txt>
        <CityNm>LEWES</CityNm>
        <StateAbbreviationCd>DE</StateAbbreviationCd>
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        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
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        <AddressLine1Txt>PO BOX 184</AddressLine1Txt>
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        <ZIPCd>19969</ZIPCd>
      </USAddress>
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      <PersonNm>JOE SCATURRO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3026442422</PhoneNum>
      <SignatureDt>2024-03-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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        <PersonFirstNm>JOE</PersonFirstNm>
        <PersonLastNm>SCATURRO</PersonLastNm>
      </PersonFullName>
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    </SigningOfficerGrp>
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    <PreparerPersonGrp>
      <PreparerPersonNm>GARY ALAN PROGAR CPA</PreparerPersonNm>
      <PTIN>P00065207</PTIN>
      <PhoneNum>3026456216</PhoneNum>
      <PreparationDt>2024-03-15</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <ProgramServiceRevenueAmt>56582</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1504</InvestmentIncomeAmt>
      <TotalRevenueAmt>58086</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4196</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>297</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>31892</OtherExpensesTotalAmt>
      <TotalExpensesAmt>36385</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21701</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>199661</NetAssetsOrFundBalancesBOYAmt>
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        <EOYAmt>221362</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE HOMEOWNERS ASSOCIATION IS RESPONSIBLE FOR COLLECTION OF ASSESSMENTS, MANAGEMENT OF THESE FUNDS ACCORDING TO THE COVENANTS AND RESTRICTIONS WITH REPRESENTATION FROM THE COMMUNITY, AND UPHOLDING THE COVENANTS AND RESTRICTIONS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INCOME DERIVED FROM HOMEOWNERS ASSESSMENT FEES ARE USED SOLELY FOR THE PURPOSE OF MANAGING, MAINTAINING AND CARING FOR A RESIDENTIAL DEVELOPMENT SUBSTANTIALLY ALL OF WHOSE LOTS OR BUILDINGS ARE HOMES FOR INVIDUALS. THIS INCLUDES CARE AND UPKEEP OF COMMON AREAS SUCH AS STREETS, POOL AREA, TENNIS COURTS, COMMON GROUNDS AND LANDSCAPING, AND ALL AREAS USED SOLELY BY THE HOMEOWNERS.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>JOE SCATURRO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROD KOPP</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE SCHISLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.67</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL GOMBAR</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.67</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT BLACK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA THORP</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.67</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY SHOOK</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.67</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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        <PersonNm>BYRNINA REYNOLDS</PersonNm>
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          <AddressLine1Txt>PO BOX 184</AddressLine1Txt>
          <CityNm>NASSAU</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19969</ZIPCd>
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        <PhoneNum>3026442422</PhoneNum>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MEETING EXPENSE 150 INSURANCE 1,117 COMMUNITY ACTIVITIES 238 GOUNDS MAINTENANCE 3,300 POOL/TENNIS COURT EXPENSE 13,662 TAXES &amp; LICENSES 756 ELECTRIC 3,318 WEBSITE 497 LIEN FEES 40 LAWN MOWING 5,750 SOFTWARE 379 SNOW REMOVAL 68 RESERVE 2,617 TOTAL 31,892</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LAND IMPROVEMENTS 53,200 53,200 LESS ACCUMULATED DEPRECIATION 53,200 53,200 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HOMEOWNERS ASSOCIATION IS RESPONSIBLE FOR COLLECTION OF ASSESSMENTS, MANAGEMENT OF THESE FUNDS ACCORDING TO THE COVENANTS AND RESTRICTIONS WITH REPRESENTATION FROM THE COMMUNITY, AND UPHOLDING THE COVENANTS AND RESTRICTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME DERIVED FROM HOMEOWNERS ASSESSMENT FEES ARE USED SOLELY FOR THE PURPOSE OF MANAGING, MAINTAINING AND CARING FOR A RESIDENTIAL DEVELOPMENT SUBSTANTIALLY ALL OF WHOSE LOTS OR BUILDINGS ARE HOMES FOR INVIDUALS. THIS INCLUDES CARE AND UPKEEP OF COMMON AREAS SUCH AS STREETS, POOL AREA, TENNIS COURTS, COMMON GROUNDS AND LANDSCAPING, AND ALL AREAS USED SOLELY BY THE HOMEOWNERS.</ExplanationTxt>
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