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    <ReturnTs>2024-06-05T04:01:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>873507727</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Roy Walker and Associate</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Emi Walker</InCareOfNm>
      <BusinessNameControlTxt>ROYW</BusinessNameControlTxt>
      <ForeignPhoneNum>6196733274</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>5317 Meade Ave</AddressLine1Txt>
        <CityNm>San Diego</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92115</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Emi Walker</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <SignatureDt>2024-06-05</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>http: rw-associate.org</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>71480</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>71480</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>71480</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>20773</SalariesOtherCompEmplBnftAmt>
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      <OccupancyRentUtltsAndMaintAmt>42743</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>15417</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>69930</OtherExpensesTotalAmt>
      <TotalExpensesAmt>154041</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-82561</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-35177</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-117738</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>0</BOYAmt>
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        <EOYAmt>117738</EOYAmt>
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        <BOYAmt>-35177</BOYAmt>
        <EOYAmt>-117738</EOYAmt>
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      <PrimaryExemptPurposeTxt>Our mission is to empower children by providing them with educational resources that can profoundly impact them and their family futures. Through our focus on philanthropy and the provision of educational tools we aim to equip children and youth with the skills and knowledge they need to succeed in life. We are diligently researching youth development to ensure our programs are tailored. We also provide comprehensive mental health services including counseling educational workshops support groups and crisis intervention with a specialized focus on assisting clients with autism to enhance their well-being and integration into the community. We are also committed to addressing the issue of food insecurity by donating nutritious food to families living in poverty. We understand the importance of access to adequate nutrition for overall well-being and recognize the significant impact it can have on a child's ability to learn and thrive.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Educational Empowerment program provided educational resources and tools to over 300 children and youth aiming to profoundly impact their future and that of their families. This included distributing study materials offering tutoring services and organizing workshops on essential life skills. The program's goal was to equip participants with the knowledge and skills necessary for academic and personal success.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8750</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Comprehensive Mental Health Services program delivered counseling educational workshops support groups and crisis intervention to over 30 clients with a specialized focus on those with autism. These services enhanced the well-being and community integration of the participants. The program's tailored approach ensured that the mental health needs of children and youth were met fostering resilience and emotional stability.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3395</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Food Insecurity Alleviation program addressed the issue of food insecurity by donating nutritious food to over 150 families living in poverty. By providing access to adequate nutrition the program significantly improved the overall well-being of children and supported their ability to learn and thrive. This initiative highlighted the critical link between proper nutrition and educational success.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>13750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>25895</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Emi Walker</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>10490</CompensationAmt>
        <EmployeeBenefitProgramAmt>510</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jennifer Walker</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4213</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Denzel Walker</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4213</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Reginald Roy</PersonNm>
        <TitleTxt>VICE CHAIRPERSON</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>2750</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brio Hurd</PersonNm>
        <TitleTxt>Chairperson</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Emi Walker</PersonNm>
        <USAddress>
          <AddressLine1Txt>5317 Meade Ave</AddressLine1Txt>
          <CityNm>San Diego</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92115</ZIPCd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
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          <BusinessNameLine1Txt>NPO Daruma</BusinessNameLine1Txt>
        </SupportedOrganizationName>
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        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
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        <OtherSupportAmt>0</OtherSupportAmt>
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      <OtherSupportSumAmt>0</OtherSupportSumAmt>
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        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
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        <ContributionControllerInd>false</ContributionControllerInd>
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        <TimelyProvidedDocumentsInd>false</TimelyProvidedDocumentsInd>
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        <ActivitiesTestInd>X</ActivitiesTestInd>
        <ActivitiesFurtherExemptPrpsInd>false</ActivitiesFurtherExemptPrpsInd>
        <ActivitiesEngagedOrgInvlmntInd>false</ActivitiesEngagedOrgInvlmntInd>
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        <FormAndLineReferenceDesc>Part IV, Section D line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Our organization did not maintain a close and continuous working relationship with the supported organization during the reporting period</ExplanationTxt>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Item J</FormAndLineReferenceDesc>
        <ExplanationTxt>| Our organization has changed its method of accounting from cash basis to accrual basis for the current tax year. This change was necessitated by a significant increase in donations and contributions compared to the previous year. The accrual method provides a more accurate reflection of our financial position and performance. It allows us to better match revenues with the expenses incurred to generate those revenues which is crucial given our increased financial activities. This change will enable more precise financial reporting and improved financial management ensuring that we can continue to fulfill our mission effectively.|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Commercial Vehicle, $52000.00| Credit card debt interest, $17930.00|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Liabilities Name:, BOY Amount:, EOY Amount:| Accounts Payable, $35177, $117738|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, line 33</FormAndLineReferenceDesc>
        <ExplanationTxt>| Activity Name:, Description:| Future for youth, A Music Charity Event offering philanthropic financial advice and political education on the differences between Republicans and Democrats inspiring a brighter future for youth children and their families in underserved communities.| Food Distribution and Educational, Our organization donates food and educational services every couple of weeks to individuals in privileged communities. These donations aim to foster community engagement and promote inclusivity by encouraging privileged communities to participate in charitable activities and support broader philanthropic goals. The educational services include workshops on philanthropy volunteerism and community service designed to inspire a culture of giving and social responsibility.| Mental Health Care Program, Mental Health Care Program: Our organization provides comprehensive mental health services including counseling educational workshops support groups and crisis intervention with a specialized focus on assisting clients with autism to enhance their well-being and integration into the community.|</ExplanationTxt>
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