<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T16:03:02-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300601051</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OREGON COAST ALLIANCE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OREG</BusinessNameControlTxt>
      <PhoneNum>5413191003</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 857</AddressLine1Txt>
        <CityNm>ASTORIA</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97103</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>John Harland</PersonNm>
      <PersonTitleTxt>Board Treasurer</PersonTitleTxt>
      <PhoneNum>5033191003</PhoneNum>
      <SignatureDt>2024-05-06</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>John</PersonFirstNm>
        <PersonLastNm>Harland</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>1</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <ProfilePasswordChangeInd>X</ProfilePasswordChangeInd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.OREGONCOASTALLIANCE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="R000002">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>53262</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>53262</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>53262</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>22408</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>25804</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1550</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1427</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>2269</OtherExpensesTotalAmt>
      <TotalExpensesAmt>53458</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-196</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35961</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>35765</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35961</BOYAmt>
        <EOYAmt>35765</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>35961</BOYAmt>
        <EOYAmt>35765</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35961</BOYAmt>
        <EOYAmt>35765</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROTECT OREGON COAST ENVIRONMENT AND COMMUNITIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORCA BEGAN TO FOCUS INTENSIVELY ON CLATSOP COUNTY'S ADMINISTRATIVE DECISION-MAKING, THE SO-CALLED TYPE I DECISIONS. THESE ARE DECISIONS THAT THE COUNTY HAS DETERMINED MEET ALL REQUIREMENTS, AND WHICH ARE THEN APPROVED WITH NO PUBLIC NOTICE, NO PUBLIC COMMENT, AND NO RIGHTS OF APPEAL. THERE IS NO ACREAGE LIMIT ON APPROVALS. AFTER APPROVAL OF A 9,000 SQUARE FOOT MANSION WITH EXTENSIVE LANDSCAPING IN FORESTLAND, ORCA BEGAN ASKING QUESTIONS, PUBLICIZING THE MISUSE OF THIS KIND OF DECISION-MAKING AND MONITORING SIMILAR DECISIONS CLOSELY. ORCA CONTINUED ITS WORK ADDRESSING HOUSING POLICIES IN COASTAL COMMUNITIES. OF PARTICULAR CONCERN IS CLATSOP COUNTY'S DECISIONS RELATING TO HOUSING POLICIES. THE COUNTY BEGAN MAKING SIGNIFICANT DECISIONS ABOUT HOUSING POLICIES ON SEVERAL DIFFERENT FRONTS, SIMULTANEOUSLY BUT IN DIFFERENT FORUMS, SO IT BECAME DIFFICULT TO UNDERSTAND THE COUNTY POLICY AS A WHOLE. ORCA PARTICIPATED IN THE COUNTY'S VOLUNTARY HOUSING ORDINANCE CHANGES, WHICH WOULD HAVE GRAVE EFFECTS ON COMMUNITY LIVABILITY DUE TO CHANGING MINIMUM LOT SIZES, RULES FOR MULTIFAMILY, TRIPLEX AND DUPLEX HOUSING AND ROAD REQUIREMENTS. ORCA ALSO PARTICIPATED IN COUNTY DISCUSSIONS REGARDING CAPS ON SHORT TERM RENTALS. ALSO, AT THE SAME TIME, THE COUNTY BEGAN IMPLEMENTING THE "CLEAR AND OBJECTIVE STANDARDS" FOR HOUSING MANDATED BY THE OREGON LEGISLATURE IN HEARINGS BEFORE THE COUNTY PLANNING COMMISSION. ORCA ALSO PARTICIPATED IN HEARINGS RELATED TO A LARGE RESORT PROPOSAL FOR A 25-ACRE PARCEL OVERLOOKING THE SEA IN THE CITY OF BANDON. ORCA COORDINATED LOCAL OPPOSITION AND ENCOURAGED PARTICIPATION IN THE LAND USE HEARINGS HELD FIRST BY THE PLANNING COMMISSION AND THEN BY CITY COUNCIL AFTER ORCA APPEALED THE LOWER BODY'S APPROVAL. ORCA OPPOSED, ONCE AGAIN, THE PROPOSED FISH PROCESSING PLANT IN WHEELER ON NEHALEM BAY. THE CITY COUNCIL HAD DENIED THIS PERMIT BEFORE, BUT THE DEVELOPER SUED AND WON A NARROW REMAND FROM THE LAND USE BOARD OF APPEALS. ORCA SUPPORTED COMMUNITY MEMBERS IN LINCOLN COUNTY TRYING TO PROTECT COUNTY-OWNED LINDLY PARK FROM BECOMING HIGHLY DEVELOPED WITH A LARGE PARKING LOT AND BOAT DOCK IN THIS QUIET RURAL AREA. WE COLLABORATED WITH OTHER ORGANIZATIONS AND HELPED LOCAL RESIDENTS WITH TESTIMONY AT A LINCOLN COUNTY COMMUNITY MEETING. ORCA ALSO WORKED WITH THE PARKS DIRECTOR ON ALTERNATIVES TO THE PROPOSED DEVELOPMENT OF THE PARK TO A LARGE-SCALE FISHING PARK THAT WOULD BE LITTLE USED. THE KNAPP RANCH GOLF COURSE PROJECT, WHICH IS REMAINS UNBUILT, WAS THE SUBJECT OF A HEARING BEFORE THE PORT ORFORD CITY COUNCIL. THE COUNCIL WAS CONSIDERING WHETHER TO GRANT THE PROJECT YET ANOTHER TIME EXTENSION, AS IT HAS EACH YEAR FOR THE LAST FIVE YEARS. ORCA OPPOSED IT IN TESTIMONY TO THE CITY COUNCIL, SHOWING PROOF FROM THE OREGON DEPARTMENT OF ENVIRONMENTAL QUALITY THAT THE PROJECT HAD NOT PROGRESSED IN GETTING APPROVAL FOR ITS PROPOSED PIPELINE TO USE EFFLUENT TO WATER THE GOLF COURSE. ORCA WORKED WITH LOCAL RESIDENTS IN CURRY COUNTY IN OPPOSITION TO A PROPOSED RV PARK AT ARIZONA BEACH, A VERY RURAL PARCEL RIGHT ON THE COAST, THE SITE OF A PREVIOUSLY FAILED RV PARK AND HOTEL, AND DIRECTLY ADJACENT TO A STATE PARK. THIS ENTAILED EXTENSIVE COLLABORATION AND TESTIMONY, PLUS COORDINATION WITH STATE AGENCIES AND PREPARATION OF TESTIMONY FOR HEARINGS BEFORE THE COUNTY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>41014</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>41014</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MANZULLI</PersonNm>
        <TitleTxt>BOARD PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN HARLAND</PersonNm>
        <TitleTxt>BOARD TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAMERON LA FOLLETTE</PersonNm>
        <TitleTxt>SECRETARY &amp; EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>20600</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF HARRISON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN RISLEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>1</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>John Harland</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 757</AddressLine1Txt>
          <CityNm>Tillamook</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97141</ZIPCd>
        </USAddress>
        <PhoneNum>5033191003</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>58908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40878</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46492</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53262</CurrentTaxYearAmt>
        <TotalAmt>268238</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>58908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40878</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46492</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53262</CurrentTaxYearAmt>
        <TotalAmt>268238</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>49030</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>219208</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>6</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>268244</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>0</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.81720</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.78510</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part II, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Workers compensation insurance refund.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1,163, Fees &amp; Permits $656, Program Legal Costs $400, Travel $50</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part V, Line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2023 ORCA amended its ByLaws.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
