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    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>MUDD &amp; MORELAND LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 127</AddressLine1Txt>
        <CityNm>CHARLOTTE HALL</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20622</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>DOG WRITERS ASSOCIATION OF AMERICA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DOGW</BusinessNameControlTxt>
      <PhoneNum>3012743435</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 787</AddressLine1Txt>
        <CityNm>HUGHESVILLE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20637</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARSHA M PUGH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3012743435</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW M MUDD CPA</PreparerPersonNm>
      <PTIN>P00422481</PTIN>
      <PhoneNum>3016457350</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
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      <ProgramServiceRevenueAmt>6820</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1319</MembershipDuesAmt>
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      <GrantsAndSimilarAmountsPaidAmt>9175</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13754</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1220</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>12696</OtherExpensesTotalAmt>
      <TotalExpensesAmt>36845</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-25670</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51765</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>26095</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>26095</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>26095</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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        <EOYAmt>26095</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE DOG WRITERS ASSOCIATION OF AMERICA IS A DIVERSE GROUP OF PROFESSIONAL WRITERS WHO SHARE OUR BELOVED CANINES AS A COMMON BOND. DOG WRITERS ASSOCIATION OF AMERICA ENCOMPASSES ALL ASPECTS OF THE WORLD OF DOGS = SHOWING, PERFORMANCE, BEHAVIOR, TRAINING, HEALTH, AND THE HUMAN ANIMAL BOND. WE RECOGNIZE MANY KINDS OF MEDIA IN ADDITION TO JOURNALISM. ARTISTS AND PHOTOGRAPHERS HAVE JOINED OUR RANKS AND WE INCLUDE MYSTERY AND FICTION WRITERS, POETS, HISTORIANS AND VETERINARIANS. WE HAVE MEMBERS WHO HOST NATIONAL RADIO SHOWS AND OTHERS WHO APPEAR ON TV PROGRAMS. BLOGGING, WEBSITE PRODUCTION, SOCIAL NETWORKING, AND VIDEOGRAPHY ARE AMONG THE PROFESSIONAL ACTIVITIES OF OTHER MEMBERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE EXCELLENCE IN WRITING BY HOLDING A WRITING COMPETITION</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>6711</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAIN WEBSITE, WRITE, AND DISTRIBUTE MONTHLY NEWSLETTER TO MEMBERS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>19370</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>26081</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESE BACKOWSKI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN WILLETT</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMELISE BAUGHMAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARSHA PUGH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL BRYANT</PersonNm>
        <TitleTxt>IMMEDIATE PAST PRESIDENT</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN A HARBERT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA CRUZ</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURIE C WILLIAMS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOEL GAVRIELE-GOLD</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LISA BEGIN-KRUYSMAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILLIE GROOM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
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          <CityNm>HUGHESVILLE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20637</ZIPCd>
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        <PhoneNum>3012743435</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: RESTITUTION. AMOUNT: 2286.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SPECIAL AWARD WINNERS UNDER $5,000. GRANTEE NAME: VARIOUS. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 9175.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INSURANCE. AMOUNT: 839. DESCRIPTION: COMPUTER SERVICES - MEDIA, WEBSITE, MAINTENANCE. AMOUNT: 5146. DESCRIPTION: CONTEST EXPENSES. AMOUNT: 6711. TOTAL TO FORM 990-EZ, LINE 16: 12696.</ExplanationTxt>
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