﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-12T15:24:53-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860611246</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PRICE KONG &amp; CO CPAS PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>645 E MISSOURI AVE STE 380</AddressLine1Txt>
        <CityNm>PHOENIX</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>850121410</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>860870052</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ASSOCIATION OF THE WALL AND CEILING</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ASSO</BusinessNameControlTxt>
      <PhoneNum>4806489680</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 67633</AddressLine1Txt>
        <CityNm>PHOENIX</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85082</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRENT COOPER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4806489680</PhoneNum>
      <SignatureDt>2025-10-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY ROSS DIETRICH CPA</PreparerPersonNm>
      <PTIN>P00742766</PTIN>
      <PhoneNum>6027766300</PhoneNum>
      <PreparationDt>2025-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ARIZONAWALLANDCEILING.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>132428</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>45621</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">86807</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>61074</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>25733</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>71354</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>24641</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>39751</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>4030</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>4155</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72577</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1223</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22683</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>21460</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20233</BOYAmt>
        <EOYAmt>56890</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2450</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>22683</BOYAmt>
        <EOYAmt>56890</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>35430</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>22683</BOYAmt>
        <EOYAmt>21460</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROVIDE EDUCATION SERVICES TO WALL AND CEILING CONTRACTORS IN ARIZONA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE EDUCATION SERVICE TO WALL AND CEILING CONTRACTORS IN ARIZONA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7505</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>7505</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE CALDWELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT COOPER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN FENOLIO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>STEVE CALDWELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 42237</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 42237</AddressLine2Txt>
          <CityNm>PHOENIX</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85080</ZIPCd>
        </USAddress>
        <PhoneNum>4806489680</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPECIAL EVENT I</Event1Nm>
        <GrossReceiptsEvent1Amt>86807</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>86807</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>61074</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>86807</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>86807</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>61074</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>61074</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>25733</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>AWCI 24,641 4047 E SUPERIOR AVE PHOENIX, AZ 85040</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 400 INSURANCE 1,222 NETWORKING MIXER EXPENSE 373 IN KIND EXPENSE 2,160 TOTAL 4,155</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 2,450 0 TOTAL 2,450 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 35,430</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>