﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-16T16:09:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521606024</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RANDOLPH C RUCKERT PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8030 MAIN ST</AddressLine1Txt>
        <CityNm>ELLICOTT CITY</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>210434617</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311604874</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EMILIA'S ACROBATICS PARENTS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>EMIL</BusinessNameControlTxt>
      <PhoneNum>9047385629</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9000 MAIER ROAD</AddressLine1Txt>
        <CityNm>LAUREL</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20723</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YUMI SANCHEZ</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4103536237</PhoneNum>
      <SignatureDt>2025-01-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RANDOLPH RUCKERT</PreparerPersonNm>
      <PTIN>P01300771</PTIN>
      <PhoneNum>4104188544</PhoneNum>
      <PreparationDt>2025-01-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>137856</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>250</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3830</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>32600</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">101176</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>62966</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>38210</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>74890</TotalRevenueAmt>
      <OtherExpensesTotalAmt>74618</OtherExpensesTotalAmt>
      <TotalExpensesAmt>74618</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>272</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>24610</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>24882</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>24610</BOYAmt>
        <EOYAmt>24882</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>24610</BOYAmt>
        <EOYAmt>24882</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>24610</BOYAmt>
        <EOYAmt>24882</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSE OF EAPA IS TO FOSTER LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL AMATEUR ATHLETIC COMPETITION IN SPORTS ARCOBATICS AND TO ENCOURAGE AND FOSTER THE PARTICIPATION IN SPORTS ACROBATICS BY YOUNG AMETEUR ATHLETES. THE EAPA WILL PROVIDE SUPPORT FOR THE AMATEUR MEMBERS OF EMILIA'S GYMNASTICS AND ACROBATICS IN THE AMATEUR SPORT OF ACROBATICS IN CONNECTION WITH THEIR PARTICIPATION IN LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL COMPETITION, AND IN CONNECTION WITH THE CONTINUED PARTICIPATION OF ATHLETES IN EAPA. THE CORPORATION IS INTENDED TO SUPPORT THE PARTICIPATION OF THE ATHLETE MEMBMERS OF ACROBATICS TEAM('TEAM MEMBER'), EAPA IS ESTABLISHED TO PROVIDE SUPPORT TO THE ACROBATICS TEAM MEMBERS THROUGH CONTRIBUTIONS, FUND-RAISING ACTIVITIES, AND VOLUNTARY EFFORDS BY ITS MEMBERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE TRAINING IN THE SPORT OF ACRO. BENEFITS ALL MEMBERS OF THE CLUB.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>26710</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELD LOCAL ACRO COMPETITIONS SO THAT MEMBER ATHLETES COULD COMPETE, HONE THEIR SKILLS, AND ADVANCE IN THE SPORT OF ACRO. BENEFITS ALL CLUB MEMBERS AND MEMBERS OF OTHER LOCAL ACRO CLUBS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20977</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GAVE AWARDS TO ALL PARTICIPANTS IN THE ACRO MEETS TO PROMOTE SELF-ESTEEM. BENEFITS ALL PARTICIPANTS INCLUDING MEMBERS OF OUR CLUB AND MEMBERS OF OTHER LOCAL CLUBS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>26931</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>74618</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATIE LESTER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALINA DMITRIEV</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAKIKO DUNCAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YUMI SANCHEZ</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MD</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>YUMI SANCHEZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>2337 TERRAPIN XING</AddressLine1Txt>
          <CityNm>JESSUP</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20794</ZIPCd>
        </USAddress>
        <PhoneNum>9047385629</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>1163</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1003</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>250</CurrentTaxYearAmt>
        <TotalAmt>2416</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>8372</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67172</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>92077</CurrentTaxYearAmt>
        <TotalAmt>167621</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>48947</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45529</CurrentTaxYearAmt>
        <TotalAmt>122607</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>58482</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96306</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>137856</CurrentTaxYearAmt>
        <TotalAmt>292644</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>292644</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>58482</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96306</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>137856</CurrentTaxYearAmt>
        <TotalAmt>292644</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>MEET MAY 4TH &amp;</Event1Nm>
        <GrossReceiptsEvent1Amt>55647</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>55647</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>34631</OtherDirectExpensesEvent1Amt>
        <Event2Nm>MEET APRIL 13TH</Event2Nm>
        <GrossReceiptsEvent2Amt>45529</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>45529</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>28335</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>101176</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>101176</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>62966</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>62966</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>38210</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAINING 16,893 REGISTRATION FEES 20,977 COMPETITION EXPENSES 26,931 SUPPLIES 580 ACCOUNTING 4,889 ADVERTISING 1,824 MISCELLANEOUS 2,524 TOTAL 74,618</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF EAPA IS TO FOSTER LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL AMATEUR ATHLETIC COMPETITION IN SPORTS ARCOBATICS AND TO ENCOURAGE AND FOSTER THE PARTICIPATION IN SPORTS ACROBATICS BY YOUNG AMETEUR ATHLETES. THE EAPA WILL PROVIDE SUPPORT FOR THE AMATEUR MEMBERS OF EMILIA'S GYMNASTICS AND ACROBATICS IN THE AMATEUR SPORT OF ACROBATICS IN CONNECTION WITH THEIR PARTICIPATION IN LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL COMPETITION, AND IN CONNECTION WITH THE CONTINUED PARTICIPATION OF ATHLETES IN EAPA. THE CORPORATION IS INTENDED TO SUPPORT THE PARTICIPATION OF THE ATHLETE MEMBMERS OF ACROBATICS TEAM('TEAM MEMBER'), EAPA IS ESTABLISHED TO PROVIDE SUPPORT TO THE ACROBATICS TEAM MEMBERS THROUGH CONTRIBUTIONS, FUND-RAISING ACTIVITIES, AND VOLUNTARY EFFORDS BY ITS MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>