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    <ReturnTs>2025-06-18T17:09:23-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmEIN>833688494</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Daniel R Moore CPA</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>10414 Olive St</AddressLine1Txt>
        <CityNm>Temple City</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91780</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>923074544</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ORANGE COUNTY RECREATION AND EDUCATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COLLECTIVE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ORAN</BusinessNameControlTxt>
      <PhoneNum>7144625201</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5762 BOLSA AVE 100</AddressLine1Txt>
        <CityNm>HUNTINGTON BEACH</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92649</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>DIEGO KEISMAN</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-06-18</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Daniel Moore</PreparerPersonNm>
      <PTIN>P00293381</PTIN>
      <PhoneNum>6262428345</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
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      <SalariesOtherCompEmplBnftAmt>88</SalariesOtherCompEmplBnftAmt>
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      <OtherExpensesTotalAmt>268</OtherExpensesTotalAmt>
      <TotalExpensesAmt>1449</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27564</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-35792</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-8228</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>67380</BOYAmt>
        <EOYAmt>2890</EOYAmt>
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        <BOYAmt>88</BOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>67468</BOYAmt>
        <EOYAmt>2890</EOYAmt>
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        <BOYAmt>103260</BOYAmt>
        <EOYAmt>11118</EOYAmt>
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        <BOYAmt>-35792</BOYAmt>
        <EOYAmt>-8228</EOYAmt>
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      <PrimaryExemptPurposeTxt>To run destination exploration clubs like cooking, nature, arts, music and sports. To run friendtorship tutoring services and parent coaching.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Im pleased to provide an update on the recent strides weve made in expanding and refining our youth engagement efforts at Orange County Recreation and Education.Since October 2024, weve had the opportunity to mentor two exceptional high school volunteers, Linden and Leela, who have contributed their time and talents during approximately two Circle Time sessions per month, averaging 2 volunteer hours monthly. Alongside them, weve welcomed Maia and Sawyer, two enthusiastic elementary-age participants whose presence has helped foster a warm, playful, and inclusive environment.Our collaboration with the Huntington Beach School of Rock has continued to be a key driver of student involvement. Their support in promoting these opportunities has allowed us to engage youth who are eager to contribute creatively to their community through music, leadership, and service.To better support student participation, we have taken deliberate steps to streamline our volunteer offerings, making them more accessible and appealing. Notably, we have removed the previously required 40-hour online training, which proved to be a barrier for many students. Instead, we are implementing a more flexible and developmentally appropriate orientation model that introduces students to our values, safety guidelines, and expectations in a warm, supportive way.Additional infrastructure improvements include:A newly redesigned website with a dedicated section for student volunteers and family engagementEmail referral systems to efficiently route interest forms, manage communication, and support school partnershipsThese changes reflect our commitment to removing unnecessary obstacles and creating a welcoming, age-appropriate path for students to get involved.This ongoing phase of research and development has:Validated the importance of inclusive, low-barrier opportunities for youthStrengthened relationships with community partners and familiesImproved our digital infrastructure for ongoing scalability and responsivenessWere excited about the direction this program is headed as we continue planning for summer activities and the 20252026 school year.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>84</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATION AND TRAININGThe target goal consists of 16 training classes per each staff member. - The personnel training and development program is important; every skill requires regular practice; knowledge of industry changes is fundamental; and the introduction of new skills, ideas, concepts, and program understandings (e.g., Preventing, Identifying, and Responding to Abuse and Neglect).- The Project relied E-Learning which offers flexible employee training opportunities via video and audio, allowing the staff to access classes from remote locations. 102 classes were completed.The target goal consisted of four (4) staff members attending each of the 16 training courses. - Each course offers an assessment during the course and after the completion of the class which includes a certificate of completion. - The course does not have a fast forward feature and hence, the staff is unable to skip or allude to any segment of the course.The plan was to also include team building Team Building and Engagement; People &amp; Culture Opportunities; Inclusion, Equity, Access and Diversity Initiatives. - Additional opportunities for specific training regarding children and adolescents with I/DD are also viable and included. 8 classes were completed. Parent Support/Community Coaching offered parents, caregivers and the community a space to grow and learn with experts who specialize in wellness, self-care, play, and education. - The sessions foster goal achievement related to parenting and care giving. - In this non-judgmental setting, the coaches use psychoeducation and evidence-based strategy to navigate familial issues related to children, parenting, and community support. - The sessions are beneficial to parents, caregivers, and the community who need assistance to increase family functionality and improve communication. 66 community members completed the training.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>84</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DESTINI KULIK</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIEGO KEISMAN</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUNE MOETULUI</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENEE KEISMAN</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>DIEGO KEISMAN</PersonNm>
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          <AddressLine1Txt>5762 BOLSA AVE</AddressLine1Txt>
          <CityNm>HUNTING BEACH</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92649</ZIPCd>
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      <OperateHospitalInd>false</OperateHospitalInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS LICENSES $268</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $88 Prepaid Expenses and Deferred Charges - Ending $0</ExplanationTxt>
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        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $2142 Accounts Payable and Accrued Expenses - Ending $0</ExplanationTxt>
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        <FormAndLineReferenceDesc>Total Liabilities.1008</FormAndLineReferenceDesc>
        <ExplanationTxt>Unsecured Notes and Loans Payable - Beginning $101118 Unsecured Notes and Loans Payable - Ending $11118</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>late filing and closing corporation</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing the form lateThe ORANGE COUNTY RECREATION AND EDUCATION COLLECTIVE (OCREC) was formed in 2023 and began operations 2023. The board of directors is new to the filing requirements of an exempt organization so this 2023 990EZ has been filed late. A Certified Public Accountant who specialized in exempt organizations has been hired and will guide the OCREC in completing all fillings on time. We ask that no penalties be applied to the late filing. We will file the 2024 form on time. Closing the corporationThe board of directors of ORANGE COUNTY RECREATION AND EDUCATION COLLECTIVE has determined to wind down and close the corporation as revenues were not received as planned. The board of directors is planning to close the corporation during the 2024 year.</ExplanationTxt>
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