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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BAY AREA TAX INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>268 E HAMILTON AVE STE D</AddressLine1Txt>
        <CityNm>Campbell</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95008</ZIPCd>
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        <BusinessNameLine1Txt>CUPERTINO-TOYOKAWA SISTER CITIES INC</BusinessNameLine1Txt>
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        <ZIPCd>95015</ZIPCd>
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      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4087309974</PhoneNum>
      <SignatureDt>2025-08-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>DOROTHY LANG EA</PreparerPersonNm>
      <PTIN>P00268372</PTIN>
      <PhoneNum>4083718700</PhoneNum>
      <PreparationDt>2025-08-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">71015</FundraisingGrossIncomeAmt>
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      <SpecialEventsNetIncomeLossAmt>32204</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>48470</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>11888</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>325</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>5302</OtherExpensesTotalAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>386641</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>355686</BOYAmt>
        <EOYAmt>386641</EOYAmt>
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      <PrimaryExemptPurposeTxt>FOSTER RELATIONS WITH SISTER CITIES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO ALLOW MIDDLE SCHOOL STUDENTS FROM THE CUPERTINO UNION SCHOOL DISTRICT TO PARTICIPATE IN A FOREIGN EXCHANGE PROGRAM WITH STUDENTS FROM JAPAN.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON FONG</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEAN GASPERINI</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANCES ELLIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH WICHMANN</PersonNm>
        <TitleTxt>VICE PRESIDENT STUDENT EXCHAGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HIROKO FREDERICK</PersonNm>
        <TitleTxt>VICE PRESIDENT CULTURAL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN SULGIT</PersonNm>
        <TitleTxt>VICE PRESIDENT OPERATIONS</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <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>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>FRANCES ELLIS</PersonNm>
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          <AddressLine1Txt>PO BOX 742</AddressLine1Txt>
          <CityNm>CUPERTINO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95015</ZIPCd>
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        <PhoneNum>4087309974</PhoneNum>
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      <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>
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        <GrossRevenueEvent1Amt>71015</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>7433</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>7886</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>6410</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>17083</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>71015</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>71015</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>7433</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>7886</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>6410</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>17083</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>38812</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>32203</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of grants and similar amounts paid Part I line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Activity SPONSORSHIP OF 16 MIDDLE SCHOOL STUDENTS TO JAPAN Grantee CUPERTINO MIDDLE SCHOOLS Street 10301 VISTA DR City, State, Zip CUPERTINO, CA 95014Amount 11,888</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPO BOX 200CUPERTINO CHAMBER OF COMMERCE 270STUDENT/ADULT DELEGATION EXPENSE 2,913BOND 831ANNUAL FILING FEE 50SUPPLIES 1,002BANK CHARGES 36</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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