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    <ReturnTs>2025-08-25T12:48:37-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832002817</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Harvey &amp; Martin PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>43 High St Suite 210</AddressLine1Txt>
        <CityNm>North Andover</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01845</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
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    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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      <EIN>046130117</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE DAVIS ASSOCIATES OF WINGAERSHEEK</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BEACH INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>DAVI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2 LONGVIEW ROAD</AddressLine1Txt>
        <CityNm>GLOUCESTER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01930</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WILLIAM COOK</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-08-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHLEEN P MELIA</PreparerPersonNm>
      <PTIN>P00230481</PTIN>
      <PhoneNum>9786887701</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>32474</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>300</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>19338</OtherExpensesTotalAmt>
      <TotalExpensesAmt>19638</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12836</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>29828</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>42664</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>29828</BOYAmt>
        <EOYAmt>42664</EOYAmt>
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      <PrimaryExemptPurposeTxt>THE DAVIS ASSOCIATES OF WINGAERSHEEK BEACH IS A VOLUNTARY GROUP OF HOMEOWNERS THAT WAS FORMED TO MAINTAIN THE ASSOCIATIONS BEACH. IT ALSO MAINTAINS THE SURROUNDING ACCESS ROADS AND A SMALL LOT USED FOR PARKING. OVER THE YEARS THE ASSOCIATIONS ACTIVITIES HAVE GROWN FROM SUMMER ONLY MAINTENANCE TO MORE YEAR-ROUND MAINTENANCE AS MORE OWNERS HAVE MULTI-GENERATION FAMILIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ASSOCIATION MAINTAINS A BEACH MANAGEMENT PLAN APPROVED BY THE GLOUCESTER CONSERVATION COMMISSION. THE ANNUAL MAINTENANCE USUALLY BEGINS PRIOR TO MEMORIAL DAY FOR THE CLEANING OF THE BEACH AFTER WINTER STORMS. MAINTENANCE ACTIVITIES CONTINUE FROM MEMORIAL DAY THROUGH LABOR DAY. PRIOR TO JULY 4TH, THERE IS A MAJOR CLEAN-UP, AND FENCING ALONG THE DUNES AND BOARDWALK IS RE-ENFORCED AND SWIM BUOYS AND RAFTS ARE PLACED IN THE WATER AND TIED DOWN TO ANCHORS. ON JULY 4TH, THE UNOFFICIAL START OF THE SEASON, THE ASSOCIATION HAS A COOKOUT AND RACES AND GAMES FOR THE KIDS. DURING THE SEASON THE BEACH IS USED BY FAMILIES AND THEIR GUESTS. IN OCTOBER, THE RAFT, BUOYS, AND BOARDWALK ARE REMOVED FOR THE WINTER. WINTER PREPARATIONS REQUIRE A BOBCAT UTILITY VEHICLE CLEARING SAND FROM ACCESS WAYS AND THIS WORK IS DONE BY A CONTRACTOR. A CONTRACTOR ALSO IS USED TO INSTALL/REMOVE THE BOARDWALK. HOMEOWNERS ALSO VOLUNTEER TO ASSIST IN THE PROCESS TO REDUCE OPERATING EXPENSES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
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        <PersonNm>WILLIAM COOK</PersonNm>
        <TitleTxt>President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY RUSSO</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RANDOLPH COTTER</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL D'ANGELO</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH NARDONE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRACEY SOEHLE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY SAUNDERS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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        <PersonNm>LARRY RUSSO</PersonNm>
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          <AddressLine1Txt>43 ELLEN ROAD</AddressLine1Txt>
          <CityNm>STONEHAM</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02180</ZIPCd>
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        <PhoneNum>9786887701</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE $3329</ExplanationTxt>
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        <ExplanationTxt>RE TAXES $789</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS $394</ExplanationTxt>
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