<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-07-15T12:38:56-05:00</ReturnTs>
    <TaxPeriodEndDt>2021-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>771467217</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JERREL G JOHN CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1000 TOWN CENTER DR STE 300</AddressLine1Txt>
        <CityNm>OXNARD</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93036</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954779919</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SANTA MONICA RUGBY CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANT</BusinessNameControlTxt>
      <PhoneNum>3107298249</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6351 W 79TH STREET</AddressLine1Txt>
        <CityNm>LOS ANGELES</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90045</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH O'ROURKE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3107298249</PhoneNum>
      <SignatureDt>2022-07-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BETH</PersonFirstNm>
        <PersonLastNm>OROURKE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JERREL G JOHN</PreparerPersonNm>
      <PTIN>P00043768</PTIN>
      <PhoneNum>8059870200</PhoneNum>
      <PreparationDt>2022-07-15</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SANTAMONICARUGBYCLUB.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>49736</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>40712</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3300</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>33</InvestmentIncomeAmt>
      <SpecialEventsDirectExpensesAmt>100</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-100</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>5691</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3671</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>2020</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>45965</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8679</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>45</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24423</OtherExpensesTotalAmt>
      <TotalExpensesAmt>33147</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12818</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>186725</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>199543</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>184307</BOYAmt>
        <EOYAmt>194831</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2418</BOYAmt>
        <EOYAmt>4712</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>186725</BOYAmt>
        <EOYAmt>199543</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>186725</BOYAmt>
        <EOYAmt>199543</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SPONSORSHIP AND PROMOTION OF AMATEUR RUGBY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FACILITATION AND ADVANCEMENT OF YOUTH RUGBY. THE CLUB HAS NUMEROUS YOUTH TEAMS IN MULTIPLE AGE DIVISIONS. DUE TO COVID-19 WE HAD A LATE SEASON START AND DID NOT HAVE FULL TEAMS AT EVERY LEVEL. WE COMBINED WITH OTHER LOCAL RUGBY CLUBS IN VARIOUS AGE GROUPS IN ORDER TO FIELD FULL TEAMS. 2020-2021 SEASON INCLUDED PLAYERS IN CO-ED U8, U10, AND U12, BOYS' U14 AND U23 ALL COMPETING IN OUR LOCAL SOUTHERN CALIFORNIA LEAGUE. MANY ALL-STAR TEAMS AND TOURING GROUPS WERE PUT ON HOLD FOR THIS SEASON BUT WE STILL TRAINED OUR PLAYERS AND THEY ADVANCES THEIR SKILLS. A HANDFUL OF OUR HIGH SCHOOL BOYS AND GIRLS GO ON TO PLAY RUGBY IN COLLEGE AND MANY CHOOSE COLLEGES THAT HAVE RUGBY PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2191</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORSHIP AND PROMOTION OF AMATEUR ADULT RUGBY. IN 2020-2021, THE CLUB FIELDED THREE ADULT TEAMS: MEN - DIVISION TWO (ONE TEAM), MEN - SOCIAL TEAM AND WOMEN - DIVISION ONE (ONE TEAM). ALL THREE TEAMS PLAYED IN THE SUMMER 2021 7S SERIES ONLY, DUE TO THE COVID-19 PANDEMIC. BOTH THE MEN'S D2 AND WOMEN'S D1 PLAYED IN THE NATIONAL 7S TOURNAMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>18429</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EVERYONE PLAYS REGARDLESS OF THEIR SOCIOECONOMIC SITUATION. WE OFFERED FULL AND PARTIAL SCHOLARSHIPS FOR DUES AS WELL AS OBTAIN DONATED GEAR FOR FINANCIALLY IMPACTED PLAYERS. IN THE 2020-2021 SEASON WE DRASTICALLY REDUCED OUR DUES TO LESSEN THE FINANCIAL IMPACT ON FAMILIES DUE TO THE COVID-19 PANDEMIC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9813</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPONSORSHIP AND PROMOTION OF AMATEUR RUGBY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2714</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33147</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">DANIEL CARPIO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">BRIAN O'ROURKE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">BETH O'ROURKE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">STEVEN JOHNSON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">MILES COTTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">SEBASTIEN KAMYAB</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">ANNA KOBARA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">TOM BURLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BETH O'ROURKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>6351 WEST 79TH STREET</AddressLine1Txt>
          <CityNm>LOS ANGELES</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90045</ZIPCd>
        </USAddress>
        <PhoneNum>3107298249</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>82461</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74609</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82983</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84268</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40712</CurrentTaxYearAmt>
        <TotalAmt>365033</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>46316</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>98820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57527</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28245</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3333</CurrentTaxYearAmt>
        <TotalAmt>234241</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>128777</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>173429</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140510</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112513</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44045</CurrentTaxYearAmt>
        <TotalAmt>599274</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>599274</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>41</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33</CurrentTaxYearAmt>
        <TotalAmt>304</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>41</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>74</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33</CurrentTaxYearAmt>
        <TotalAmt>304</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>128818</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>173503</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>140594</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112585</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44078</CurrentTaxYearAmt>
        <TotalAmt>599578</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99950</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99960</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 731 WEBSITE 429 TRAVEL 11,022 INSURANCE 850 TEAM DUES 155 TEAM SUPPLIES 1,045 TEAM EQUIPMENT 888 TEAM FIELD EXPENSES 4,544 MERCHANT FEES 548 COACHES 1,197 TOURNAMENT FEES 2,358 SALES TAX 296 NON-INVESTMENT DEPRECIATION 360 TOTAL 24,423</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 868 868 7,559 6,227 LESS ACCUMULATED DEPRECIATION 6,009 2,383 TOTAL 2,418 4,712</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>FACILITATION AND ADVANCEMENT OF YOUTH RUGBY. THE CLUB HAS NUMEROUS YOUTH TEAMS IN MULTIPLE AGE DIVISIONS. DUE TO COVID-19 WE HAD A LATE SEASON START AND DID NOT HAVE FULL TEAMS AT EVERY LEVEL. WE COMBINED WITH OTHER LOCAL RUGBY CLUBS IN VARIOUS AGE GROUPS IN ORDER TO FIELD FULL TEAMS. 2020-2021 SEASON INCLUDED PLAYERS IN CO-ED U8, U10, AND U12, BOYS' U14 AND U23 ALL COMPETING IN OUR LOCAL SOUTHERN CALIFORNIA LEAGUE. MANY ALL-STAR TEAMS AND TOURING GROUPS WERE PUT ON HOLD FOR THIS SEASON BUT WE STILL TRAINED OUR PLAYERS AND THEY ADVANCES THEIR SKILLS. A HANDFUL OF OUR HIGH SCHOOL BOYS AND GIRLS GO ON TO PLAY RUGBY IN COLLEGE AND MANY CHOOSE COLLEGES THAT HAVE RUGBY PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORSHIP AND PROMOTION OF AMATEUR ADULT RUGBY. IN 2020-2021, THE CLUB FIELDED THREE ADULT TEAMS: MEN - DIVISION TWO (ONE TEAM), MEN - SOCIAL TEAM AND WOMEN - DIVISION ONE (ONE TEAM). ALL THREE TEAMS PLAYED IN THE SUMMER 2021 7S SERIES ONLY, DUE TO THE COVID-19 PANDEMIC. BOTH THE MEN'S D2 AND WOMEN'S D1 PLAYED IN THE NATIONAL 7S TOURNAMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERYONE PLAYS REGARDLESS OF THEIR SOCIOECONOMIC SITUATION. WE OFFERED FULL AND PARTIAL SCHOLARSHIPS FOR DUES AS WELL AS OBTAIN DONATED GEAR FOR FINANCIALLY IMPACTED PLAYERS. IN THE 2020-2021 SEASON WE DRASTICALLY REDUCED OUR DUES TO LESSEN THE FINANCIAL IMPACT ON FAMILIES DUE TO THE COVID-19 PANDEMIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORSHIP AND PROMOTION OF AMATEUR RUGBY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc2">
      <CompensationExplanationGrp>
        <PersonNm>DANIEL CARPIO</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>BRIAN OROURKE</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>BETH OROURKE</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>STEVEN JOHNSON</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>MILES COTTON</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>SEBASTIEN KAMYAB</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>ANNA KOBARA</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>TOM BURLEY</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
