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    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Russell Ingledew CPA Inc</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>1128 Wall Street</AddressLine1Txt>
        <CityNm>La Jolla</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92037</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453281923</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LA JOLLA PARKS AND BEACHES INCORPORATED</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAJO</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 185</AddressLine1Txt>
        <CityNm>LA JOLLA</CityNm>
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        <ZIPCd>92038</ZIPCd>
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      <PersonNm>JOHN SHANNON</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2019-05-15</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Russell E Ingledew</PreparerPersonNm>
      <PTIN>P00082081</PTIN>
      <PhoneNum>8584542190</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2018</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>lajollaparksandbeaches.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>7548</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>530</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>120</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>22375</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23025</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesBOYAmt>227755</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>212278</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>212278</EOYAmt>
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        <BOYAmt>227755</BOYAmt>
        <EOYAmt>212278</EOYAmt>
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      <PrimaryExemptPurposeTxt>The purpose of the LJPB shall be to preserve, protect and enhance La Jolla parks and beaches. The LJPB may also make recommendations to the Park and Recreation Department, and to the Park and Recreation Board and other park advisory committee, on matters in the LJPBs jurisdiction, as identified in the Special Use Permit. The LJPB and each member/director of the LJPB shall at all times act in the best interests of the City. The LJPB may raise funds in accordance with the provision of its Park and Recreation Director-approved bylaws and must work with the Park and Recreation Department when providing programs, special events, and enhanced services.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WINDNSEA BEACH MAINTENANCE &amp; REPAIR OF PUBLIC FACILITY</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHIDRENS POOL WALKWAY FUND</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WHALE VIEW POINT ENHANCEMENT FUND</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FAY AVE BIKE PATH FUND</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>1167</GrantsAndAllocationsAmt>
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      <TotalProgramServiceExpensesAmt>19687</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANN PARODE DYNES</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT EVANS</PersonNm>
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        <PersonNm>JOHN SHANNON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL ALLEN</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <CurrentTaxYearMinus2YearsAmt>34500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5050</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearAmt>108</CurrentTaxYearAmt>
        <TotalAmt>650</TotalAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $800</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1888</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>WIND N'SEA PROJECT $15779</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>WHALE VIEW POINT PROJECT $1802</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>FAY AVE BIKE PATH PROJECT $1167</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>CHILDREN'S POOL PROJECT $939</ExplanationTxt>
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