﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2011v1.5">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-04-10T13:44:43-05:00</Timestamp>
    <TaxPeriodEndDate>2012-09-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>521224986</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>PKS &amp; COMPANY PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 72</AddressLine1>
        <City>SALISBURY</City>
        <State>MD</State>
        <ZIPCode>218030072</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-10-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>521806103</EIN>
      <Name>
        <BusinessNameLine1>OCEAN CITY-BERLIN OPTIMIST YOUTH FOUNDATION INC</BusinessNameLine1>
      </Name>
      <NameControl>OCEA</NameControl>
      <Phone>4105465600</Phone>
      <USAddress>
        <AddressLine1>PO BOX 26</AddressLine1>
        <City>OCEAN CITY</City>
        <State>MD</State>
        <ZIPCode>21842</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOE HAMMEN</Name>
      <Title>TREASURER</Title>
      <Phone>4105465600</Phone>
      <DateSigned>2013-03-25</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>WE BOOTH</Name>
      <PTIN>P00006144</PTIN>
      <Phone>4105465600</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>NONE</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>141843</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>7420</ContributionsGiftsGrantsEtc>
      <GamingGrossIncome referenceDocumentId="RetDoc1041200001">121150</GamingGrossIncome>
      <FundraisingGrossIncome referenceDocumentId="RetDoc1041200001">13244</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>115361</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>19033</SpecialEventsNetIncomeLoss>
      <OtherRevenueTotal>29</OtherRevenueTotal>
      <TotalRevenue>26482</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>37000</GrantsAndSimilarAmountsPaid>
      <TotalExpenses>37000</TotalExpenses>
      <ExcessOrDeficitForYear>-10518</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>27436</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>-9728</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>7190</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>30436</BOY>
        <EOY>7190</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>30436</BOY>
        <EOY>7190</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>3000</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>27436</BOY>
        <EOY>7190</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO PROVIDE EDUCATIONAL OPPORTUNITY FOR THE YOUTH OF THE COMMUNITY.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE COLLEGE SCHOLARSHIP FUNDING FOR LOCAL HIGH SCHOOL STUDENTS WHO HAVE ACHIEVED SCHOLASTIC GOALS AND WHO DEMONSTRATE A FINANCIAL NEED.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STEVE ACTON</PersonName>
        <AddressUS>
          <AddressLine1>10142 GEORGETOWN RD</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD CAPRONI</PersonName>
        <AddressUS>
          <AddressLine1>1208 OCEAN PARKWAY</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>VP</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RALPH GREEN</PersonName>
        <AddressUS>
          <AddressLine1>907 WALBASH STREET</AddressLine1>
          <City>SALISBURY</City>
          <State>MD</State>
          <ZIPCode>21804</ZIPCode>
        </AddressUS>
        <Title>VP</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JOE HAMMEN</PersonName>
        <AddressUS>
          <AddressLine1>121 TEAL CIRCLE</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LES MCKEE</PersonName>
        <AddressUS>
          <AddressLine1>32124 JUDITH LANE</AddressLine1>
          <City>FRANKFORD</City>
          <State>DE</State>
          <ZIPCode>19945</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MEL JONES</PersonName>
        <AddressUS>
          <AddressLine1>414 OCEAN PARKWAY</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>SERGEANT AT ARMS</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHARLIE DORMAN</PersonName>
        <AddressUS>
          <AddressLine1>111 W FEDERAL STREET</AddressLine1>
          <City>SNOW HILL</City>
          <State>MD</State>
          <ZIPCode>21863</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD DALTON</PersonName>
        <AddressUS>
          <AddressLine1>9 EASTON AVENUE</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEN MITCHELL</PersonName>
        <AddressUS>
          <AddressLine1>55 BRAMBLEWOOD DR</AddressLine1>
          <City>BERLIN</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RON KUPEC</PersonName>
        <AddressUS>
          <AddressLine1>11445 BACK CREEK ROAD</AddressLine1>
          <City>BISHOPVILLE</City>
          <State>MD</State>
          <ZIPCode>21811</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>W EDWIN BOOTH</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>1801 SWEETBAY DRIVE</AddressLine1>
          <City>SALISBURY</City>
          <State>MD</State>
          <ZIPCode>21804</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4105465600</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>600</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>10150</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus1Year>2435</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7420</CurrentTaxYear>
        <Total>20605</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>146100</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>133460</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>144675</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>147884</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>134394</CurrentTaxYear>
        <Total>706513</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>146700</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>143610</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>144675</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>150319</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>141814</CurrentTaxYear>
        <Total>727118</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>727118</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>160</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>95</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>46</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>29</CurrentTaxYear>
        <Total>386</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>160</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>95</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>46</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>56</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>29</CurrentTaxYear>
        <Total>386</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>146860</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>143705</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>144721</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>150375</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>141843</CurrentTaxYear>
        <Total>727504</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99950</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.99930</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00050</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.00070</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <MailSolicitations>X</MailSolicitations>
      <EventsInformation>
        <NameOfEvent1>GOLF OUTTING</NameOfEvent1>
        <GrossReceiptsEvent1>13244</GrossReceiptsEvent1>
        <GrossRevenueEvent1>13244</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>4822</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>13244</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>13244</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>4822</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>4822</DirectExpenseSummaryEvents>
        <NetIncomeSummary>8422</NetIncomeSummary>
      </EventsInformation>
      <GamingInformation>
        <GrossRevenueOtherGaming>121150</GrossRevenueOtherGaming>
        <CashPrizesOtherGaming>100000</CashPrizesOtherGaming>
        <OtherDirectExpensesOtherGaming>10539</OtherDirectExpensesOtherGaming>
        <VolunteerLaborOtherGaming>0</VolunteerLaborOtherGaming>
        <GrossRevenueTotalGaming>121150</GrossRevenueTotalGaming>
        <CashPrizesTotalGaming>100000</CashPrizesTotalGaming>
        <OtherDirectExpensesTotalGaming>10539</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>110539</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>10611</NetGamingIncomeSummary>
      </GamingInformation>
      <StatesWhereGamingConducted>MD</StatesWhereGamingConducted>
      <Licensed>1</Licensed>
      <LicenseSuspendedEtc>0</LicenseSuspendedEtc>
      <GamingWithNonmembers>1</GamingWithNonmembers>
      <MemberOfOtherEntity>0</MemberOfOtherEntity>
      <PercentageOfGamingOthrFacility>1.00000</PercentageOfGamingOthrFacility>
      <NameOfGamingRecKeeperPerson>WINN BOOTH</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>1801 SWEETBAY DRIVE</AddressLine1>
        <City>SALISBURY</City>
        <State>MD</State>
        <ZIPCode>21804</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>0</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>0</CharitableDistribRequired>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: INTEREST. AMOUNT: 29.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: EDUCATIONAL SCHOLARSHIPS. GRANTEE NAME: WORCESTER COUNTY BOARD OF EDUCATION. AMOUNT GIVEN: 18,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GRANTS AND SIMILAR AMOUNTS PAID</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 10</ReturnReference>
        <Explanation>ACTIVITY CLASSIFICATION: DONOR ADVISED FUND. GRANTEE NAME: COMMUNITY FOUNDATION OF THE EASTERN SHORE. AMOUNT GIVEN: 19,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 37,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 20</ReturnReference>
        <Explanation>DESCRIPTION: INCORRECT CLASSIFICATION OF DONOR ADVISED FUND CONTRIBUTION. AMOUNT: -9,728.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: OPTIMIST CLUB LOAN. BEG. OF YEAR AMOUNT: 3,000. END OF YEAR AMOUNT: 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>