<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-09-12T18:27:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860550947</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>R &amp; A CPAS A PROFESSIONAL CORPORATION</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4542 E CAMP LOWELL STE 100</AddressLine1Txt>
        <CityNm>TUCSON</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85712</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832872912</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COWTOWN SKATE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COWT</BusinessNameControlTxt>
      <PhoneNum>4809668996</PhoneNum>
      <USAddress>
        <AddressLine1Txt>215 W UNIVERSITY DRIVE</AddressLine1Txt>
        <CityNm>TEMPE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85281</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRENT MARTIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4809668996</PhoneNum>
      <SignatureDt>2023-09-08</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TRENT</PersonFirstNm>
        <PersonLastNm>MARTIN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID F SAMER</PreparerPersonNm>
      <PTIN>P00182147</PTIN>
      <PhoneNum>5208814900</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>HTTPS://COWTOWNSKATE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>190775</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>183487</ContributionsGiftsGrantsEtcAmt>
      <SaleOfAssetsGrossAmt>7199</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>2246</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>4953</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="25571">89</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1546</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-1457</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>186983</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>30000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7744</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3593</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4859</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>108955</OtherExpensesTotalAmt>
      <TotalExpensesAmt>155151</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31832</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>163516</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>195348</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>163230</BOYAmt>
        <EOYAmt>192571</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>286</BOYAmt>
        <EOYAmt>2777</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>163516</BOYAmt>
        <EOYAmt>195348</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>163516</BOYAmt>
        <EOYAmt>195348</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OUR ORGANIZATION IS DEDICATED TO THE SUPPORT, ENHANCEMENT, AND PRESERVATION OF SKATEBOARDING AND COMMUNITY. WITH THE COMMUNITY, WE PROVIDE SKATEBOARDS, SAFE PLACES TO SKATE, AND EVENTS TO KEEP SKATEBOARDERS ENGAGED IN SOMETHING POSITIVE, PHYSICALLY, MENTALLY AND SOCIALLY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR GEAR GIVEAWAY PROGRAMS PROVIDE PROFESSIONAL EQUIPMENT TO CHILDREN IN UNDERSERVED COMMUNITIES, OFFERING THE OPPORTUNITY TO LEARN TO SKATE. OUR PRIMARY GIVEAWAY PROGRAMS ARE SKATEBOARD ANGEL, BOARDS FOR THE BARRIO, AND RIDES FOR THE RES. EACH PROJECT WITHIN THESE PROGRAMS IS CUSTOM-DESIGNED BASED ON COMMUNITY NEEDS. IN ADDITION TO SKATEBOARDS, WE HAVE ALSO GIVEN AWAY SHOES, CLOTHES, HELMETS, RAMPS AND OTHER PROPS!IN 2022, WE EXPANDED OUR SKATEBOARD ANGEL PROGRAM NATIONWIDE, ADDING 32 COMMUNITY-DRIVEN SKATESHOPS IN OVER 30 CITIES ACROSS THE COUNTRY, AS WELL AS THEIR LOCAL BENEFICIARIES. COLLECTIVELY WE WERE ABLE TO GIVE 1,138 BRAND-NEW COMPLETE SKATEBOARDS TO KIDS IN OVER 45 COMMUNITIES! BOARDS FOR THE BARRIO PROVIDED SKATEBOARDS TO OVER 200 KIDS IN CENTRAL PHOENIX WHO NEEDED AN UPGRADE OR THEIR FIRST BOARD.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AS PART OF OUR MISSION TO SPREAD THE JOY OF SKATEBOARDING TO EVERYONE, IN JULY 2022 WE HOSTED A FIRST FRIDAY SKATE ART SHOW AND OPEN-DOOR SKATE SESSION AT 'THE WAREHOUSE' IN DOWNTOWN PHOENIX. IN SEPTEMBER 2022 WE OPENED THE DOORS OF OUR NONPROFIT PARK TO THE PUBLIC WITH THE REQUEST THAT PEOPLE BRING FOOD TO DONATE. WE COLLECTED AN ESTIMATED 500 MEALS WORTH OF FOOD TO DONATE TO UMOM NEW DAY CENTERS.TO ENSURE THAT KIDS HAVE AN ACCESSIBLE PLACE TO SKATE, OUR S.K.A.T.E. SPOTS PLAN DISTRIBUTES RESOURCES TO LOW-INCOME NEIGHBORHOODS THAT NEED THEM THE MOST. S.K.A.T.E. SPOTS ALSO PROVIDE A MEETING PLACE FOR KIDS TO FORM FRIENDSHIPS AND MENTOR ONE ANOTHER.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRENT MARTIN</PersonNm>
        <TitleTxt>PRESIDENT/EXECUTIVE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ED COX JR</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA MARTIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANE REDDY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES DARR</PersonNm>
        <TitleTxt>DIRECTOR OF STRATEGY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>30000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER CARAWAY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>215 W UNIVERSITY DRIVE</AddressLine1Txt>
          <CityNm>TEMPE</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85281</ZIPCd>
        </USAddress>
        <PhoneNum>4809668996</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>6000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63608</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132829</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134031</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>183487</CurrentTaxYearAmt>
        <TotalAmt>519955</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>6000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>63608</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132829</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134031</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>183487</CurrentTaxYearAmt>
        <TotalAmt>519955</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>519955</PublicSupportTotal170Amt>
      <TotalSupportAmt>519955</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>BOARDZ AND ARROWZ SKATEBOARD ART SH</Event1Nm>
        <GrossReceiptsEvent1Amt>10524</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>10435</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>89</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1330</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>10524</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>10435</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>89</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1330</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>1330</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-1241</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SKATEBOARD CONTRIBUTIONS TO AT RISK YOUTH. AMOUNT: 70,614. DESCRIPTION: INSURANCE. AMOUNT: 1,282. DESCRIPTION: EVENT EXPENSE. AMOUNT: 37,059. TOTAL TO FORM 990-EZ, LINE 16: 108,955.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ITEMS FOR DONATION. BEG. OF YEAR AMOUNT: 286. END OF YEAR AMOUNT: 2,777.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
