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    <ReturnTs>2026-05-20T16:30:02Z</ReturnTs>
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    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
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      <EIN>640764341</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HEALTH OCCUPATIONS STUDENTS OF AMERICA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HEAL</BusinessNameControlTxt>
      <PhoneNum>0000000000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 771</AddressLine1Txt>
        <CityNm>JACKSON</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>39205</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>JaBria Fogg</PersonNm>
      <PersonTitleTxt>State Advisor</PersonTitleTxt>
      <PhoneNum>0000000000</PhoneNum>
      <SignatureDt>2026-05-20</SignatureDt>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Vocational Student Organization</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>161769</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>134319</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>21181</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>6269</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6269</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
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      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <OccupancyRentUtltsAndMaintAmt>0</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>149059</OtherExpensesTotalAmt>
      <TotalExpensesAmt>149059</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12710</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>22667</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
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        <BOYAmt>22667</BOYAmt>
        <EOYAmt>35377</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
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        <BOYAmt>22667</BOYAmt>
        <EOYAmt>35377</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>MS Department of Education MDE Career and Technical Student Organizations CTSOs</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>State conference State competition with approximately 1700 members</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>86729</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>National conference with approximately 900 attendees officers training and other conference related expenses</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9146</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Fall conference competition with approximately 900 members</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>33710</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OfficersAdvisors Travel expenses 15041 Bank Service Charges 594 Scholarships 2000</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>17635</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>147220</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JaBria Fogg</PersonNm>
        <TitleTxt>HOSA State Advisor</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>GCEIC</PersonNm>
        <USAddress>
          <AddressLine1Txt>11975 Seaway Rd Suite A220</AddressLine1Txt>
          <CityNm>Gulfport</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39503</ZIPCd>
        </USAddress>
        <PhoneNum>6015285342</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="990xScheduleA">
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      <TotalCalendarYear170Grp></TotalCalendarYear170Grp>
      <GrossInvestmentIncome170Grp></GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp></UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp></OtherIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
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        <CurrentTaxYearMinus3YearsAmt>15704</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25620</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21181</CurrentTaxYearAmt>
        <TotalAmt>93410</TotalAmt>
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      <GrossReceiptsAdmissionsGrp></GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp></GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp></TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp></GovtFurnSrvcFcltsVl509Grp>
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        <CurrentTaxYearMinus4YearsAmt>11155</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15704</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25620</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21181</CurrentTaxYearAmt>
        <TotalAmt>93410</TotalAmt>
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      <SubstantialContributorsAmtGrp></SubstantialContributorsAmtGrp>
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      <PublicSupportTotal509Amt>93410</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>126</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>574</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>881</TotalAmt>
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        <CurrentTaxYearMinus4YearsAmt>126</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>78</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>574</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>881</TotalAmt>
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      <NetIncomeFromOtherUBIGrp></NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>12020</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51032</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>116630</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus3YearsAmt>66814</CurrentTaxYearMinus3YearsAmt>
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      <InvestmentIncomePYPct>0.0027</InvestmentIncomePYPct>
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        <NetSTCapitalGainAdjNetIncmGrp>
          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>0</CurrentYearAmt>
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        <TotalAdjustedNetIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>0</CurrentYearAmt>
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        <AverageMonthlyFMVOfSecGrp>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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        <DiscountClaimedAmt>0</DiscountClaimedAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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        <CashDeemedCharitableGrp>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <CurrentYearAmt>0</CurrentYearAmt>
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          <PriorYearAmt>0</PriorYearAmt>
          <CurrentYearAmt>0</CurrentYearAmt>
        </TotalMinimumAssetGrp>
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        <FormAndLineReferenceDesc>Part III-B, line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>2024 Registration Fees DistrictRegional conference 26970 Fall Conference 24800 National Conference 30560 State conference 45085 and Fund Rasing Sales 6269 Total 134319 2023 Registration Fees DistrictRegional conference 35655 Fall Conference 21265 National Conference 18960 State conference 37775 and Fund Rasing Sales 2975 Total 116630 2022 Registration Fees DistrictRegional 6970 Fall conference 4570 National conference 24349 State 26390 Fundrsingsales 1465 Scholarship 500 Total 64244 2021 Registration Fees DistrictRegional 16750 National 13640 State 19940 Fundrsingsales 702 Total 51032 2020 Registration Fees National Conference 3095 State 8540 Fundrsingsales 385 Total 12020</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O:</FormAndLineReferenceDesc>
        <ExplanationTxt>Conference Expenses 113,947, Advisor/Officers Travel 15,041, Bank Service Charge 594, Scholarship 2,000, Total 131,582</ExplanationTxt>
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    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RCE001">
      <ExplanationTxt>Leadership turnover and lack of awareness about filing requirements</ExplanationTxt>
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