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    <Timestamp>2012-04-07T11:44:52-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>WILKINSON GARRARD AND CLEMENTS CPAS</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8833 PERIMETER PARK BLVD STE 1104</AddressLine1>
        <City>JACKSONVILLE</City>
        <State>FL</State>
        <ZIPCode>322161114</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201146201</EIN>
      <Name>
        <BusinessNameLine1>San Marco Merchants Association Inc</BusinessNameLine1>
      </Name>
      <NameControl>SANM</NameControl>
      <Phone>9043967597</Phone>
      <USAddress>
        <AddressLine1>2016 San Marco Blvd</AddressLine1>
        <City>Jacksonville</City>
        <State>FL</State>
        <ZIPCode>32207</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Desiree Bailey</Name>
      <Title>President</Title>
      <DateSigned>2012-04-07</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Mark A Wilkinson</Name>
      <Phone>9044704010</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <AddressChange>X</AddressChange>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>33493</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>1450</ContributionsGiftsGrantsEtc>
      <MembershipDues>19350</MembershipDues>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome>12693</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>12072</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>621</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>21421</TotalRevenue>
      <FeesAndOthPymtToIndContractors>1461</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>10337</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>9755</OtherExpensesTotal>
      <TotalExpenses>21553</TotalExpenses>
      <ExcessOrDeficitForYear>-132</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>5846</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>5714</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
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      <PrimaryExemptPurpose>Business League</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>Supported and promoted businesses located in the greater San Marco area of Jacksonville, FL</DescriptionProgramServiceAccom>
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        <PersonName>Sandra Myers</PersonName>
        <AddressUS>
          <AddressLine1>1971 San Marco Blvd</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32207</ZIPCode>
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        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
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          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32207</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>Desiree Bailey</PersonName>
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          <AddressLine1>1971 San Marco Blvd</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32207</ZIPCode>
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        <Title>President</Title>
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        <Compensation>0</Compensation>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
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      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
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      <TheBooksAreInCareOf>
        <NamePerson>Desiree Bailey</NamePerson>
        <AddressUS>
          <AddressLine1>1971 San Marco Blvd</AddressLine1>
          <City>Jacksonville</City>
          <State>FL</State>
          <ZIPCode>32216</ZIPCode>
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        <TelephoneNumber>9043967597</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>Bank Service Charges $7</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>Miscellaneous $122</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1012</Identifier>
        <ReturnReference>Other Expenses.1012</ReturnReference>
        <Explanation>Insurance $2056</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $123</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1001</Identifier>
        <ReturnReference>Other Expenses.1001</ReturnReference>
        <Explanation>Advertising and Promotion $7447</Explanation>
      </GeneralExplanation>
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