﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-16T11:02:01-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853908291</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>K&amp;A Tax&amp;Accounting LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18113 Maugans Ave Ste 102</AddressLine1Txt>
        <CityNm>Hagerstown</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21740</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>824011486</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Maryland Area Roller Sports Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MARY</BusinessNameControlTxt>
      <PhoneNum>7209845778</PhoneNum>
      <USAddress>
        <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
        <CityNm>Hagerstown</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21740</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Diendre Largent</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <PhoneNum>7209845778</PhoneNum>
      <SignatureDt>2024-09-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Alina R Mihai</PreparerPersonNm>
      <PTIN>P02038507</PTIN>
      <PhoneNum>2405918968</PhoneNum>
      <PreparationDt>2024-09-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990PF documentId="990PF" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>15066</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>10673</ContriRcvdRevAndExpnssAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <GrossSalesLessRetAndAllwncAmt>1475</GrossSalesLessRetAndAllwncAmt>
        <CostOfGoodsSoldAmt>511</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt referenceDocumentId="990PF:109">964</GrossProfitRevAndExpnssAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="990PF:110">14397</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>26034</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <OccupancyRevAndExpnssAmt>2025</OccupancyRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="990PF:115">15597</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>17622</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>670</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>670</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>18292</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>670</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>7742</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>7324</CashBOYAmt>
        <CashEOYAmt>15066</CashEOYAmt>
        <CashEOYFMVAmt>15066</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>7324</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>15066</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>15066</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>7324</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>15066</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>7324</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>15066</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>7324</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>15066</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>7324</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>7742</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>15066</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>15066</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <StatementsRegardingActyGrp>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MD</OrgReportOrRegisterStateCd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>https//www.marsjuniorrollerderby.com/</WebsiteAddressTxt>
        <IndividualWithBooksNm>Lee Spencer</IndividualWithBooksNm>
        <PhoneNum>7209845778</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
          <CityNm>Hagerstown</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21740</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Diendre Largent</PersonNm>
          <USAddress>
            <AddressLine1Txt>15735 Marbury Hts</AddressLine1Txt>
            <CityNm>Montclair</CityNm>
            <StateAbbreviationCd>VA</StateAbbreviationCd>
            <ZIPCd>22025</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>006.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Jessica Wishard</PersonNm>
          <USAddress>
            <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
            <CityNm>Hagerstown</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21740</ZIPCd>
          </USAddress>
          <TitleTxt>Vice-President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>006.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lauren Duscharme</PersonNm>
          <USAddress>
            <AddressLine1Txt>60 Baltusrol Dr</AddressLine1Txt>
            <CityNm>Charlestown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>25414</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>006.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Christopher Simpson</PersonNm>
          <USAddress>
            <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
            <CityNm>Hagerstown</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21740</ZIPCd>
          </USAddress>
          <TitleTxt>Treasurer</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>006.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>Lee Spencer</PersonNm>
          <USAddress>
            <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
            <CityNm>Hagerstown</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21740</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>006.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>N/A</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">670</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>670</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>180</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>1158</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>1338</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>670</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>670</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>2008</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>2008</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>180</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>1158</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>670</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>Christy Clark</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>5926 Ebenezer Rd</AddressLine1Txt>
            <CityNm>White Marsh</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21162</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>4438277763</RecipientPhoneNum>
          <RecipientEmailAddressTxt>cclark0310gmail.com</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>Paper Form Request, Entity Name, Tax Identification Number, Address, Charity Description, Value At Time of Donation</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>Tsunami &amp; Venus Sponsorship</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>17333 Virginia Ave</AddressLine1Txt>
            <CityNm>Hagerstown</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21740</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>Players</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>Cover Fees Equipment</GrantOrContributionPurposeTxt>
          <Amt>670</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>670</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <ProgramServiceRevenueDtl>
          <Desc>Contributions</Desc>
          <UnrelatedBusinessTaxblIncmAmt>10673</UnrelatedBusinessTaxblIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Skater Dues</Desc>
          <UnrelatedBusinessTaxblIncmAmt>6483</UnrelatedBusinessTaxblIncmAmt>
        </ProgramServiceRevenueDtl>
        <ProgramServiceRevenueDtl>
          <Desc>Fundraisers</Desc>
          <UnrelatedBusinessTaxblIncmAmt>7914</UnrelatedBusinessTaxblIncmAmt>
        </ProgramServiceRevenueDtl>
        <GrossProfitLossSlsOfInvntryGrp>
          <UnrelatedBusinessTaxblIncmAmt>964</UnrelatedBusinessTaxblIncmAmt>
        </GrossProfitLossSlsOfInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>26034</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>26034</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
    </IRS990ScheduleB>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherExpensesScheduleGrp>
        <Desc>League Fees Insurance</Desc>
        <RevenueAndExpensesPerBooksAmt>1050</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Merchant Account Fees</Desc>
        <RevenueAndExpensesPerBooksAmt>1734</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Advertising/Marketing</Desc>
        <RevenueAndExpensesPerBooksAmt>93</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Supplies</Desc>
        <RevenueAndExpensesPerBooksAmt>3464</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>Fundraisers Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>9256</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="990PF:110" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <OtherIncomeDetail>
        <Desc>Skater Dues</Desc>
        <RevenueAndExpensesPerBooksAmt>6483</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>Fundraisers</Desc>
        <RevenueAndExpensesPerBooksAmt>7914</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="990PF:113" softwareId="23017659" softwareVersionNum="23.1.0.0"></OtherProfessionalFeesSchedule>
    <SalesOfInventoryList documentId="990PF:109" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <InventorySaleGrp>
        <CategoryTxt>MARS Merchandise</CategoryTxt>
        <GrossSalesAmt>1475</GrossSalesAmt>
        <CostOfGoodsSoldAmt>511</CostOfGoodsSoldAmt>
        <NetAmt>964</NetAmt>
      </InventorySaleGrp>
    </SalesOfInventoryList>
  </ReturnData>
</Return>