﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T10:10:02-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>840676265</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SSA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3355 AMERICAN DR</AddressLine1Txt>
        <CityNm>COLORADO SPRINGS</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80917</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731178990</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOONER ROWING ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O DIONE STURD</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOON</BusinessNameControlTxt>
      <PhoneNum>9186886009</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1511 E 21ST STREET</AddressLine1Txt>
        <CityNm>TULSA</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74114</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIONE STURD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9186886009</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARY W SELTZER CPA</PreparerPersonNm>
      <PTIN>P00054329</PTIN>
      <PhoneNum>7195740100</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc8">
      <AddressChangeInd>X</AddressChangeInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>104606</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>12000</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>80</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>80</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>80</InterestOnSavingsAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc7">10560</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>10560</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>22640</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>80</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>10640</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc3">500</AccountingFeesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc4">21748</DeprecAndDpltnRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>1618</OccupancyRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">14811</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>100</OtherExpensesNetInvstIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>38677</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>100</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>38677</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>100</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-16037</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10640</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>20895</CashBOYAmt>
        <CashEOYAmt>15391</CashEOYAmt>
        <CashEOYFMVAmt>15391</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>76387</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>89215</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>89215</SavAndTempCashInvstEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>826774</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>260231</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>589904</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc5">566543</LandEOYAmt>
        <TotalAssetsBOYAmt>687186</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>671149</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>104606</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>687186</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>671149</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>687186</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>671149</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>687186</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>671149</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>687186</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-16037</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>671149</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>671149</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OK</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>HTTPS://TULSAROWING.ORG/</WebsiteAddressTxt>
        <IndividualWithBooksNm>DIONE STURD</IndividualWithBooksNm>
        <PhoneNum>9186886009</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1511 E 21ST STREET</AddressLine1Txt>
          <CityNm>TULSA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74120</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>
        <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>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DIONE STURD</PersonNm>
          <USAddress>
            <AddressLine1Txt>1511 E 21ST STREET</AddressLine1Txt>
            <CityNm>TULSA</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74120</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DEBBIE DORSEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>2207 E 39TH STREET</AddressLine1Txt>
            <CityNm>TULSA</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74105</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SAM STONE</PersonNm>
          <USAddress>
            <AddressLine1Txt>320 S BOSTON 19TH FLOOR</AddressLine1Txt>
            <CityNm>TULSA</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74103</ZIPCd>
          </USAddress>
          <TitleTxt>CHAIRMAN</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>CONDUCT PUBLIC ROWING CLASSES AND PROVIDE TECHNICAL ASSISTANCE FOR MAINTENANCE OF EQUIPMENT FOR ROWING ENTHUSIASTS.</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>0</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>0</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>0</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>0</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>0</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>0</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>SAM STONE</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <MembershipDuesAndAssmntGrp>
          <RelatedOrExemptFunctionIncmAmt>10560</RelatedOrExemptFunctionIncmAmt>
        </MembershipDuesAndAssmntGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>80</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>10640</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>10640</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>2</LineNumberTxt>
          <RelationshipStatementTxt>DUES RELATE TO MEMBERSHIP AND ACCESS TO EQUIPMENT AND FACILITIES FOR TRAINING AND LEARNING PURPOSES REGARDING THE SPORT OF ROWING TO THE GREATER TULSA COMMUNITY.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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="RetDoc1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>SAM STONE</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>320 S BOSTON 19TH FLOOR</AddressLine1Txt>
          <CityNm>TULSA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74103</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>10000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc3">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>500</Amt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc4">
      <DepreciationPropertyGrp>
        <PropertyDesc>KASCHPER QUAD</PropertyDesc>
        <AcquiredDt>2009-05-01</AcquiredDt>
        <CostOrOtherBasisAmt>1500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>MASTERS LW RAVEN</PropertyDesc>
        <AcquiredDt>2012-09-19</AcquiredDt>
        <CostOrOtherBasisAmt>8200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8200</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>VESPOLIS</PropertyDesc>
        <AcquiredDt>2011-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>39125</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>39125</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>RAVEN 1X</PropertyDesc>
        <AcquiredDt>2009-02-10</AcquiredDt>
        <CostOrOtherBasisAmt>6500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6500</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KASCHPER RACING DOUBLE</PropertyDesc>
        <AcquiredDt>2015-07-01</AcquiredDt>
        <CostOrOtherBasisAmt>11400</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>11400</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HEAVYWEIGHT HUDSON</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>9095</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8689</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>406</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LIGHTWEIGHT HUDSON</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>9095</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>8689</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>406</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HUDSON HEAVYWEIGHT DOUBLE</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>12586</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12025</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>561</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HUDSON MIDWEIGHT DOUBLE</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>12586</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12025</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>561</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HUDSON MIDWEIGHT DOUBLE</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>12586</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12025</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>561</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HUDSON MIDWEIGHT QUAD</PropertyDesc>
        <AcquiredDt>2016-06-17</AcquiredDt>
        <CostOrOtherBasisAmt>21681</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>20714</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>967</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PEINERT P26 BLUE</PropertyDesc>
        <AcquiredDt>2016-10-08</AcquiredDt>
        <CostOrOtherBasisAmt>5015</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4684</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>331</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PEINERT P26 GRAY</PropertyDesc>
        <AcquiredDt>2016-10-08</AcquiredDt>
        <CostOrOtherBasisAmt>5015</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4684</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>331</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>PEINERT X25 RED</PropertyDesc>
        <AcquiredDt>2016-10-08</AcquiredDt>
        <CostOrOtherBasisAmt>5325</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4974</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>351</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>KASCHPER SINGLE</PropertyDesc>
        <AcquiredDt>2016-04-05</AcquiredDt>
        <CostOrOtherBasisAmt>5000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>4890</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>110</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW DOCK</PropertyDesc>
        <AcquiredDt>2014-12-16</AcquiredDt>
        <CostOrOtherBasisAmt>15425</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12396</PriorYearDepreciationAmt>
        <ComputationMethodTxt>150DB</ComputationMethodTxt>
        <LifeRt>15.0000</LifeRt>
        <CurrentYearExpenseAmt>433</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NEW CONCEPT 2 OARS</PropertyDesc>
        <AcquiredDt>2016-04-06</AcquiredDt>
        <CostOrOtherBasisAmt>16220</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>15863</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>7.0000</LifeRt>
        <CurrentYearExpenseAmt>357</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>STRAPS</PropertyDesc>
        <AcquiredDt>2016-05-20</AcquiredDt>
        <CostOrOtherBasisAmt>586</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>586</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>3.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ERGS</PropertyDesc>
        <AcquiredDt>2017-01-11</AcquiredDt>
        <CostOrOtherBasisAmt>6000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>6000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>ROLLING RACKS</PropertyDesc>
        <AcquiredDt>2019-06-25</AcquiredDt>
        <CostOrOtherBasisAmt>1684</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1393</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>194</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2020 ERG</PropertyDesc>
        <AcquiredDt>2020-02-25</AcquiredDt>
        <CostOrOtherBasisAmt>2550</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1938</PriorYearDepreciationAmt>
        <ComputationMethodTxt>200DB</ComputationMethodTxt>
        <LifeRt>5.0000</LifeRt>
        <CurrentYearExpenseAmt>282</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOATHOUSE</PropertyDesc>
        <AcquiredDt>2020-06-22</AcquiredDt>
        <CostOrOtherBasisAmt>603853</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>39354</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>39.0000</LifeRt>
        <CurrentYearExpenseAmt>15483</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BOATHOUSE MEZZANINE</PropertyDesc>
        <AcquiredDt>2021-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>15747</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>829</PriorYearDepreciationAmt>
        <ComputationMethodTxt>S/L</ComputationMethodTxt>
        <LifeRt>38.0000</LifeRt>
        <CurrentYearExpenseAmt>414</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <LandEtcSchedule2 documentId="RetDoc5">
      <LandEtcGrp>
        <CategoryOrItemTxt>BOATHOUSE AND DOCK</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>826774</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>260231</AccumulatedDepreciationAmt>
        <BookValueAmt>566543</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>8317</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>REPAIRS</Desc>
        <RevenueAndExpensesPerBooksAmt>6394</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEBSITE FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>100</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>100</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>MASTERS</Desc>
        <RevenueAndExpensesPerBooksAmt>10560</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>10560</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>