﻿<?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>2024-12-06T10:45:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-02-29</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>813834437</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PARES EPSTEIN &amp; BUONOCORE INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>425 BROADHOLLOW RD STE 329</AddressLine1Txt>
        <CityNm>MELVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11747</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-03-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>473466335</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SERVE AND RETURN INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SERV</BusinessNameControlTxt>
      <PhoneNum>5166068307</PhoneNum>
      <USAddress>
        <AddressLine1Txt>31 KENNETH STREET</AddressLine1Txt>
        <CityNm>PLAINVIEW</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11803</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVEN J KAPLAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>5166068307</PhoneNum>
      <SignatureDt>2024-11-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARDINA A BUONOCORE CPA</PreparerPersonNm>
      <PTIN>P01203474</PTIN>
      <PhoneNum>5165204200</PhoneNum>
      <PreparationDt>2024-12-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>80227</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>80227</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>80227</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>54134</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>485</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>2500</OtherExpensesTotalAmt>
      <TotalExpensesAmt>57119</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23108</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>145523</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>168631</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>142128</BOYAmt>
        <EOYAmt>165721</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3395</BOYAmt>
        <EOYAmt>2910</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>145523</BOYAmt>
        <EOYAmt>168631</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>145523</BOYAmt>
        <EOYAmt>168631</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SERVE &amp; RETURN, INC. IS A NOT-FOR-PROFIT WHOSE MISSION IS TO PROVIDE TENNIS RECREATION, EDUCATION AND TRAINING TO UNDERSERVED POPULATIONS LIVING IN NEW YORK CITY AND ON LONG ISLAND. OUR GOAL IS TO DEVELOP AND IMPLEMENT FREE TENNIS PROGRAMS TO DISABLED INDIVIDUALS AND FAMILIES. OUR FOCUS IS TO BRING TENNIS TO THOSE WHO WOULD NOT NORMALLY HAVE ACCESS TO THE SPORT, AND TO TEACH EACH PERSON SKILLS FOR TENNIS, BUT ALSO FOR LIFE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RECREATION AND INSTRUCTION FOR WOUNDED WARRIOR, SPECIAL OLYMPICS AND OTHER UNDERSERVED POPULATIONS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>53414</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53414</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVEN J KAPLAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT POHLY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON O'GARA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDRA BIRCH KRUSOS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH KAMBOURIAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>RA BUONOCORE CPA PC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>425 BROADHOLLOW ROAD</AddressLine1Txt>
          <AddressLine2Txt>SUITE 329</AddressLine2Txt>
          <CityNm>MELVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11747</ZIPCd>
        </USAddress>
        <PhoneNum>5165204200</PhoneNum>
      </BooksInCareOfDetail>
      <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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>53722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1140</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80227</CurrentTaxYearAmt>
        <TotalAmt>251538</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>53722</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1140</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>84000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>80227</CurrentTaxYearAmt>
        <TotalAmt>251538</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>251538</PublicSupportTotal170Amt>
      <TotalSupportAmt>251538</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 2,500 TOTAL 2,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION COSTS 7,276 7,276 LESS ACCUMULATED AMORTIZATION 3,881 4,366 TOTAL 3,395 2,910</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL LIABILITIES 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVE &amp; RETURN, INC. IS A NOT-FOR-PROFIT WHOSE MISSION IS TO PROVIDE TENNIS RECREATION, EDUCATION AND TRAINING TO UNDERSERVED POPULATIONS LIVING IN NEW YORK CITY AND ON LONG ISLAND. OUR GOAL IS TO DEVELOP AND IMPLEMENT FREE TENNIS PROGRAMS TO DISABLED INDIVIDUALS AND FAMILIES. OUR FOCUS IS TO BRING TENNIS TO THOSE WHO WOULD NOT NORMALLY HAVE ACCESS TO THE SPORT, AND TO TEACH EACH PERSON SKILLS FOR TENNIS, BUT ALSO FOR LIFE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>