<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-07T18:40:11-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853686142</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MICHAEL W LOOMIS CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>85 TRINITY PL</AddressLine1Txt>
        <CityNm>SELKIRK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12158</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>815338343</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROUNDABOUT RUNNERS CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROUN</BusinessNameControlTxt>
      <PhoneNum>5184503051</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7 BELLFLOWER ROAD</AddressLine1Txt>
        <CityNm>MALTA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>12020</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL LOOMIS</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>5184503051</PhoneNum>
      <SignatureDt>2024-02-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PAUL</PersonFirstNm>
        <PersonLastNm>LOOMIS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael W Loomis</PreparerPersonNm>
      <PTIN>P01238360</PTIN>
      <PhoneNum>5187670536</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v4.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://roundaboutrunnersclub.com/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>75280</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50710</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>24570</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>75280</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22133</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>47723</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69856</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5424</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>36299</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>41723</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>34799</BOYAmt>
        <EOYAmt>40829</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1500</BOYAmt>
        <EOYAmt>894</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>36299</BOYAmt>
        <EOYAmt>41723</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>36299</BOYAmt>
        <EOYAmt>41723</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The club is organized to provide a structured organization for the purpose of promoting running as a sport and healthy lifestyle within our community. In furtherance of our purpose, the club hosts group runs, fun runs, training runs and programs on the road and/or track. We host education lectures about topics of interest for the runners, provide awards for club members, host social events for members and all such other things as may be conducive to the encouragement of running. The Club also engages in community activities to publicize by appropriate means, the benefits of running as a means of physical fitness to improve the health status of the people in our community.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2023, the club has been able to apply for grants and donations from foundations that only support 501c3 organizations. RRC received grants from the Town of Malta/Global Foundries, and Stewarts Shops. This money has enabled the club to create, maintain, and upgrade running trails and purchase running club jerseys. Expenses include money spent from prior year grant income.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>One of the largest RRC events is the Malta 5k &amp; 10k, a race to raise proceeds for veterans organizations and first responders. RRC received sponsorships from several businesses.Expenses included race logistics and donations/awards to local veteran organizations , local fire departments, and local ambulance services.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>22133</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>42873</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The RRC manages a group of youth members to participate in fun runs, races, track events, and training. Membership fees have been raised to organize this group.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8922</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2019, the club started an event, in partnership with the Town of Malta called the Malta Mile. The event starts in front of the Military Appreciation Day Parade. The goal of the event is to have people stay for the parade and raise money to help with the maintenance of the local bike paths. After several years of not happening due to COVID, the race resumed in 2023.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5549</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2020, the club began an adult runners club. Membership fees have been raised to organize this group.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>604</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Malta 5k Trail Race course begins at the Luther Forest Tech Campus soccer fields and quickly enters some of the best maintained trails in the area at 100 Acre Woods. Most of the course is covered in stone dust and 6' wide. Other sections are on soft ground that feels like you are immersed in nature. This course is for everyone that loves to run or hike on trails with beautiful scenery the whole way! Volunteers from Roundabout Runners Club maintain these trails. 100% of proceeds from the event go to activities that support the club efforts to keep these trails in great shape!</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3453</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>61401</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL LOOMIS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON LOOMIS</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL LOOMIS</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Paul Loomis</PersonNm>
        <USAddress>
          <AddressLine1Txt>7 BELLFLOWER ROAD</AddressLine1Txt>
          <CityNm>MALTA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>12020</ZIPCd>
        </USAddress>
        <PhoneNum>5184503051</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="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v4.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>38705</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40848</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54080</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51988</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50460</CurrentTaxYearAmt>
        <TotalAmt>236081</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>21328</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3629</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23133</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20928</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24820</CurrentTaxYearAmt>
        <TotalAmt>93838</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>60033</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44477</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77213</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72916</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75280</CurrentTaxYearAmt>
        <TotalAmt>329919</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>329919</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>60033</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44477</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77213</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72916</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75280</CurrentTaxYearAmt>
        <TotalAmt>329919</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v4.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.5</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: ALLIANCE 180 | Cash Amount Given: $5750</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $3385</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel $4619</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $606</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>APPAREL $11798</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>RACE LOGISTICS $8376</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $6336</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT EXPENSES $4188</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>STORAGE $2701</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEALS $1495</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>RACE AWARDS $1346</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORSHIPS $1250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIPS $1225</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE EXPENSES $231</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
        <ExplanationTxt>POSTAGE $155</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
        <ExplanationTxt>RACE FEE EXPENSES $12</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $1500 Machinery and Equipment - Ending $894</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
