﻿<?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>2024-09-03T07:49:34-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382656556</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GORDON ADVISORS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1301 W LONG LAKE ROAD STE 200</AddressLine1Txt>
        <CityNm>TROY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48098</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061734485</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROYAL OAK RESTAURANT ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O JENNA DERRIG</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROYA</BusinessNameControlTxt>
      <PhoneNum>2485427625</PhoneNum>
      <USAddress>
        <AddressLine1Txt>312 S MAIN STREET</AddressLine1Txt>
        <CityNm>ROYAL OAK</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48067</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENNA DERRIG</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2485451940</PhoneNum>
      <SignatureDt>2024-08-08</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK WOLAK CPA</PreparerPersonNm>
      <PTIN>P00366537</PTIN>
      <PhoneNum>2489520200</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.RORAINFO.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>109819</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">109819</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>109932</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-113</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>-113</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>7000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1889</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1918</OtherExpensesTotalAmt>
      <TotalExpensesAmt>10807</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10920</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>21482</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>10562</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20937</BOYAmt>
        <EOYAmt>10017</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>545</BOYAmt>
        <EOYAmt>545</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>21482</BOYAmt>
        <EOYAmt>10562</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>21482</BOYAmt>
        <EOYAmt>10562</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ADVOCATE MOTIVATE AND INFORM ITS MEMBERS ON MANY ISSUES IN AN EFFORT TO PROMOTE AND STRENGTHEN THE RESTRAURANT AND HOSPITALITY INDUSTRY IN ROYAL OAK AND TO BENEFIT AND STRENGTHEN THE ROYAL OAK COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION OF THE ROYAL OAK RESTAURANT AND HOSPITALITYINDUSTRY THROUGH CONTRIBUTIONS TO LOCAL AND NON-PROFITCHARITABLE ORGANIZATIONS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE O'NEIL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>11.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNA DERRIG</PersonNm>
        <TitleTxt>V-P AND TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>18.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN CORRADI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL SOPHIEA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LIZ MORTON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>9.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENA MAJOR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN PREPPO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BECKY MASS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JENNA DERRIG</PersonNm>
        <USAddress>
          <AddressLine1Txt>312 S MAIN STREET</AddressLine1Txt>
          <CityNm>ROYAL OAK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48067</ZIPCd>
        </USAddress>
        <PhoneNum>2485451940</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>WINE STROLL</Event1Nm>
        <GrossReceiptsEvent1Amt>79517</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>79517</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>60800</RentFacilityCostsEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15706</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BEER STROLL</Event2Nm>
        <GrossReceiptsEvent2Amt>30302</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>30302</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>20800</RentFacilityCostsEvent2Amt>
        <OtherDirectExpensesEvent2Amt>12626</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>109819</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>109819</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>81600</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>28332</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>109932</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-113</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GENERAL. GRANTEE NAME: BOYS AND GIRLS CLUB. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 10/26/23. AMOUNT GIVEN: 2,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: GENERAL. GRANTEE NAME: BOYS AND GIRLS CLUB. PROPERTY DESCRIPTION: CASH. DATE OF GIFT: 10/26/23. AMOUNT GIVEN: 5,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 7,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADMINISTRATIVE COST. AMOUNT: 660. DESCRIPTION: ADVERTISING. AMOUNT: 1,258. TOTAL TO FORM 990-EZ, LINE 16: 1,918.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ORGANIZATIONAL COST. BEG. OF YEAR AMOUNT: 520. END OF YEAR AMOUNT: 520. DESCRIPTION: OTHER ASSET. BEG. OF YEAR AMOUNT: 25. END OF YEAR AMOUNT: 25.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>