﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-03T09:48:04-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550533953</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COXHOLLIDAYOUNG PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>101 N SPRING ST STE 200</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>254014311</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831035698</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE MARTINSBURG ROCK SCHOOL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MART</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>410 W RACE ST</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AMANDA STILWELL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-11-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHARLI HEILMANN CPA</PreparerPersonNm>
      <PTIN>P01025746</PTIN>
      <PhoneNum>3042630891</PhoneNum>
      <PreparationDt>2024-12-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>46954</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>36321</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>9452</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1181</InvestmentIncomeAmt>
      <TotalRevenueAmt>46954</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>34034</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>63305</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8495</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>16481</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>13513</OtherExpensesTotalAmt>
      <TotalExpensesAmt>135828</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-88874</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>90149</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1358</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>2633</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>73084</BOYAmt>
        <EOYAmt>2933</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>19706</BOYAmt>
        <EOYAmt>900</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>92790</BOYAmt>
        <EOYAmt>3833</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2641</BOYAmt>
        <EOYAmt>1200</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>90149</BOYAmt>
        <EOYAmt>2633</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO OFFER SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG AND THE SURROUNDING AREAS. BY PROVIDING THESE OPPORTUNITIES, WE HOPE TO CONTINUE TO MENTOR THROUGH MUSIC AND PROVIDE A SAFE CREATEIVE OUTLET FOR THOSE IN NEED. THE MARTINSBURG ROCK SCHOOL ALSO HELPS SUPPLY INSTRUMENTS AND EQUIPMENT TO STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO OBTAIN ONE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG, WV AND SURROUNDING AREAS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>34034</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>121170</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>121170</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA STILWELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DON BURKHOLDER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DON BURKHOLDER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>410 W RACE STREET</AddressLine1Txt>
          <CityNm>MARTINSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
        </USAddress>
        <PhoneNum>3049012406</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>36321</CurrentTaxYearAmt>
        <TotalAmt>36321</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>10633</CurrentTaxYearAmt>
        <TotalAmt>10633</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>46954</CurrentTaxYearAmt>
        <TotalAmt>46954</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>46954</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>46954</CurrentTaxYearAmt>
        <TotalAmt>46954</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </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="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 34,034</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 34 OFFICE SUPPLIES &amp; SOFTWARE 2,219 BANK 65 MEALS 275 PERFORMANCES 669 SUPPLIES 2,867 OTHER BUSINESS EXPENSE 197 TAXES AND LICENSES 878 UTILITIES 1,884 NON-INVESTMENT DEPRECIATION 4,425 TOTAL 13,513</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 1,358</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 900 PREPAID EXPENSES AND DEFERRED CHARGES 15,281 0 24,395 24,395 LESS ACCUMULATED DEPRECIATION 19,970 24,395 TOTAL 19,706 900</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 250 1,200 UNSECURED NOTES AND LOANS PAYABLE 2,391 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO OFFER SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG AND THE SURROUNDING AREAS. BY PROVIDING THESE OPPORTUNITIES, WE HOPE TO CONTINUE TO MENTOR THROUGH MUSIC AND PROVIDE A SAFE CREATEIVE OUTLET FOR THOSE IN NEED. THE MARTINSBURG ROCK SCHOOL ALSO HELPS SUPPLY INSTRUMENTS AND EQUIPMENT TO STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO OBTAIN ONE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>