<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-23T13:32:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382808585</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MATTINA KENT &amp; GIBBONS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1214 N MAIN ST</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48307</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>474907317</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHESTER REGIONAL CHAMBER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <PhoneNum>2486516700</PhoneNum>
      <USAddress>
        <AddressLine1Txt>71 WALNUT BLVD SUITE 110</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48307</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MAGGIE BOBITZ</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2486516700</PhoneNum>
      <SignatureDt>2024-02-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ALAINA</PersonFirstNm>
        <PersonLastNm>CAMPBELL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER J LUNDY CPA</PreparerPersonNm>
      <PTIN>P00642610</PTIN>
      <PhoneNum>2486019500</PhoneNum>
      <PreparationDt>2024-02-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61463</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>10150</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">51313</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>40299</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11014</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>21164</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19841</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>20088</OtherExpensesTotalAmt>
      <TotalExpensesAmt>39929</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18765</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>70294</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>51529</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>102012</BOYAmt>
        <EOYAmt>90379</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3500</BOYAmt>
        <EOYAmt>1200</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>105512</BOYAmt>
        <EOYAmt>91579</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>35218</BOYAmt>
        <EOYAmt>40050</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>70294</BOYAmt>
        <EOYAmt>51529</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROVIDE LEADERSHIP AND RESOURCES IN ORDER TO ADVANCE DEVELOPMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CHARITABLE FOUNDATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12921</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12921</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAGGIE BOBITZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA DAVIS-KIRKSEY</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY WURM</PersonNm>
        <TitleTxt>CHAIR ELECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN GABER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VINCE MATTINA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDGE LISA ASADOORIAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR REMY BRUDER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>
        <PersonNm>MATTINA KENT AND GIBBONS PC</PersonNm>
        <USAddress>
          <AddressLine1Txt>1214 N MAIN ST</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48307</ZIPCd>
        </USAddress>
        <PhoneNum>2486019500</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>
        <CurrentTaxYearMinus3YearsAmt>15000</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>15000</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>72978</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>46897</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31977</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61463</CurrentTaxYearAmt>
        <TotalAmt>280409</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>72978</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61897</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31977</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61463</CurrentTaxYearAmt>
        <TotalAmt>295409</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>295409</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>72978</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>61897</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31977</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>67094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61463</CurrentTaxYearAmt>
        <TotalAmt>295409</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>CHRISTMAS PARAD</Event1Nm>
        <GrossReceiptsEvent1Amt>36043</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>36043</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>1723</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>26381</OtherDirectExpensesEvent1Amt>
        <Event2Nm>MEMORIAL DAY PA</Event2Nm>
        <GrossReceiptsEvent2Amt>9750</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>9750</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3054</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>5520</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5520</GrossRevenueOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>7931</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>1210</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>51313</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>51313</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>9654</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>30645</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>40299</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11014</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CHRISTMAS PARADE ADVERTISING 2,713 SUPPLIES 1,987 LEADERSHIP SUPPLIES 935 AWARDS INCENTIVES 572 VENUE/FOOD 4,248 CREDIT CARD FEES 30 MEMORIAL DAY PARADE SUPPLIES 711 EXPENSES OFFICE SUPPLIES 99 INTEREST EXPENSE 957 SERVICES 3,415 CHAMBER CHARGES 600 DUES &amp; SUBSCRIPTIONS 95 COMMUNITY SUPPORT 226 BAD DEBTS 3,500 TOTAL 20,088</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 3,500 0 DUE FROM CHAMBER 0 1,200 TOTAL 3,500 1,200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 3,800 CREDIT CARD 20 1,931 EIDL LOAN 35,198 34,319</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
