﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-12-19T16:51:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>851777754</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RMW ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>350 COMMERCIAL ST</AddressLine1Txt>
        <CityNm>ROCKPORT</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04856</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263944267</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MEGUNTICOOK ROWING</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MEGU</BusinessNameControlTxt>
      <PhoneNum>2076911100</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 855</AddressLine1Txt>
        <CityNm>CAMDEN</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04843</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>HUGH BROCK</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2076911100</PhoneNum>
      <SignatureDt>2025-12-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID WILLIAMS</PreparerPersonNm>
      <PTIN>P00068352</PTIN>
      <PhoneNum>2072368781</PhoneNum>
      <PreparationDt>2025-12-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>MEGUNTICOOKROWING.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>90514</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>35066</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>43846</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>11602</MembershipDuesAmt>
      <TotalRevenueAmt>90514</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>40668</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4515</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9519</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>907</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>72208</OtherExpensesTotalAmt>
      <TotalExpensesAmt>127817</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-37303</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>105026</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67723</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>61766</BOYAmt>
        <EOYAmt>31836</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>43260</BOYAmt>
        <EOYAmt>35887</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>105026</BOYAmt>
        <EOYAmt>67723</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>105026</BOYAmt>
        <EOYAmt>67723</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF MEGUNTICOOK ROWING IS TO CREATE THE OPPORTUNITY FOR THE SPORT OF ROWING IN THE MID-COAST MAINE AREA, AND TO EDUCATE PARTICIPANTS IN ROWING TECHNIQUE, RELATED SKILLS, AND THE LIFELONG BENEFITS OF THE SPORT OF ROWING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEGUNTICOOK ROWING PROVIDES INSTRUCTION IN ROWING TO ALL AGES IN BOTH GROUP AND PRIVATE SETTINGS. THE ORGANIZATION PROVIDES ADDITIONAL OPPORTUNITIES FOR ROWING THROUGH HOSTING AND ATTENDING REGATTA EVENTS, AND LEASING EQUIPMENT TO ROWERS WHO HAVE DEMONSTRATED COMPETENCE. DURING 2024 THERE WERE 128 PARTICIPANTS IN THE VARIOUS SPRING-AUTUMN PROGRAMS OFFERED, AS WELL AS SEVERAL PARTICIPANTS IN THE EQUIPMENT RENTAL AND STORAGE PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>113760</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IN 2024, MEGUNTICOOK ROWING HAD TWO DOZEN PARTICIPANTS IN ITS PROGRAM FOR WINTER/OFF-SEASON TRAINING AND CLASSES, PROVIDING ADDITIONAL AND CONTINUED ROWING AND SAFETY PROGRAMING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3906</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>117666</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC BUCK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN ROMAIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HUGH BROCK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH KUHN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARNIE READ</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEREDITH CURRIER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEG WEBB</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT PERKINS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM SCHAETZKE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>OLIVIA GOODWIN-COOK</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 855</AddressLine1Txt>
          <CityNm>CAMDEN</CityNm>
          <StateAbbreviationCd>ME</StateAbbreviationCd>
          <ZIPCd>04843</ZIPCd>
        </USAddress>
        <PhoneNum>2076911100</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="RetDoc6">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>54969</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85439</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77084</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70534</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35066</CurrentTaxYearAmt>
        <TotalAmt>323092</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>39273</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60395</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>68888</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46012</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>55448</CurrentTaxYearAmt>
        <TotalAmt>270016</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>7832</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8925</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>16757</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>94242</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>153666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154897</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116546</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90514</CurrentTaxYearAmt>
        <TotalAmt>609865</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus4YearsAmt>40250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53752</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21286</CurrentTaxYearAmt>
        <TotalAmt>226206</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>40250</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53752</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>61918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21286</CurrentTaxYearAmt>
        <TotalAmt>226206</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>383659</PublicSupportTotal509Amt>
      <Post1975UBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>121</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>121</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>121</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>121</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>2050</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>2050</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>96292</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>153666</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>155018</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116546</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90514</CurrentTaxYearAmt>
        <TotalAmt>612036</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.62690</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.61630</PublicSupportPY509Pct>
      <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="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 1,046 STRIPE FEES 1,872 WEBSITE 2,257 IT 911 LIABILITY &amp; PROPERTY INSURANC 5,850 WORKERS' COMP 4,974 PROPERTY INSURANCE 3,450 OTHER INSURANCE 380 REGATTA EXPENSES 12,953 REPAIRS AND MAINTENANCE 361 BOAT FUEL 403 BOAT REGISTRATIONS 214 TEAM UNIFORMS 1,272 TEAM EVENTS 302 OTHER EXPENSES 40 BOAT SERVICE AND MAIN. 174 OARS AND RELATED SUPPLIES 7,422 PARTS 1,252 INSURANCE REFUNDS -3,209 DEVELOPMENTAL EXPENSES 60 NON-INVESTMENT DEPRECIATION 30,224 TOTAL 72,208</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>NONDEDUCTIBLE MEALS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOATING EQUIPMENT 183,480 197,831 LESS ACCUMULATED DEPRECIATION 140,220 161,944 TOTAL 43,260 35,887</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF MEGUNTICOOK ROWING IS TO CREATE THE OPPORTUNITY FOR THE SPORT OF ROWING IN THE MID-COAST MAINE AREA, AND TO EDUCATE PARTICIPANTS IN ROWING TECHNIQUE, RELATED SKILLS, AND THE LIFELONG BENEFITS OF THE SPORT OF ROWING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>MEGUNTICOOK ROWING PROVIDES INSTRUCTION IN ROWING TO ALL AGES IN BOTH GROUP AND PRIVATE SETTINGS. THE ORGANIZATION PROVIDES ADDITIONAL OPPORTUNITIES FOR ROWING THROUGH HOSTING AND ATTENDING REGATTA EVENTS, AND LEASING EQUIPMENT TO ROWERS WHO HAVE DEMONSTRATED COMPETENCE. DURING 2024 THERE WERE 128 PARTICIPANTS IN THE VARIOUS SPRING-AUTUMN PROGRAMS OFFERED, AS WELL AS SEVERAL PARTICIPANTS IN THE EQUIPMENT RENTAL AND STORAGE PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 34</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, THE BYLAWS WHERE UPDATED TO CREATE A "MEMBERSHIP" STATUS THAT IS CONFERRED BY PAYING A 350/YEAR DUES FEE. 11,602 WAS COLLECTED IN DUES BY THE END OF 2024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>