﻿<?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>2025-03-01T14:17:35-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161594374</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WITTLIN DRY &amp; DRY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4455 TRANSIT RD STE 2A</AddressLine1Txt>
        <CityNm>WILLIAMSVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>142215985</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>030398442</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OLCOTT BEACH CAROUSEL PARK INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OLCO</BusinessNameControlTxt>
      <PhoneNum>7166221383</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 377</AddressLine1Txt>
        <CityNm>OLCOTT</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14126</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROSEMARY SANSONE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7166221383</PhoneNum>
      <SignatureDt>2025-02-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAY S DRY CPA</PreparerPersonNm>
      <PTIN>P00181999</PTIN>
      <PhoneNum>7166347253</PhoneNum>
      <PreparationDt>2025-02-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>OLCOTTBEACHCAROUSELPARK.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169614</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>64403</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>39115</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>527</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc4">65569</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12165</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>53404</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>157449</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>34988</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2852</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>28514</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>42595</OtherExpensesTotalAmt>
      <TotalExpensesAmt>108949</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>48500</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>367418</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>415918</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>205977</BOYAmt>
        <EOYAmt>247665</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>161441</BOYAmt>
        <EOYAmt>168253</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>367418</BOYAmt>
        <EOYAmt>415918</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>367418</BOYAmt>
        <EOYAmt>415918</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO EDUCATE THE PUBLIC ABOUT THE HISTORY OF OLCOTT BEACH CAROUSEL PARK.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO EDUCATE THE PUBLIC ABOUT THE HISTORY OF OLCOTT BEACH CAROUSEL PARK.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>108949</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>108949</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSEMARY SANSONE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANE VOELPEL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY CAMMARATA</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA COLLEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>GARY CAMMARATA</PersonNm>
        <USAddress>
          <AddressLine1Txt>5849 ONTARIO STREET</AddressLine1Txt>
          <CityNm>OLCOTT</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14126</ZIPCd>
        </USAddress>
        <PhoneNum>7166221383</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>16430</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48335</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44145</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45758</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64403</CurrentTaxYearAmt>
        <TotalAmt>219071</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>16430</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48335</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44145</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45758</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64403</CurrentTaxYearAmt>
        <TotalAmt>219071</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>219071</PublicSupportTotal170Amt>
      <TotalSupportAmt>219071</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>298838</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </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>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISERS</Event1Nm>
        <GrossReceiptsEvent1Amt>65569</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>65569</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>12165</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>65569</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>65569</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12165</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12165</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>53404</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 8,329 OFFICE 1,042 INSURANCE 11,712 OPERATING EXPENSES 21,512 TOTAL 42,595</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>