﻿<?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="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-21T16:02:34-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872525370</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CITRIN COOPERMAN ADVISORS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>180 PARK AVENUE SUITE 200</AddressLine1Txt>
        <CityNm>FLORHAM PARK</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07932</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814004521</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROW AMERICA RYE PARENTS'</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROWA</BusinessNameControlTxt>
      <PhoneNum>9148332200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>668 MILTON ROAD</AddressLine1Txt>
        <CityNm>RYE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>105803227</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANDI FARKAS</PersonNm>
      <PersonTitleTxt>INTERIM PRESIDENT</PersonTitleTxt>
      <PhoneNum>9148332200</PhoneNum>
      <SignatureDt>2025-05-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AMANDA ADAMS</PreparerPersonNm>
      <PTIN>P00748038</PTIN>
      <PhoneNum>9732180500</PhoneNum>
      <PreparationDt>2025-04-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>SANDI FARKAS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>668 MILTON ROAD</AddressLine1Txt>
        <CityNm>RYE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>105803227</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>384349</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2016</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ASSOCIATION SUPPORTS ROWERS AND COACHES AT REGATTAS. THIS IS DONE THROUGH PURCHASE OF NECESSARY EQUIPMENT AND SUPPLIES TO TRANSPORT AND PROVIDE FOOD FOR THE ROWERS AND COACHES. THE ASSOCIATION ALSO AWARDS SCHOLARSHIPS. THE PA FUNDRAISES TO SUPPORT THE SCHOLARSHIP FUND AND IT HAS CLEAR ELIGIBILITY REQUIREMENTS AND METHODS OF DISTRIBUTION.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>75</TotalVolunteersCnt>
      <TotalGrossUBIAmt>53372</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>49713</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>392227</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>133238</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>83714</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>60960</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>85133</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>453187</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>302085</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>20285</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>158920</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>154270</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>158920</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>174555</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>294267</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>127530</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>420313</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>529031</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>420313</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>529031</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF ROW AMERICA RYE PARENTS ASSOCIATION (RARPA) IS TO SUPPORT THE ACTIVITIES OF THE ROW AMERICA RYE JUNIOR RACING PROGRAM. RARPA SEEKS TO CREATE A POSITIVE, SPIRITED ENVIRONMENT THAT SUPPORTS AND INSPIRES ATHLETES, COACHES, PARENTS AND THE COMMUNITY. RARPA PROVIDES SUPPORT FOR REGATTAS, INFORMATION FOR PARENTS AND ATHLETES, ORGANIZES TEAM BUILDING EVENTS, AND FUNDRAISERS FOR SCHOLARSHIPS AND EQUIPMENT TO STRENGTHEN THE ACTIVITIES, COMMUNITY, AND STATUS OF THE RAR PROGRAM.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>145885</ExpenseAmt>
      <GrantAmt>20285</GrantAmt>
      <RevenueAmt>92614</RevenueAmt>
      <Desc>THE ASSOCIATION SUPPORTED ROWERS AND COACHES AT REGATTAS THROUGH THE PURCHASE OF NECESSARY EQUIPMENT AND SUPPLIES TO TRANSPORT AND PROVIDE FOOD FOR THE ROWERS AND COACHES. THE ASSOCIATION ALSO AWARDED SCHOLARSHIPS AND HELD AN END OF YEAR BANQUET TO CELEBRATE THE ROWERS.</Desc>
      <TotalProgramServiceExpensesAmt>145885</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">1</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>VIDHU AGGARWAL</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>9175860352</PhoneNum>
        <USAddress>
          <AddressLine1Txt>680 MILTON ROAD</AddressLine1Txt>
          <CityNm>RYE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10580</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTA BRIANO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANE HEAP</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL LEHMANN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATE MADIGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL CAMINITI</PersonNm>
        <TitleTxt>VICE PRESIDENT ELECT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VIRGINIE BAUR</PersonNm>
        <TitleTxt>BOARD MEMBER, OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DIANA WALSH</PersonNm>
        <TitleTxt>BOARD MEMBER, OPERATIONS</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>37800</MembershipDuesAmt>
      <AllOtherContributionsAmt>95438</AllOtherContributionsAmt>
      <TotalContributionsAmt>133238</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>BANQUET</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>47595</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>47595</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TRAINING TRIP FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>36119</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>36119</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>83714</TotalProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>44712</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>21851</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>22861</TotalRevenueColumnAmt>
        <ExclusionAmt>22861</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>69313</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>60413</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>8900</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8900</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>SCH K-1 NET INCOME</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>53372</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>53372</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>53372</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>302085</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>92614</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>53372</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>22861</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>20285</TotalAmt>
        <ProgramServicesAmt>20285</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>25475</TotalAmt>
        <ManagementAndGeneralAmt>25475</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2230</TotalAmt>
        <ManagementAndGeneralAmt>2230</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>1010</TotalAmt>
        <ProgramServicesAmt>1010</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>56854</TotalAmt>
        <ProgramServicesAmt>56854</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>933</TotalAmt>
        <ManagementAndGeneralAmt>933</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BANQUET</Desc>
        <TotalAmt>42106</TotalAmt>
        <ProgramServicesAmt>42106</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REGATTA</Desc>
        <TotalAmt>25630</TotalAmt>
        <ProgramServicesAmt>25630</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>32</TotalAmt>
        <ManagementAndGeneralAmt>32</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>174555</TotalAmt>
        <ProgramServicesAmt>145885</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28670</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>220313</BOYAmt>
        <EOYAmt>241274</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>0</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>200000</BOYAmt>
        <EOYAmt>287757</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <TotalAssetsGrp>
        <BOYAmt>420313</BOYAmt>
        <EOYAmt>529031</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>420313</BOYAmt>
        <EOYAmt>529031</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>420313</BOYAmt>
        <EOYAmt>529031</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>420313</BOYAmt>
        <EOYAmt>529031</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>127530</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>-18812</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>26062</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14831</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94607</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>392227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133238</CurrentTaxYearAmt>
        <TotalAmt>660965</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>81656</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47406</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>121001</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>185222</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>197739</CurrentTaxYearAmt>
        <TotalAmt>633024</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>107718</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62237</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>215608</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>577449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>330977</CurrentTaxYearAmt>
        <TotalAmt>1293989</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearAmt>5000</CurrentTaxYearAmt>
        <TotalAmt>5000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearAmt>5000</CurrentTaxYearAmt>
        <TotalAmt>5000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>1288989</PublicSupportTotal509Amt>
      <Post1975UBTIGrp>
        <CurrentTaxYearAmt>49713</CurrentTaxYearAmt>
        <TotalAmt>49713</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>49713</CurrentTaxYearAmt>
        <TotalAmt>49713</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>107718</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>62237</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>215608</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>577449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>380690</CurrentTaxYearAmt>
        <TotalAmt>1343702</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.95930</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99830</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.03700</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>INVESTMENT IN RYE ROWING CLUB</Desc>
        <BookValueAmt>287757</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>287757</TotalBookValueSecuritiesAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>PIE SALE REV</Event1Nm>
        <GrossReceiptsEvent1Amt>40472</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>40472</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>18976</OtherDirectExpensesEvent1Amt>
        <Event2Nm>MOVIE FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>4240</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>4240</GrossRevenueEvent2Amt>
        <EntertainmentEvent2Amt>2875</EntertainmentEvent2Amt>
        <GrossReceiptsTotalAmt>44712</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>44712</GrossRevenueTotalEventsAmt>
        <EntertainmentTotalEventsAmt>2875</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>18976</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21851</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>22861</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>ROWING CLUB SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>6</RecipientCnt>
        <CashGrantAmt>20285</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>AMOUNTS GRANTED AS SCHOLARSHIPS ARE PAID DIRECTLY TO ROWAMERICA RYE ROWING CLUB ON BEHALF OF ROWERS. THEREFORE NO ADDITIONAL MONITORING OF THE USE OF THE FUNDS IS CONSIDERED NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE TAX RETURN BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES ARE SENT UPON WRITTEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>