﻿<?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>2025-10-23T13:46:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>832466669</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KRAM MCCARTHY AYERS &amp; FROST LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1704 MAIN ST</AddressLine1Txt>
        <CityNm>CHESTER</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21619</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>475167849</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROTARY OF KENT ISLAND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROTA</BusinessNameControlTxt>
      <PhoneNum>4434966066</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 485</AddressLine1Txt>
        <CityNm>STEVENSVILLE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21666</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES SMITH</PersonNm>
      <PersonTitleTxt>PRESIDENT ELECT</PersonTitleTxt>
      <PhoneNum>4104966066</PhoneNum>
      <SignatureDt>2025-10-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER J WILLIAMS CPA</PreparerPersonNm>
      <PTIN>P01296952</PTIN>
      <PhoneNum>4106434477</PhoneNum>
      <PreparationDt>2025-10-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>KIROTARY.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>45617</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>26840</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>15024</ProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>637</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>3116</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6289</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-2536</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>39328</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6062</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1612</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>7785</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>30047</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45506</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6178</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39381</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>33203</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35430</BOYAmt>
        <EOYAmt>30467</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3951</BOYAmt>
        <EOYAmt>2736</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>39381</BOYAmt>
        <EOYAmt>33203</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39381</BOYAmt>
        <EOYAmt>33203</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE COMMUNITY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ROTARY OF KENT ISLAND, INC. IS A SERVICE ORIENTED ORGANIZATION THAT ENCOURAGES IT'S MEMBERS TO FIND WAYS TO GIVE BACK TO THE COMMUNITY. IT'S PURPOSE IS TO JOIN LEADERS, EXCHANGE IDEAS, BUILD RELATIONSHIPS, AND TAKE ACTION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>45506</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>45506</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CANDICE COOK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN O'LEARY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES SMITH</PersonNm>
        <TitleTxt>PRESIDENT EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GAIL LUNDBERG</PersonNm>
        <TitleTxt>MEMBERSHIP C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD LUNDBERG</PersonNm>
        <TitleTxt>FOUNDATION C</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANET SALAZAR</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LESLIE SANDOZ</PersonNm>
        <TitleTxt>PUBLIC IMAGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>true</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>true</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JAMES SMITH</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 485</AddressLine1Txt>
          <CityNm>STEVENSVILLE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21666</ZIPCd>
        </USAddress>
        <PhoneNum>4434966066</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>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES - ROTARY INTERNATIONAL 6,062</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTDOOR GUIDE ADS ADVERTISING 433 SUMMER CAMP - TROOP SUPPLIES 1,538 BANK FEES 30 MEALS 159 FUNDRAISING 21 SUMMER CAMP EXPS 4,019 PACK ACTIVITIES DUES &amp; SUBSCRIPTIONS 138 DONATIONS 245 EXPENSES ACCRUAL TO CASH (A/R DIFF) 178 ROUNDING -1 BANK SERVICE CHARGES 1,298 OPERATING SUPPLIES 3,630 DONATIONS 5,670 COMMUNITY SUPPORT 3,732 ROTARY YOUTH LEADERSHIP 2,320 FED 990-T O/P APPLIED 3,847 NS O/P APPLIED 1,575 NON-INVESTMENT DEPRECIATION 1,215 TOTAL 30,047</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>6,079 6,079 LESS ACCUMULATED DEPRECIATION 2,128 3,343 TOTAL 3,951 2,736</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ROTARY OF KENT ISLAND, INC. IS A SERVICE ORIENTED ORGANIZATION THAT ENCOURAGES IT'S MEMBERS TO FIND WAYS TO GIVE BACK TO THE COMMUNITY. IT'S PURPOSE IS TO JOIN LEADERS, EXCHANGE IDEAS, BUILD RELATIONSHIPS, AND TAKE ACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>