﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-30T15:18:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>581094351</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MCNAIR MCLEMORE MIDDLEBROOKS &amp; CO LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>POST OFFICE BOX ONE</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>312020001</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>363981011</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROTARY CLUB OF DOWNTOWN MACON</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROTA</BusinessNameControlTxt>
      <PhoneNum>4787479407</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 4652</AddressLine1Txt>
        <CityNm>MACON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31208</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELIZABETH W HARDIN</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <PhoneNum>4787479407</PhoneNum>
      <SignatureDt>2025-01-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TERESA F BEHRMAN</PreparerPersonNm>
      <PTIN>P01055799</PTIN>
      <PhoneNum>4787466277</PhoneNum>
      <PreparationDt>2025-01-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>0573</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>127214</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8983</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>5251</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>43092</MembershipDuesAmt>
      <InvestmentIncomeAmt>1907</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>198</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>198</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="4384" referenceDocumentId="RetDoc2">61531</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>87371</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-25840</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>6252</OtherRevenueTotalAmt>
      <TotalRevenueAmt>39843</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>34208</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>42270</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76478</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-36635</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>121415</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>5620</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>90400</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>119360</BOYAmt>
        <EOYAmt>83755</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>12705</BOYAmt>
        <EOYAmt>6967</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>132065</BOYAmt>
        <EOYAmt>90722</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10650</BOYAmt>
        <EOYAmt>322</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>121415</BOYAmt>
        <EOYAmt>90400</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>A CIVIC CLUB THAT PROVIDES SERVICE TO THE LOCAL COMMUNITY AND BEYOND.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY SERVICE</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>18705</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>18705</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YOUTH SERVICES INCLUDING ROTARY YOUTH LEADERSHIP</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6174</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6174</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SERVICE TO THE LOCAL COMMUNITY AND BEYOND.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>51599</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>76478</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTI HORNE JAMES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT EDWARDS</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BLAIR TRAIN</PersonNm>
        <TitleTxt>PRESIDENT-EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN LAVERY</PersonNm>
        <TitleTxt>SGT-AT-ARMS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH W HARDIN</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLINE EDENFIELD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BONNIE HOPKINS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER LAUTZENHEISER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HORACE HOLMES JR</PersonNm>
        <TitleTxt>PERSIDENT-NO</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>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>ELIZABETH W HARDIN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 4652</AddressLine1Txt>
          <CityNm>MACON</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31208</ZIPCd>
        </USAddress>
        <PhoneNum>4787479407</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>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>MACON BEER FEST</Event1Nm>
        <GrossReceiptsEvent1Amt>65915</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>4384</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>61531</GrossRevenueEvent1Amt>
        <EntertainmentEvent1Amt>14170</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>72416</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>65915</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>4384</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>61531</GrossRevenueTotalEventsAmt>
        <EntertainmentTotalEventsAmt>14170</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>72416</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>86586</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-25055</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <StatesWhereGamingConductedCd>GA</StatesWhereGamingConductedCd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>6,252 TOTAL 6,252</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>ROTARY INTL DISTRICT 6920 3,286 PO BOX 244 MACON GA 31202 ROTARY INTERNATIONAL 6,043 P.O. BOX 75297 CHICAGO IL 60675</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: GRSP &amp; INTERACT CASH CONTRIBUTION: 6,174 NAME: ROTARY FOUNDATION CASH CONTRIBUTION: 5,975</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADMINISTRATION 2,186 MEETING EXPENSE 31,935 FEED 100 FAMILIES 8,149 TOTAL 42,270</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAINS ON INVESTMENTS 5,620</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 12,705 6,967 TOTAL 12,705 6,967</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 10,650 322</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SERVICE TO THE LOCAL COMMUNITY AND BEYOND.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>