﻿<?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>2026-09-11T10:48:07-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550533953</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COXHOLLIDAYOUNG PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>101 N SPRING ST STE 200</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>254014311</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831035698</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE MARTINSBURG ROCK SCHOOL</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MART</BusinessNameControlTxt>
      <PhoneNum>5405146977</PhoneNum>
      <USAddress>
        <AddressLine1Txt>410 W RACE ST</AddressLine1Txt>
        <CityNm>MARTINSBURG</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>25401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AMANDA STILWELL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5405146977</PhoneNum>
      <SignatureDt>2026-09-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHARLI HEILMANN CPA</PreparerPersonNm>
      <PTIN>P01025746</PTIN>
      <PhoneNum>3042630891</PhoneNum>
      <PreparationDt>2026-09-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>73986</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>12780</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>61206</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>73986</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>54957</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>18350</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>2740</OtherExpensesTotalAmt>
      <TotalExpensesAmt>76047</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2061</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4789</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2728</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>4789</BOYAmt>
        <EOYAmt>2728</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>4789</BOYAmt>
        <EOYAmt>2728</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>4789</BOYAmt>
        <EOYAmt>2728</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO OFFER SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG AND THE SURROUNDING AREAS. BY PROVIDING THESE OPPORTUNITIES, WE HOPE TO CONTINUE TO MENTOR THROUGH MUSIC AND PROVIDE A SAFE CREATEIVE OUTLET FOR THOSE IN NEED. THE MARTINSBURG ROCK SCHOOL ALSO HELPS SUPPLY INSTRUMENTS AND EQUIPMENT TO STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO OBTAIN ONE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG, WV AND SURROUNDING AREAS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>73496</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>73496</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA STILWELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>9421</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMUEL K STILWELL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>9845</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROSEANNA FISHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONY CRISEL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNI CRISEL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINA ASHBY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <BooksInCareOfDetail>
        <PersonNm>AMANDA STILWELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>410 W RACE STREET</AddressLine1Txt>
          <CityNm>MARTINSBURG</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
        </USAddress>
        <PhoneNum>5405146977</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>36321</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12780</CurrentTaxYearAmt>
        <TotalAmt>114232</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>10633</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61206</CurrentTaxYearAmt>
        <TotalAmt>125684</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>46954</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118976</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73986</CurrentTaxYearAmt>
        <TotalAmt>239916</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>239916</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>46954</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>118976</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73986</CurrentTaxYearAmt>
        <TotalAmt>239916</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 300 OFFICE SUPPLIES &amp; SOFTWARE 855 BANK 60 OTHER BUSINESS EXPENSE 500 TAXES AND LICENSES 25 OTHER EXPENSES 1,000 TOTAL 2,740</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 611 BOOK / TAX DEPRECIATION DIFFERENCE -611</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>24,395 24,395 LESS ACCUMULATED DEPRECIATION 24,395 24,395 0 0 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO OFFER SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO UNDERPRIVILEGED YOUTH, VETERANS AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN MARTINSBURG AND THE SURROUNDING AREAS. BY PROVIDING THESE OPPORTUNITIES, WE HOPE TO CONTINUE TO MENTOR THROUGH MUSIC AND PROVIDE A SAFE CREATEIVE OUTLET FOR THOSE IN NEED. THE MARTINSBURG ROCK SCHOOL ALSO HELPS SUPPLY INSTRUMENTS AND EQUIPMENT TO STUDENTS WHO WOULD NOT OTHERWISE BE ABLE TO OBTAIN ONE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>