﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-31T08:40:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>900132559</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FLYNN GROUP INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1120 AQUIDNECK AVE</AddressLine1Txt>
        <CityNm>MIDDLETOWN</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02842</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>056126914</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW ENGLAND REGIONAL TURFGRASS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RESEARCH TRUST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWE</BusinessNameControlTxt>
      <PhoneNum>4018415490</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1272 WEST MAIN ROAD GREEN 3</AddressLine1Txt>
        <CityNm>MIDDLETOWN</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02842</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GARY SYKES</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>4018415490</PhoneNum>
      <SignatureDt>2024-10-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM J FLYNN CPA</PreparerPersonNm>
      <PTIN>P01214153</PTIN>
      <PhoneNum>4018466767</PhoneNum>
      <PreparationDt>2024-10-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationTrustInd>X</TypeOfOrganizationTrustInd>
      <GrossReceiptsAmt>59558</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>700</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58848</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>10</InvestmentIncomeAmt>
      <TotalRevenueAmt>59558</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>50118</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>70</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14505</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>64693</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5135</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>27525</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>598</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>22988</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>27525</BOYAmt>
        <EOYAmt>22988</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>27525</BOYAmt>
        <EOYAmt>22988</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>27525</BOYAmt>
        <EOYAmt>22988</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TURFGRASS RESEARCH</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOLICIT AND COLLECT MONEY FOR TURFGRASS RESEARCH DONATIONS. UNIVERSITY OF RI RESEARCH PROJECT P10911/DR. ALM 6,000.00 UNIVERSITY OF CONNECTICUT OFFICE OF SPONSORED RESEARCH PROJECT 92-DR.HENDERSON 17,160.50 UNIVERSITY OF CONNECTICUT OFFICE OF SPONSORED RESEARCH ATHLETIC FIELD BMP FINAL PAYMENT 5,000.00 UNIVERSITY OF CONNECTICUT RESEARCH 230722 (INGUAGIATO) 7,957.00 UNIVERSITY OF MASSACHUSETTS UMASS 017706 DR. JUNG 14,000.00</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>50118</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>60447</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COST ASSOCIATED WITH WORKING ON GRANTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>70</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>60517</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY SYKES</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK A RICHARDS</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER COWAN</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT A RUSZALA</PersonNm>
        <TitleTxt>TRUSTEE</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>
      <BooksInCareOfDetail>
        <PersonNm>GARY SYKES</PersonNm>
        <USAddress>
          <AddressLine1Txt>1272 WEST MAIN ROAD GREEN 3</AddressLine1Txt>
          <CityNm>MIDDLETOWN</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02842</ZIPCd>
        </USAddress>
        <PhoneNum>4018415490</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>5642</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>700</CurrentTaxYearAmt>
        <TotalAmt>24042</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>6</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27315</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37578</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>50451</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>58848</CurrentTaxYearAmt>
        <TotalAmt>174198</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>22615</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>22615</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>22621</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27315</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43220</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>68151</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59548</CurrentTaxYearAmt>
        <TotalAmt>220855</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>220855</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>23</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>3</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10</CurrentTaxYearAmt>
        <TotalAmt>23</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>17489</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>17489</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>40113</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27316</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43222</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>68158</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59558</CurrentTaxYearAmt>
        <TotalAmt>238367</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.92650</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92280</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: UNIVERSITY OF MASSACHUSETTS ADDRESS: 285 OLD WESTPORT ROAD NORTH DARTMOUTH, MA 02747 CASH CONTRIBUTION: 14,000 NAME: UNIVERSITY OF CONNECTICUT ADDRESS: 438 WHITNEY ROAD EXT UNIT 1133 STORRS, CT 06269 CASH CONTRIBUTION: 17,161 NAME: UNIVERSITY OF CONNECTICUT ADDRESS: 438 WHITNEY ROAD EXT UNIT 1133 STORRS, CT 06269 CASH CONTRIBUTION: 7,957 NAME: UNIVERSITY OF RHODE ISLAND ADDRESS: 70 LOWER COLLEGE ROAD KINGSTON, RI 02881 CASH CONTRIBUTION: 6,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN VALUE OF UBS ASSETS AT YEAR END 598 CHANGE IN MARKET VALUE UBS 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SOLICIT AND COLLECT MONEY FOR TURFGRASS RESEARCH DONATIONS. UNIVERSITY OF RI RESEARCH PROJECT P10911/DR. ALM 6,000.00 UNIVERSITY OF CONNECTICUT OFFICE OF SPONSORED RESEARCH PROJECT 92-DR.HENDERSON 17,160.50 UNIVERSITY OF CONNECTICUT OFFICE OF SPONSORED RESEARCH ATHLETIC FIELD BMP FINAL PAYMENT 5,000.00 UNIVERSITY OF CONNECTICUT RESEARCH 230722 (INGUAGIATO) 7,957.00 UNIVERSITY OF MASSACHUSETTS UMASS 017706 DR. JUNG 14,000.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>COST ASSOCIATED WITH WORKING ON GRANTS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>