﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-12T15:14:29-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841038838</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MARTIN VEJVODA ASSOCIATES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3443 S GALENA ST 200</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80231</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900399757</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCKY MOUNTAIN STEEL CONSTRUCTION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <PhoneNum>3037598260</PhoneNum>
      <USAddress>
        <AddressLine1Txt>7555 W AMHERST AVE PO BOX 27438</AddressLine1Txt>
        <CityNm>DENVER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80227</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DEBRA SCIFO</PersonNm>
      <PersonTitleTxt>CONTROLLER</PersonTitleTxt>
      <PhoneNum>3037598260</PhoneNum>
      <SignatureDt>2024-11-07</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PTIN>P01062435</PTIN>
      <PhoneNum>3033389277</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>118867</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>8689</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>33100</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041200001">77078</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>64630</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>12448</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>54237</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>11400</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1525</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>247</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>28311</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41483</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12754</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>57228</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>69982</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>42110</BOYAmt>
        <EOYAmt>54447</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>15593</BOYAmt>
        <EOYAmt>15785</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>57703</BOYAmt>
        <EOYAmt>70232</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>475</BOYAmt>
        <EOYAmt>250</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>57228</BOYAmt>
        <EOYAmt>69982</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>RMSCA PROMTES AND EXPANDS THE USE OF STRUCTURAL STEEL AS A BUILDING MATERIAL IN THE ROCKY MOUNTAIN REGION OF THE USA. THEY DISSEMINATE ACCURATE AND RELIABLE INFORMATION CONCERNING TECHNICAL DEVELOPMENTS, CONSTRUCTION TECHNIQUES, AND GENERAL BUSINESS CONDITIONS IN THE STEEL CONSTRUCTION INDUSTRY. THEY ENCOURAGE CONTINUING DEVELOPMENT OF AND ADHERENCE TO APPROPRIATE STANDARDS OF SAFETY AND QUALITY IN ALL ACTIVITIES RELATING TO THE DESIGN, PROCUREMENT, FABRICATION, ERECTION AND MAINTENANCE OF STEEL STRUCTURES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION CONDUCTS QUARTERLY MEETINGS TO DEVELOP AND EDUCATE INDUSTRY LEADERS TO PROMOTE APPROPRIATE STANDARDS OF SAFETY AND QUALITY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL WAREHAM</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD KOCH</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOMINIC MAZZA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH BROWN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK UPTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVE HENLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KUNAL MEHRA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CODY SHAW</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN SNIDER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAD WICKLESS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DEBRA SCIFO</PersonNm>
        <USAddress>
          <AddressLine1Txt>3575 S SHERMAN 3</AddressLine1Txt>
          <CityNm>ENGLEWOOD</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80113</ZIPCd>
        </USAddress>
        <PhoneNum>3039912637</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <EmailSolicitationsInd>X</EmailSolicitationsInd>
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>37218</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>37218</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>27319</RentFacilityCostsEvent1Amt>
        <Event2Nm>CLAY SHOOT</Event2Nm>
        <GrossReceiptsEvent2Amt>29200</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>29200</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>23475</RentFacilityCostsEvent2Amt>
        <GrossReceiptsOtherEventsAmt>10660</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>10660</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>13836</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>77078</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>77078</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>50794</RentFcltyCostsTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13836</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>64630</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>12448</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEES. AMOUNT: 395. DESCRIPTION: WEBSITE. AMOUNT: 1,042. DESCRIPTION: CONTRIBUTIONS. AMOUNT: 4,939. DESCRIPTION: GENERAL OPERATING EXPENSES. AMOUNT: 7,738. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 6,324. DESCRIPTION: MEMBER MEETINGS. AMOUNT: 7,873. TOTAL TO FORM 990-EZ, LINE 16: 28,311.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CERTIFICATE OF DEPOSITS. BEG. OF YEAR AMOUNT: 13,893. END OF YEAR AMOUNT: 14,585. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,700. END OF YEAR AMOUNT: 1,200.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 225. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER LIABILITIES. BEG. OF YEAR AMOUNT: 250. END OF YEAR AMOUNT: 250.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>