<?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>2024-07-18T10:06:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>061289571</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MAHONEY SABOL &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>180 GLASTONBURY BLVD STE 400</AddressLine1Txt>
        <CityNm>GLASTONBURY</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>060334439</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061099817</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OLD LYME ROWING ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OLDL</BusinessNameControlTxt>
      <PhoneNum>8604607299</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 158</AddressLine1Txt>
        <CityNm>OLD LYME</CityNm>
        <StateAbbreviationCd>CT</StateAbbreviationCd>
        <ZIPCd>06371</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL FURGUESON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9733498277</PhoneNum>
      <SignatureDt>2024-07-18</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MICHAEL</PersonFirstNm>
        <PersonLastNm>FURGUESON</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEVIN M HARRIS CPA</PreparerPersonNm>
      <PTIN>P01424116</PTIN>
      <PhoneNum>8605412000</PhoneNum>
      <PreparationDt>2024-07-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.OLDLYMEROWING.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>121541</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>24750</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>96791</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>121541</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>21935</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>25672</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>54504</OtherExpensesTotalAmt>
      <TotalExpensesAmt>102111</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19430</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>48430</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67860</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>48430</BOYAmt>
        <EOYAmt>67860</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>48430</BOYAmt>
        <EOYAmt>67860</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>48430</BOYAmt>
        <EOYAmt>67860</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE SUPPORT AND EQUIPMENT FOR THE LYME-OLD LYME HIGH SCHOOL VARSITY ROWING TEAM, AS WELL AS SPONSORING COMMUNITY ROWING PROGRAMS FOR YOUNG PEOPLE AND ADULTS IN OLD LYME AND SURROUNDING COMMUNITIES. FURTHER, TO PROMOTE PROFICIENCY IN AND LOVE FOR THE SPORT OF ROWING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SUPPORT AND EQUIPMENT FOR THE LYME-OLD LYME HIGH SCHOOL VARSITY ROWING TEAM, AS WELL AS SPONSORING COMMUNITY ROWING PROGRAMS FOR YOUNG PEOPLE AND ADULTS IN OLD LYME AND SURROUNDING COMMUNITIES. FURTHER, TO PROMOTE PROFICIENCY IN AND LOVE FOR THE SPORT OF ROWING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>96803</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>96803</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL FUCHS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>19200</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEO PELLITIER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2735</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOBUHISA ISHIZUKA</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULA SIGNORA</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMBALL ROBBINS</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLIN KAGEL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA TURTURO</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELSEY MURPHY</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS KYLE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL FURGUESON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA HALLWOOD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER MCCAWLEY</PersonNm>
        <TitleTxt>PRESIDENT</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>SARAH MICHAELSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 158</AddressLine1Txt>
          <CityNm>OLD LYME</CityNm>
          <StateAbbreviationCd>CT</StateAbbreviationCd>
          <ZIPCd>06371</ZIPCd>
        </USAddress>
        <PhoneNum>8604607299</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>
        <CurrentTaxYearMinus4YearsAmt>4868</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1290</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3725</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2138</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24750</CurrentTaxYearAmt>
        <TotalAmt>36771</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>105601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53965</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103055</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>104176</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96791</CurrentTaxYearAmt>
        <TotalAmt>463588</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>110469</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55255</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106780</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106314</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121541</CurrentTaxYearAmt>
        <TotalAmt>500359</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>500359</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>110469</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55255</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>106780</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>106314</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121541</CurrentTaxYearAmt>
        <TotalAmt>500359</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <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 BANK AND CREDIT CARD FEES 2,637 OFFICE SUPPLIES 1,787 TRAVEL 913 770 EQUIPMENT EXPENSES 45,377 MERCHANDISE EXPENSE 861 FINANCIAL SUPPORT 850 MISCELLANEOUS 709 DONATIONS 300 US ROWING FEES 250 BUSINESS EXPENSE 50 TOTAL 54,504</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SUPPORT AND EQUIPMENT FOR THE LYME-OLD LYME HIGH SCHOOL VARSITY ROWING TEAM, AS WELL AS SPONSORING COMMUNITY ROWING PROGRAMS FOR YOUNG PEOPLE AND ADULTS IN OLD LYME AND SURROUNDING COMMUNITIES. FURTHER, TO PROMOTE PROFICIENCY IN AND LOVE FOR THE SPORT OF ROWING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SUPPORT AND EQUIPMENT FOR THE LYME-OLD LYME HIGH SCHOOL VARSITY ROWING TEAM, AS WELL AS SPONSORING COMMUNITY ROWING PROGRAMS FOR YOUNG PEOPLE AND ADULTS IN OLD LYME AND SURROUNDING COMMUNITIES. FURTHER, TO PROMOTE PROFICIENCY IN AND LOVE FOR THE SPORT OF ROWING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
