﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2018v3.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-05-14T11:21:22-07:00</ReturnTs>
    <TaxPeriodEndDt>2018-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161460600</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BONN DIOGUARDI &amp; RAY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>70 LINDEN OAKS</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>146252804</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>271410019</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHESTER SAILING AND BOATING</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <PhoneNum>5853425511</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5555 ST PAUL BLVD</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14617</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FRANK R SHUMWAY III</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2019-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael Ray</PreparerPersonNm>
      <PTIN>P00532512</PTIN>
      <PhoneNum>5853819660</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2018</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="18007218" softwareVersionNum="2018v3.1">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ROCHESTERCOMMUNITYBOATING.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>114243</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>58516</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>6400</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2911</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>700</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>1012</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-312</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="5007" referenceDocumentId="IRS990ScheduleG">45716</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5831</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>39885</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>107400</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>24970</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7000</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>55793</OtherExpensesTotalAmt>
      <TotalExpensesAmt>87763</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19637</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>216616</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-7772</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>228481</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>105512</BOYAmt>
        <EOYAmt>149246</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>111104</BOYAmt>
        <EOYAmt>79235</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>216616</BOYAmt>
        <EOYAmt>228481</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>216616</BOYAmt>
        <EOYAmt>228481</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>THE FOUNDATION'S MISSION IS TO SUPPORT TRAINING IN BOATING, BOTH SAILING AND POWER. TO ENCOURAGE RACING THROUGH TRAINING AND COMPETITION, PROMOTE ECOLOGY AND THE PRESERVATION OF THE MARINE ENVIRONMENT IN THE COMMUNITY AND TO CONTRIBUTE TO MARITIME-RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THE ROCHESTER REGION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RAISED CAPITAL THROUGH CASH DONATIONS TO PURCHASE AND MAINTAIN BOATS THAT ARE LEASED TO ORGANIZATION PROVIDING SAIL INSTRUCTION TO 500 STUDENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>53398</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>24970</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>53398</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRANK R SHUMWAY III</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN F D'AURIZIO</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORNELIA F SERTL</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONALD O CHESWORTH</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RALPH E SIMPSON</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATALIE STEO</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA LEVA</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES LANZ</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETSY LAWLESS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL RAY</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTOFER WERNER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KAREN SERVIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>5555 ST PAUL BLVD</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14617</ZIPCd>
        </USAddress>
        <PhoneNum>5853425511</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="18007218" softwareVersionNum="2018v3.1">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>68568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49392</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24653</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8943</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57517</CurrentTaxYearAmt>
        <TotalAmt>209073</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>68568</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>49392</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24653</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8943</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>57517</CurrentTaxYearAmt>
        <TotalAmt>209073</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>209073</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1187</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1083</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>948</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1090</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2911</CurrentTaxYearAmt>
        <TotalAmt>7219</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>216292</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>25800</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.96660</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.98700</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="18007218" softwareVersionNum="2018v3.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>ROC THE BOAT</Event1Nm>
        <GrossReceiptsEvent1Amt>50723</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>5007</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>45716</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5831</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>50723</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>5007</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>45716</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5831</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>5831</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>39885</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="18007218" softwareVersionNum="2018v3.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>| Donee's Name: ROCHESTER YACHT CLUB | Donee's Address: 5555 ST. PAUL BLVD ROCHESTER NY 14617 | Relationship of Donee: UN-RELATED | Cash Amount Given: $21210</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $47</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $52570</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $1392</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT RENTAL AND MAINTENAN $680</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK FEES $328</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>POSTAGE $326</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>BUSINESS REGISTRATION FEES $200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $100</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>PRINTING AND COPYING $87</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES - NOT UBIT $50</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOKS, SUBSCRIPTIONS $13</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $111104 Machinery and Equipment - Ending $60759</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1006</FormAndLineReferenceDesc>
        <ExplanationTxt>Pledges and Grants Receivable - Beginning $0 Pledges and Grants Receivable - Ending $1651</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $16825</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>