<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-07-17T11:22:12-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>550814038</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PETRIK &amp; MURTHA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>20 GIBSON PLACE STE 100</AddressLine1Txt>
        <CityNm>FREEHOLD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07728</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>222847682</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MIDDLETOWN ATHLETIC CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MIDD</BusinessNameControlTxt>
      <PhoneNum>8556832453</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 793</AddressLine1Txt>
        <CityNm>NEW MONMOUTH</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07748</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH GRASSO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2023-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSEPH</PersonFirstNm>
        <PersonLastNm>GRASSO</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DENNIS MURTHA CPA</PreparerPersonNm>
      <PTIN>P00438789</PTIN>
      <PhoneNum>7323036060</PhoneNum>
      <PreparationDt>2023-06-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MIDDLETOWNEAGLES.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>177460</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>110065</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">67395</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10878</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>56517</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>166582</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>7532</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>190615</OtherExpensesTotalAmt>
      <TotalExpensesAmt>198147</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-31565</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39305</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>7740</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>37743</BOYAmt>
        <EOYAmt>6803</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1562</BOYAmt>
        <EOYAmt>937</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>39305</BOYAmt>
        <EOYAmt>7740</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>39305</BOYAmt>
        <EOYAmt>7740</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE A YOUTH SPORTS ORGANIZATION THROUGH A FOOTBALL AND CHEER PROGRAM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED FOOTBALL AND CHEER ACTIVITIES TO APPROX. 350 YOUNG PEOPLE. THROUGH THESE ACTIVITIES THEY PARTICIPATE IN TEAM SPORTS, INSTILL SPORTSMANSHIP AND ENCOURAGE LEADERSHIP.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>193734</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>193734</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSEPH GRASSO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL BENBROOK</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN FITZSIMMONS</PersonNm>
        <TitleTxt>TREAS.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAWN GOODE</PersonNm>
        <TitleTxt>FB COMM</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIMBERLY TOMPKINS</PersonNm>
        <TitleTxt>CHEER COOR.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOEL KANE</PersonNm>
        <TitleTxt>SGT OF ARMS</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>
      <StatesWhereCopyOfReturnIsFldCd>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOSEPH GRASSO</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 793</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 793</AddressLine2Txt>
          <CityNm>NEW MONMOUTH</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07748</ZIPCd>
        </USAddress>
        <PhoneNum>8556832453</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>63853</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>81765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80840</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145728</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177460</CurrentTaxYearAmt>
        <TotalAmt>549646</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>63853</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>81765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80840</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145728</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177460</CurrentTaxYearAmt>
        <TotalAmt>549646</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>549646</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>63853</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>81765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>80840</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145728</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>177460</CurrentTaxYearAmt>
        <TotalAmt>549646</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>SNACK BAR</Event1Nm>
        <GrossReceiptsEvent1Amt>67390</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>67390</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10878</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>67390</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>67390</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10878</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>10878</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>56512</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING 562 INSURANCE 6,031 BANQUET EXPENSES 16,599 CHEER/FOOTBALL EXPENSES 19,402 REFEREES 12,325 NATIONAL/REGIONAL DUES 2,560 SCHOLARSHIP 750 BANK FEES 79 REGISTRATION INCENTIVES 850 NJ REGISTRATION FEE 90 TELEPHONE 1,810 OTHER ADMIN EXPENSES 2,434 CHEER EXPENSES 24,528 COACH EDUCATION 369 FLAG FOOTBALL/CHEER PARTY 330 FOOTBALL EXPENSES 64,336 VIDEO TAPING SUBSCRIPTION 4,396 FLAG REFEREES 4,755 ATHLETIC TRAINER 900 DONATIONS TO OTHERS 1,031 FLAG FOOTBALL EXPENSES 23,142 OTHER PROGRAM EXPENSES 112 REGISTRATION EXPENSES 499 SPONSOR EXPENSES 2,100 NON-INVESTMENT DEPRECIATION 625 TOTAL 190,615</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 53,923 53,923 LESS ACCUMULATED DEPRECIATION 52,361 52,986 TOTAL 1,562 937</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE A YOUTH SPORTS ORGANIZATION THROUGH A FOOTBALL AND CHEER PROGRAM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
