<?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>2024-07-06T09:30:10-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161594374</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WITTLIN DRY &amp; DRY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>17 BERESFORD COURT</AddressLine1Txt>
        <CityNm>WILLIAMSVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14221</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>166066978</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SKATING CLUB OF WESTERN NEW YORK</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SKAT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>139 DARWIN DRIVE</AddressLine1Txt>
        <CityNm>AMHERST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14226</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBIN TESTA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7162281771</PhoneNum>
      <SignatureDt>2024-06-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBIN</PersonFirstNm>
        <PersonLastNm>TESTA</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M DRY CPA</PreparerPersonNm>
      <PTIN>P00172640</PTIN>
      <PhoneNum>7166347253</PhoneNum>
      <PreparationDt>2024-06-22</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>SKATINGCLUBOFWESTERNNEWYORK.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>75190</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>60477</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4020</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>10693</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>5046</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5647</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>70144</TotalRevenueAmt>
      <OtherExpensesTotalAmt>56273</OtherExpensesTotalAmt>
      <TotalExpensesAmt>56273</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13871</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>64603</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>78474</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>64603</BOYAmt>
        <EOYAmt>78474</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>64603</BOYAmt>
        <EOYAmt>78474</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>64603</BOYAmt>
        <EOYAmt>78474</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SKATING CLUB OF WNY IS A COMMUNITY OF FAMILIES, ATHLETES AND PROFESSIONALS UNITED BY LOVE OF SKATING AND A CIMMITMENT TO BRINGING EXCELELNCE TO EVERY FACET OF THE SPORT. THROUGH THE QUALITY AND ENERGY OF OUR VOLUNTEERS, AND OFFERING AFFORDABLE ICE TIME, WE ENSURE THAT ALL OUR SKATERS HAVE THE OPPORTUNITY TO PURSUE THEIR DREAMS WHILE ALSO GIVING BACK TO THE COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SKATING CLUB OF WNY IS A COMMUNITY OF FAMILIES, ATHLETES AND PROFESSIONALS UNITED BY LOVE OF SKATING AND A CIMMITMENT TO BRINGING EXCELELNCE TO EVERY FACET OF THE SPORT. THROUGH THE QUALITY AND ENERGY OF OUR VOLUNTEERS, AND OFFERING AFFORDABLE ICE TIME, WE ENSURE THAT ALL OUR SKATERS HAVE THE OPPORTUNITY TO PURSUE THEIR DREAMS WHILE ALSO GIVING BACK TO THE COMMUNITY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>56273</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>56273</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN TESTA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAT LUPIANI</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON PARINI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TODD CLARK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLYN FLATTERY</PersonNm>
        <TitleTxt>MEMBER CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL PAWLOWSKI</PersonNm>
        <TitleTxt>HOSPITALITY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATTI DIGNITTI</PersonNm>
        <TitleTxt>TEST CHAIR</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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ROBIN</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>TESTA</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>133 NATHANS TRAIL</AddressLine1Txt>
          <AddressLine2Txt>133 NATHANS TRAIL</AddressLine2Txt>
          <CityNm>LANCASTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14086</ZIPCd>
        </USAddress>
        <PhoneNum>7162281771</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>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>59449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75190</CurrentTaxYearAmt>
        <TotalAmt>134639</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>59449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75190</CurrentTaxYearAmt>
        <TotalAmt>134639</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>134639</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>59449</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75190</CurrentTaxYearAmt>
        <TotalAmt>134639</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <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 FEES 84 COMPETITION &amp; TESTING 44,659 MEMBERSHIP FEES 4,655 INSURANCE 990 ICE BILLS 4,590 OFFICE 355 PROMOTION 159 BOOKKEEPING 781 TOTAL 56,273</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SKATING CLUB OF WNY IS A COMMUNITY OF FAMILIES, ATHLETES AND PROFESSIONALS UNITED BY LOVE OF SKATING AND A CIMMITMENT TO BRINGING EXCELELNCE TO EVERY FACET OF THE SPORT. THROUGH THE QUALITY AND ENERGY OF OUR VOLUNTEERS, AND OFFERING AFFORDABLE ICE TIME, WE ENSURE THAT ALL OUR SKATERS HAVE THE OPPORTUNITY TO PURSUE THEIR DREAMS WHILE ALSO GIVING BACK TO THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SKATING CLUB OF WNY IS A COMMUNITY OF FAMILIES, ATHLETES AND PROFESSIONALS UNITED BY LOVE OF SKATING AND A CIMMITMENT TO BRINGING EXCELELNCE TO EVERY FACET OF THE SPORT. THROUGH THE QUALITY AND ENERGY OF OUR VOLUNTEERS, AND OFFERING AFFORDABLE ICE TIME, WE ENSURE THAT ALL OUR SKATERS HAVE THE OPPORTUNITY TO PURSUE THEIR DREAMS WHILE ALSO GIVING BACK TO THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
