<?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>2024-04-21T14:45:14-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161327666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>IAN REDPATH ATTORNEY AT LAW</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 236</AddressLine1Txt>
        <CityNm>EAST AMHERST</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14051</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161561194</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTERN NEW YORK SOCCER ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>5853506746</PhoneNum>
      <USAddress>
        <AddressLine1Txt>165 WEST COMMERCE ST</AddressLine1Txt>
        <CityNm>E ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14445</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATTHEW KRYWONOS</PersonNm>
      <PersonTitleTxt>ACTING PRESIDENT</PersonTitleTxt>
      <PhoneNum>5853506746</PhoneNum>
      <SignatureDt>2024-04-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MATTHEW</PersonFirstNm>
        <PersonLastNm>KRYWONOS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>IAN J REDPATH</PreparerPersonNm>
      <PTIN>P00842927</PTIN>
      <PhoneNum>7165103400</PhoneNum>
      <PreparationDt>2024-04-21</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WNYSASOCCER.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29159</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>1371</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>27788</MembershipDuesAmt>
      <TotalRevenueAmt>29159</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1650</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>509</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>53807</OtherExpensesTotalAmt>
      <TotalExpensesAmt>55966</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-26807</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>111726</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>84919</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>110933</BOYAmt>
        <EOYAmt>84175</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>793</BOYAmt>
        <EOYAmt>744</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>111726</BOYAmt>
        <EOYAmt>84919</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>111726</BOYAmt>
        <EOYAmt>84919</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE VARIOUS PROGRAMS IN AMATEUR ATHLETIC -- SOCCER</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SANCTION LEAGUES FOR MEN AND WOMEN FOR COMPETITION AND PLAYER DEVELOPMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>42775</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONDUCT ELITE PROGRAM FOR ABOUT 250 SOCCER PLAYERS THAT LEADS TO POSSIBLE NATIONAL TEAM RECOGNITION AND SELECTION AS WELL AS NATIONAL CUP COMPETITIONS LEADING TO NATIONAL CHAMPIONSHIPS AT VARIOUS AGE GROUPS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>884</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE GENERAL TRAINING AND DEVELOPMENT OF SOCCER WITHIN THE JURISDICTION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>49</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>43708</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARMAN CAPAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KOSMAS SARIGIANNIS</PersonNm>
        <TitleTxt>1ST VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KAHMKE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>550</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY OUTHOUSE</PersonNm>
        <TitleTxt>2ND VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT KRYWONOS</PersonNm>
        <TitleTxt>SECRETARY.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>550</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREW ADLEMAN</PersonNm>
        <TitleTxt>3RD VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL TATA</PersonNm>
        <TitleTxt>REFEREE ADMI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN KAHMKE</PersonNm>
        <TitleTxt>REGISTRAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>550</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARMAN CAPAN</PersonNm>
        <TitleTxt>WEBMASTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW KRYWONOS</PersonNm>
        <TitleTxt>ACTING PRESI</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>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN KAHMKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>165 WEST COMMERCE ST</AddressLine1Txt>
          <CityNm>E ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14445</ZIPCd>
        </USAddress>
        <PhoneNum>5853506746</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>239</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>239</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>97153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26690</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90073</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29159</CurrentTaxYearAmt>
        <TotalAmt>275355</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>97153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26929</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90073</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29159</CurrentTaxYearAmt>
        <TotalAmt>275594</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>275594</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>97153</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26929</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90073</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32280</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29159</CurrentTaxYearAmt>
        <TotalAmt>275594</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES SUPPLIES 143 WEBSITE, UODATES SERVES 480 SOFTWARE UPDATES AND ANTIVIRU 511 TRAVEL USSF AGM 2,371 STATE MEETINGS 150 USASA PLAYER REG 44,214 CUP EXPENSE 5,259 MISC 630 NON-INVESTMENT DEPRECIATION 49 TOTAL 53,807</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 13,573 13,573 LESS ACCUMULATED DEPRECIATION 12,780 12,829 TOTAL 793 744</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>CONDUCT ELITE PROGRAM FOR ABOUT 250 SOCCER PLAYERS THAT LEADS TO POSSIBLE NATIONAL TEAM RECOGNITION AND SELECTION AS WELL AS NATIONAL CUP COMPETITIONS LEADING TO NATIONAL CHAMPIONSHIPS AT VARIOUS AGE GROUPS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE GENERAL TRAINING AND DEVELOPMENT OF SOCCER WITHIN THE JURISDICTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
