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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>SKI AREAS OF NEW YORK, INC. IS A NON-PROFIT BUSINESS LEAGUE ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND NEW YORK STATE REGULATIONS. HOWEVER, ACTIVITIES AND INCOME UNRELATED TO ITS EXEMPT PURPOSE AS DEFINED BY THE CODE IS SUBJECT TO INCOME TAX ON THESE UNRELATED ACTIVITIES. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NOT SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED PRIOR TO JUNE 30, 2021. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2021 THROUGH JUNE 30, 2024 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS. MANAGEMENT OF THE ASSOCIATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 HAS BEEN REVIEWED BY THE BOARD PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS COMPENSATION ANNUALLY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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</Return>