﻿<?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>2024-11-30T22:46:05-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JONI ROTH CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>694 WEEKS LANDING RD</AddressLine1Txt>
        <CityNm>CAPE MAY</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08204</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>223475227</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWER CAPE HOCKEY ASSOCIATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWE</BusinessNameControlTxt>
      <PhoneNum>6093740204</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 855</AddressLine1Txt>
        <CityNm>NORTH CAPE MAY</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>08204</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANDRI KUSWENDRA</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6093740204</PhoneNum>
      <SignatureDt>2024-11-29</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JONI ROTH CPA</PreparerPersonNm>
      <PTIN>P00608994</PTIN>
      <PhoneNum>6096020403</PhoneNum>
      <PreparationDt>2024-11-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4 RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>20767</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8802</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7853</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>12</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>4100</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3579</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>521</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>17188</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7180</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>200</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>8491</OtherExpensesTotalAmt>
      <TotalExpensesAmt>15871</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1317</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>64283</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65600</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>63385</BOYAmt>
        <EOYAmt>62526</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>898</BOYAmt>
        <EOYAmt>3074</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>64283</BOYAmt>
        <EOYAmt>65600</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>64283</BOYAmt>
        <EOYAmt>65600</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>HOCKEY LEAGUE FOR BOYS &amp; GIRLS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>INSPIRES AND TRAINS BOYS &amp; GIRLS TO PLAY HOCKEY UNDER THE GUIDELINES OF THE AMERICAN STREET HOCKEY INSTITUTE, AND IN DOING SO PROMOTES PHYSICAL FITNESS, SPORTSMANSHIP AND COMPETITIVE FAIR PLAY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>15871</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15871</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN DOUGLASS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM WEATHERBY</PersonNm>
        <TitleTxt>VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA COLLINS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDRI KUSWENDRA</PersonNm>
        <TitleTxt>TREASURER</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>
      <BooksInCareOfDetail>
        <PersonNm>ANDRI KUSWENDRA</PersonNm>
        <USAddress>
          <AddressLine1Txt>887 WEEKS LANDING RD</AddressLine1Txt>
          <CityNm>CAPE MAY</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>08204</ZIPCd>
        </USAddress>
        <PhoneNum>6093740204</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>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5090</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3375</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4875</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6375</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8802</CurrentTaxYearAmt>
        <TotalAmt>28517</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9984</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>15738</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9823</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10811</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11965</CurrentTaxYearAmt>
        <TotalAmt>58321</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>15074</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17186</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20767</CurrentTaxYearAmt>
        <TotalAmt>86838</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>86838</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>15074</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>19113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14698</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17186</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20767</CurrentTaxYearAmt>
        <TotalAmt>86838</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 1,053 INSURANCE 1,284 UNIFORMS 6,059 NON-INVESTMENT DEPRECIATION 95 TOTAL 8,491</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPOSIT ON SCOREBOARD - 2,271</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>16,321 16,321 LESS ACCUMULATED DEPRECIATION 15,423 15,518 DEPOSIT ON SCOREBOARD 0 2,271 TOTAL 898 3,074</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>INSPIRES AND TRAINS BOYS &amp; GIRLS TO PLAY HOCKEY UNDER THE GUIDELINES OF THE AMERICAN STREET HOCKEY INSTITUTE, AND IN DOING SO PROMOTES PHYSICAL FITNESS, SPORTSMANSHIP AND COMPETITIVE FAIR PLAY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2">
      <ExplanationTxt>ALL OFFICERS WERE CHANGED AT THE END OF 2023. THE ACCOUNTING BACKUP FILE PROVIDED BY THE PRIOR TREASURER WAS DAMAGED, MAKING IT NECESSARY TO COMPILE THE TAX RETURN TRANSACTIONS MANUALLY. THE OFFICERS WERE NOT AWARE OF THE PROBLEM UNTIL IT WAS DISCOVERED BY THE ACCOUNTANT. WE RESPECTFULLY REQUEST AN ABATEMENT OF PENALTIES AND INTEREST. THANK YOU.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>