<?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>2024-05-09T14:03:34-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463927779</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FITTANTE &amp; COLENSO CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3660 N US HWY 2</AddressLine1Txt>
        <CityNm>IRON MOUNTAIN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382443852</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MOUNTAIN VIEW ICE ARENA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MOUN</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 126</AddressLine1Txt>
        <CityNm>IRON MOUNTAIN</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49801</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVE JUUL</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-05-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>STEVE</PersonFirstNm>
        <PersonLastNm>JUUL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANA COLENSO</PreparerPersonNm>
      <PTIN>P00120504</PTIN>
      <PhoneNum>9067744051</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</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>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>164525</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2041</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>162451</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>33</InvestmentIncomeAmt>
      <TotalRevenueAmt>164525</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>44404</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>990</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>49794</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>49333</OtherExpensesTotalAmt>
      <TotalExpensesAmt>144521</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20004</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>211579</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>231583</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7686</BOYAmt>
        <EOYAmt>11060</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>201774</BOYAmt>
        <EOYAmt>191118</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>80138</BOYAmt>
        <EOYAmt>74967</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>289598</BOYAmt>
        <EOYAmt>277145</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>78019</BOYAmt>
        <EOYAmt>45562</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>211579</BOYAmt>
        <EOYAmt>231583</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE AND MAINTAIN A FACILITY FOR YOUTH AND ADULT HOCKEY ORGANIZATIONS, YOUTH AND ADULT FIGURE SKATING ORGANIZATIONS, HOCKEY TOURNAMENTS AND COMMUNITY FREE SKATING FOR ALL AREA RESIDENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WE MANAGE THE ICE ARENA FACILITY FOR ALL THE LOCAL HOCKEY ASSOCIATIONS INCLUDING THE HIGH SCHOOL TEAMS IN ADDITION TO OUR FIGURE SKATING CLUBS, AND FREE SKATE TIME FOR OUR COMMUNITY RESIDENTS. WE ORGANIZE THE ICE TIME AND RENTAL FEES, MANAGE THE QUALITY OF THE ICE FOR ALL THE SKATE TIMES AND TOURNAMENTS, MANAGE ALL THE UTILITIES AND MAINTENANCE AND REPAIRS ON THE BUILDING. WE ALSO RENT OUR FACILITY FOR VARIOUS COMMUNITY EVENTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>124342</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DEPRECIATION PROVIDES A MEANS TO ASSESS THE LIFE REMAINING ON THE EQUIPMENT AND BUILDINGS LISTED AS ASSETS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19022</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>143364</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN GORDON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE JUUL</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG WADGE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH BALDWIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGELA ANDERSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELLISSA LUCAS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENNIS PERPICH</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MELISSA LUCAS</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>MELLISSA LUCAS</BusinessNameLine2Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 126</AddressLine1Txt>
          <AddressLine2Txt>PO BOX 126</AddressLine2Txt>
          <CityNm>IRON MOUNTAIN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49801</ZIPCd>
        </USAddress>
        <PhoneNum>9067741480</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>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>4506</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31938</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>2041</CurrentTaxYearAmt>
        <TotalAmt>38485</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>127284</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128306</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87087</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>162484</CurrentTaxYearAmt>
        <TotalAmt>505161</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>131790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128306</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119025</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>164525</CurrentTaxYearAmt>
        <TotalAmt>543646</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>543646</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>131790</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128306</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119025</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>164525</CurrentTaxYearAmt>
        <TotalAmt>543646</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 ADVERTISING 144 OFFICE SUPPLIES 688 LOAN INTEREST 3,414 INSURANCE 10,457 REPAIRS AND MAINTENANCE 12,696 JANITORIAL SUPPLIES 1,294 DUES 1,000 MICHIGAN ANNUAL FEE 40 MUSIC LICENSE 287 HOCKEY BROADCASTING FEE 124 BANK CHARGES 167 NON-INVESTMENT DEPRECIATION 19,022 TOTAL 49,333</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 185,086 188,280 LESS ACCUMULATED DEPRECIATION 105,043 113,345 OFFICE EQUIPMENT 2,507 2,507 LESS ACCUMULATED DEPRECIATION 2,412 2,475 TOTAL 80,138 74,967</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 783 499 LT NOTE PAYABLE 77,236 45,063</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE AND MAINTAIN A FACILITY FOR YOUTH AND ADULT HOCKEY ORGANIZATIONS, YOUTH AND ADULT FIGURE SKATING ORGANIZATIONS, HOCKEY TOURNAMENTS AND COMMUNITY FREE SKATING FOR ALL AREA RESIDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>WE MANAGE THE ICE ARENA FACILITY FOR ALL THE LOCAL HOCKEY ASSOCIATIONS INCLUDING THE HIGH SCHOOL TEAMS IN ADDITION TO OUR FIGURE SKATING CLUBS, AND FREE SKATE TIME FOR OUR COMMUNITY RESIDENTS. WE ORGANIZE THE ICE TIME AND RENTAL FEES, MANAGE THE QUALITY OF THE ICE FOR ALL THE SKATE TIMES AND TOURNAMENTS, MANAGE ALL THE UTILITIES AND MAINTENANCE AND REPAIRS ON THE BUILDING. WE ALSO RENT OUR FACILITY FOR VARIOUS COMMUNITY EVENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPRECIATION PROVIDES A MEANS TO ASSESS THE LIFE REMAINING ON THE EQUIPMENT AND BUILDINGS LISTED AS ASSETS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
