﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-17T14:01:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>150614604</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHALEN DAVEY &amp; LOONEY CPA LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>31 GLENN STREET</AddressLine1Txt>
        <CityNm>MASSENA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13662</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161112708</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MASSENA MINOR HOCKEY ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MASS</BusinessNameControlTxt>
      <PhoneNum>3157693161</PhoneNum>
      <USAddress>
        <AddressLine1Txt>180 HARTE HAVEN PLAZA MASSENA ARENA</AddressLine1Txt>
        <CityNm>MASSENA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>13662</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AIMEE POIRIER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3157640541</PhoneNum>
      <SignatureDt>2024-03-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTOPHER A HERRICK CPA</PreparerPersonNm>
      <PTIN>P00231960</PTIN>
      <PhoneNum>3157692200</PhoneNum>
      <PreparationDt>2025-03-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>MASSENAMINORHOCKEY.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>183263</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5650</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>12511</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>163854</MembershipDuesAmt>
      <InvestmentIncomeAmt>1248</InvestmentIncomeAmt>
      <TotalRevenueAmt>183263</TotalRevenueAmt>
      <OtherExpensesTotalAmt>175462</OtherExpensesTotalAmt>
      <TotalExpensesAmt>175462</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7801</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>114117</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>121918</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>114117</BOYAmt>
        <EOYAmt>121918</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>114117</BOYAmt>
        <EOYAmt>121918</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>114117</BOYAmt>
        <EOYAmt>121918</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>MASSENA MINOR HOCKEY ASSOCIATION INC PROVIDES, SUPERVISES AND FINANCES A RECREATIONAL HOCKEY PROGRAM. THEY TEACH THE FUNDAMENTALS OF HOCKEY AND DEVELOP TEAM SKILLS, DEVELOP AN UNDERSTANDING OF HOCKEY, EMBRACING BOTH INDIVIDUAL SKILLS AND TEAM PLAY, PROVIDE RECREATION FOR PLAYERS AND DEVELOP SKILLS AT A COMPETITIVE LEVEL. THEY PROVIDE A SUPERVISED PROGRAM OF COMPETITIVE HOCKEY GAMES UNDER THE RULES AND POLICIES OF USA HOCKEY, INC.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MASSENA MINOR HOCKEY ASSOCIATION PROVIDES, SUPERVISES AND FINANCES A RECREATIONAL HOCKEY PROGRAM. THEY TEACH THE FUNDAMENTALS OF HOCKEY AND DEVELOP TEAM SKILLS, DEVELOP AN UNDERSTANDING OF HOCKEY, EMBRACING BOTH INDIVIDUAL SKILLS AND TEAM PLAY, PROVIDE RECREATION FOR PLAYERS AND DEVELOP SKILLS AT A COMPETITIVE LEVEL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>175462</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>175462</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MCCABE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BINION</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AIMEE POIRIER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE NILES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY LOVE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD WINSTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTOPHER CASTELL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHEENA SMITH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLES SEARS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAYDEN PERNICE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>AIMEE POIRIER</PersonNm>
        <USAddress>
          <AddressLine1Txt>180 HARTE HAVEN PLAZA MASSENA ARENA</AddressLine1Txt>
          <CityNm>MASSENA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>13662</ZIPCd>
        </USAddress>
        <PhoneNum>3157693161</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>64381</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130261</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125671</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>171164</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169504</CurrentTaxYearAmt>
        <TotalAmt>660981</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>64381</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>130261</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>125671</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>171164</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169504</CurrentTaxYearAmt>
        <TotalAmt>660981</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>660981</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>502</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>782</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1202</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1248</CurrentTaxYearAmt>
        <TotalAmt>4961</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>665942</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>68455</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99260</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99250</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 669 APPARREL COST 33,438 COACH CLINICS 5,810 ICE FEES 87,730 MEMBERSHIP &amp; DUES 976 REFEREE EXPENSE 16,126 TOURNAMENT EXPENSE 24,076 SUPPLIES 6,637 TOTAL 175,462</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>MASSENA MINOR HOCKEY ASSOCIATION INC PROVIDES, SUPERVISES AND FINANCES A RECREATIONAL HOCKEY PROGRAM. THEY TEACH THE FUNDAMENTALS OF HOCKEY AND DEVELOP TEAM SKILLS, DEVELOP AN UNDERSTANDING OF HOCKEY, EMBRACING BOTH INDIVIDUAL SKILLS AND TEAM PLAY, PROVIDE RECREATION FOR PLAYERS AND DEVELOP SKILLS AT A COMPETITIVE LEVEL. THEY PROVIDE A SUPERVISED PROGRAM OF COMPETITIVE HOCKEY GAMES UNDER THE RULES AND POLICIES OF USA HOCKEY, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>MASSENA MINOR HOCKEY ASSOCIATION PROVIDES, SUPERVISES AND FINANCES A RECREATIONAL HOCKEY PROGRAM. THEY TEACH THE FUNDAMENTALS OF HOCKEY AND DEVELOP TEAM SKILLS, DEVELOP AN UNDERSTANDING OF HOCKEY, EMBRACING BOTH INDIVIDUAL SKILLS AND TEAM PLAY, PROVIDE RECREATION FOR PLAYERS AND DEVELOP SKILLS AT A COMPETITIVE LEVEL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>