﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-29T14:04:48-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161809869</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>C &amp; L ADVISORS GROUP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>160 NORTH MAIN STREET STE 106</AddressLine1Txt>
        <CityNm>ELMIRA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>455303101</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>TYOGA RUNNING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>TYOG</BusinessNameControlTxt>
      <PhoneNum>8143675682</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 949</AddressLine1Txt>
        <CityNm>WELLSBORO</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>16901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>STEVE HANES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8143675682</PhoneNum>
      <SignatureDt>2025-05-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CYNTHIA A WILLIAMS</PreparerPersonNm>
      <PTIN>P00430029</PTIN>
      <PhoneNum>6077670026</PhoneNum>
      <PreparationDt>2025-05-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SITES.GOOGLE.COM/TYOGARUNNINGCLUBPA</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>65758</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>685</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">64985</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>55596</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>9389</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>88</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>88</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>10162</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6550</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>220</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>120</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>9427</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16317</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6155</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>44324</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>38169</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>40379</BOYAmt>
        <EOYAmt>35438</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3945</BOYAmt>
        <EOYAmt>2731</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>44324</BOYAmt>
        <EOYAmt>38169</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>44324</BOYAmt>
        <EOYAmt>38169</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE HEALTHY OUTDOOR ACTIVITIES AND INTRODUCE PARTICIPANTS TO THE HEALTHY BENEFITS OF RUNNING AND WALKING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FIVE (5) KILOMETER RUN HELD FOR YOUTH UNDER THE AGE OF TWELVE (12). TOTAL OF 150 YOUTH PARTICIPATED IN THE EVENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7140</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>100 MILE, 100 KILOMETER, 50 MILE AND MARATHTON RUNS HELD FOR ADULTS ON VARIOUS DATES. TOTAL OF 250 PARTICIPANTS FOR ALL FOUR EVENTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>29142</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>50 KILOMETER, 25 KILOMETER AND 15 KILOMETER TRAIL RUNS HELD FOR ADULTS. TOTAL OF 390 PARTICIPANTS FOR ALL THREE EVENTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>19314</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55596</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHEN HAZLETT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLIFF SULLIVAN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEIGH TWOEY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE HANES</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>STEVE HANES</PersonNm>
        <USAddress>
          <AddressLine1Txt>229 CHURCH STREET</AddressLine1Txt>
          <CityNm>WESTFIELD</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16950</ZIPCd>
        </USAddress>
        <PhoneNum>8143675682</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>
        <CurrentTaxYearMinus3YearsAmt>165</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>510</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>690</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>685</CurrentTaxYearAmt>
        <TotalAmt>2050</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>60019</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55087</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52333</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64985</CurrentTaxYearAmt>
        <TotalAmt>232424</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>391</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>261</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>642</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88</CurrentTaxYearAmt>
        <TotalAmt>1382</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>60575</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55858</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53665</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65758</CurrentTaxYearAmt>
        <TotalAmt>235856</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>235856</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>60575</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>55858</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53665</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65758</CurrentTaxYearAmt>
        <TotalAmt>235856</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>RUNNING EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>64985</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>64985</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>55596</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>4</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>64985</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>64985</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>55596</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>55596</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>9389</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>CHARITABLE DONATIONS TO LOCAL ORGANIZATIONS FOR ASSISTANCE WITH EVENTS AND SCHOLARSHIPS TO SIX STUDENTS STARTING COLLEGE EDUCATION IN 2024 CONTINUING THEIR PARTICIPATION IN COLLEGIATE CROSS COUNTRY AND TRACK PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 6,000 RELATIONSHIP: NONE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 3,902 WEBSITE HOSTING/DESIGN 222 OFFICE SUPPLIES 591 COMMITTEE/MEMBERSHIP MEETINGS 2,300 INSURANCE 1,198 NON-INVESTMENT DEPRECIATION 1,214 TOTAL 9,427</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>6,070 6,070 LESS ACCUMULATED DEPRECIATION 2,125 3,339 TOTAL 3,945 2,731</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE HEALTHY OUTDOOR ACTIVITIES AND INTRODUCE PARTICIPANTS TO THE HEALTHY BENEFITS OF RUNNING AND WALKING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>