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    <ReturnTs>2026-09-10T13:25:29-07:00</ReturnTs>
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        <BusinessNameLine1Txt>Kotas &amp; Kotas CPA'S PC</BusinessNameLine1Txt>
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        <BusinessNameLine1Txt>SNO-RASCALS INC</BusinessNameLine1Txt>
      </BusinessName>
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      <PersonNm>JEFFREY LIDDLE</PersonNm>
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      <SignatureDt>2026-08-26</SignatureDt>
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      <PreparerPersonNm>STEPHEN R CZECHOWSKI</PreparerPersonNm>
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      <PhoneNum>7169377588</PhoneNum>
      <PreparationDt>2026-09-01</PreparationDt>
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    <TaxYr>2025</TaxYr>
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      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>147050</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>188004</EOYAmt>
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      <PrimaryExemptPurposeTxt>MAINTENANCE AND OPERATION OF SNOWMOBILE CLUB IN ERIE COUNTY</PrimaryExemptPurposeTxt>
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        <PersonNm>JEFFREY LIDDLE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID STAEBELL</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARINA SCALISE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMMY ADSITT</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSHUA LEWANDOWSKI</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>JOSHUA LEWANDOWSKI</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 329</AddressLine1Txt>
          <CityNm>HOLLAND</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14080</ZIPCd>
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      <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>
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        <FormAndLineReferenceDesc>Pt II Ln 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part II, Line 10 Description: GROSS INCOME FROM FUNDRAISERS 2021: 815. 2022: 2470. 2023: 3667. 2024: 9753. 2025: 22389.</ExplanationTxt>
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        <Event1Nm>GUN RAFFLE</Event1Nm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR ORGANIZATION IS RESPECTFULLY REQUESTING A WAIVER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>OF ANY LATE-FILING PENALTIES UNDER INTERNAL REVENUE CODE SECTION 6652(c) REGARDING THE OF FORM 990-EZ FOR THE FISCAL YEAR ENDING MARCH 31, 2026.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SUBMITTED A FORM 990-N ELECTRONIC POSTCARD BASED ON PRELIMINARY FINANCIAL ESTIMATES SHOWING GROSS RECEIPTS UNDER THE $50,000 THRESHOLD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>WE LATER DETERMINED THAT THE ACTUAL GROSS RECEIPTS FOR THE FISCAL YEAR WERE $78,117; AND TOTAL ASSETS WERE $188,004. WE IMMEDIATELY AND PROACTIVELY PREPARED THIS PROPER FORM 990-EZ RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WAS NO WILLFUL INTENT TO DEFRAUD AND OUR FILING HISTORY WITH THE IRS HAS ALWAYS BEEN EXEMPLARY. WE HAVE TAKEN PRECAUTIONARY MEASURES TO ENSURE THAT OUR PRELIMINARY CALCULATIONS ARE MORE PRECISE. BECAUSE OF THE ABOVE FACTS WE RESPECTFULLY REQUEST THAT NO LATE-FILING PENALTIES BE ASSESSED. THANK YOU FOR YOUR CONSIDERATION IN THIS MATTER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAIL MAINTENANCE 8707.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE, POSTAGE, &amp; MISC. 1843.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES &amp; FEES 754.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SNOWMOBILE REPAIRS AND SUPPLIES 3699.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS 2103.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 2366.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FUEL 2647.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMBARDIER 160 #1 50000. 50000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>74 DRAG 12500. 12500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>84 DRAG 13000. 13000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMBARDIER 180 28000. 28000.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>RANGER QUAD 5000. 5000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SMALL DRAG 10000. 10000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>BOMBARDIER 160 #2 28550. 28550.</ExplanationTxt>
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