<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-15T12:48:42-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>420714325</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RSM US LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>80 CITY SQUARE</AddressLine1Txt>
        <CityNm>BOSTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>021293742</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463307013</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MINUTEMAN SPARKS YOUTH HOCKEY</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MINU</BusinessNameControlTxt>
      <PhoneNum>9783698848</PhoneNum>
      <USAddress>
        <AddressLine1Txt>84 SOUTH STREET</AddressLine1Txt>
        <CityNm>CARLISLE</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01741</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRIAN E FARLEY</PersonNm>
      <PersonTitleTxt>CLERK</PersonTitleTxt>
      <PhoneNum>9783698848</PhoneNum>
      <SignatureDt>2024-03-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BRIAN</PersonFirstNm>
        <PersonLastNm>FARLEY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL A BARTUCCA</PreparerPersonNm>
      <PTIN>P00028672</PTIN>
      <PhoneNum>6179129000</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>4960</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>4960</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>4960</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5250</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>34090</OtherExpensesTotalAmt>
      <TotalExpensesAmt>39340</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-34380</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-86041</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-120421</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>51414</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>23288</BOYAmt>
        <EOYAmt>6837</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>23288</BOYAmt>
        <EOYAmt>58251</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>109329</BOYAmt>
        <EOYAmt>178672</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-86041</BOYAmt>
        <EOYAmt>-120421</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO NURTURE, SUPPORT AND ENGAGE THE ORGANIZATION AND MANAGEMENT OF A COMPETITIVE YOUTH HOCKEY PROGRAM. THE ORGANIZATION PROVIDES A NON-DISCRIMINATORY ENVIRONMENT THAT PRESENTS RECREATIONAL AND SOCIAL BENEFITS TO ITS MEMBERS AND THE YOUTH WHO PARTICIPATE IN THE PROGRAM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE NON-FOR-PROFIT MINUTEMAN SPARKS YOUTH HOCKEY ASSOCIATION, INC. (THE MM SPARKS INC) CEASED ITS OPERATIONS AT THE END OF ITS FISCAL YEAR 2019 THAT ENDED ON APRIL 30, 2019 BECAUSE STARTING IN MARCH 2019 IT ENTERED INTO AN AGREEMENT WITH THE FOR-PROFIT MINUTEMAN SPARKS YOUTH HOCKEY ASSOCIATION, LLC (THE MM SPARKS LLC) TO SELL ALL OF ITS ASSETS AND LIABILITIES AS WELL AS ITS CONTINUED OPERATIONS TO THE MM SPARKS LLC. THE SALE REQUIRED THE APPROVAL OF THE MASSACHUSETTS STATE'S ATTORNEY GENERAL OFFICE (THE MA AG). THE APPROVAL OF THE SALE BY THE MA AG WAS NEVER FINALIZED. BECAUSE OF THIS IN MARCH 2023 THE MM SPARKS LLC CEASED ITS ONGOING OPERATIONS AND THE MM SPARKS INC RESUMED ITS OPERATIONS AND CONDUCTED THE PLAYER TRYOUTS FOR THE 2023/2024 YOUTH HOCKEY SEASON WHICH RESULTED IN A NOMINAL LEVEL OF REVENUE AND EXPENSES FOR THE PERIOD MARCH 2023 THROUGH THEN END OF ITS FISCAL YEAR 2023 THAT ENDED ON APRIL 30, 2023. THE TRANSFER OF THE RESIDUAL MM SPARKS LLC NET ASSETS TO THE MM SPARKS INC IS ANTICIPATED TO OCCUR IN THE NEAR FUTURE.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>H LARUE RENFROE</PersonNm>
        <TitleTxt>PRESIDENT/TREASURER/DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNDA A RENFROE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN E FARLEY</PersonNm>
        <TitleTxt>CLERK</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>1</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>H LARUE RENFROE</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>84 SOUTH STREET</AddressLine1Txt>
          <CityNm>CARLISLE</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01741</ZIPCd>
        </USAddress>
        <PhoneNum>9783698848</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>186590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>4960</CurrentTaxYearAmt>
        <TotalAmt>191550</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>186590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>4960</CurrentTaxYearAmt>
        <TotalAmt>191550</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>191550</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>186590</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>4960</CurrentTaxYearAmt>
        <TotalAmt>191550</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEES. AMOUNT: 1,852. DESCRIPTION: SUPPLIES. AMOUNT: 341. DESCRIPTION: ICE RENTAL FEES. AMOUNT: 3,773. DESCRIPTION: MANAGEMENT &amp; ADMIN. AMOUNT: 6,531. DESCRIPTION: MISCELLANEOUS. AMOUNT: 21,593. TOTAL TO FORM 990-EZ, LINE 16: 34,090.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER FIXED ASSETS. BEG. OF YEAR AMOUNT: 23,288. END OF YEAR AMOUNT: 0. DESCRIPTION: DUE FROM MINUTEMAN SPARKS LLC. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 6,837.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE &amp; ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 1,841. END OF YEAR AMOUNT: 5,249. DESCRIPTION: DUE TO ASSURANCE TECHNOLOGY CORPORATION. BEG. OF YEAR AMOUNT: 13,705. END OF YEAR AMOUNT: 20,238. DESCRIPTION: DUE TO NEW ENGLAND SPORTS MANAGEMENT CORP.. BEG. OF YEAR AMOUNT: 93,783. END OF YEAR AMOUNT: 97,555. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 55,630.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 33</FormAndLineReferenceDesc>
        <ExplanationTxt>MINUTEMAN SPARKS YOUTH HOCKEY ASSOCIATION, INC. RESUMED ITS OPERATIONS AND CONDUCTED HOCKEY PLAYER TRYOUTS TOWARDS THE END OF THE FISCAL YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
