﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-12T16:10:37-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Dianne C Hoffman CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>80 Redwood Lane</AddressLine1Txt>
        <CityNm>Massapequa Park</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11762</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>743218233</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Friends of Massapequa Wrestling Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>co Tara Tarasi 82 Linden Street</AddressLine1Txt>
        <CityNm>Massapequa</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11758</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Tara Tarasi</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5163982375</PhoneNum>
      <SignatureDt>2024-07-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Tara</PersonFirstNm>
        <PersonLastNm>Tarasi</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Dianne C Hoffman</PreparerPersonNm>
      <PTIN>P00058604</PTIN>
      <PhoneNum>5165320349</PhoneNum>
      <PreparationDt>2024-07-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>0</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>WWW.LEAGUELINEUP.COM/MASSAPEQUAWRESTLING</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>64736</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>50032</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1885</MembershipDuesAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>1695</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4397</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>-2702</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>7340</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2163</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>5177</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>3783</OtherRevenueTotalAmt>
      <TotalRevenueAmt>58176</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>13881</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>25450</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2687</OtherExpensesTotalAmt>
      <TotalExpensesAmt>42018</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16158</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>15916</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>32074</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>15916</BOYAmt>
        <EOYAmt>33724</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>15916</BOYAmt>
        <EOYAmt>33724</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>1650</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15916</BOYAmt>
        <EOYAmt>32074</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Promote Youth Wrestling</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Assisted youth in competing in sport of amateur wrestling;Facilitated dissemination of program information; Created travel club for camps,clinics,&amp; tournaments.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>34302</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34302</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christopher Chimeri</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tara Tarasi</PersonNm>
        <TitleTxt>Vice President and Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>Tara Tarasi</PersonNm>
        <USAddress>
          <AddressLine1Txt>co Tara Tarasi 82 Linden Street</AddressLine1Txt>
          <CityNm>Massapequa</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11758</ZIPCd>
        </USAddress>
        <PhoneNum>5163174526</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>7515</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6615</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14266</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7075</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1885</CurrentTaxYearAmt>
        <TotalAmt>37356</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>14798</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14560</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5502</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9035</CurrentTaxYearAmt>
        <TotalAmt>45170</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>23382</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22560</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>9750</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44610</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50032</CurrentTaxYearAmt>
        <TotalAmt>150334</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>45695</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43735</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25291</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57187</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60952</CurrentTaxYearAmt>
        <TotalAmt>232860</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>232860</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>5</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>4</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>1</CurrentTaxYearAmt>
        <TotalAmt>5</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1400</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>450</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>45</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>3783</CurrentTaxYearAmt>
        <TotalAmt>5678</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>47099</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44185</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25336</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57187</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>64736</CurrentTaxYearAmt>
        <TotalAmt>238543</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97620</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98020</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G" />
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMiscellaneious and Rebates 1,239End of Year Dinner Reimbursements 2,544</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMembership Dues (USAW Cards) 350Donations 60Bank fees 41Miscellaneous/Other 798Coaching Development 1,438</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAccounts Payable 0 1,650</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>