﻿<?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="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-01-27T16:52:12-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411709186</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CZEH WILSON WILMER &amp; STRAND</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>102 2ND STREET SE SUITE B</AddressLine1Txt>
        <CityNm>ROSEAU</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56751</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300504598</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROSEAU YOUTH HOCKEY ASSOCIATION INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>C/O CZEH WILSON WILMER &amp; STRAND</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROSE</BusinessNameControlTxt>
      <PhoneNum>2184633937</PhoneNum>
      <USAddress>
        <AddressLine1Txt>102 2ND STREET SE B</AddressLine1Txt>
        <CityNm>ROSEAU</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56751</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL LAPLANTE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2184633937</PhoneNum>
      <SignatureDt>2026-01-18</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVE CZEH</PreparerPersonNm>
      <PTIN>P00077402</PTIN>
      <PhoneNum>2184631750</PhoneNum>
      <PreparationDt>2026-01-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.ROSEAUHOCKEYONLINE.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>187911</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>11704</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>127940</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041200001">48267</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12275</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>35992</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>175636</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>53043</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1043</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10954</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>79335</OtherExpensesTotalAmt>
      <TotalExpensesAmt>144375</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31261</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>102725</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>133986</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>36933</BOYAmt>
        <EOYAmt>78487</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>65792</BOYAmt>
        <EOYAmt>55499</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>102725</BOYAmt>
        <EOYAmt>133986</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>102725</BOYAmt>
        <EOYAmt>133986</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>OPERATION OF YOUTH HOCKEY PROGRAM</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION AND OPERATION OF ROSEAU AREA YOUTH HOCKEY PROGRAM WHICH GIVES APPROXIMATELY 270 AREA BOYS AND GIRLS THE OPPORTUNITY TO PLAY ICE HOCKEY AT COMPETITIVE AND RECREATIONAL LEVELS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL LARSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE KLEMA</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL LAPLANTE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER LOVGREN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT KVIEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZACH JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL BAUMGARTNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUKE ERICKSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TREVOR HAMMER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</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>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>102 2ND STREET SE B</AddressLine1Txt>
          <CityNm>ROSEAU</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56751</ZIPCd>
        </USAddress>
        <PhoneNum>2184631750</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>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>29883</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45006</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>11704</CurrentTaxYearAmt>
        <TotalAmt>133085</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>68510</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64508</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>86801</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122307</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>127940</CurrentTaxYearAmt>
        <TotalAmt>470066</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>45213</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>69093</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47880</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48708</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48267</CurrentTaxYearAmt>
        <TotalAmt>259161</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>143606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>178607</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>159590</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>192598</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>187911</CurrentTaxYearAmt>
        <TotalAmt>862312</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>862312</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>143606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>178607</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>159590</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>192598</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>187911</CurrentTaxYearAmt>
        <TotalAmt>862312</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF SCRAMBLE</Event1Nm>
        <GrossReceiptsEvent1Amt>26298</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>26298</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4776</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FAIR STAND</Event2Nm>
        <GrossReceiptsEvent2Amt>14771</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>14771</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>7299</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>7198</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>7198</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>200</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>48267</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>48267</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>12275</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>12275</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>35992</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 10,293. DESCRIPTION: OTHER EXPENSES. AMOUNT: 661. TOTAL TO FORM 990-EZ, LINE 14: 10,954.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: REFEREES AND COACHES. AMOUNT: 29,166. DESCRIPTION: INSURANCE. AMOUNT: 17,947. DESCRIPTION: PAYROLL TAXES. AMOUNT: 4,244. DESCRIPTION: YOUTH TEAM EXPENSES. AMOUNT: 27,978. TOTAL TO FORM 990-EZ, LINE 16: 79,335.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>