﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2014v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2016-01-07T15:09:06-06:00</ReturnTs>
    <TaxPeriodEndDt>2015-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382763936</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MASON KAMMERMANN &amp; ROHRBACK P C</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>110 PARK AVENUE</AddressLine1Txt>
        <CityNm>CHARLEVOIX</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49720</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383287016</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PETOSKEY AREA HOCKEY ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CHAR-EM HOCKEY ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PETO</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 862</AddressLine1Txt>
        <CityNm>PETOSKEY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49770</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANA GUINEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2015-12-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>YVONNE E LOOZE</PreparerPersonNm>
      <PTIN>P00771273</PTIN>
      <PhoneNum>2315474911</PhoneNum>
      <PreparationDt>2016-01-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-04-25 22:37:26Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3 RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTP://ETEAMZ.ACTIVE.COM/PAHA</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>59970</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1397</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">19844</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11931</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>7913</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>38729</OtherRevenueTotalAmt>
      <TotalRevenueAmt>48039</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>863</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>173</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>58779</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59815</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-11776</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>56936</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-23117</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>22043</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>56936</BOYAmt>
        <EOYAmt>22043</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>56936</BOYAmt>
        <EOYAmt>22043</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>56936</BOYAmt>
        <EOYAmt>22043</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO OFFER AN AFFORDABLE, LOCAL HOCKEY PROGRAM FOCUSED ON ACHIEVEMENT, FULFILLMENT, ENRICHMENT, AND ENJOYMENT OF ITS MEMBERSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE YOUTH HOCKEY PROGRAMS FOR OVER 250 CHILDREN.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59815</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59815</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANA GUINEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN STINGER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE BABCOCK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRYSTA SZALKOWSKI</PersonNm>
        <TitleTxt>FUNDRAISING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH MONTOGMERY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN DALLOS</PersonNm>
        <TitleTxt>A.C.E. COACH</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY TIMM</PersonNm>
        <TitleTxt>IP/MINI-MITE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON NEMECEK</PersonNm>
        <TitleTxt>EQUIPMENT MA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRISTA TEUSCHER</PersonNm>
        <TitleTxt>FUNDRAISING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 862</AddressLine1Txt>
          <CityNm>PETOSKEY</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49770</ZIPCd>
        </USAddress>
        <PhoneNum>2316751954</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>
        <CurrentTaxYearMinus4YearsAmt>7241</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13221</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1397</CurrentTaxYearAmt>
        <TotalAmt>21859</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>48777</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40904</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>88216</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46642</CurrentTaxYearAmt>
        <TotalAmt>269539</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>56018</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40904</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101437</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48039</CurrentTaxYearAmt>
        <TotalAmt>291398</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>291398</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56018</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40904</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101437</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48039</CurrentTaxYearAmt>
        <TotalAmt>291398</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>TOURNAMENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>8984</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>8984</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3292</OtherDirectExpensesEvent1Amt>
        <Event2Nm>CONCESSION STAN</Event2Nm>
        <GrossReceiptsEvent2Amt>5492</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>5492</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3400</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>5368</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5368</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>5239</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>19844</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>19844</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11931</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11931</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>7913</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REGISTRATIONS 38,729 TOTAL 38,729</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 321 573 504 BANK FEES 411 TOURNAMENTS 2,248 UNIFORMS 3,289 ICE 43,537 DUES &amp; FEES 1,753 REFEREES 3,260 REFUNDS 2,481 MISC 402 TOTAL 58,779</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER DECREASES -23,117 TO CORRECT CASH BALANCES TO ACTUAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO OFFER AN AFFORDABLE, LOCAL HOCKEY PROGRAM FOCUSED ON ACHIEVEMENT, FULFILLMENT, ENRICHMENT, AND ENJOYMENT OF ITS MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc4">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>