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    <ReturnTs>2024-02-13T23:53:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237262372</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FORT SUTTER RACING PIGEON CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FORT</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>3235 23RD AVE</AddressLine1Txt>
        <CityNm>SACRAMENTO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95820</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES LOOPER</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>9168014322</PhoneNum>
      <SignatureDt>2024-02-12</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JAMES</PersonFirstNm>
        <PersonLastNm>LOOPER</PersonLastNm>
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      <SSN>XXX-XX-XXXX</SSN>
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        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <GrossReceiptsAmt>162430</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.FORTSUTTERRACINGPIGEONCLUB.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1930</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>To educate people about the breeding and raising of homing pigeons and the sport of pigeon racing.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>32</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>32</VotingMembersIndependentCnt>
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      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
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      <PYInvestmentIncomeAmt>12</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1274</CYInvestmentIncomeAmt>
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      <PYTotalRevenueAmt>187191</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>162430</CYTotalRevenueAmt>
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      <CYTotalFundraisingExpenseAmt>133330</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>187524</PYOtherExpensesAmt>
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      <PYTotalExpensesAmt>187524</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>184260</CYTotalExpensesAmt>
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      <TotalAssetsEOYAmt>310864</TotalAssetsEOYAmt>
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      <NetAssetsOrFundBalancesBOYAmt>332694</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>310864</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>To educate people about the breeding and raising of homing pigeons and the sport of pigeon racing.</MissionDesc>
      <ExpenseAmt>11705</ExpenseAmt>
      <Desc>Members engaged in the sport of pigeon racing. Fifteen old bird and sixteen young bird races were held. Expenses were incurred in the training and releasing of pigeons at different locations in Nevada and Idaho. Plaques and diplomas were given for placing in a race.</Desc>
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        <Desc>Each new member was provided with a sponsor to assist as needed. Monthly meetings were held so that memebers could discuss pigeon related questions. New members were educated in the raising of homing pigeons. They were educated on how to appropriately put on racing/identification bands and the use of pigeon clock timers for pigeon racing.</Desc>
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      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
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      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="990G">true</FundraisingActivitiesInd>
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      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
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      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
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      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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      <BooksInCareOfDetail>
        <PersonNm>TIM LAZANSKY</PersonNm>
        <PhoneNum>9168127447</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6440 HELSTEIN WAY</AddressLine1Txt>
          <CityNm>SACRAMENTO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95831</ZIPCd>
        </USAddress>
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        <PersonNm>Matt Davis</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <PersonNm>Tim LaZansky</PersonNm>
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        <PersonNm>James Looper</PersonNm>
        <TitleTxt>President</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Frank Howald</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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        <ManagementAndGeneralAmt>3205</ManagementAndGeneralAmt>
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        <Desc>FIREWORK EXPENSES</Desc>
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        <FundraisingAmt>8313</FundraisingAmt>
      </OtherExpensesGrp>
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        <FundraisingAmt>125017</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>RACE EXPENSES</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Active membership: any homing pigeon fancier of good character shall be eligible for active membership</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Proposals for new members shall be submitted in person by prospective members who have properly applied for membership in writing at least one regular meeting prior to the regular meeting of the applicants acceptance or rejection.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Every member in good standing shall be entitled to one vote on questions coming before the club. A yes vote by eighty per cent of the members attending the meeting is necessary to accept a new member. By a majority vote of the club, various motions may be passed and become laws of the club.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>No review was conducted or will be conducted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents may be available to the public if requested.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>
