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        <BusinessCd>900099</BusinessCd>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>76355</ProgramServicesAmt>
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        <ProgramServicesAmt>15553</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2744</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
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        <ProgramServicesAmt>12352</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2180</ManagementAndGeneralAmt>
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      <FeesForServicesLegalGrp>
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        <ProgramServicesAmt>336</ProgramServicesAmt>
        <ManagementAndGeneralAmt>60</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>5061</ProgramServicesAmt>
        <ManagementAndGeneralAmt>894</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>36648</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6467</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>15005</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>4174</ProgramServicesAmt>
        <ManagementAndGeneralAmt>736</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>8534</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1507</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>8867</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1565</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>125952</ProgramServicesAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <InvestmentIncomePYPct>0.00730</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
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      <OtherSecuritiesGrp>
        <Desc>INVESTMENTS</Desc>
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        <MethodValuationCd>F</MethodValuationCd>
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      <OtherAssetsOrgGrp>
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      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILITY</Desc>
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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES REQUIRE ASSOCIATION TO EXAMINE ITS TAX POSITIONS FOR UNCERTAIN POSITIONS. ASSOCIATION IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT 12 MONTHS, OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES. ASSOCIATION'S POLICY IS TO RECOGNIZE PENALTIES AND INTEREST AS INCURRED IN ITS STATEMENT OF ACTIVITIES AS A COMPONENT OF OPERATING EXPENSES, AND TOTAL $0 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. ASSOCIATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE.</ExplanationTxt>
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    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSOCIATION HAS MEMBERS. EACH MEMBER PAYS ANNUAL DUES WHICH GIVES THEM EQUAL VOTES FOR THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS MANAGES THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>WITH PAID MEMBERSHIP DUES, A MEMBER CAN NOMINATE AND ELECT OTHER MEMBERS TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS SCHEDULES THE COMPLETION OF THE IRS FORM 990 REPORT WITH THE YEAR END FINANICAL STATEMENTS PRIOR TO THE DUE DATE. UPON COMPLETION OF A DRAFT IRS FORM 990 REPORT, THE BOARD OF DIRECTORS REVIEWS AND SUBMIT QUESTIONS, CONCERNS AND EDITS. AFTER BOARD OF DIRECTORS APPROVAL, FINANCIAL STATEMENTS AND IRS FORM 990 REPORT ARE FILED WITH IRS AND STATE OF INDIANA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL AGREEMENTS ARE MADE WITH PERSONS OR COMPANIES WITH NO RELATIVES ON THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE BOARD DECIDES WITH DISCUSSION WITH OUTSIDE PROFESSIONALS ON MANAGEMENT COMPENSATION AMOUNTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL STATEMENTS ARE MADE PUBLIC AT INDIANA PARK AND RECREATION ASSOCIATION OFFICES AND AVAILABLE UPON WRITEN REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
