<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-11T09:48:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>232789843</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BLUMENTHAL &amp; PALMER PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1500 E LANCASTER AVE STE 104</AddressLine1Txt>
        <CityNm>PAOLI</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>193011500</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232751547</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN PROFESSIONAL RODEO</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>6104135010</PhoneNum>
      <USAddress>
        <AddressLine1Txt>180 BAKER ROAD</AddressLine1Txt>
        <CityNm>COCHRANVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19330</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS PRANGE</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6104135010</PhoneNum>
      <SignatureDt>2024-06-18</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CHRIS</PersonFirstNm>
        <PersonLastNm>PRANGE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SUSAN E PALMER</PreparerPersonNm>
      <PTIN>P01219433</PTIN>
      <PhoneNum>6106443402</PhoneNum>
      <PreparationDt>2024-06-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>CHRIS PRANGE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 362</AddressLine1Txt>
        <CityNm>COCHRANVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19330</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>338165</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>APRARODEO.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <ActivityOrMissionDesc>TO PROMOTE THE SPORT OF RODEO IN THE NORTHEASTER UNITED STATES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>4</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>83316</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>90760</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>153255</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>247405</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>1</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>236572</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>338165</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>-2652</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>60623</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>197851</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>221696</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>195199</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>282319</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>41373</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>55846</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>70089</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>126862</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>23600</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>24527</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>46489</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>102335</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROMOTE THE SPORT OF RODEO IN THE NORTHEASTERN UNITED STATES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>TO PROMOTE THE SPORT OF RODEO.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>THE AMERICAN FINALS RODEO (AFR) IS THE ONLY RODEO EVENT THAT AMERICAN PROFESSIONAL RODEO ASSOCIATION (ARPA) ORGANIZES AND HOLDS. THE TOP EARNERS FROM ALL APRA SANCTIONED RODEOS COMPETE DURING THE YEAR FOR PRIZES AND AWARDS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>61</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>4</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>true</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>JEANNE ASKEY</PersonNm>
        <PhoneNum>8146252198</PhoneNum>
        <USAddress>
          <AddressLine1Txt>977 DRY RUN ROAD</AddressLine1Txt>
          <CityNm>BEACH CREEK</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>16822</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEANNE GOFORTH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS KELLY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS PRANGE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLENE WELSH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>90760</MembershipDuesAmt>
      <TotalContributionsAmt>90760</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER INCOME</Desc>
        <TotalRevenueColumnAmt>133679</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>133679</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RODEO INCOME</Desc>
        <TotalRevenueColumnAmt>108246</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>108246</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SPONSORSHIPS</Desc>
        <TotalRevenueColumnAmt>5000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MERCHANDISE SALES</Desc>
        <TotalRevenueColumnAmt>480</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>480</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>247405</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>338165</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>247405</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>60623</TotalAmt>
        <ProgramServicesAmt>60623</ProgramServicesAmt>
      </BenefitsToMembersGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>20800</TotalAmt>
        <ManagementAndGeneralAmt>20800</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>1519</TotalAmt>
        <ProgramServicesAmt>1519</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1038</TotalAmt>
        <ManagementAndGeneralAmt>1038</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>4997</TotalAmt>
        <ManagementAndGeneralAmt>4997</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5469</TotalAmt>
        <ManagementAndGeneralAmt>5469</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>3395</TotalAmt>
        <ProgramServicesAmt>3395</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1659</TotalAmt>
        <ManagementAndGeneralAmt>1659</ManagementAndGeneralAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>2694</TotalAmt>
        <ProgramServicesAmt>2694</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PRIZE EXPENSE</Desc>
        <TotalAmt>166864</TotalAmt>
        <ProgramServicesAmt>166864</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
        <TotalAmt>6583</TotalAmt>
        <ManagementAndGeneralAmt>6583</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WEBSITE</Desc>
        <TotalAmt>2580</TotalAmt>
        <ManagementAndGeneralAmt>2580</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLINICS</Desc>
        <TotalAmt>1998</TotalAmt>
        <ProgramServicesAmt>1998</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2100</TotalAmt>
        <ProgramServicesAmt>838</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1262</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>282319</TotalAmt>
        <ProgramServicesAmt>237931</ProgramServicesAmt>
        <ManagementAndGeneralAmt>44388</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2347</BOYAmt>
        <EOYAmt>3454</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>67742</BOYAmt>
        <EOYAmt>123408</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>70089</BOYAmt>
        <EOYAmt>126862</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>27</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>23600</BOYAmt>
        <EOYAmt>24500</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>23600</BOYAmt>
        <EOYAmt>24527</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>46489</BOYAmt>
        <EOYAmt>102335</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>46489</BOYAmt>
        <EOYAmt>102335</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>70089</BOYAmt>
        <EOYAmt>126862</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>55846</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <TotalRevEtcAuditedFinclStmtAmt>338165</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>338165</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>338165</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>282319</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>282319</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>282319</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN FINALS RODEO (AFR) IS THE ONLY RODEO EVENT THAT AMERICAN PROFESSIONAL RODEO ASSOCIATION (ARPA) ORGANIZES AND HOLDS. THE TOP EARNERS FROM ALL APRA SANCTIONED RODEOS COMPETE DURING THE YEAR FOR PRIZES AND AWARDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHRIS KELLY P.O. BOX 362 COCHRANVILLE, PA 19330 CHARLENE WELSH P.O. BOX 362 COCHRANVILLE, PA 19330</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
