﻿<?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>2024-08-15T16:34:27-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204028013</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HAGA KOMMER</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>840 43RD AVE NE</AddressLine1Txt>
        <CityNm>BISMARCK</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58503</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>450369430</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ABATE OF ND</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ABAT</BusinessNameControlTxt>
      <PhoneNum>7012235609</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1001 S 22ND ST</AddressLine1Txt>
        <CityNm>BISMARCK</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58504</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LONNIE BERTSCH</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7012235609</PhoneNum>
      <SignatureDt>2024-08-15</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHANIE A THORP</PreparerPersonNm>
      <PTIN>P00016010</PTIN>
      <PhoneNum>7012224100</PhoneNum>
      <PreparationDt>2024-08-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>LONNIE BERTSCH</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1001 S 22ND ST</AddressLine1Txt>
        <CityNm>BISMARCK</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>585046802</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1272867</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>ABATEND.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1978</FormationYr>
      <LegalDomicileStateCd>ND</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE MOTORCYCLE EDUCATION AND RELATED SERVICES WITH THE PROMOTION THEREOF</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>16</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>617790</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>558325</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>187100</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>174625</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>451</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>10611</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>234545</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>208201</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1039886</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>951762</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>3498</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>464760</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>464481</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>334855</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>307109</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>799615</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>775088</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>240271</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>176674</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2210222</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2287526</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>238407</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>139037</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1971815</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2148489</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE MOTORCYCLE EDUCATION AND RELATED SERVICES WITH THE PROMOTION THEREOF</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>561778</ExpenseAmt>
      <Desc>TO PROVIDE EDUCATION AND TRAINING FOR MOTORCYCLE RIDERS</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>TO ADVOCATE FOR MOTORCYCLE SAFETY AND SUPPORT THE MOTORCYCLE INDUSTRY</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>58147</ExpenseAmt>
        <Desc>TO PROVIDE MOTORCYCLE EDUCATION AND RELATED SERVICES WITH THE PROMOTION THEREOF</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>58147</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>619925</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <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>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>2</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>16</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</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>false</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>LONNIE BERTSCH</PersonNm>
        <PhoneNum>7012235609</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1001 S 22ND ST</AddressLine1Txt>
          <CityNm>BISMARCK</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>585046802</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>LONNIE BERTSCH</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>136870</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM BIRKHOLZ</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMANDA BUCHHOLZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHIRLEY CURT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KENT FISHER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG HAUG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RICK JANKE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LARRY STEVAHN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROY TOWNE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM WARNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KENT BUCHHOLZ</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>136870</TotalReportableCompFromOrgAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>30762</MembershipDuesAmt>
      <FundraisingAmt>12062</FundraisingAmt>
      <GovernmentGrantsAmt>490626</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>24875</AllOtherContributionsAmt>
      <TotalContributionsAmt>558325</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>NDMSP STUDENT FEES</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>174625</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>174625</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>174625</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>10611</TotalRevenueColumnAmt>
        <ExclusionAmt>10611</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>10500</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>10500</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>10500</TotalRevenueColumnAmt>
        <ExclusionAmt>10500</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>61660</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>12062</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>70310</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>-8650</TotalRevenueColumnAmt>
        <ExclusionAmt>-10396</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>439566</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>250795</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>188771</TotalRevenueColumnAmt>
        <ExclusionAmt>188771</ExclusionAmt>
      </NetIncomeFromGamingGrp>
      <OtherRevenueMiscGrp>
        <Desc>4105 ADVERTISING</Desc>
        <BusinessCd>999999</BusinessCd>
        <TotalRevenueColumnAmt>16195</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16195</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>PRODUCT LINE SALES</Desc>
        <BusinessCd>812900</BusinessCd>
        <TotalRevenueColumnAmt>915</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>915</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>AUCTIONS</Desc>
        <BusinessCd>812900</BusinessCd>
        <TotalRevenueColumnAmt>400</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>400</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>70</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>70</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>17580</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>951762</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>192205</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>199486</ExclusionAmt>
      </TotalRevenueGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>3498</TotalAmt>
        <ProgramServicesAmt>3498</ProgramServicesAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>136870</TotalAmt>
        <ProgramServicesAmt>116340</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20530</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>266865</TotalAmt>
        <ProgramServicesAmt>194457</ProgramServicesAmt>
        <ManagementAndGeneralAmt>72408</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>28785</TotalAmt>
        <ProgramServicesAmt>16487</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12298</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>31961</TotalAmt>
        <ProgramServicesAmt>24438</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7523</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2276</TotalAmt>
        <ProgramServicesAmt>1138</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1138</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4640</TotalAmt>
        <ProgramServicesAmt>3470</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1170</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>57096</TotalAmt>
        <ProgramServicesAmt>40928</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16168</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>66412</TotalAmt>
        <ProgramServicesAmt>58897</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7515</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>19933</TotalAmt>
        <ProgramServicesAmt>19223</ProgramServicesAmt>
        <ManagementAndGeneralAmt>710</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>4606</TotalAmt>
        <ProgramServicesAmt>4606</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>1425</TotalAmt>
        <ManagementAndGeneralAmt>1425</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>58147</TotalAmt>
        <ProgramServicesAmt>58147</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>28818</TotalAmt>
        <ProgramServicesAmt>17041</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11777</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OUTREACH - SHARE THE ROAD</Desc>
        <TotalAmt>40686</TotalAmt>
        <ProgramServicesAmt>40686</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK &amp; CC FEES</Desc>
        <TotalAmt>9846</TotalAmt>
        <ProgramServicesAmt>9787</ProgramServicesAmt>
        <ManagementAndGeneralAmt>59</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PRODUCT LINE EXPENSE</Desc>
        <TotalAmt>3028</TotalAmt>
        <ProgramServicesAmt>3028</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBER REBATE</Desc>
        <TotalAmt>2100</TotalAmt>
        <ProgramServicesAmt>2100</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>8096</TotalAmt>
        <ProgramServicesAmt>5654</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2442</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>775088</TotalAmt>
        <ProgramServicesAmt>619925</ProgramServicesAmt>
        <ManagementAndGeneralAmt>155163</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>912034</BOYAmt>
        <EOYAmt>868021</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>4555</BOYAmt>
        <EOYAmt>2798</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>14000</BOYAmt>
        <EOYAmt>14000</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>2286269</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>883562</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1279633</BOYAmt>
        <EOYAmt>1402707</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>2210222</BOYAmt>
        <EOYAmt>2287526</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1212</BOYAmt>
        <EOYAmt>21749</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>235936</BOYAmt>
        <EOYAmt>115936</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1259</BOYAmt>
        <EOYAmt>1352</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>238407</BOYAmt>
        <EOYAmt>139037</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1971815</BOYAmt>
        <EOYAmt>2148489</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1971815</BOYAmt>
        <EOYAmt>2148489</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2210222</BOYAmt>
        <EOYAmt>2287526</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>176674</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <TestPublicSafetyInd>X</TestPublicSafetyInd>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>881073</OtherCostOrOtherBasisAmt>
        <BookValueAmt>881073</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>181221</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>13534</DepreciationAmt>
        <BookValueAmt>167687</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1223975</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>870028</DepreciationAmt>
        <BookValueAmt>353947</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1402707</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>1352</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1352</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>HEARTLAND STEAM</Event1Nm>
        <GrossReceiptsEvent1Amt>40005</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>1494</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>38511</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>36765</OtherDirectExpensesEvent1Amt>
        <Event2Nm>MENOKEN</Event2Nm>
        <GrossReceiptsEvent2Amt>22916</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>1110</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>21806</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>16401</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>7453</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>7453</CharitableContriOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>12343</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>70374</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>10057</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>60317</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>65509</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>65509</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-5192</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>439566</GrossRevenuePullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>250795</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>439566</GrossRevenueTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>250795</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>250795</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>188771</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>LONNIE BERTSCH</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1001 S 22ND ST</AddressLine1Txt>
        <CityNm>BISMARCK</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>585046802</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE MOTORCYCLE EDUCATION AND RELATED SERVICES WITH THE PROMOTION THEREOF</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR REVIEWS THE 990 AND A COPY IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST MADE AT ANY ABATE OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>