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    <ReturnTs>2024-10-13T10:10:44-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
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      <EIN>386035992</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PROGRESSIVE DOG CLUB OF WAYNE COUNTY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PROG</BusinessNameControlTxt>
      <PhoneNum>2483020792</PhoneNum>
      <USAddress>
        <AddressLine1Txt>635 S M75</AddressLine1Txt>
        <CityNm>Boyne City</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49712</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kenneth Davis</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>2483020792</PhoneNum>
      <SignatureDt>2024-10-13</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <WebsiteAddressTxt>progressivedogclub.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
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      <GrossReceiptsAmt>86231</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>70437</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>80</MembershipDuesAmt>
      <InvestmentIncomeAmt>14914</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>800</OtherRevenueTotalAmt>
      <TotalRevenueAmt>86231</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1830</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>1713</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>23768</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20314</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>160</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>24900</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72685</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13546</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>153151</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-500</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>166197</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>153151</BOYAmt>
        <EOYAmt>166197</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>166197</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>153151</BOYAmt>
        <EOYAmt>166197</EOYAmt>
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      <PrimaryExemptPurposeTxt>Educate public and promote quality in purebred dogs</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The club holds two purebred dog shows each year to promote and educate the public and exhibitors in the quality and value of purebred dogs. Educational events for health, grooming and exhibition are held. Approximately 700 people benefitted</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>58009</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The club holds three AKC Scent Trials each year. Education and demonstration no the activity is held. Approximately 200 people benefited.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>14677</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72686</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cariol Santa Maria</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joanne Kinnelly</PersonNm>
        <TitleTxt>Vice President Asst Show Chair</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cleo Parker</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kenneth Davis</PersonNm>
        <TitleTxt>Treasuer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Debra Davis</PersonNm>
        <TitleTxt>Director Show Chair</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lanalee Price</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cindy Angiulo</PersonNm>
        <TitleTxt>Director Scent Trial Chairperson</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Kenneth E Davis</PersonNm>
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          <CityNm>Boyne City</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49712</ZIPCd>
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        <PhoneNum>2483020792</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^SALE OF OLD CARGO TRAILER;800^Total;800^</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>$800 to Saginaw County 4-H $1030 to Tr-State canine Association for Police Dog support</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^reimbursement to supporting dog clubs;1065|club insurance;1479|website;74|judges member hospitality;2502|fuel reimbursement for club trailer;116|trophies;1527|office and asset supplies;53|show supplies;1437|licenses and permits;673|refunds for judge change;387|Michigan State exempt tax fee;20|tax filing fee 2022;18|ribbons;2215|member lodging for show;2302|holiday summer party;1604|club cargo trailer;4762|Bank service charge;5|Postage;160|AKC scenery trial entry fees;4501^Total;24900^</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Balance adjustment for accounting error with scholarship fund;-500^Total;-500^</ExplanationTxt>
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