﻿<?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>2024-11-15T11:36:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>134203180</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KRIGBAUM &amp; JONES LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1420 BELTRAMI AVE NW</AddressLine1Txt>
        <CityNm>BEMIDJI</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56601</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>753047953</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BEMIDJI WRESTLING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BEMI</BusinessNameControlTxt>
      <PhoneNum>2184448034</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2007</AddressLine1Txt>
        <CityNm>BEMIDJI</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>566192007</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KYLE MCMARTIN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANE A JONES</PreparerPersonNm>
      <PTIN>P00965997</PTIN>
      <PhoneNum>2187513812</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>KYLE MCMARTIN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 2007</AddressLine1Txt>
        <CityNm>BEMIDJI</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56601</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1892264</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.BEMIDJIWRESTLINGCLUB.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2004</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE INTEREST IN THE SPORT OF WRESTLING AMONG PARENTS AND THE YOUTH OF BEMIDJI. TO SUPERVISE, SPONSOR AND FINANCIALLY ASSIST A DISCIPLINED AND COMPETITIVE PROGRAM OF WRESTLING. TO PROVIDE EACH ATHLETE WHO CHOOSES TO PARTICIPATE, THE OPPORTUNITY TO IMPROVE THEIR WRESTLING SKILLS AS WELL AS FOSTER THE ELEMENTS OF COMPETITION, DEDICATION, SPORTSMANSHIP AND TEAM WORK.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalGrossUBIAmt>29176</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>28176</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>70412</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>97791</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>56792</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>85171</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>7</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>3332</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>44504</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>130543</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>227466</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>123781</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>155111</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>123781</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>155111</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>6762</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>72355</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>53595</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>126699</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>749</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>53595</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>125950</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROMOTE INTEREST IN THE SPORT OF WRESTLING AMONG PARENTS AND THE YOUTH OF BEMIDJI. TO SUPERVISE, SPONSOR AND FINANCIALLY ASSIST A DISCIPLINED AND COMPETITIVE PROGRAM OF WRESTLING. TO PROVIDE EACH ATHLETE WHO CHOOSES TO PARTICIPATE, THE OPPORTUNITY TO IMPROVE THEIR WRESTLING SKILLS AS WELL AS FOSTER THE ELEMENTS OF COMPETITION, DEDICATION, SPORTSMANSHIP AND TEAM WORK.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>151948</ExpenseAmt>
      <RevenueAmt>85171</RevenueAmt>
      <Desc>BEMIDJI WRESTLING CLUB SPONSORS SEVERAL COMMUNITY ACTIVITIES INCLUDING ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL TOURNAMENTS. BEMIDJI WRESTLING CLUB HAS PURCHASED UNIFORMS, EQUIPMENT, TRANSPORTATION, MEALS, LODGING, SCHOLARSHIPS, FINANCIAL ASSISTANCE, INSTRUCTORS AND FACILITY FEES.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>BEMIDJI WRESTLING CLUB SPONSORS SEVERAL COMMUNITY ACTIVITIES INCLUDING ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL TOURNAMENTS. BEMIDJI WRESTLING CLUB HAS PURCHASED UNIFORMS, EQUIPMENT, TRANSPORTATION, MEALS, LODGING, SCHOLARSHIPS, FINANCIAL ASSISTANCE, INSTRUCTORS AND FACILITY FEES.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>151948</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">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>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <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>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</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>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>CRAIG MORIN</PersonNm>
        <PhoneNum>2185560470</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1395 SILVER LAKE RD</AddressLine1Txt>
          <CityNm>BEMIDJI</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56601</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>MORGAN CROATT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATE HOUT</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRETA SEITZ</PersonNm>
        <TitleTxt>GAMBLING MAN</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELE STRAND</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROB STRAND</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ALISON TISDELL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHELLY FREDRIKSEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KYLE MCMARTIN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG MORIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAY SEITZ</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>97791</AllOtherContributionsAmt>
      <TotalContributionsAmt>97791</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TOURNAMENT INCOME</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>46384</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>46384</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION FEES</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>19592</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19592</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE INCOME-OTHER</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>19195</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19195</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>85171</TotalProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>16233</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>1677</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>14556</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GamingGrossIncomeAmt>1684413</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>1655237</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>29176</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>29176</UnrelatedBusinessRevenueAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>8656</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7884</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>772</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>772</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>227466</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>85943</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>29176</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <AdvertisingGrp>
        <TotalAmt>35</TotalAmt>
        <ProgramServicesAmt>35</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2435</TotalAmt>
        <ProgramServicesAmt>1500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>935</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>4193</TotalAmt>
        <ProgramServicesAmt>4193</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>19015</TotalAmt>
        <ProgramServicesAmt>19015</ProgramServicesAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>3467</TotalAmt>
        <ProgramServicesAmt>3467</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>UNIFORMS/CLOTHING</Desc>
        <TotalAmt>25782</TotalAmt>
        <ProgramServicesAmt>25782</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COACHING/REFEREE</Desc>
        <TotalAmt>24922</TotalAmt>
        <ProgramServicesAmt>24922</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CAMP EXPENSE</Desc>
        <TotalAmt>16069</TotalAmt>
        <ProgramServicesAmt>16069</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TOURNAMENT FEES</Desc>
        <TotalAmt>15799</TotalAmt>
        <ProgramServicesAmt>15799</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>43394</TotalAmt>
        <ProgramServicesAmt>41166</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2228</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>155111</TotalAmt>
        <ProgramServicesAmt>151948</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3163</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>47570</BOYAmt>
        <EOYAmt>87930</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>175</BOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>423</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>80504</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>42158</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>5850</BOYAmt>
        <EOYAmt>38346</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>53595</BOYAmt>
        <EOYAmt>126699</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>749</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>749</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>53595</BOYAmt>
        <EOYAmt>125950</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>53595</BOYAmt>
        <EOYAmt>125950</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>53595</BOYAmt>
        <EOYAmt>126699</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>72355</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>75</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60615</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97791</CurrentTaxYearAmt>
        <TotalAmt>229568</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>89998</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18001</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57176</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>70928</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110060</CurrentTaxYearAmt>
        <TotalAmt>346163</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>32700</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>32700</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>90673</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50776</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117791</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141340</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>207851</CurrentTaxYearAmt>
        <TotalAmt>608431</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>608431</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>126</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>186</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>126</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>53</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>186</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearAmt>2857</CurrentTaxYearAmt>
        <TotalAmt>2857</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>90799</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50829</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117791</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141347</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>210708</CurrentTaxYearAmt>
        <TotalAmt>611474</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99500</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99950</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>656</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>609</DepreciationAmt>
        <BookValueAmt>47</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>79848</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>41549</DepreciationAmt>
        <BookValueAmt>38299</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>38346</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>1621023</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>1352351</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>41295</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>227723</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>63390</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>19100</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>14768</NonCashPrizesOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>1684413</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>1371451</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>14768</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>41295</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>227723</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>1655237</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>29176</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>CRAIG MORIN</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>1395 SILVER LAKE RD</AddressLine1Txt>
        <CityNm>BEMIDJI</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56601</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerBusinessName>
        <BusinessNameLine1Txt>BEMIDJI WRESTLING CLUB</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BEMIDJI WRESTLING CLUB</BusinessNameLine2Txt>
      </GamingManagerBusinessName>
      <GamingManagerCompensationAmt>20000</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>MONITOR AND REPORT GAMING ACTIVITY</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE INTEREST IN THE SPORT OF WRESTLING AMONG PARENTS AND THE YOUTH OF BEMIDJI. TO SUPERVISE, SPONSOR AND FINANCIALLY ASSIST A DISCIPLINED AND COMPETITIVE PROGRAM OF WRESTLING. TO PROVIDE EACH ATHLETE WHO CHOOSES TO PARTICIPATE, THE OPPORTUNITY TO IMPROVE THEIR WRESTLING SKILLS AS WELL AS FOSTER THE ELEMENTS OF COMPETITION, DEDICATION, SPORTSMANSHIP AND TEAM WORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>BEMIDJI WRESTLING CLUB SPONSORS SEVERAL COMMUNITY ACTIVITIES INCLUDING ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL TOURNAMENTS. BEMIDJI WRESTLING CLUB HAS PURCHASED UNIFORMS, EQUIPMENT, TRANSPORTATION, MEALS, LODGING, SCHOLARSHIPS, FINANCIAL ASSISTANCE, INSTRUCTORS AND FACILITY FEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO GOVERNING DOCUMENTS AND POLICIES ARE SUBJECT TO BOARD OF DIRECTORS AND MEMBERSHIP APPROVAL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER PRESENTS THE 990 AND 990T TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>GAMBLING MANAGER WAGES WERE DETERMINED BY AMOUNT OF TIME SPENT AT THE ACTIVITY AND ALSO COMPARING HOURLY WAGE RATES OF OTHER SIMILAR POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>LODGING 11,742 0 0 CONCESSION PURCHASES 10,754 0 0 SUPPLIES 5,259 0 0 GIFTS/AWARDS 4,566 0 0 MEALS 4,301 0 0 FEDERAL TAX EXPENSE 0 2,228 0 HIGH SCHOOL EXPENSE 1,773 0 0 SCHOLARSHIP EXPENSE 1,500 0 0 YOUTH EXPENSE - OTHER 922 0 0 OPERATING EXPENSE 349 0 0 TOTAL 41,166 2,228 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>