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      <TaxExemptBondLiabilitiesGrp>
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      <EscrowAccountLiabilityGrp>
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        <EOYAmt>0</EOYAmt>
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      <LoansFromOfficersDirectorsGrp>
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        <EOYAmt>0</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
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        <EOYAmt>0</EOYAmt>
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      <UnsecuredNotesLoansPayableGrp>
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        <EOYAmt>0</EOYAmt>
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      <OtherLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>111725</BOYAmt>
        <EOYAmt>146934</EOYAmt>
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      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
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      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>111725</BOYAmt>
        <EOYAmt>146934</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>35209</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
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      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>14166</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>950</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>996</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1983</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5909</CurrentTaxYearAmt>
        <TotalAmt>24004</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>689742</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>99462</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>207217</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>138991</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>220110</CurrentTaxYearAmt>
        <TotalAmt>1355522</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>703908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100412</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>208213</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>140974</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>226019</CurrentTaxYearAmt>
        <TotalAmt>1379526</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>1379526</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>2063</CurrentTaxYearAmt>
        <TotalAmt>2063</TotalAmt>
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      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2063</CurrentTaxYearAmt>
        <TotalAmt>2063</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>703908</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>100412</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>208213</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>140974</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>228082</CurrentTaxYearAmt>
        <TotalAmt>1381589</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99850</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00150</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="ScheduleD" documentName="IRS990ScheduleD">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>188132</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>188132</BookValueAmt>
      </LandGrp>
      <BuildingsGrp />
      <LeaseholdImprovementsGrp />
      <EquipmentGrp />
      <OtherLandBuildingsGrp />
      <TotalBookValueLandBuildingsAmt>188132</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Assets received from Commercial Point Racing Foundation, Inc. after dissolution</Desc>
        <BookValueAmt>28422</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>28422</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="ScheduleG" documentName="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>Homecoming</Event1Nm>
        <GrossReceiptsEvent1Amt>55612</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>55612</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>59264</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Fish fry / kitchen</Event2Nm>
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        <GrossRevenueEvent2Amt>19318</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>10719</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>5</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>49326</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>49326</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>22751</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>124256</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>124256</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>0</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>92734</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>92734</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>31522</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>82589</GrossRevenueBingoAmt>
        <CashPrizesBingoAmt>0</CashPrizesBingoAmt>
        <OtherDirectExpensesBingoAmt>11077</OtherDirectExpensesBingoAmt>
        <VolunteerLaborBingoInd>true</VolunteerLaborBingoInd>
        <VolunteerLaborBingoPct>1.00000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>0</GrossRevenuePullTabsAmt>
        <VolunteerLaborPullTabsPct>0.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>0</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingPct>0.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>82589</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>0</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>11077</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>11077</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>71512</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>OH</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>0.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Stephan Baker</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>9485 Strawser Street</AddressLine1Txt>
        <CityNm>Orient</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43146</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Stephan Baker</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>President and bookkeeper</GamingManagerServicesProvTxt>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="ScheduleI" documentName="IRS990ScheduleI">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Scholarship</GrantTypeTxt>
        <RecipientCnt>11</RecipientCnt>
        <CashGrantAmt>5500</CashGrantAmt>
        <ValuationMethodUsedDesc>Book</ValuationMethodUsedDesc>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Grants to community charitable organizations and scholarships</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Available upon request</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="ScheduleR" documentName="IRS990ScheduleR">
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CPCMCF Ladies' Auxillary</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO Box 97</AddressLine1Txt>
          <CityNm>Commercial Point</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43116</ZIPCd>
        </USAddress>
        <PrimaryActivitiesTxt>Fundraising for Foundation</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <TotalIncomeAmt>3868</TotalIncomeAmt>
        <EndOfYearAssetsAmt>11723</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Commercial Point Community Men's Club Foundation</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>