﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-31T19:49:56-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>471359209</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAX DEPOT</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>503 E HWY 12 STE 12</AddressLine1Txt>
        <CityNm>Litchfield</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55355</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411835332</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FOREST CITY THRESHERS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SHELLY KRANTZ</InCareOfNm>
      <BusinessNameControlTxt>FORE</BusinessNameControlTxt>
      <PhoneNum>3202499049</PhoneNum>
      <USAddress>
        <AddressLine1Txt>30979 MINNESOTA HIGHWAY 24</AddressLine1Txt>
        <CityNm>LITCHFIELD</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55355</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHELLY KRANTZ</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3202499049</PhoneNum>
      <SignatureDt>2025-03-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEN RIEBE</PreparerPersonNm>
      <PTIN>P00296564</PTIN>
      <PhoneNum>3205932882</PhoneNum>
      <PreparationDt>2025-03-31</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.FORESTCITYTHRESHERS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>NON PROFIT</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>71717</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>3747</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>695</MembershipDuesAmt>
      <InvestmentIncomeAmt>6135</InvestmentIncomeAmt>
      <GamingGrossIncomeAmt>4410</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>42368</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>19831</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>26947</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>14362</OtherRevenueTotalAmt>
      <TotalRevenueAmt>51886</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1249</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>51835</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>921</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5742</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59747</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7861</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>298009</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>100000</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>390148</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>38398</BOYAmt>
        <EOYAmt>57502</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>322578</BOYAmt>
        <EOYAmt>422578</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>164</BOYAmt>
        <EOYAmt>164</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>361140</BOYAmt>
        <EOYAmt>480244</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>63131</BOYAmt>
        <EOYAmt>90096</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>298009</BOYAmt>
        <EOYAmt>390148</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCH O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCH O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE GROSKREUTZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA SHOUTZ</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELLY KRANTZ</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATHAN BERG</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SHELLY KRANTZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>30979 MINNESOTA HIGHWAY 24</AddressLine1Txt>
          <CityNm>LITCHFIELD</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55355</ZIPCd>
        </USAddress>
        <PhoneNum>3202499049</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>13465</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12722</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19358</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25116</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4442</CurrentTaxYearAmt>
        <TotalAmt>75103</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>14905</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35087</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38299</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38689</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>56535</CurrentTaxYearAmt>
        <TotalAmt>183515</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>28370</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47809</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57657</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63805</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>60977</CurrentTaxYearAmt>
        <TotalAmt>258618</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>258618</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>8</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>287</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1662</CurrentTaxYearAmt>
        <TotalAmt>2132</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>8</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>287</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>131</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1662</CurrentTaxYearAmt>
        <TotalAmt>2132</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>28378</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47853</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>57944</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>63936</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62639</CurrentTaxYearAmt>
        <TotalAmt>260750</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99180</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.02000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>MN</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISERS</Event1Nm>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTOTHER- CROP INCOME 9,757OTHER- BUILDING REVENUE 4,325OTHER- CENEX DIVIDEND 280</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTDEPRECIATION FROM 4562 1,132SEED 1,558SUPPLIES 1,339CROP SPRAY 1,713SEED- $1558, SUPPLIES- $1339, CROP SPRAY- $1713, LICENSE- $190, FOR A TOTAL OF $4800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTASSET CHANGE 100,000REMAINING AMOUNT OWED ON NEW BUILDING MORTGAGE. $(25572)PURCHASE OF LAND ON 11/26/2024 FOR $100000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARASSETS 164 164PATRONAGE EQUITY BEGINNING- $164PATRONAGE EQUITY ENDING- $164</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARLIABILITIES 63,131 90,096</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZE AND PLAN ANNUAL THRESHERS SHOW WITH NUMEROUS ACTIVITES SUCH AS THRESHING, CORN SHREDDING,ANTIQUE TRACTORS, PARADE, TRACTOR PULL, SAW MILL AND DEMOS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PRESERVE THE HISTORY, METHODS AND EQUIPMENT OF THE EARLY STEAM AND GAS AGRICULTURAL ETA FOR PRESENT AND FUTURE GENERATIONS; TO PLAN, PROMOTE AND IMPLEMENT EDUCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>