﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-06-03T09:33:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BRIDGMAN TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 491</AddressLine1Txt>
        <CityNm>PARK RAPIDS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56470</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>851408916</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARK RAPIDS DOWNTOWN BUSINESS ASSOC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARK</BusinessNameControlTxt>
      <PhoneNum>2182520309</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 142</AddressLine1Txt>
        <CityNm>PARK RAPIDS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56470</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRYAN HIRT</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <PhoneNum>2183717850</PhoneNum>
      <SignatureDt>2025-06-03</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENILEE RAVNAAS CP</PreparerPersonNm>
      <PTIN>P02387878</PTIN>
      <PhoneNum>2187321221</PhoneNum>
      <PreparationDt>2025-06-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="1">
    <IRS990PF documentId="1" softwareId="24020071">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>70045</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>3300</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <GrossSalesLessRetAndAllwncAmt>68420</GrossSalesLessRetAndAllwncAmt>
        <CostOfGoodsSoldAmt>60998</CostOfGoodsSoldAmt>
        <GrossProfitRevAndExpnssAmt>7422</GrossProfitRevAndExpnssAmt>
        <GrossProfitAdjNetIncmAmt>7422</GrossProfitAdjNetIncmAmt>
        <OtherIncomeRevAndExpnssAmt>54477</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>54477</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>65199</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>61899</TotalAdjNetIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt>4658</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnAdjNetIncmAmt>4658</DeprecAndDpltnAdjNetIncmAmt>
        <OccupancyRevAndExpnssAmt>3980</OccupancyRevAndExpnssAmt>
        <OccupancyAdjNetIncmAmt>3980</OccupancyAdjNetIncmAmt>
        <TravConfMeetingRevAndExpnssAmt>496</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingAdjNetIncmAmt>496</TravConfMeetingAdjNetIncmAmt>
        <PrintingAndPubRevAndExpnssAmt>24145</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubAdjNetIncmAmt>24145</PrintingAndPubAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt>41255</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesAdjNetIncmAmt>41255</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>74534</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>74534</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>74534</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>74534</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-9335</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>48783</CashBOYAmt>
        <CashEOYAmt>57780</CashEOYAmt>
        <CashEOYFMVAmt>57780</CashEOYFMVAmt>
        <InventoriesBOYAmt>275</InventoriesBOYAmt>
        <InventoriesEOYAmt>275</InventoriesEOYAmt>
        <InventoriesEOYFMVAmt>275</InventoriesEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>31628</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>19638</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>16647</LandBOYAmt>
        <LandEOYAmt>11990</LandEOYAmt>
        <LandEOYFMVAmt>11990</LandEOYFMVAmt>
        <TotalAssetsBOYAmt>65705</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>70045</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>70045</TotalAssetsEOYFMVAmt>
        <DeferredRevenueEOYAmt>21409</DeferredRevenueEOYAmt>
        <TotalLiabilitiesEOYAmt>21409</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>58070</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>48636</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>58070</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>48636</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>58070</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>70045</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>58070</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-9335</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>48735</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>48735</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MN</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>STEPH CARLSON</IndividualWithBooksNm>
        <PhoneNum>2182520309</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>PO BOX 142</AddressLine1Txt>
          <CityNm>PARK RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56470</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>SALLY WIZIK-WILLS</PersonNm>
          <USAddress>
            <AddressLine1Txt>112 3RD ST W</AddressLine1Txt>
            <CityNm>PARK RAPIDS</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>56470</ZIPCd>
          </USAddress>
          <TitleTxt>CHAIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MIKE BRUHN</PersonNm>
          <USAddress>
            <AddressLine1Txt>903 NORTH ST E</AddressLine1Txt>
            <CityNm>PARK RAPIDS</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>56470</ZIPCd>
          </USAddress>
          <TitleTxt>MEMBER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DEBBIE TOSTENSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>MAIN ST</AddressLine1Txt>
            <CityNm>PARK RAPIDS</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>56470</ZIPCd>
          </USAddress>
          <TitleTxt>VICE CHAIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>PROMOTING DOWNTOWN PARK RAPIDS MN</Description1Txt>
        <Expenses1Amt>33545</Expenses1Amt>
        <Description2Txt>PROMOTING DOWNTOWN PARK RAPIDS MN ACTIVITIES</Description2Txt>
        <Expenses2Amt>34018</Expenses2Amt>
        <TotalAmt>67563</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <DistributableAmountGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>67563</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>67563</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>0</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>67563</QualifyingDistributionsAmt>
        <RemainingDistriFromCorpusAmt>67563</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>67563</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>67563</ExcessDistriCyovToNextYrAmt>
        <ExcessFromCurrentYearAmt>67563</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
  </ReturnData>
</Return>