﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-14T10:05:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204028013</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HAGA KOMMER LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>204 E MAIN ST</AddressLine1Txt>
        <CityNm>MANDAN</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58554</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770707968</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MANDAN WRESTLING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAND</BusinessNameControlTxt>
      <PhoneNum>7016670444</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 926</AddressLine1Txt>
        <CityNm>MANDAN</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58554</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JESSE HEHR</PersonNm>
      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>7014252051</PhoneNum>
      <SignatureDt>2025-07-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LYNNELL RUDE CPA</PreparerPersonNm>
      <PTIN>P00112623</PTIN>
      <PhoneNum>7016639345</PhoneNum>
      <PreparationDt>2025-07-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MANDANWRESTLINGCLUB.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>112421</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>20557</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>39595</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>11836</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">17860</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11872</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5988</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>22573</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10472</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>12101</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>90077</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>17352</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1100</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>48113</OtherExpensesTotalAmt>
      <TotalExpensesAmt>66565</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>23512</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>67716</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>2433</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>93661</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>67716</BOYAmt>
        <EOYAmt>93661</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>67716</BOYAmt>
        <EOYAmt>93661</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>67716</BOYAmt>
        <EOYAmt>93661</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO GIVE EVERY WRESTLER THE OPPORTUNITY TO LEARN, TO ACHIEVE, AND TO GO AS FAR AS THEIR DETERMINATION, TALENTS, AND ABILITIES WILL ALLOW THEM. THE CLUB IS DEDICATED TO THE AMATEUR SPORT OF WRESTLING AT ALL LEVELS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WRESTLING IS OPEN TO ALL AGES WITH PRACTICE THREE DAYS A WEEK AND COMPETITIONS ON WEEKENDS FOR THE JANUARY THROUGH APRIL SEASON. MANDAN WRESTLING CLUB PROVIDES A FORMAL STRUCTURE TO PROVIDE TRAINING AND COMPETITION IN THE FREESTYLE, FOLKSTYLE, AND GRECO-ROMAN STYLES. APPROXIMATELY 60 REGULAR PARTICIPANTS IN THE PROGRAM EACH YEAR.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66565</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66565</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON KREIDT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE HEHR</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ATLANTA HELLMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA WILD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEVIN MUTSCHELKNAUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIELLE BITZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLY WOLSCHLAGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MONICA SLATER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TYLER STEINWAND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>ND</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JESSE HEHR</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 926</AddressLine1Txt>
          <CityNm>MANDAN</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58554</ZIPCd>
        </USAddress>
        <PhoneNum>7016670444</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>20809</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23932</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15430</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13390</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20557</CurrentTaxYearAmt>
        <TotalAmt>94118</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>2668</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40496</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44603</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41647</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51431</CurrentTaxYearAmt>
        <TotalAmt>180845</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>21680</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23005</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39116</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28549</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>40433</CurrentTaxYearAmt>
        <TotalAmt>152783</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>45157</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87433</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83586</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>112421</CurrentTaxYearAmt>
        <TotalAmt>427746</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>427746</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>85</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2884</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>2969</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>45157</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87518</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102033</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83586</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>112421</CurrentTaxYearAmt>
        <TotalAmt>430715</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99310</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99290</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER/REIMBURSEMENT 2,969</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>17860</GrossRevenueOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>5924</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>5948</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>false</VolunteerLaborOtherGamingInd>
        <GrossRevenueTotalGamingAmt>17860</GrossRevenueTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>5924</NonCashPrizesTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>5948</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>11872</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>5988</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>ND</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <IndividualWithBooksNm>JESSE HEHR</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO BOX 926</AddressLine1Txt>
        <CityNm>MANDAN</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58554</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE G, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ONLY GAMING ACTIVITY IS AN ANNUAL RAFFLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 2,670 OFFICE 5,449 INFORMATION TECHNOLOGY 595 TRAVEL 5,769 INSURANCE 350 TOURNAMENT EXPENSE 16,408 USA DUES 935 UNIFORMS 6,772 EQUIPMENT 591 WRESTLER SUPPORT 8,574 TOTAL 48,113</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 2,433</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO GIVE EVERY WRESTLER THE OPPORTUNITY TO LEARN, TO ACHIEVE, AND TO GO AS FAR AS THEIR DETERMINATION, TALENTS, AND ABILITIES WILL ALLOW THEM. THE CLUB IS DEDICATED TO THE AMATEUR SPORT OF WRESTLING AT ALL LEVELS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>WRESTLING IS OPEN TO ALL AGES WITH PRACTICE THREE DAYS A WEEK AND COMPETITIONS ON WEEKENDS FOR THE JANUARY THROUGH APRIL SEASON. MANDAN WRESTLING CLUB PROVIDES A FORMAL STRUCTURE TO PROVIDE TRAINING AND COMPETITION IN THE FREESTYLE, FOLKSTYLE, AND GRECO-ROMAN STYLES. APPROXIMATELY 60 REGULAR PARTICIPANTS IN THE PROGRAM EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>