﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T11:16:56-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>934849578</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Tax &amp; Accounting Professionals LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>164 East Main St</AddressLine1Txt>
        <CityNm>Valley City</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58072</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>300392058</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Valley City Baseball Association</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALL</BusinessNameControlTxt>
      <PhoneNum>7013676655</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 74</AddressLine1Txt>
        <CityNm>Valley City</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58072</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ross Berg</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7013676655</PhoneNum>
      <SignatureDt>2025-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>James Lochow</PreparerPersonNm>
      <PTIN>P00006685</PTIN>
      <PhoneNum>7018451660</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 referenceDocumentId="" documentId="990" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <PrincipalOfficerNm>Ross Berg</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 74</AddressLine1Txt>
        <CityNm>Valley City</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58072</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>2871803</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <FormationYr>2017</FormationYr>
      <LegalDomicileStateCd>ND</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The organizations mission is to provide funding for youth baseball activities</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>8</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>21980</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2405</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>26875</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>19480</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>207655</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>128669</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>256510</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>150554</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>6000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>8088</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>13584</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>123037</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>193894</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>129037</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>215566</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>127473</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-65012</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>496870</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>395863</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>100846</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>65832</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>396024</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>330031</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>The organizations mission is to provide funding for youth baseball activities</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>215566</ExpenseAmt>
      <Desc>The baseball program provides participation opportunites for youth in the Babe Ruth, Jr American Legion and Sr American Legion age categories.</Desc>
      <TotalProgramServiceExpensesAmt>215566</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="990A">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="990G">true</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="990G">true</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="990I">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <InvestTaxExemptBondsInd>false</InvestTaxExemptBondsInd>
      <EscrowAccountInd>false</EscrowAccountInd>
      <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
      <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>true</BackupWthldComplianceInd>
      <EmployeeCnt>8</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>false</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>false</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>Debra Baumgartner</PersonNm>
        <PhoneNum>7013676655</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO Box 24</AddressLine1Txt>
          <CityNm>Valley City</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58072</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>Matt Fetsch</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ross Berg</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>004.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Mark Potts</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ross Powell</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kirk Olson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Cory Anderson</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Alec DeMaria</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>002.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>2405</AllOtherContributionsAmt>
      <TotalContributionsAmt>2405</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Gate and Team Registrations</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>19480</TotalRevenueColumnAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>19480</TotalProgramServiceRevenueAmt>
      <GamingGrossIncomeAmt>2834327</GamingGrossIncomeAmt>
      <GamingDirectExpensesAmt>2710363</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>123964</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <GrossSalesOfInventoryAmt>15591</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10886</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>4705</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>150554</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>8088</TotalAmt>
        <ProgramServicesAmt>8088</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>12530</TotalAmt>
        <ProgramServicesAmt>12530</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>1054</TotalAmt>
        <ProgramServicesAmt>1054</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>6049</TotalAmt>
        <ProgramServicesAmt>6049</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>300</TotalAmt>
        <ProgramServicesAmt>300</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1706</TotalAmt>
        <ProgramServicesAmt>1706</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>0</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>125</TotalAmt>
        <ProgramServicesAmt>125</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>681</TotalAmt>
        <ProgramServicesAmt>681</ProgramServicesAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>6852</TotalAmt>
        <ProgramServicesAmt>6852</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>5392</TotalAmt>
        <ProgramServicesAmt>5392</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Program Service Expenses Sch O</Desc>
        <TotalAmt>166301</TotalAmt>
        <ProgramServicesAmt>166301</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Donations</Desc>
        <TotalAmt>3886</TotalAmt>
        <ProgramServicesAmt>3886</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Miscellaneous</Desc>
        <TotalAmt>2435</TotalAmt>
        <ProgramServicesAmt>2435</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Memberships</Desc>
        <TotalAmt>167</TotalAmt>
        <ProgramServicesAmt>167</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>0</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>215566</TotalAmt>
        <ProgramServicesAmt>215566</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>233926</BOYAmt>
        <EOYAmt>139771</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>267226</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>11134</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>262944</BOYAmt>
        <EOYAmt>256092</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>496870</BOYAmt>
        <EOYAmt>395863</EOYAmt>
      </TotalAssetsGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>100846</BOYAmt>
        <EOYAmt>65832</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>100846</BOYAmt>
        <EOYAmt>65832</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>396024</BOYAmt>
        <EOYAmt>330031</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>396024</BOYAmt>
        <EOYAmt>330031</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>496870</BOYAmt>
        <EOYAmt>395863</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-65012</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-981</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>1500</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>17000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21980</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2405</CurrentTaxYearAmt>
        <TotalAmt>42885</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>20097</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23301</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26875</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24185</CurrentTaxYearAmt>
        <TotalAmt>94458</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>149709</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>166173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>265163</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123964</CurrentTaxYearAmt>
        <TotalAmt>705009</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>171306</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206474</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>314018</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150554</CurrentTaxYearAmt>
        <TotalAmt>842352</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>842352</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>171306</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>206474</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>314018</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>150554</CurrentTaxYearAmt>
        <TotalAmt>842352</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="990D" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <InclEscrowCustodialAcctLiabInd>false</InclEscrowCustodialAcctLiabInd>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>267226</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>11134</DepreciationAmt>
        <BookValueAmt>256092</BookValueAmt>
      </BuildingsGrp>
      <TotalBookValueLandBuildingsAmt>256092</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="990G" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <GamingInformationGrp>
        <GrossRevenuePullTabsAmt>2727340</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>2396121</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>28133</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>189737</OtherDirectExpensesPullTabsAmt>
        <GrossRevenueOtherGamingAmt>106987</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>96372</CashPrizesOtherGamingAmt>
        <GrossRevenueTotalGamingAmt>2834327</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>2492493</CashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>28133</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>189737</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>2710363</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>123964</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>ND</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Ross Berg</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>PO Box 74</AddressLine1Txt>
        <CityNm>Valley City</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58072</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerPersonNm>Debby Baumgartner</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>20702</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Maintains records of Gaming Revenue and Expenses</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <CharitableDistributionRqrInd>true</CharitableDistributionRqrInd>
      <DistributedAmt>126451</DistributedAmt>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>VCSU Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>101 College St SW</AddressLine1Txt>
          <CityNm>Valley City</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58072</ZIPCd>
        </USAddress>
        <CashGrantAmt>6627</CashGrantAmt>
        <PurposeOfGrantTxt>Baseball scholorships</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Valley City Public Schools</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1150 Central Ave N</AddressLine1Txt>
          <CityNm>Valley City</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58072</ZIPCd>
        </USAddress>
        <CashGrantAmt>8088</CashGrantAmt>
        <PurposeOfGrantTxt>Spring program and baseball equipment</PurposeOfGrantTxt>
      </RecipientTable>
      <TotalOtherOrgCnt>2</TotalOtherOrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is reviewed by the governing body at its regular monthly meeting prior to submission to the Internal Revenue Service</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents and statements are available upon request by contacting the Board of Directors</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24a</FormAndLineReferenceDesc>
        <ExplanationTxt>Coaches 29,034 Equipment 19,064 Team meals 7,027 Transportation and meals 14,773 Umpires 12,890 Gate expense 442 Utilities 3,070 Maintenance 3,276 Uniforms 7,599 Trophies and awards 1,122 Tournament expense 198 Furniture and fixtures 751 Field maintenance 61,573 League fees 5,482. Total program service expense 166,301.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Adjustment to transfers from Gaming Fund</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>