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    <ReturnTs>2025-11-12T16:00:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>RUSSELL &amp; DURR CPAS INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>201 N MARKET</AddressLine1Txt>
        <CityNm>ROCKVILLE</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47872</ZIPCd>
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        <BusinessNameLine1Txt>ROCKY FORK CLUB INC</BusinessNameLine1Txt>
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      <InCareOfNm>% KEITH THOMAS</InCareOfNm>
      <BusinessNameControlTxt>ROCK</BusinessNameControlTxt>
      <PhoneNum>3175044008</PhoneNum>
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        <AddressLine1Txt>9654 E ROCKY FORK SOUTH DRIVE</AddressLine1Txt>
        <CityNm>BRAZIL</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>47834</ZIPCd>
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      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3175044008</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
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      <PreparerPersonNm>KAREN L DURR</PreparerPersonNm>
      <PTIN>P00484742</PTIN>
      <PhoneNum>7655692054</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>131612</MembershipDuesAmt>
      <TotalRevenueAmt>131612</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>18246</SalariesOtherCompEmplBnftAmt>
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      <OccupancyRentUtltsAndMaintAmt>37902</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>103</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>126008</TotalExpensesAmt>
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        <EOYAmt>82675</EOYAmt>
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        <EOYAmt>91073</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>405302</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>399698</BOYAmt>
        <EOYAmt>405302</EOYAmt>
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      <PrimaryExemptPurposeTxt>CLUB AND LAKE MANAGEMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO CONDUCT A RECREATIONAL CLUB FOR ITS MEMBERS INCLUDING, BUT NOT LIMITED TO, OWNING AND OPERATING A LAKE.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>KEITH THOMAS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN COWAN</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERTA CUMMINS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHERIE LULICH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN REMPERT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN CURTIS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE DECKER</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BONNIE RZONCA</PersonNm>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>KEITH THOMAS TREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>5701 S CRABAPPLE LN</AddressLine1Txt>
          <CityNm>BRAZIL</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>47834</ZIPCd>
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        <PhoneNum>3175044008</PhoneNum>
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      <OperateHospitalInd>false</OperateHospitalInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTINSURANCE 22,998LAKE MANAGEMENT 37,796EQUIPMENT MAINTENANCE 3,898OFFICE AND COMPUTER EXPENSE 376</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT 91,073 91,073</ExplanationTxt>
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