﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T17:12:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410738189</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LETHERT SKWIRA SCHULTZ &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>170 7TH PL E STE 100</AddressLine1Txt>
        <CityNm>SAINT PAUL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>551012361</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410880268</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ST PAUL DOG TRAINING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STPA</BusinessNameControlTxt>
      <PhoneNum>6514552431</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2443</AddressLine1Txt>
        <CityNm>INVER GROVE HEIGHTS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55076</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS LENZMEIER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6514552431</PhoneNum>
      <SignatureDt>2025-06-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT R GULLICK CPA</PreparerPersonNm>
      <PTIN>P00163028</PTIN>
      <PhoneNum>6512245721</PhoneNum>
      <PreparationDt>2025-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>THOMAS LENZMEIER</PrincipalOfficerNm>
      <GrossReceiptsAmt>426201</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.SPDTC.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1953</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SAINT PAUL DOG TRAINING CLUB IS A NON-PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION WILL PROVIDE EDUCATION TO FURTHER THE PROGRAM OF THE AMERICAN KENNEL CLUB IN THE TRAINING OF DOGS FOR OBEDIENCE. THE NONPROFIT HAS DESIGNED AND DEVELOPED THE FOLLOWING PROGRAMS: 1) NOSEWORK NOSEWORK IS A FUN SEARCH AND SCENTING ACTIVITY FOR VIRTUALLY ALL DOGS AND PEOPLE. THIS EASY-TO-LEARN ACTIVITY AND SPORT BUILDS CONFIDENCE AND FOCUS IN MANY DOGS AND PROVIDES A SAFE WAY TO KEEP DOGS FIT AND HEALTHY THROUGH MENTAL AND PHYSICAL EXERCISE. THIS PROGRAM WILL TAKE APPROXIMATELY 46 PERCENT OF OUR ORGANIZATION'S TIME. 2) AGILITY THE PURPOSE OF THIS PROGRAM IS TO PROVIDE SEVERAL CLASSES TO BE TAKEN IN A SPECIFIC SEQUENCE TO BETTER PREPARE TEAMS FOR SAFE AND LONG-TERM PARTICIPATION IN THE SPORT OF AGILITY. THERE ARE SEVEN CLASSES OFFERED: AGILITY JUST FOR FUN, COMPETITION AGILITY PUPPY, FOUNDATIONS, BEGINNER, INTERMEDIATE, MASTERS AGILITY, AND SKI</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>26</TotalEmployeeCnt>
      <TotalGrossUBIAmt>153596</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>6178</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>5140</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>490068</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>416490</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1623</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>4571</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>497869</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>426201</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>181196</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>159504</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>296716</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>319595</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>477912</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>479099</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>19957</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-52898</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>87580</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>34682</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>87580</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>34682</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>SAINT PAUL DOG TRAINING CLUB IS A NON-PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION WILL PROVIDE EDUCATION TO FURTHER THE PROGRAM OF THE AMERICAN KENNEL CLUB IN THE TRAINING OF DOGS FOR OBEDIENCE. THE NONPROFIT HAS DESIGNED AND DEVELOPED THE FOLLOWING PROGRAMS: 1) NOSEWORK NOSEWORK IS A FUN SEARCH AND SCENTING ACTIVITY FOR VIRTUALLY ALL DOGS AND PEOPLE. THIS EASY-TO-LEARN ACTIVITY AND SPORT BUILDS CONFIDENCE AND FOCUS IN MANY DOGS AND PROVIDES A SAFE WAY TO KEEP DOGS FIT AND HEALTHY THROUGH MENTAL AND PHYSICAL EXERCISE. THIS PROGRAM WILL TAKE APPROXIMATELY 46 PERCENT OF OUR ORGANIZATION'S TIME. 2) AGILITY THE PURPOSE OF THIS PROGRAM IS TO PROVIDE SEVERAL CLASSES TO BE TAKEN IN A SPECIFIC SEQUENCE TO BETTER PREPARE TEAMS FOR SAFE AND LONG-TERM PARTICIPATION IN THE SPORT OF AGILITY. THERE ARE SEVEN CLASSES OFFERED: AGILITY JUST FOR FUN, COMPETITION AGILITY PUPPY, FOUNDATIONS, BEGINNER, INTERMEDIATE, MASTERS AGILITY, AND SKI</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>NOSEWORK IS THE FUN SEARCH AND SCENTING ACTIVITY FOR VIRTUALLY ALL DOGS AND PEOPLE. THIS EASY-TO-LEARN ACTIVITY AND SPORT BUILDS CONFIDENCE AND FOCUS IN MANY DOGS AND PROVIDES A SAFE WAY TO KEEP DOGS FIT AND HEALTHY THROUGH MENTAL AND PHYSICAL EXERCISE</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>OBEDIENCE HELPS PEOPLE LEARN PROPER LEASH HANDLING, POSITIVE BEHAVIOR MODIFICATION AND CORRECTIONS. YOU AND YOUR DOG WILL LEARN HEELING, SITS, STAYS, DOWNS, COMING WHEN CALLED, STAND AND FINISHES. THIS IS THE CLASS TO HELP YOU ESTABLISH WHO IS TALKING TO WHOM.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>AGILITY CLASSES ARE DESIGNED TO BE TAKEN IN A SPECIFIC SEQUENCE TO BETTER PREPARE TEAMS FOR A SAFE AND LONG TERM PARTICIPATION IN THE SPORT OF AGILITY. THERE ARE SEVEN CLASSES OFFERED: AGILITY JUST FOR FUN, COMPETITION AGILITY PUPPY, FOUNDATIONS, BEGINNER, INTERMEDIATE, MASTERS AGILITY, AND SKILLS AND DRILLS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <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>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>29</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>26</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <GrossReceiptsForPublicUseAmt>153596</GrossReceiptsForPublicUseAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ST PAUL DOG TRAINING CLUB</PersonNm>
        <PhoneNum>6514552431</PhoneNum>
        <USAddress>
          <AddressLine1Txt>219 13TH AVE S</AddressLine1Txt>
          <CityNm>SOUTH ST PAUL</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55075</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TESSA ANDERSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VIRGINIA HAYES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY HILDEBRANDT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS LENZMEIER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRIS OSOJNICKI</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTI PORTUGUE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH SORENSEN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY BERG</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>5140</MembershipDuesAmt>
      <TotalContributionsAmt>5140</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>NOSEWORK</Desc>
        <TotalRevenueColumnAmt>179572</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>179572</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OUTSIDE TRIALS</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>153596</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>153596</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>AGILITY</Desc>
        <TotalRevenueColumnAmt>46117</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>46117</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OBEDIENCE</Desc>
        <TotalRevenueColumnAmt>37205</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>37205</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>416490</TotalProgramServiceRevenueAmt>
      <OtherRevenueMiscGrp>
        <Desc>OTHER</Desc>
        <TotalRevenueColumnAmt>4351</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4351</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>SPACE RENTAL</Desc>
        <TotalRevenueColumnAmt>140</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>140</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>INTEREST</Desc>
        <TotalRevenueColumnAmt>80</TotalRevenueColumnAmt>
        <ExclusionAmt>80</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>4571</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>426201</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>267385</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>153596</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>80</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>153574</TotalAmt>
        <ProgramServicesAmt>138216</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15358</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>5930</TotalAmt>
        <ProgramServicesAmt>5337</ProgramServicesAmt>
        <ManagementAndGeneralAmt>593</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>12700</TotalAmt>
        <ProgramServicesAmt>11430</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1270</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>2915</TotalAmt>
        <ProgramServicesAmt>2738</ProgramServicesAmt>
        <ManagementAndGeneralAmt>177</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>15395</TotalAmt>
        <ProgramServicesAmt>13856</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1539</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5275</TotalAmt>
        <ProgramServicesAmt>5067</ProgramServicesAmt>
        <ManagementAndGeneralAmt>208</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>143440</TotalAmt>
        <ProgramServicesAmt>129096</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14344</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1000</TotalAmt>
        <ProgramServicesAmt>1000</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4112</TotalAmt>
        <ProgramServicesAmt>3701</ProgramServicesAmt>
        <ManagementAndGeneralAmt>411</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>NOSEWORK</Desc>
        <TotalAmt>55738</TotalAmt>
        <ProgramServicesAmt>55738</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>NOSEWORK</Desc>
        <TotalAmt>36309</TotalAmt>
        <ProgramServicesAmt>36309</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>AGILITY</Desc>
        <TotalAmt>14315</TotalAmt>
        <ProgramServicesAmt>14315</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OBEDIENCE</Desc>
        <TotalAmt>11548</TotalAmt>
        <ProgramServicesAmt>11548</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>16848</TotalAmt>
        <ProgramServicesAmt>16848</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>479099</TotalAmt>
        <ProgramServicesAmt>445199</ProgramServicesAmt>
        <ManagementAndGeneralAmt>33900</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>82913</BOYAmt>
        <EOYAmt>30857</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>5000</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1333</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4667</BOYAmt>
        <EOYAmt>3667</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <EOYAmt>158</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>87580</BOYAmt>
        <EOYAmt>34682</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>87580</BOYAmt>
        <EOYAmt>34682</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>87580</BOYAmt>
        <EOYAmt>34682</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>87580</BOYAmt>
        <EOYAmt>34682</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-52898</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>5000</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1333</DepreciationAmt>
        <BookValueAmt>3667</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>3667</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SAINT PAUL DOG TRAINING CLUB IS A NON-PROFIT CORPORATION ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES. SPECIFICALLY, THIS ORGANIZATION WILL PROVIDE EDUCATION TO FURTHER THE PROGRAM OF THE AMERICAN KENNEL CLUB IN THE TRAINING OF DOGS FOR OBEDIENCE. THE NONPROFIT HAS DESIGNED AND DEVELOPED THE FOLLOWING PROGRAMS: 1) NOSEWORK NOSEWORK IS A FUN SEARCH AND SCENTING ACTIVITY FOR VIRTUALLY ALL DOGS AND PEOPLE. THIS EASY-TO-LEARN ACTIVITY AND SPORT BUILDS CONFIDENCE AND FOCUS IN MANY DOGS AND PROVIDES A SAFE WAY TO KEEP DOGS FIT AND HEALTHY THROUGH MENTAL AND PHYSICAL EXERCISE. THIS PROGRAM WILL TAKE APPROXIMATELY 46 PERCENT OF OUR ORGANIZATION'S TIME. 2) AGILITY THE PURPOSE OF THIS PROGRAM IS TO PROVIDE SEVERAL CLASSES TO BE TAKEN IN A SPECIFIC SEQUENCE TO BETTER PREPARE TEAMS FOR SAFE AND LONG-TERM PARTICIPATION IN THE SPORT OF AGILITY. THERE ARE SEVEN CLASSES OFFERED: AGILITY JUST FOR FUN, COMPETITION AGILITY PUPPY, FOUNDATIONS, BEGINNER, INTERMEDIATE, MASTERS AGILITY, AND SKILLS AND DRILLS. THIS PROGRAM WILL TAKE APPROXIMATELY 30 PERCENT OF OUR ORGANIZATION'S TIME. 3) OBEDIENCE THIS PROGRAM WILL HELP PEOPLE LEARN PROPER LEASH HANDLING, POSITIVE BEHAVIOR MODIFICATION, AND CORRECTIONS. INDIVIDUALS AND THEIR DOGS WILL LEARN HEELING, SITS, STAYS, DOWNS, COMING WHEN CALLED, STANDING, AND FINISHING. THIS IS THE CLASS TO HELP YOU ESTABLISH WHO IS TALKING TO WHOM. THIS PROGRAM WILL TAKE APPROXIMATELY 24 PERCENT OF OUR ORGANIZATION'S TIME. ALL OF THE AFOREMENTIONED ACTIVITIES/PROGRAMS WILL TAKE PLACE AT 219 13TH AVE S, SOUTH ST PAUL, MN 55075 AND WILL BE FUNDED THROUGH FEES PAID FOR CLASSES, DUES PAID BY MEMBERS. THE NONPROFIT WILL ALLOCATE EXPENSES BASED ON ACTUAL TIME SPENT AND MATERIALS AND SUPPLIES AND ASSETS USED FOR EACH FUNCTIONAL GROUP. THE THREE ABOVE DESCRIBE ACTIVITIES THAT FURTHER THE ORGANIZATION'S MISSION. THE REGULATIONS GOVERNING EXEMPTION ELIGIBILITY FOR ORGANIZATIONS DESCRIBED WITH REVENUE RULING 71-421, 1971-2 C.B 229 TO PROVIDE HIGH QUALITY INSTRUCTION FOR ALL DOGS AND THEIR OWNERS IN A PROFESSIONAL, RESPECTFUL ENVIRONMENT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE 990 BEFORE FILING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>