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    <ReturnTs>2026-07-20T18:53:50Z</ReturnTs>
    <TaxPeriodEndDt>2026-06-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-07-01</TaxPeriodBeginDt>
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      <EIN>460305864</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CLAY COUNTY PARK ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CLAY</BusinessNameControlTxt>
      <PhoneNum>6056779441</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 566</AddressLine1Txt>
        <CityNm>Vermillion</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57069</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Ellen Margheim</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6056779441</PhoneNum>
      <SignatureDt>2026-07-20</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>94872</GrossReceiptsAmt>
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      <ProgramServiceRevenueAmt>94802</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>70</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>94872</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>27467</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>12649</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>43416</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83532</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11340</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39051</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>50391</NetAssetsOrFundBalancesEOYAmt>
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      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>39051</BOYAmt>
        <EOYAmt>43725</EOYAmt>
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      <PrimaryExemptPurposeTxt>The mission of the CCPA is to provide and create a self-supporting family friendly recreational experience to encourage visitor use, Park sustainability, and educational opportunities.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Camping &amp; Hiking, with 107,000 recorded vehicle entrances to our park facilities and over 1780 camping units booked (averaging 3 campers per unit).</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>94872</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>94872</TotalProgramServiceExpensesAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Tony Kellar</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jen Miller</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Matthew Heard</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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        <CompensationAmt>600</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ellen Margheim</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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        <PersonNm>Ellen Margheim</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO Box 566</AddressLine1Txt>
          <CityNm>Vermillion</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57069</ZIPCd>
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        <PhoneNum>6056779441</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 16: Campground Maintenance: $30,828 Vehicle Expenses: $7,183 Administrative Costs: $5,435</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 24: Value of Vehicles</ExplanationTxt>
      </SupplementalInformationDetail>
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