<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-15T11:20:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-08-31</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>2022-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770707968</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MANDAN WRESTLING CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MAND</BusinessNameControlTxt>
      <PhoneNum>7014252051</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 926</AddressLine1Txt>
        <CityNm>MANDAN</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58554</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ATLANTA HELLMAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7014252051</PhoneNum>
      <SignatureDt>2024-07-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ATLANTA</PersonFirstNm>
        <PersonLastNm>HELLMAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LYNNELL RUDE CPA</PreparerPersonNm>
      <PTIN>P00112623</PTIN>
      <PhoneNum>7016639345</PhoneNum>
      <PreparationDt>2024-07-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MANDANWRESTLINGCLUB.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>83586</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>13390</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>37767</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>3880</MembershipDuesAmt>
      <GamingGrossIncomeAmt>13530</GamingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6750</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6780</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>15019</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7483</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>7536</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>69353</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>13995</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>900</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>2478</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>47316</OtherExpensesTotalAmt>
      <TotalExpensesAmt>64689</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4664</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>61641</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1411</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>67716</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>61641</BOYAmt>
        <EOYAmt>67716</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>61641</BOYAmt>
        <EOYAmt>67716</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>61641</BOYAmt>
        <EOYAmt>67716</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>64689</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>64689</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>1.00</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>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TYLER STEINWAND</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>JASON RITZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BEN ZACHMEIER</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>
      <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>ATLANTA HELLMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 926</AddressLine1Txt>
          <CityNm>MANDAN</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58554</ZIPCd>
        </USAddress>
        <PhoneNum>7013914836</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>25961</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20809</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23932</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15430</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>13390</CurrentTaxYearAmt>
        <TotalAmt>99522</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>41490</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2668</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40496</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>44603</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41647</CurrentTaxYearAmt>
        <TotalAmt>170904</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>32061</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21680</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23005</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>39116</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28549</CurrentTaxYearAmt>
        <TotalAmt>144411</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>99512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87433</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>99149</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>83586</CurrentTaxYearAmt>
        <TotalAmt>414837</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>414837</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>85</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2884</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2969</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>99512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45157</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87518</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>102033</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>83586</CurrentTaxYearAmt>
        <TotalAmt>417806</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99290</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.98510</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>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 5,965 OFFICE 1,519 INFORMATION TECHNOLOGY 1,007 TRAVEL 5,869 INSURANCE 250 TOURNAMENT EXPENSE 17,894 USA DUES 2,865 UNIFORMS 2,765 EQUIPMENT 4,597 WRESTLER SUPPORT 4,585 TOTAL 47,316</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 1,411</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>
