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        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION IS FILING AN AMENDED FORM 990EZ AS A CORRECTION TO INFORMATION REPORTED ON ORGINALLY FILED FORM 990N. FORM 990N WAS FILED INDAVERTENTLY AS PREPARER WAS NOTIFIED THAT AVERAGE GROSS RECEIPTS FOR THE THREE PRIOR YEARS WAS LESS THAN 50,000 SAME AS FOR THE 2023 TAX YEAR. SUBSEQUENT TO FILING OF FORM 990N PREPARER WAS NOTIFIED THAT AVERAGE GROSS RECEIPTS EXCEEDED 50,000 AND THE CORRECT FILING FOR THE ORGANIZTION SHOULD HAVE BEEN FORM 990EZ. IMMEDIATELY ORGANIZATION MADE EFFORTS TO COOPERATE WITH PREPARER TO FILE CORRECT FORMS AND REQUIRED SCHEDULES. BELOW IS THE GROSS RECEIPTS TEST FOR 2023 AND 2024 TO SUBSTANTIATE CORRECT FORM 990 FILING FOR EACH RESPECTIVE TAX YEAR. 2023 AVERAGE GROSS RECEIPTS TEST 2021 GROSS RECEIPTS = 41,608 2022 GROSS RECEIPTS = 40,418 2023 GROSS RECEIPTS = 62,821 TOTAL GROSS RECEIPTS = 144,847 AVERAGE GROSS RECEIPTS = 48,282 FORM 990N ELIGIBLE 2024 AVERAGE GROSS RECEIPTS TEST 2022 GROSS RECEIPTS = 40,418 2023 GROSS RECEIPTS = 62,821 2024 GROSS RECEIPTS = 59,642 TOTAL GROSS RECEIPTS = 162,881 2024 AVERAGE GROSS RECEIPTS = 54,293</ExplanationTxt>
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        <ExplanationTxt>EXPENSES OFFICE 382 INSURANCE 627 SCHOLARSHIPS 400 START UP CASH 210 CLOTHING 2,238 EQUIPMENT 632 CONCESSIONS 5,072 DAHL FAMILY DONATION 78 SUPPLIES 367 MEALS 358 COACHING PASSES 250 BANK FEE 10 PARADE FEE 228 FUNERAL PLANTS 157 HIGH SCHOOL 14,024 YOUTH 5,480 TOURNAMENTS 4,142 TOTAL 34,655</ExplanationTxt>
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        <ExplanationTxt>PROMOTE INTEREST IN THE SPORT OF WRESTLING AMONG PARENTS AND THE YOUTH OF PAYNESVILLE, MINNESOTA AND TO SUPERVISE, SPONSOR AND FINANCIALLY ASSIST A DISCIPLINED AND COMPETITIVE PROGRAM OF WRESTLING.</ExplanationTxt>
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