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        <EOYAmt>2692</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>39911</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-3045</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
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        <CurrentTaxYearAmt>136009</CurrentTaxYearAmt>
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        <CurrentTaxYearAmt>170905</CurrentTaxYearAmt>
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      <PublicSupportPY509Pct>0.99500</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc4">
      <EquipmentGrp>
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        <DepreciationAmt>656</DepreciationAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
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        <DepreciationAmt>53138</DepreciationAmt>
        <BookValueAmt>26710</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>26710</TotalBookValueLandBuildingsAmt>
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        <Desc>DUE TO OPERATING ACCOUNT</Desc>
        <Amt>2394</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2394</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <GamingInformationGrp>
        <VolunteerLaborBingoInd>false</VolunteerLaborBingoInd>
        <GrossRevenuePullTabsAmt>2464876</GrossRevenuePullTabsAmt>
        <CashPrizesPullTabsAmt>2117231</CashPrizesPullTabsAmt>
        <RentFacilityCostsPullTabsAmt>43093</RentFacilityCostsPullTabsAmt>
        <OtherDirectExpensesPullTabsAmt>271659</OtherDirectExpensesPullTabsAmt>
        <VolunteerLaborPullTabsInd>false</VolunteerLaborPullTabsInd>
        <GrossRevenueOtherGamingAmt>58460</GrossRevenueOtherGamingAmt>
        <CashPrizesOtherGamingAmt>10000</CashPrizesOtherGamingAmt>
        <NonCashPrizesOtherGamingAmt>13190</NonCashPrizesOtherGamingAmt>
        <OthDirectExpnssOtherGamingAmt>8317</OthDirectExpnssOtherGamingAmt>
        <VolunteerLaborOtherGamingInd>true</VolunteerLaborOtherGamingInd>
        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
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      <StatesWhereGamingConductedCd>MN</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>true</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>CRAIG MORIN</IndividualWithBooksNm>
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        <AddressLine1Txt>1395 SILVER LAKE RD</AddressLine1Txt>
        <CityNm>BEMIDJI</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56601</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <GamingManagerBusinessName>
        <BusinessNameLine1Txt>GRETA SEITZ</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>BEMIDJI WRESTLING CLUB</BusinessNameLine2Txt>
      </GamingManagerBusinessName>
      <GamingManagerCompensationAmt>22500</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>MONITOR AND REPORT GAMING ACTIVITY</GamingManagerServicesProvTxt>
      <GamingManagerIsDirectorOfcrInd>X</GamingManagerIsDirectorOfcrInd>
      <GamingManagerIsEmployeeInd>X</GamingManagerIsEmployeeInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE INTEREST IN THE SPORT OF WRESTLING AMONG PARENTS AND THE YOUTH OF BEMIDJI. TO SUPERVISE, SPONSOR AND FINANCIALLY ASSIST A DISCIPLINED AND COMPETITIVE PROGRAM OF WRESTLING. TO PROVIDE EACH ATHLETE WHO CHOOSES TO PARTICIPATE, THE OPPORTUNITY TO IMPROVE THEIR WRESTLING SKILLS AS WELL AS FOSTER THE ELEMENTS OF COMPETITION, DEDICATION, SPORTSMANSHIP AND TEAM WORK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL NON-DEDUCTIBLE PENALTIES THAT WERE INCURRED AND PAID DURING TAX YEAR 2024 WERE 281.16.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>BEMIDJI WRESTLING CLUB SPONSORS SEVERAL COMMUNITY ACTIVITIES INCLUDING ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL TOURNAMENTS. BEMIDJI WRESTLING CLUB HAS PURCHASED UNIFORMS, EQUIPMENT, TRANSPORTATION, MEALS, LODGING, SCHOLARSHIPS, FINANCIAL ASSISTANCE, INSTRUCTORS AND FACILITY FEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO GOVERNING DOCUMENTS AND POLICIES ARE SUBJECT TO BOARD OF DIRECTORS AND MEMBERSHIP APPROVAL</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER PRESENTS THE 990 AND 990T TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>GAMBLING MANAGER WAGES WERE DETERMINED BY AMOUNT OF TIME SPENT AT THE ACTIVITY AND ALSO COMPARING HOURLY WAGE RATES OF OTHER SIMILAR POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>CAMP EXPENSE 12,337 0 0 CONCESSION PURCHASES 9,810 0 0 YOUTH EXPENSE - OTHER 7,627 0 0 GIFTS/AWARDS 6,608 0 0 PROGRAM SERVICE OTHER 5,850 0 0 MEALS 3,785 0 0 HIGH SCHOOL EXPENSE 3,106 0 0 SUPPLIES 2,395 0 0 BOARD INSURANCE 0 1,420 0 SCHOLARSHIP EXPENSE 750 0 0 OPERATING EXPENSE 640 0 0 TOTAL 52,908 1,420 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>NON DEDUCTIBLE PENALTIES -3,045</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>