﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-05-28T14:25:58-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460353724</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SCHOENFISH &amp; CO INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 247</AddressLine1Txt>
        <CityNm>PARKSTON</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57366</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>363665973</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARKSTON COMMERCIAL CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARK</BusinessNameControlTxt>
      <PhoneNum>6059283341</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 564</AddressLine1Txt>
        <CityNm>PARKSTON</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>573660564</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>EMBER DALE</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>6059283341</PhoneNum>
      <SignatureDt>2026-05-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>WALTER J SCHOENFISH</PreparerPersonNm>
      <PTIN>P00119826</PTIN>
      <PhoneNum>6059287241</PhoneNum>
      <PreparationDt>2026-05-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>137009</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>39716</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>8400</MembershipDuesAmt>
      <InvestmentIncomeAmt>335</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="18835" referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">45494</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>34439</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11055</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>41884</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>12236</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>29648</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1180</OtherRevenueTotalAmt>
      <TotalRevenueAmt>90334</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1560</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>1500</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>24716</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>53704</OtherExpensesTotalAmt>
      <TotalExpensesAmt>81480</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8854</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69883</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>78737</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69883</BOYAmt>
        <EOYAmt>78737</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>69883</BOYAmt>
        <EOYAmt>78737</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69883</BOYAmt>
        <EOYAmt>78737</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CITY PROMOTION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTION OF THE BUSINESS COMMUNITY OF A TOWN OF 1500POPULATION THRU VARIOUS FUNDRAISERS AND ACTIVITIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>79580</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>79580</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM MAXWELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATH KURTENBACH</PersonNm>
        <TitleTxt>VICE-PRES.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMBER DALE</PersonNm>
        <TitleTxt>SEC./TREAS.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE KONRAD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LEISA TIEDE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX WHITESELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>EMBER DALE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 564</AddressLine1Txt>
          <CityNm>PARKSTON</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>573660564</ZIPCd>
        </USAddress>
        <PhoneNum>6059284411</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>CHASE THE ACE</Event1Nm>
        <GrossReceiptsEvent1Amt>37972</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>37972</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>19239</CashPrizesEvent1Amt>
        <Event2Nm>OTHER</Event2Nm>
        <GrossReceiptsEvent2Amt>7522</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>7522</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>15200</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>45494</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>45494</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>19239</CashPrizesTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15200</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>34439</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11055</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="25022686">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>PARKSTON BUCKS RECEIVED 1180.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIP; SCHOLARSHIP; PARKSTON AREA FOUNDATION: PO BOX 823, PARKSTON, SD, 57366; NONE, 500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY ACTIVITIES; DONATION; CITY OF PARKSTON: PO BOX 490, PARKSTON, SD, 57366; NONE, 1060.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS &amp; MEMBERSHIP EXPENSES 4005.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING &amp; PROMOTION 47304.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 1361.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EXPENSE 289.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PARKSTON BUCKS PAID OUT 745.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>