﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-08T13:06:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853390892</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BLAKE &amp; LIND CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>504 NW 1ST AVE STE 200</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55744</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411424638</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DEPOT COMMONS ASSOCIATION OF GRAND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RAPIDS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>DEPO</BusinessNameControlTxt>
      <PhoneNum>2183266619</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1 NW 3RD ST</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55744</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>APRIL ARNASON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2183266619</PhoneNum>
      <SignatureDt>2026-08-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHOLOM R BLAKE CPA</PreparerPersonNm>
      <PTIN>P00495609</PTIN>
      <PhoneNum>2183262879</PhoneNum>
      <PreparationDt>2026-08-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>70505</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>34751</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>35520</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>234</SaleOfAssetsGrossAmt>
      <GainOrLossFromSaleOfAssetsAmt>234</GainOrLossFromSaleOfAssetsAmt>
      <TotalRevenueAmt>70505</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2105</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>15690</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>17848</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35643</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>34862</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>207804</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-16976</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>225690</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>138702</BOYAmt>
        <EOYAmt>163597</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>65625</BOYAmt>
        <EOYAmt>59375</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>3477</BOYAmt>
        <EOYAmt>2718</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>207804</BOYAmt>
        <EOYAmt>225690</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>207804</BOYAmt>
        <EOYAmt>225690</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THIS CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER IRS CODE SECTION 501(C)3.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OWNER OF A RENOVATED HISTORICAL STRUCTURE THAT IS RENTED TO OTHER NON- PROFIT ORGANIZATIONS. PROVIDE A PARK-LIKE SETTING FOR AREA RESIDENTS AND VISITORS, INCLUDING RESTROOMS AND TOURISM INFORMATION FOR VISITORS TO NORTHERN MINNESOTA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>35643</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>35643</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>APRIL ARNASON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROGER HOYUM</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KYLE HEDLUND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODI PIEKARSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRENT JANEZICH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAWAN ELBITAR</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>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>APRIL ARNASON</PersonNm>
        <USAddress>
          <AddressLine1Txt>1 NW 3RD STREET</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55744</ZIPCd>
        </USAddress>
        <PhoneNum>2183266619</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="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>16800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27800</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32805</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34481</CurrentTaxYearAmt>
        <TotalAmt>123706</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>16800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27800</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32805</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>34481</CurrentTaxYearAmt>
        <TotalAmt>123706</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>123706</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>25401</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23284</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19044</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6828</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>33667</CurrentTaxYearAmt>
        <TotalAmt>108224</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>34751</CurrentTaxYearAmt>
        <TotalAmt>34751</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>266681</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1853</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.46390</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.45760</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, SCHEDULE A - PART II SECTION A. PUBLIC SUPPORT ORGANIZATION DID NOT FAIL PUBLIC SUPPORT TEST BUT WE ARE PROVIDING ADDITIONAL INFORMATION UNDER THE FACTS AND CIRCUMSTANCES TEST: 1. TEN PERCENT OF SUPPORT TEST THE GRAND RAPIDS AREA CHAMBER OF COMMERCE, WHICH IS FUNDED BY VOLUNTARY CONTRIBUTIONS BY CHAMBER MEMBERS, IS A TENANT OF THE DEPOT COMMONS ASSOCIATION. ANNUAL RENT IS APPROXIMATELY 16,800 PAID TO THE DEPOT COMMONS ASSOCIATION. THIS ALONE SHOWS MORE THAN 10% OF DEPOT COMMONS SUPPORT IS FROM THE GENERAL PUBLIC. 2. ATTRACTION OF PUBLIC SUPPORT TEST: THE DEPOT COMMONS ASSOCIATION PROVIDES A PARK-LIKE SETTING FOR AREA RESIDENTS AND VISITORS, INCLUDING RESTROOMS AND VISITOR INFORMATION. THE DEPOT COMMONS ASSOCIATION ALSO ACTS AS THE FISCAL AGENT FOR GRANT MONIES THAT ARE DISPERSED FOR EXPENSES INCURRED BY BOTH CONTRACTED CONSULTANTS AND VOLUNTEER COMMITTESS THAT ARE ENGAGED IN WORKFORCE DEVELOPMENT AND YOUTH LEADERSHIP PROGRAMING. THE BLANDIN FOUNDATION (A 509(A)1 ORGANIZATION) IS THE PRIMARY FUNDING AGENCY FOR THESE AND OTHER PROJECTS THAT BENEFIT THE GRAND RAPIDS AND ITASCA COUNTY AREA. 3. OTHER FACTORS TO INCLUDE: THE DEPOT COMMONS ASSOCIATION BOARD OF DIRECTORS IS COMPRISED OF THE CHEIF EXECUTIVE OF THE GRAND RAPIDS AREA CHAMBER OF COMMERCE WHO IS THE DESIGNATED CHAIR OF THE BOARD, AND FOUR OTHER COMMUNITY LEADERS. THE DEPOT COMMONS ASSOCIATION FACILITIES PROVIDE A BOARDROOM AT NO CHARGE FOR COMMUNITY MEMBERS TO MEET AND IT SERVES APPROXIMATLEY TEN THOUSAND VISITORS TO THE GRAND RAPIDS AREA EACH YEAR. THE DEPOT COMMONS ASSOCATION IS THE CENTERPIECE OF THE CITY OF GRAND RAPIDS. VISITORS TO THE AREA DEPEND ON THE DEPOT TO PROVIDE AESTHETIC VALUE AND A PLACE TO STOP AND RELAX DURING THEIR VISIT. THE GRAND RAPIDS AREA CHAMBER OF COMMERCE HAS NINE COMMITTEES WITH APPROXIMATELY 200 VOLUNTEERS ENGAGED IN COMMUNITY SUPPORT THAT USE THE DEPOT COMMONS BUILDING FOR MEETINGS AND OTHER ACTIVITIES RELATED TO WORKFORCE DEVELOPMENT, GOVERNMENT AFFAIRS, FORESTRY AND TRANSPORTATION ISSUES AND ECONOMIC DEVELOPMENT INITIATIVES.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 2,526 INSURANCE 3,773 REPAIRS &amp; MAINTENANCE 3,322 SUPPLIES 871 DUES &amp; SUBSCRIPTIONS 274 MISCELLANEOUS EXPENSE 73 NON-INVESTMENT DEPRECIATION 7,009 TOTAL 17,848</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNRLZD GAINS ON INVESTMENTS SOLD DURING THE YEAR -16,976</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 84,270 12,687 LESS ACCUMULATED DEPRECIATION 80,793 9,969 TOTAL 3,477 2,718</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING FOR SUCH PURPOSES THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS EXEMPT ORGANIZATIONS UNDER IRS CODE SECTION 501(C)3.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>OWNER OF A RENOVATED HISTORICAL STRUCTURE THAT IS RENTED TO OTHER NON- PROFIT ORGANIZATIONS. PROVIDE A PARK-LIKE SETTING FOR AREA RESIDENTS AND VISITORS, INCLUDING RESTROOMS AND TOURISM INFORMATION FOR VISITORS TO NORTHERN MINNESOTA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>