﻿<?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>2026-02-11T18:05:06-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>450450259</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PTACEK FINANCIAL SERVICES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>420 MAIN AVE</AddressLine1Txt>
        <CityNm>OAKES</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>584741637</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>842102826</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GROWING SMALL TOWNS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GROW</BusinessNameControlTxt>
      <PhoneNum>7017991115</PhoneNum>
      <USAddress>
        <AddressLine1Txt>510 MAIN AVE</AddressLine1Txt>
        <CityNm>OAKES</CityNm>
        <StateAbbreviationCd>ND</StateAbbreviationCd>
        <ZIPCd>58474</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REBECCA UNDEM</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7017991115</PhoneNum>
      <SignatureDt>2026-01-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TONI L PTACEK CPA</PreparerPersonNm>
      <PTIN>P00087131</PTIN>
      <PhoneNum>7017422179</PhoneNum>
      <PreparationDt>2026-01-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4 RetDoc5">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>GROWINGSMALLTOWNS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>36674</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10085</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>26589</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>36674</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>10765</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3295</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>48638</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>37373</OtherExpensesTotalAmt>
      <TotalExpensesAmt>100071</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-63397</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>242684</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>179287</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45379</BOYAmt>
        <EOYAmt>8116</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>172121</BOYAmt>
        <EOYAmt>161240</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>26529</BOYAmt>
        <EOYAmt>19629</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>244029</BOYAmt>
        <EOYAmt>188985</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1345</BOYAmt>
        <EOYAmt>9698</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>242684</BOYAmt>
        <EOYAmt>179287</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>GROWING SMALL TOWNS EXISTS TO CREATE A COMMUNITY THAT SUPPORTS AND ENCOURAGES INDIVIDUALS WITH GRIT AND DETERMINATION TO "BLOOM WHERE THEY'RE PLANTED- AND REKINDLE LOCAL PRIDE TO EMPOWER THE NEXT GENERATION OF SMALL TOWN INFLUENCERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SPECIFIC OBJECTIVES OF THIS ORGANIZATION IS TO ACT AS A CATALYST FOR CHANGE AND INNOVATION IN SMALL TOWNS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>100071</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE SPECIFIC OBJECTIVES OF THIS ORGANIZATION IS TO ACT AS A CATALYST FOR CHANGE AND INNOVATON IN SMALL TOWNS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>100071</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA UNDEM</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>50.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHAR GUST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODI BRUNS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WINONA DIMEO-EDIGER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNIE SINNER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRODIE MUELLER</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>
      <BooksInCareOfDetail>
        <PersonNm>REBECCA UNDEM</PersonNm>
        <USAddress>
          <AddressLine1Txt>820 ASPEN DRIVE</AddressLine1Txt>
          <CityNm>OAKES</CityNm>
          <StateAbbreviationCd>ND</StateAbbreviationCd>
          <ZIPCd>58474</ZIPCd>
        </USAddress>
        <PhoneNum>7017991115</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="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>113015</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109751</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56022</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10085</CurrentTaxYearAmt>
        <TotalAmt>411571</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>113015</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109751</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56022</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10085</CurrentTaxYearAmt>
        <TotalAmt>411571</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>411571</PublicSupportTotal170Amt>
      <TotalSupportAmt>411571</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>291657</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.68860</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING &amp; MARKETING 5,815 OFFICE EXPENSES 9,286 INSURANCE 761 PROGRAM SERVICES EXPENSES 14,186 NON-INVESTMENT DEPRECIATION 7,325 TOTAL 37,373</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 425 EQUIPMENT 47,715 47,715 LESS ACCUMULATED DEPRECIATION 21,186 28,511 TOTAL 26,529 19,629</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,345 9,698</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>GROWING SMALL TOWNS EXISTS TO CREATE A COMMUNITY THAT SUPPORTS AND ENCOURAGES INDIVIDUALS WITH GRIT AND DETERMINATION TO "BLOOM WHERE THEY'RE PLANTED- AND REKINDLE LOCAL PRIDE TO EMPOWER THE NEXT GENERATION OF SMALL TOWN INFLUENCERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SPECIFIC OBJECTIVES OF THIS ORGANIZATION IS TO ACT AS A CATALYST FOR CHANGE AND INNOVATON IN SMALL TOWNS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc5">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>