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        <ProgramServicesAmt>9776</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>763</TotalAmt>
        <ProgramServicesAmt>763</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7552</TotalAmt>
        <ManagementAndGeneralAmt>7552</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4957</TotalAmt>
        <ManagementAndGeneralAmt>4957</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>1470</TotalAmt>
        <ProgramServicesAmt>1470</ProgramServicesAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>494</TotalAmt>
        <ManagementAndGeneralAmt>494</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>26963</TotalAmt>
        <ProgramServicesAmt>26963</ProgramServicesAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>35805</TotalAmt>
        <ProgramServicesAmt>35805</ProgramServicesAmt>
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      <InsuranceGrp>
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        <ManagementAndGeneralAmt>13331</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OPERATING EXPENSES</Desc>
        <TotalAmt>4345</TotalAmt>
        <ManagementAndGeneralAmt>4345</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BOAT/DOCK MAINTENANCE</Desc>
        <TotalAmt>4229</TotalAmt>
        <ProgramServicesAmt>4229</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER FEES</Desc>
        <TotalAmt>500</TotalAmt>
        <ManagementAndGeneralAmt>500</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SAILING TEAM EXPENSES</Desc>
        <TotalAmt>298</TotalAmt>
        <ProgramServicesAmt>298</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>110483</TotalAmt>
        <ProgramServicesAmt>79304</ProgramServicesAmt>
        <ManagementAndGeneralAmt>31179</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>49902</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>250</EOYAmt>
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      <LandBldgEquipAccumDeprecAmt>372327</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1891133</BOYAmt>
        <EOYAmt>1862828</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>22</BOYAmt>
        <EOYAmt>7</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1916857</BOYAmt>
        <EOYAmt>1912987</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>73</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
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        <EOYAmt>66</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1157</BOYAmt>
        <EOYAmt>139</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1915700</BOYAmt>
        <EOYAmt>1912848</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1915700</BOYAmt>
        <EOYAmt>1912848</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1916857</BOYAmt>
        <EOYAmt>1912987</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-2852</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>58828</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26470</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67966</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69070</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95715</CurrentTaxYearAmt>
        <TotalAmt>318049</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>58828</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26470</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67966</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69070</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>95715</CurrentTaxYearAmt>
        <TotalAmt>318049</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>50654</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>267395</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus3YearsAmt>680</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3350</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4500</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>8530</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>326579</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>120157</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.81880</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.66420</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: GIFT UPON DISSOLUTION OF ORGANIZATION DATE: 05/30/17 AMOUNT: 1016800.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>1016800</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1016800</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1133946</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>320725</DepreciationAmt>
        <BookValueAmt>813221</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>84409</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>51602</DepreciationAmt>
        <BookValueAmt>32807</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1862828</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAXES</Desc>
        <Amt>66</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>66</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS TO REVIEW. THE BOARD PRESIDENT THEN REVIEWS THE FORM 990 BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>THE GULL LAKE YACHT CLUB</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>19696 LOVE LAKE RAOD PO BOX 511</AddressLine1Txt>
          <CityNm>BRAINERD</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56401</ZIPCd>
        </USAddress>
        <EIN>113688044</EIN>
        <PrimaryActivitiesTxt>SAILING EVENTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(7)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
