2022-08-26T10:12:14-05:00 2021-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2021-01-01 410610000 WHITE BEAR YACHT CLUB WHIT 6514294567 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 ERIC HAWKINS COMMODORE 6514294567 2022-11-15 true ERIC HAWKINS 999009999 ANNA LOVEGREN P00643123 9528544244 2022-08-25 2021 2022-09-23 18:48:47Z ERIC HAWKINS 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 7698531 false X WWW.WBYC.COM X 1895 MN THE ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES IN ACCORDANCE WITH ITS EXEMPT PURPOSE. 17 17 196 382421 564432 426998 3760760 5276244 -15060 9015 708358 1180785 5018490 6893042 0 0 2334672 2826170 0 0 2022239 2390137 4356911 5216307 661579 1676735 11765205 13091791 6151986 5824087 5613219 7267704 TO PROVIDE THE MEMBERS AND GUESTS OF THE CLUB WITH AN EXCEPTIONAL SOCIAL, DINING AND RECREATIONAL EXPERIENCE AT THE CLUB'S UNIQUE AND DISTINCTIVE SETTING ON THE SHORES OF WHITE BEAR LAKE. false false THE ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES IN ACCORDANCE WITH ITS EXEMPT PURPOSE. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 16 0 196 true true true false false false false 1496416 524026 false false false X 17 17 false false false false true true true true true false false false true true true true true true true false X KAREN HAIDER 6514294567 56 DELLWOOD AVE WHITE BEAR LAKE MN 55110 CHRISTOPHER NATHLICH GM/DIRECTOR 40.00 X 199501 0 15248 JOHN STEINER DIRECTOR OF 40.00 X 117892 0 17847 KAREN HAIDER CONTROLLER 40.00 X 101126 0 13439 ABE APPERT DIRECTOR 1.00 X 0 0 0 AMANDA BOBERG DIRECTOR 1.00 X 0 0 0 JUSTIN ENGELS DIRECTOR 1.00 X 0 0 0 ROBERT EDGAR DIRECTOR 1.00 X 0 0 0 DICK GUNDERSON DIRECTOR 1.00 X 0 0 0 ERIC HAWKINS COMMODORE 1.00 X X 0 0 0 JEANINE JESMER SECRETARY 1.00 X X 0 0 0 MICHAEL KELLY VICE COMMODO 1.00 X X 0 0 0 FRED MARTIN DIRECTOR 1.00 X 0 0 0 MARTY MCALPIN DIRECTOR 1.00 X 0 0 0 DAVID MERRITT DIRECTOR 1.00 X 0 0 0 PATTY NEWELL DIRECTOR 1.00 X 0 0 0 MELISSA PELTIER DIRECTOR 1.00 X 0 0 0 DARCY RINDELAUB DIRECTOR 1.00 X 0 0 0 JO RATHMANNER DIRECTOR 1.00 X 0 0 0 BRUCE SHAY DIRECTOR 1.00 X 0 0 0 SCOTT SINGER TREASURER 1.00 X X 0 0 0 JOHN SCHREIER PAST COMMODO 1.00 X 0 0 0 SUE SCHWAY DIRECTOR 1.00 X 0 0 0 PETER SWAIN DIRECTOR 1.00 X 0 0 0 CHARLES WHITAKER DIRECTOR 1.00 X 0 0 0 JENNIFER WOLF DIRECTOR 1.00 X 0 0 0 STEVE WOLSFELD DIRECTOR 1.00 X 0 0 0 418519 46534 3 false true false 426998 426998 MEMBER DUES 713910 3781760 3781760 GOLF & LOCKER 713910 805194 805194 SPECIAL ASSESSMENT 713910 475659 475659 GOLF 713910 97178 97178 TENNIS/SWIMMING/OTHER 713910 58425 58425 58028 58028 5276244 9015 9015 1956266 805489 1150777 865534 285243 CONTRACT REVENUE 900099 30008 30008 30008 6893042 6074608 382421 9015 300627 2048263 49947 146655 280678 56865 11736 30083 63669 406557 184964 708427 93096 GOLF COURSE EXPENSES 455725 MAINTENANCE 142227 RESTAURANT EXPENSES 97450 TENNIS EXPENSES 42494 96844 5216307 0 0 0 44846 -77470 1394223 2513685 758453 951116 138659 168513 81833 101035 18869141 9476008 9302336 9393133 44855 41779 11765205 13091791 123458 165848 769209 1112542 4608660 4408497 650659 137200 6151986 5824087 X 5613219 7267704 5613219 7267704 11765205 13091791 X 1676735 -22250 X false true X true false 105956 105956 11846532 5042598 6803934 3785802 2518019 1267783 3130851 1915391 1215460 9393133 UNEARNED CONTRACT INCOME 137200 137200 X 7698531 805489 805489 6893042 6893042 6021796 805489 805489 5216307 5216307 SCHEDULE D, PAGE 3, PART X THE CLUB IS EXEMPT FROM FEDERAL AND MINNESOTA TAXATION PURSUANT TO THE PROVISIONS OF SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND SECTION 290.05 OF THE MINNESOTA STATUTES AND IS ONLY SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. SINCE THE CLUB HAD NO UNRELATED BUSINESS INCOME TAX ON THEIR UNRELATED BUSINESS INCOME IN 2021 AND 2020, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR FEDERAL OR STATE INCOME TAXES. THE CLUB HAS NOT BEEN RECENTLY AUDITED; AND ACCORDINGLY, THE TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THE CRITERIA SET FORTH IN ASC 740 ("INCOME TAXES"). SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS SHOWN NET OF REVENUE ON 990 805,489 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS SHOWN NET OF REVENUE ON 990 805,489 X X X false false false CHRISTOPHER NATHLICH GM/DIRECTOR OF GOLF 199501 3437 11811 214749 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS SEVERAL CLASSES OF MEMBERSHIP WITH DIFFERENT FEE STRUCTURES AND DIFFERENT VOTING RIGHTS. ALL MEMBERS, REGARDLESS OF THEIR MEMBERSHIP CLASS, HAVE FULL CLUB ACCESS AND MEMBER ACTIVITY PRIVILEGES. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS AND OFFICERS ARE ELECTED BY THE EQUITY MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B BOARD HAS CONTROL EXCEPT AS STATED IN ARTICLES AND BY-LAWS. EQUITY MEMBERS ARE ALLOWED TO VOTE LARGE CONSTRUCTION PROJECTS UP OR DOWN. EQUITY MEMBERS VOTE ON CHANGES TO MEMBERSHIP CLASSES OR LIMITS. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE CONTROLLER AND THEN REVIEWED CAREFULLY BY THE GENERAL MANAGER AND COMMODORE BEFORE SIGNATURE BY THE COMMODORE. FORM 990, PAGE 6, PART VI, LINE 12C THE STAFF AND BOARD OF DIRECTORS MONITOR CONTRACTS LOOKING FOR CONFLICTS. ANY POTENTIAL CONFLICT IS DEALT WITH FOLLOWING PROCEDURES IN OUR POLICY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS REVIEWED AND APPROVED BY THE PAST COMMODORE, CURRENT COMMODORE AND VICE COMMODORE. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED AND APPROVED BY THE PAST COMMODORE, CURRENT COMMODORE AND VICE COMMODORE. FORM 990, PAGE 6, PART VI, LINE 19 PUBLIC DOCUMENTS ARE AVAILABLE IN THE CLUB'S BUSINESS OFFICE. FORM 990, PART XI, LINE 9 MEMBER EQUITY REDEMPTIONS EXCESS OF CONTRIBUTIONS -22,250