2022-11-15T14:00:36-05:00 2021-12-31 471077462 AGL CPA GROUP LLC 1870 BUFORD HIGHWAY STE 100 DULUTH GA 30097 990 2021-01-01 580974508 LAKE LANIER SAILING CLUB INC LAKE 4042749390 6206 COMMODORE DR FLOWERY BRANCH GA 30542 KURT STADELE TREASURER 4042749390 2022-11-15 true KURT STADELE 999009999 WILLIAM C HARSHMAN CPA P00107156 7706222982 2022-11-15 2021 2022-09-23 18:48:47Z CAROL REDDAWAY 6206 COMMODORE DRIVE FLOWERY BRANCH GA 30542 595864 false X WWW.LLSC.COM X 1959 GA TO SUPPORT THE SPORT OF SAILING THROUGH EDUCATION, TRAINING, RACING AND OTHER SAILING RELATED ACTIVITIES. 15 15 2 200 14684 13684 262701 277968 315553 297030 20 14684 796 6182 579070 595864 11813 27219 50479 34061 91474 96337 0 0 277884 340037 431650 497654 147420 98210 1372659 1380978 12325 10228 1360334 1370750 TO SUPPORT THE SPORT OF SAILING THROUGH EDUCATION, TRAINING, RACING AND OTHER SAILING RELATED ACTIVITIES. false false 13194 8701 THE CLUB PUT ON FIVE MULTI-FLEET REGATTAS AND SUPPORTED NUMEROUS SEPARATE ONE-DESIGN FLEET REGATTAS AND SEVERAL PERFORMANCE HANDICAP RACING SERIES IN FURTHERANCE OF ITS RACING PROGRAMS DURING THE YEAR. 31339 27219 478 THE CLUB SUPPORTED JUNIOR SAILING AND TRAINING PROGRAMS BY ASSISTING THE JUNIOR PROGRAM WITH FACILITIES AND PERSONNEL SUPPORT FOR THREE FULL WEEKS OF JUNIOR SAILING TRAINING PROGRAMS, NUMEROUS DAYS OF JUNIOR TRAINING AND SEVERAL JUNIOR REGATTAS THROUGHOUT THE YEAR. ADDITIONALLY, THE CLUB PROVIDED SEVERAL GRANTS TO THE JUNIOR PROGRAM DURING THE YEAR. 844 340 THE CLUB HOSTED SEVERAL SOCIAL EVENTS FOR ITS MEMBERS DURING THE YEAR TO FOSTER THE CONTINUED SAILING RACING AND TRAINING PROGRAMS. 45377 false false false false false false false false false true false false false 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 true false false true 10 0 false 2 true true true false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true false false false GA KURT STADELE 4042749390 6206 COMMODORE DRIVE FLOWERY BRANCH GA 30542 X X WARREN COLLIER HISTORIAN 1.00 X 0 0 0 REID COLLINS GOVERNOR 1.00 X 0 0 0 MARIAN EVATT SECRETARY 3.00 X X 0 0 0 PAT FINNICK VICE COMMODO 5.00 X X 0 0 0 CATHY FREEMAN GOVERNOR 1.00 X 0 0 0 BEN HARBIN GOVERNOR 1.00 X 0 0 0 TOM KING REAR COMMODO 5.00 X X 0 0 0 WILL MORANG GOVERNOR 1.00 X 0 0 0 STEVE NORTH PAST COMMODO 1.00 X 0 0 0 BILL OVEREND GOVERNOR 1.00 X 0 0 0 JIM RAPP GOVERNOR 1.00 X 0 0 0 CAROL REDDAWAY COMMODORE 5.00 X X 0 0 0 KURT STADELE TREASURER 3.00 X X 0 0 0 TONY STANLEY GOVERNOR 1.00 X 0 0 0 JONATHON STEWART GOVERNOR 1.00 X 0 0 0 false false false 277968 277968 DOCK AND STORAGE FEES 274028 274028 WATERFRONT DIRECTOR 14301 14301 REGATTA REVENUE 8701 8701 297030 14684 14684 OTHER INCOME 713990 6182 6182 6182 595864 303212 14684 27219 27219 34061 34061 89712 89712 6625 6625 18778 18778 21419 275 21144 70420 70420 36528 36528 59595 44891 14704 PROPERTY MAINTAINANCE 65035 65035 DOCK REPAIRS 36454 36454 PROPERTY TAXES 15600 15600 UTILITIES 9007 9007 7201 3902 3299 497654 403275 94379 0 102948 168437 893042 891697 20004 6012 725 725 1689020 1376044 353476 312976 2464 1131 1372659 1380978 6225 4128 6100 6100 12325 10228 X 1360334 1370750 1360334 1370750 1372659 1380978 X 98210 -16017 -71777 X false false false 39028 39028 366834 261537 105297 853645 719958 133687 429513 394549 34964 312976 HYDRO HOIST DEPOSITS 5000 SECURITY DEPOSIT PAYABLE 1100 6100 false LAKE LANIER JUNIOR SAILING PROGRAM 6206 COMMODORE DRIVE FLOWERY BRANCH GA 30542 582372611 27219 SAILING EDUCATION SCHEDULE I, PAGE 1, PART I, LINE 2 THE CLUB PROVIDES GRANTS TO THE LAKE LANIER JUNIOR SAILING PROGRAM, WHICH IS AN IRC SECTION 501(C)(3) ORGANIZATION. THE CLUB'S BOARD OF DIRECTORS APPROVES ALL GRANT EXPENDITURES AND MONITORS THESE GRANTS THROUGH REGULAR REPORTS TO THE BOARD OF DIRECTORS BY THE JUNIOR PROGRAM DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 6 LAKE LANIER SAILING CLUB HAS MEMBERS THAT VOLUNTEER ON SITE AND HELP WITH EVENTS. FORM 990, PAGE 6, PART VI, LINE 7A THE GOVERNING BODY OF LAKE LANIER SAILING CLUB IS ELECTED BY THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B FINANCIAL DECISIONS OF 50,000 OR MORE ARE SUBJECT TO A VOTE AT THE CLUB'S ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE OFFICERS AND BOARD PRIOR TO FILING. ACCESS IS PROVIDED ELECTRONICALLY. THE FORM IS REVIEWED IN DETAIL AND APPROVED BY THE TREASURER AND THE CHAIR OF THE FINANCE COMITTEE PRIOR TO BEING SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS POSTED TO THE CLUB'S WEBSITE AND IS AVAILABLE TO ALL MEMBERS FOR REVIEW. THE POLICY IS NOTED AND COMPLIANCE REQUIREMENTS ARE ALL EXPLAINED TO ALL NEW OFFICERS AND BOARD MEMBERS AT THE FIRST MEETING OF THE YEAR. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB'S POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, THE WHISTLEBLOWER POLICY AND THE RECORDS RETENTION POLICY, ARE ALL AVAILABLE TO MEMBER'S ON THE CLUB'S WEBSITE. SUMMARY FINANCIAL INFORMATION IS MADE AVAILABLE TO MEMBERS MONTHLY ON THE CLUB WEBSITE. COPIES OF THE ANNUAL FORM 990 ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VII ALL OFFICERS AND BOARD MEMBERS SERVE WITHOUT COMPENSATION. THEY ARE REIMBURSED FOR ANY COSTS INCURRED ON BEHALF OF THE CLUB, SUBJECT TO THE CLUB'S RECEIPT OF APPROPRIATE DOCUMENTATION AND A WRITTEN REQUEST OF REIMBURSEMENT. THE CLUB HAS TWO "KEY EMPLOYEES" - A PROPERTY MANAGER AND A WATERFRONT DIRECTOR. THE OFFICERS MONITOR EACH EMPLOYEE'S COMPENSATION AND ALL COMPENSATION IS APPROVED BY THE OFFICERS AND BOARD EACH YEAR. FORM 990, PART XI, LINE 9 CHANGES IN NET ASSETS -71,777 THE CLUB'S BOARD OF GOVERNORS SETS ASIDE FUNDS IN RESERVE ACCOUNTS (WHICH ARE INCLUDED IN ENDING NET ASSETS) EACH YEAR TO FUND FUTURE MAJOR MAINTAINANCE AND CAPITAL EXPENDITURES. DURING 2021, MAJOR MAINTAINANCE EXPENDITURES WERE CHARGED DIRECTLY TO CERTAIN OF THESE RESERVE ACCOUNTS. THE NET INCREASE IN NET ASSETS FROM THESE NET CREDITS TOTALED 110,237 AND WERE PRIMARILY SET ASIDE FOR MAINTAINING THE CLUB'S DOCKS AND CLUBHOUSE FACILITIES. IN ADDITION, 38,460 WAS ACCRUED DIRECTLY TO UNRESTRICTED NET ASSETS DURING THE YEAR. ACCORDINGLY, THE NET OTHER CHANGES IN NET ASSETS FOR THE YEAR WAS A DECREASE OF 71,776. LAKE LANIER JUNIOR SAILING PROGRAM 6206 COMMODORE DRIVE FLOWERY BRANCH GA 30542 582372611 EDUCATION GA 501C3 10 N/A false false true false false false false false false false false false false false true false false false false false LAKE LANIER JUNIOR SAILING PROGRAM B 27219 CASH TRANSFER LAKE LANIER JUNIOR SAILING PROGRAM N SHARED USE