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    <ReturnTs>2023-05-15T13:31:22-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>270743368</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MA DUTRO CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>501 MAIN STREET</AddressLine1Txt>
        <CityNm>ZANESVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>437013622</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>316049569</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAND-O-LAKES BOATING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAND</BusinessNameControlTxt>
      <PhoneNum>7404527175</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3071 DRESDEN ROAD</AddressLine1Txt>
        <CityNm>ZANESVILLE</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHN HOWELL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7404527175</PhoneNum>
      <SignatureDt>2023-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOHN</PersonFirstNm>
        <PersonLastNm>HOWELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY ANN DUTRO</PreparerPersonNm>
      <PTIN>P01211002</PTIN>
      <PhoneNum>7404559400</PhoneNum>
      <PreparationDt>2023-05-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>29820</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8550</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>21267</MembershipDuesAmt>
      <InvestmentIncomeAmt>3</InvestmentIncomeAmt>
      <TotalRevenueAmt>29820</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>325</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>10718</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>15113</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26156</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3664</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>187185</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>190849</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>58269</BOYAmt>
        <EOYAmt>61933</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>128916</BOYAmt>
        <EOYAmt>128916</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>187185</BOYAmt>
        <EOYAmt>190849</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>187185</BOYAmt>
        <EOYAmt>190849</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE BOARTING SAFETY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE BOATING - ENCOURAGE PROTECTION OF THE ENVIRONMENT- PROVIDE BOATING SAFETY EDUCATION - PROVIDE DOCKING FACILITIES FOR MEMBERS AND GUEST - EST 350 PERSONS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>26156</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26156</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM RATTINE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG KEATON</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GORDON FORSTER</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN HOWELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN HOWELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>3071 DRESDEN ROAD</AddressLine1Txt>
          <CityNm>ZANESVILLE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43701</ZIPCd>
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        <PhoneNum>7404527175</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 212 POSTAGE 24 BANK SERVICE CHARGE 39 2,554 MWCD LEASE 2,524 MWCD BOAT STICKERS FEES 8,096 PARTY EXPENSE 1,216 TAXES GENERAL 448 TOTAL 15,113</ExplanationTxt>
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