2023-08-16T15:50:38-04:00 2022-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2022-01-01 410610000 WHITE BEAR YACHT CLUB WHIT 6514294567 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 MICHAEL KELLY COMMODORE 6514294567 2023-11-15 true MICHAEL KELLY 999009999 false BECKY L GIBBS P01379383 9528544244 2023-08-01 2022 2023-04-26 12:10:37Z MICHAEL KELLY 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 7820963 false X WWW.WBYC.COM X 1895 MN THE ORGANIZATION PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES IN ACCORDANCE WITH ITS EXEMPT PURPOSE. 16 16 191 20 284728 426998 0 5276244 4739270 9015 21830 1180785 2206261 6893042 6967361 0 0 2826170 3086991 0 0 2390137 2690596 5216307 5777587 1676735 1189774 13091791 14420047 5824087 5979492 7267704 8440555 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 19 0 true 191 true true true false false false false 1108708 383917 false false false X 16 16 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 225372 0 13838 JOHN STEINER DIRECTOR OF 40.00 X 137191 0 12483 KAREN HAIDER CONTROLLER 40.00 X 109310 0 12923 TIMOTHY HAZE EXECUTIVE CH 40.00 X 103462 0 9739 BRUCE SHAY THROUGH 11122 DIRECTOR 1.00 X 0 0 0 DAVID MERRITT THROUGH 11122 DIRECTOR 1.00 X 0 0 0 JUSTIN ENGELS THROUGH 11122 DIRECTOR 1.00 X 0 0 0 STEVE WOLSFELD THROUGH 11122 DIRECTOR 1.00 X 0 0 0 ABE APPERT DIRECTOR 1.00 X 0 0 0 AMANDA BOBERG DIRECTOR 1.00 X 0 0 0 DICK GUNDERSON DIRECTOR 1.00 X 0 0 0 ERIC HAWKINS PAST COMMODO 1.00 X 0 0 0 LARS HELD DIRECTOR 1.00 X 0 0 0 JEANINE JESMER SECRETARY 1.00 X X 0 0 0 MICHAEL KELLY COMMODORE 1.00 X X 0 0 0 TOMMY LYONS DIRECTOR 1.00 X 0 0 0 MARTY MCALPIN DIRECTOR 1.00 X 0 0 0 DAN MONSON DIRECTOR 1.00 X 0 0 0 JO RATHMANNER VICE COMMODO 1.00 X X 0 0 0 DARCY RINDELAUB DIRECTOR 1.00 X 0 0 0 JOHN SCHREIER DIRECTOR 1.00 X 0 0 0 SCOTT SINGER TREASURER 1.00 X X 0 0 0 PETER SWAIN DIRECTOR 1.00 X 0 0 0 CHARLES WHITAKER DIRECTOR 1.00 X 0 0 0 575335 48983 4 false true false MEMBER DUES 713910 3788494 3788494 GOLF & LOCKER 713910 759199 759199 YACHTING 713910 74574 74574 TENNIS/SWIMMING/OTHER 713910 60631 60631 GOLF 713910 56372 56372 4739270 22621 22621 791 -791 -791 -791 1898055 852811 1045244 839509 205735 INSURANCE PROCEEDS FOR REPAIR 999999 1129877 1129877 CONTRACT REVENUE 999999 31140 31140 1161017 6967361 6683424 284728 -791 361443 2264285 67483 107159 286621 35359 36004 9407 30967 53261 453897 14033 175756 775440 105168 GOLF COURSE EXPENSES 577207 MAINTENANCE 174136 RESTAURANT EXPENSES 108512 YACHTING EXPENSES 36539 104910 5777587 0 0 0 -77470 116903 2513685 2515738 951116 1054326 168513 238402 101035 97167 20238555 10152112 9393133 10086443 41779 38703 272365 13091791 14420047 165848 194173 1112542 1182950 4408497 4199126 137200 403243 5824087 5979492 X 7267704 8440555 7267704 8440555 13091791 14420047 X 1189774 -16923 X false true X true false 105956 105956 12565347 5347503 7217844 4310609 2770352 1540257 3256643 2034257 1222386 10086443 LEASE LIABILITY 274443 UNEARNED CONTRACT INCOME 128800 403243 X 7820172 852811 852811 6967361 6967361 6630398 852811 852811 5777587 5777587 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 2022 AND 2021, 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 990 852,811 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS SHOWN NET OF REVENUE ON 990 852,811 X X X false false false CHRISTOPHER NATHLICH GM/DIRECTOR OF GOLF 225372 1337 12501 239210 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 -16,923