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    <ReturnTs>2023-04-16T23:07:25-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
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    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>LAKE MANAWA SAILING ASSOCIATION</BusinessNameLine1Txt>
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      <PhoneNum>4024935994</PhoneNum>
      <USAddress>
        <AddressLine1Txt>812 Comanche Street</AddressLine1Txt>
        <CityNm>Council Bluffs</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51501</ZIPCd>
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      <PersonNm>Margaret Scofield</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>4024935994</PhoneNum>
      <SignatureDt>2023-04-16</SignatureDt>
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        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>sailmanawa.com</WebsiteAddressTxt>
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      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>41262</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>242784</EOYAmt>
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      <PrimaryExemptPurposeTxt>Recreation</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Sail boating recreational services, boat parking, sailboat races, sailing school, and use of docks--250 benefited Sailing Education 70 students Social functions: Gatherings, etc. Approximately 250 benefited</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>137825</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Teresa Silence</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Chris Poore</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Phil Lee</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Pell Duvall</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Patrick Leahy</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Annette Leudtke</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mary Dircks</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Paul Brasher</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Margaret Scofield</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Matt Volenec</PersonNm>
        <TitleTxt>Facility Manager</TitleTxt>
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        <PersonNm>Mike Recker</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <BooksInCareOfDetail>
        <PersonNm>Margaret Scofield</PersonNm>
        <USAddress>
          <AddressLine1Txt>812 Comanche Street</AddressLine1Txt>
          <CityNm>Council Bluffs</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51501</ZIPCd>
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        <PhoneNum>4024935994</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Banquet;672|Board Meeting;174|Club Boats;58288|Club Supplies;73|Dock Day;234|Gifts Research Programs;2145|Insurance and Bonds;13195|LMSA Luncheon;494|Office Expenses;279|Racing Support;1824|Sailing School;1763|Social Events;2374|United States Sailing Association;250^Total;81765^</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^2022 Payment for Tractor purchase contract;4734|10 Sailing School Zest Boat Purchase;53702|Precision Boat Donation;500|10 Sunfish Boat Disposal;-6500^Total;52436^</ExplanationTxt>
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        <ExplanationTxt>Description;EOY Amount^Boats;92664|Docks;56800|Tractors and mowers;52570|Miscellaneous;4617^Total;206651^</ExplanationTxt>
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        <ExplanationTxt>Description;EOY Amount^December 2022 Balance remaining on tractor purchase contract;5129^Total;5129^</ExplanationTxt>
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