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    <ReturnTs>2024-03-06T17:30:04Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>832015612</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Laughing Bovine Flying Club</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAUG</BusinessNameControlTxt>
      <PhoneNum>8476511124</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 454</AddressLine1Txt>
        <CityNm>Monroe</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53566</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Anthony Dockery</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>8476511124</PhoneNum>
      <SignatureDt>2024-03-06</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Anthony</PersonFirstNm>
        <PersonLastNm>Dockery</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://laughingbovine.org</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>33876</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>28406</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>5470</OtherRevenueTotalAmt>
      <TotalRevenueAmt>33876</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5205</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>20200</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5396</OtherExpensesTotalAmt>
      <TotalExpensesAmt>30801</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3075</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1616</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-5470</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-4011</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>839</BOYAmt>
        <EOYAmt>3959</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>839</BOYAmt>
        <EOYAmt>3959</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2500</BOYAmt>
        <EOYAmt>7970</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-1661</BOYAmt>
        <EOYAmt>-4011</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SOCIAL CLUB FOR AVIATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>0</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alan Grooms</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brendan Sullivan</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Anthony Dockery</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Dave Waller</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt>7970</LoansToFromOfficersAmt>
      <InitiationFeesAndCapContriAmt>1000</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Anthony Dockery</PersonNm>
        <USAddress>
          <AddressLine1Txt>W6527 Pioneer Rd</AddressLine1Txt>
          <CityNm>New Glarus</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53574</ZIPCd>
        </USAddress>
        <PhoneNum>8476511124</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>
                            false
                        </ForeignFinancialAccountInd>
      <ForeignOfficeInd>
                            false
                        </ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
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    <IRS990ScheduleL documentId="990xScheduleL">
      <TaxImposedAmt>0</TaxImposedAmt>
      <TaxReimbursedAmt>0</TaxReimbursedAmt>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Dave Waller</PersonNm>
        <RelationshipWithOrgTxt>Officer</RelationshipWithOrgTxt>
        <LoanPurposeTxt>start up costs</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>2500</OriginalPrincipalAmt>
        <BalanceDueAmt>2500</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Rich Deprez</PersonNm>
        <RelationshipWithOrgTxt>Member</RelationshipWithOrgTxt>
        <LoanPurposeTxt>501c set up costs</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>5470</OriginalPrincipalAmt>
        <BalanceDueAmt>5470</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>false</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>false</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>0</TotalBalanceDueAmt>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990xScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O:</FormAndLineReferenceDesc>
        <ExplanationTxt>LIABILITIES: INTEREST FREE LOAN FROM DAVID WALLER IN 2018 TO LAUGHING BOVINE FLYING CLUB OF $2500 TO COVER INITIAL STARTUP COSTS INTEREST FREE LOAN FROM RICH DEPREZ IN 2023 TO LAUGHING BOVINE FLYING CLUB OF $5470 TO COVER 501(C) SETUP COSTS EXPENSES: AIRCRAFT INSURANCE COSTS OF $5240.66 FOR AIRCRAFT N2681U AND AIRCRAFT N7373W WISCONSIN STATE SALES AND USE TAXES OF $155.34 PAID</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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