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    <ReturnTs>2024-11-06T12:24:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>566085501</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WESTERN FLYING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>2522922001</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 704</AddressLine1Txt>
        <CityNm>BURLINGTON</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>27216</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAUL LORUSSO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>2522922001</PhoneNum>
      <SignatureDt>2024-11-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>S PAUL LORUSSO CPA</PreparerPersonNm>
      <PTIN>P00139805</PTIN>
      <PreparationDt>2024-11-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WESTERNFLYINGCLUB.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>161473</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>75150</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>80903</MembershipDuesAmt>
      <InvestmentIncomeAmt>1230</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>4190</OtherRevenueTotalAmt>
      <TotalRevenueAmt>161473</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>300</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>179593</OtherExpensesTotalAmt>
      <TotalExpensesAmt>179893</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18420</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>286989</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>268569</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>109618</BOYAmt>
        <EOYAmt>94033</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>65289</BOYAmt>
        <EOYAmt>65289</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>294614</BOYAmt>
        <EOYAmt>295109</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>469521</BOYAmt>
        <EOYAmt>454431</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>182532</BOYAmt>
        <EOYAmt>185862</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>286989</BOYAmt>
        <EOYAmt>268569</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE GENERAL AVIATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROMOTE GENERAL AVIATION AND PRIVATE FLYING BY AIDING, ENCOURAGING, PROMOTING AVIATION ACTIVITIES, AND PROVIDING GENERAL AVIATION AIRCRAFT FOR THE THIRTY CLUB MEMBERS</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT SPEARE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID ASHER</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAND FORTNER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUC VLAD</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL LORUSSO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STUART SMITH</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM AYERS</PersonNm>
        <TitleTxt>VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARL PELTZER</PersonNm>
        <TitleTxt>MEMBER AT LA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
      <LoansToFromOfficersAmt referenceDocumentId="RetDoc2">20545</LoansToFromOfficersAmt>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>S PAUL LORUSSO</PersonNm>
        <USAddress>
          <AddressLine1Txt>386 EAST ST</AddressLine1Txt>
          <CityNm>PITTSBORO</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>27312</ZIPCd>
        </USAddress>
        <PhoneNum>9198789040</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>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>BRAND FORTNER SP3</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR/OFFICER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>4384</OriginalPrincipalAmt>
        <BalanceDueAmt>4135</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>STUART SMITH SP3</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>4149</OriginalPrincipalAmt>
        <BalanceDueAmt>3914</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>DAVID ASHER SP3</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR/DOM</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>4033</OriginalPrincipalAmt>
        <BalanceDueAmt>3805</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>MATT SPEARE SP3</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR/OFFICER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>3958</OriginalPrincipalAmt>
        <BalanceDueAmt>3734</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>MARY BEAM SP3</PersonNm>
        <RelationshipWithOrgTxt>FORMER DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>3192</OriginalPrincipalAmt>
        <BalanceDueAmt>3011</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>DREW NIVEN SP1</PersonNm>
        <RelationshipWithOrgTxt>FORMER DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>5000</OriginalPrincipalAmt>
        <BalanceDueAmt>1093</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
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        <PersonNm>LUC VLAD SP2</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>1000</OriginalPrincipalAmt>
        <BalanceDueAmt>525</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>LUC VLAD SP1</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>AIRCRAFT EQUIPMENT</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>1500</OriginalPrincipalAmt>
        <BalanceDueAmt>328</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>20545</TotalBalanceDueAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER FINES/LATE FEES/INT 4,190 TOTAL 4,190</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INT ON BANK LOAN 4,929 INT ON MEMBER LOANS 1,207 A/C AND A/P INSURANCE 26,059 FUEL 36,777 A/C MAINT 106,690 SOCIAL 693 ADMIN 907 SUPPLIES, TIRES, ETC 2,331 TOTAL 179,593</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PA28 181 PIPER ARCHER II N6NS 27,504 27,504 A36 BEECHCRAFT BONANZA N6026Y 165,000 165,000 C182Q CESSNA SKYLANE N199RN 111,000 111,000 MEMBER CREDIT BALANCES -8,890 -8,395 TOTAL 294,614 295,109</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CARTER BANK AND TRUST 152,370 136,418 TRIAD AVIATION 1,180 4,747 LOANS FROM MEMBERS 13,906 24,152 LOANS FROM OFFICERS 15,076 20,545</ExplanationTxt>
      </SupplementalInformationDetail>
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