﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T10:06:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TAXMAN 2</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8401 CRAWFORD AVE</AddressLine1Txt>
        <CityNm>SKOKIE</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60076</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>391083870</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INLAND LAKE YACHTING ASSOCIATIONIN</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>INLA</BusinessNameControlTxt>
      <PhoneNum>8476756434</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 662</AddressLine1Txt>
        <CityNm>EAST TROY</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53120</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK TESAR</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8476756434</PhoneNum>
      <SignatureDt>2025-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID BERG</PreparerPersonNm>
      <PTIN>P01788066</PTIN>
      <PhoneNum>8476756434</PhoneNum>
      <PreparationDt>2025-11-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>TODD HAINES</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>W330S3000 COUNTY ROAD G</AddressLine1Txt>
        <CityNm>DOUSMAN</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53118</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>419563</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>ILYA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1957</FormationYr>
      <LegalDomicileStateCd>WI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ENCOURAGE, DEVELOP, PROMOTE AND FOSTER AMATEUR YACHTING AND YACHT RACING ON THE INLAND LAKES OF THE MIDWEST OF THE UNITED STATES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>19</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>19</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>1</TotalEmployeeCnt>
      <TotalVolunteersCnt>50</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>423919</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>158531</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>301795</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>257798</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2092</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2868</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>106</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>366</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>727912</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>419563</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>450736</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>171521</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>57095</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>57095</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>310061</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>236666</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>817892</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>465282</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-89980</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-45719</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>232861</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>187718</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>38802</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>39378</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>194059</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>148340</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO ENCOURAGE, DEVELOP, PROMOTE AND FOSTER AMATEUR YACHTING AND YACHT RACING ON THE INLAND LAKES OF THE MIDWEST OF THE UNITED STATES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>213348</ExpenseAmt>
      <RevenueAmt>185194</RevenueAmt>
      <Desc>PUBLICIZE, CO-ORGANIZE AND CO-HOST COMPETITIVE SAILING EVENTS AND JUNIOR TRAINING EVENTS IN THE MIDWEST USA.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>173334</ExpenseAmt>
        <GrantAmt>171521</GrantAmt>
        <Desc>PROVIDE GRANTS TO AMATEUR SAILING TEAMS COMPETING IN OR TO QUALIFY IN OLYMPIC SAILING EVENTS OR OTHER NATIONAL OR INTERNATIONAL COMPETITION, AND PROVIDE GRANTS TO SAILING SCHOOLS TO HELP FOSTER JUNIOR SAILING COMPETITION.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>52000</ExpenseAmt>
        <Desc>UNRELATED PUBLICATION REVENUE</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>52000</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>438682</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc4">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc4">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd referenceDocumentId="RetDoc5">false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd referenceDocumentId="RetDoc5">false</PYExcessBenefitTransInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc5">false</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc5">false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc5">true</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc5">false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd referenceDocumentId="RetDoc5">false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>1</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>19</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>19</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>WI</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DAVID BERG</PersonNm>
        <PhoneNum>8476756434</PhoneNum>
        <USAddress>
          <AddressLine1Txt>W1744 LAKE ROAD</AddressLine1Txt>
          <CityNm>MUKWONAGO</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53149</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEE ALNES</PersonNm>
        <TitleTxt>PAST COMMODO</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD HAINES</PersonNm>
        <TitleTxt>COMMODORE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES LAMPHERE</PersonNm>
        <TitleTxt>VICE COMMODO</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TED ROLFS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS JEWETT</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS FREYTAG</PersonNm>
        <TitleTxt>ASCOW REPRES</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK TESAR</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL BARR</PersonNm>
        <TitleTxt>C SCOW REP</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELE HEINZE</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS CASTLE</PersonNm>
        <TitleTxt>E SCOW REPRE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS KUBICEK</PersonNm>
        <TitleTxt>MC REPRESENT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDSAY VALASEK</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR BILL LIEBER</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN PORTER</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STACY KEANE</PersonNm>
        <TitleTxt>IOD REPRESEN</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LOU MORGAN</PersonNm>
        <TitleTxt>X BOAT REPRE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIM REGAN</PersonNm>
        <TitleTxt>MELGES 15 RE</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIGID WILKENING</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID BERG</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SEAN WAGNER</PersonNm>
        <TitleTxt>DIRECTOR AT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>158531</AllOtherContributionsAmt>
      <TotalContributionsAmt>158531</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>REGATTA REVENUE</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>165042</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>165042</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL MEMBERSHIP FEES</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>50399</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>50399</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBER CLUBS</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>18400</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18400</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>REGATTA PARTNER INCOME</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>12020</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>12020</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CLINIC INCOME</Desc>
        <TotalRevenueColumnAmt>8132</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8132</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>3805</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3805</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>257798</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2868</TotalRevenueColumnAmt>
        <ExclusionAmt>2868</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>RULE BOOK PURCHASES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>264</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>264</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>ILYA GEAR</Desc>
        <TotalRevenueColumnAmt>102</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>102</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>366</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>419563</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>258164</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>2868</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>171521</TotalAmt>
        <ProgramServicesAmt>171521</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>52000</TotalAmt>
        <ProgramServicesAmt>52000</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>5095</TotalAmt>
        <ProgramServicesAmt>5095</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <AdvertisingGrp>
        <TotalAmt>1159</TotalAmt>
        <ProgramServicesAmt>1159</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>26662</TotalAmt>
        <ProgramServicesAmt>18243</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8419</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1289</TotalAmt>
        <ProgramServicesAmt>1289</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>1338</TotalAmt>
        <ProgramServicesAmt>1338</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>6099</TotalAmt>
        <ProgramServicesAmt>6099</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>2112</TotalAmt>
        <ProgramServicesAmt>2112</ProgramServicesAmt>
      </InterestGrp>
      <InsuranceGrp>
        <TotalAmt>18181</TotalAmt>
        <ManagementAndGeneralAmt>18181</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REGATTA EXPENSE</Desc>
        <TotalAmt>178013</TotalAmt>
        <ProgramServicesAmt>178013</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PAYPAL AND MERCHANT FEES</Desc>
        <TotalAmt>1813</TotalAmt>
        <ProgramServicesAmt>1813</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>465282</TotalAmt>
        <ProgramServicesAmt>438682</ProgramServicesAmt>
        <ManagementAndGeneralAmt>26600</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>133959</BOYAmt>
        <EOYAmt>87067</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>98902</BOYAmt>
        <EOYAmt>100651</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>3472</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>3472</LandBldgEquipAccumDeprecAmt>
      <TotalAssetsGrp>
        <BOYAmt>232861</BOYAmt>
        <EOYAmt>187718</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>267</BOYAmt>
        <EOYAmt>1891</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>38535</BOYAmt>
        <EOYAmt>37487</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>38802</BOYAmt>
        <EOYAmt>39378</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>112871</BOYAmt>
        <EOYAmt>118075</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>81188</BOYAmt>
        <EOYAmt>30265</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>194059</BOYAmt>
        <EOYAmt>148340</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>232861</BOYAmt>
        <EOYAmt>187718</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-45719</ReconcilationRevenueExpnssAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>218858</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>168066</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>312968</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>423919</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>158531</CurrentTaxYearAmt>
        <TotalAmt>1282342</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>52349</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>142014</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>296545</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>301901</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>258164</CurrentTaxYearAmt>
        <TotalAmt>1050973</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>271207</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>310080</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>609513</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>725820</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>416695</CurrentTaxYearAmt>
        <TotalAmt>2333315</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>2333315</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>16</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2092</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2868</CurrentTaxYearAmt>
        <TotalAmt>4998</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>16</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2092</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2868</CurrentTaxYearAmt>
        <TotalAmt>4998</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>271223</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>310091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>609524</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>727912</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>419563</CurrentTaxYearAmt>
        <TotalAmt>2338313</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99790</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99880</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3472</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3472</DepreciationAmt>
      </EquipmentGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN</Desc>
        <Amt>37487</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>37487</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GRANTS</GrantTypeTxt>
        <RecipientCnt>5</RecipientCnt>
        <CashGrantAmt>171521</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>REQUESTS FOR GRANTS ARE REVIEWED AND AUTHORIZED BY THE ILYA OLYMPIC COMMITTEE. ORIGINAL RECIEPTS ARE EXAMINED TO REIMBURSE CAMPAIGNS FOR EXPENSES RELATED TO THE CAMPAIGNS. RECORDS ARE MAINTAINED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc5">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>TOAD HOLLOW</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>OFFICER</RelationshipDescriptionTxt>
        <TransactionAmt>7383</TransactionAmt>
        <TransactionDesc>SIGNAGE, MARKETING &amp;</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: TODD HAINES, BUSINESS NAME: TOAD HOLLOW (B) DESCRIPTION OF TRANSACTION: BI-ANNUAL KEEPER TROPHY PURCHASES FOR ALL FLEETS,ANNUAL AWARDS, PROMOTIONAL ITEMS AND GEAR</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>UNRELATED PUBLICATION REVENUE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>LAKE GENEVA YACHT CLUB LAKE GENEVA YACHT CLUB ASST. MANAGE BOARD CHAIR EMPLOYEE/BOARD MEMBER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 2: THE ORGANIZATION HAS MEMBER CLUBS AND INDIVIDUAL MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 7A: THE INLAND LAKE YACHTING ASSOCIATION HAS 48 MEMBER CLUBS WHOSE DELEGATES HAVE VOTING RIGHTS AND AUTHORITY OVER THE ASSOCIATION'S ARTICLES OF INCORPORATION. THE DELEGATES ELECT THE 13 AT-LARGE MEMBERS OF THE BOARD OF DIRECTORS. THE ILYA HAS SEVEN FLEETS THAT ARE RECOGNIZED AS SANCTIONED FLEETS. EACH FLEET ELECTS A FLEET COMMITTEE AND A CHAIRMAN WHO SITS ON THE ILYA BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBER CLUBS NOMINATE DIRECTORS ANNUALLY AT THE SPRING BOARD MEETING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>SECRETARY/TREASURER AND EXECUTIVE DIRECTOR IN CONSULTATION WITH OTHER PROFESSIONALS TO GO OVER THE RETURN LINE BY LINE PRIOR TO SENDING IT OUT TO THE BOARD OF DIRECTORS. IN 2022 AND 2023 THE RETURN WAS SUBJECT TO REVIEW BY A THIRD PARTY AS REQUIRED BY THE STATE OF WISCONSIN FOR CRESTING THE 300,000 MARK IN CONTRIBUTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS MUST SUBMIT SIGNED CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THE CALENDAR YEAR. MEMBERS WITH A CONFLICT MUST RECUSE THEMSELVES FROM BOARD ACTIONS RELATING TO THEIR CONFLICT AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCE COMMITTE REVIEWED EMPLOYEE IN 2022 AND MADE A RECOMMENDATION TO THE BOARD OF DIRECTORS REGARDING ANY COMPENSATION CHANGES FOR THE EXECUTIVE DIRECTOR WHICH MUST THEN BE APPROVED BY THE ENTIRE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 15B: THE EXECUTIVE DIRECTOR IS THE ONLY SIGNIFICANT EMPLOYEE OF THE ASSOCIATION AND THE SALARY IS CURRENTLY 49500 ANNUALLY, WITH A POTENTIAL BONUS OF 2500 TO BE VOTED ON AT THE FALL BOARD OF DIRECTORS MEETING. THE OFFICERS APPROVED AN INCREASE EFFECTIVE IN 2022 THAT WAS REPORTEDLY BASED ON COMPARISONS OF JOB DESCRIPTIONS AND COMPENSATION AS DISCOVERABLE IN LIKE EMPLOYMENT. NO OTHER DIRECTORS OR OFFICERS RECEIVE COMPENSATION FOR THEIR SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION AND BY- LAWS ARE AVAILABLE PUBLICLY ONLINE AT THE ASSOCIATION WEBSITE WHICH IS WWW.ILYA.ORG. FINANCIAL SUMMARIES FOR EACH FISCAL YEAR ARE PRINTED EACH YEAR IN THE SPRING ISSUE OF THE ASSOCIATION'S DIGITAL PUBLICATION, "SCOWSLINES", WHICH IS E-MAILED TO MEMBERS, AND IS ALSO AVAILABLE FOR ANYONE TO READ ONLINE AT THE ASSOCIATION WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN THE CALENDAR YEAR 2023, THE SATE OF WISCONSIN RREQUIRED A REVIEW BECAUSE THE ILYA RECEIVED MORE THAN 300,000 IN CONTRIBUTIONS. IN THE CALENDAR YEAR 2024, THE ILYA DID NOT REACH THAT THRESHOLD.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>