2026-09-09T17:53:00-04:00 2025-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2025-01-01 410610000 WHITE BEAR YACHT CLUB WHIT 6514294567 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 BRUCE SHAY COMMODORE 6514294567 2026-09-09 true BECKY L GIBBS P01379383 9528544244 2026-09-09 2025 BRUCE SHAY 56 DELLWOOD AVE WHITE BEAR LAKE MN 55110 8937338 false X WWW.WBYC.COM X 1895 MN 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. 14 14 148 18 446032 23984 0 5417190 5789308 177959 34141 4969200 1938102 10564349 7761551 7500 0 3627102 3904242 0 0 2964103 3407941 6591205 7319683 3973144 441868 18029155 19002938 5386461 5925376 12642694 13077562 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 17 0 true 148 true true true false false false false 926193 598899 false false false X 14 14 false false false false true true true true true false false false true true true true true true true false X ERIKA SMED 6514294567 56 DELLWOOD AVENUE WHITE BEAR LAKE MN 55110 CHRISTOPHER NATHLICH GM/DIRECTOR 40.00 X 257548 0 16484 KAREN HAIDER FORMER CFO 40.00 X 137501 0 2223 JARED KALINA DIRECTOR OF 40.00 X 200412 0 11944 THOMAS SELBITSCHKA FOOD/BEV DIR 40.00 X 108000 0 1712 TIMOTHY HAZE EXECUTIVE CH 40.00 X 115270 0 12709 BRUCE SHAY COMMODORE 1.00 X X 0 0 0 JEANINE JESMER VICE COMMODO 1.00 X X 0 0 0 CARL RINDELAUB SECRETARY 1.00 X X 0 0 0 GORDON MAMMEL TREASURER 1.00 X X 0 0 0 THOMAS LYONS DIRECTOR 1.00 X 0 0 0 DONNA ZIMMERMAN DIRECTOR 1.00 X 0 0 0 MATT GULBRANSEN GOLF & GROUN 1.00 X 0 0 0 SUE GHERITY TENNIS CHAIR 1.00 X 0 0 0 CHARLES ANDREWS MEMBERSHIP C 1.00 X 0 0 0 PETER SWAIN SAILING CAPT 1.00 X 0 0 0 RICHARD GUNDERSON PAST COMMODO 1.00 X 0 0 0 CARL MONTY LR PLANNING 1.00 X 0 0 0 ROB GESLER ASSOCIATE CH 1.00 X 0 0 0 ANDY REDING NOMINATING C 1.00 X 0 0 0 CHRIS JESMER PARTIAL YEAR DIRECTOR 1.00 X 0 0 0 JO RATHMANNER PARTIAL YEAR PAST COMMODO 1.00 X 0 0 0 LARS HELD PARTIAL YEAR ASSOCIATE CH 1.00 X 0 0 0 MIKE KELLY PARTIAL YEAR NOMINATING C 1.00 X 0 0 0 818731 45072 5 false true false MEMBER DUES 713910 4674931 4674931 GOLF & LOCKER 713910 823510 823510 GOLF 713910 145802 145802 TENNIS/SWIMMING/OTHER 713910 75861 75861 YACHTING 713910 69204 69204 5789308 27760 27760 274416 268035 6381 6381 6381 2281673 907752 1373921 1101451 272470 SPECIAL ASSESSMENT TO MEMBERS 999999 548700 548700 CONTRACT REVENUE 999999 15481 15481 564181 7761551 7309138 446032 6381 7500 413756 2896017 67860 184349 342260 61520 50822 21560 109154 172298 45892 148859 1304400 124584 INCOME TAXES 33525 REPAIRS & MAINTENANCE 304738 PROPERTY TAXES 275004 GROUNDS EXPENSES 266363 489222 7319683 0 0 0 -70498 10002 954750 628586 1222073 1339099 281114 351898 129951 153883 29244698 12812973 15350983 16431725 32550 37543 128232 50202 18029155 19002938 183925 369113 1271792 1431524 3684276 3962622 246468 162117 5386461 5925376 X 12642694 13077562 12642694 13077562 18029155 19002938 X 441868 -7000 X false true X true false 205956 205956 14070407 6386925 7683482 5891423 3800953 2090470 9076912 2625095 6451817 16431725 UNEARNED CONTRACT INCOME 103600 LEASE LIABILITY 58517 162117 X 8669303 907752 907752 7761551 7761551 8227435 907752 907752 7319683 7319683 SCHEDULE D, PAGE 3, PART X 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 990 907,752 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS SHOWN NET OF REVENUE ON 990 907,752 X X X false false false CHRISTOPHER NATHLICH GM/DIRECTOR 257548 1349 15135 274032 JARED KALINA DIRECTOR OF AGRONOMY 200412 2446 9498 212356 FORM 990, PAGE 6, PART VI, LINE 1A THE EXECUTIVE COMMITTEE HAS THE ABILITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 MEMBERSHIP EQUITY REDEMPTIONS 0 CIP EQUITY INVESTMENT REDEMPTIONS -7,000 TOTAL -7,000