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        <TotalAmt>23138</TotalAmt>
        <ProgramServicesAmt>23138</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Field Trips</Desc>
        <TotalAmt>4263</TotalAmt>
        <ProgramServicesAmt>4263</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Special events, holiday party, tween events</Desc>
        <TotalAmt>4715</TotalAmt>
        <ProgramServicesAmt>4715</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>322765</TotalAmt>
        <ProgramServicesAmt>317296</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5469</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>124615</BOYAmt>
        <EOYAmt>192032</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>201640</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>146216</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>58353</BOYAmt>
        <EOYAmt>55424</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>182968</BOYAmt>
        <EOYAmt>247456</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>182968</BOYAmt>
        <EOYAmt>247456</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>182968</BOYAmt>
        <EOYAmt>247456</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>182968</BOYAmt>
        <EOYAmt>247456</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>64488</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="22015534">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>106412</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>66037</DepreciationAmt>
        <BookValueAmt>40375</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>75745</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>73223</DepreciationAmt>
        <BookValueAmt>2522</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>13433</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>4183</DepreciationAmt>
        <BookValueAmt>9250</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>6050</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>2773</DepreciationAmt>
        <BookValueAmt>3277</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>55424</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="22015534">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The West Geauga Recreation Council (h/k/a WGRC) Executive Board &amp; Governing Body will review the form 990 for fiscal year ended 10/31/23 together and inform all members/volunteers of the organization that form 990 for fiscal year ended 10/31/23 has been reviewed, filed with the IRS and is available for member/volunteer and the public's review upon request. During the review of WGRC form 990 10/31/23, any errors or omissions found by the Executive Board &amp; Governing Body of WGRC will be immediately reported to the Tax Preparer and corrected before an officer of the WGRC electronically signs and approves the filing of form 990 fiscal year ended 10/31/23. Form 990 will be electronically signed by the acting WGRC Treasurer.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The West Geauga Recreation Council (h/k/a WGRC) Executive Board &amp; Governing Body requires all officers, directors, key employees and members/volunteers to report immediately to a member of the Executive Board/Governing Body of any conflicts of interest annually or as a conflict arises. The conflict of interest policy is enforced by the current Executive Board and Governing Body each year. Conflicts of interest must be disclosed at time of application, annually. Members/volunteers are vetted by the Executive Board/Governing Body before membership is accepted or appointments granted.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Amendments to the Code of Regulations or By-Laws were adopted on September 11, 2023. Amendments and additions re consolidating membership requirements into a Member Policy Addendum to the Bylaws. The amended Membership Requirements Policy was shared with all members of the organization and voted in by each voting member per the terms of the Code of Regulations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The WGRC has 93 members and volunteers with voting rights, including 8 Executive Board members.No Stockholders.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>All members (volunteers) of the WGRC can nominate themselves or another member (volunteer) of the WGRC for any Executive Board position. All members (volunteers) of the WGRC have voting rights. Executive Board members can appoint committee leads.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>All members (volunteers) have voting rights. A 2/3 vote of all members present (general council) is required at any election or voting decision of the organization. Elected Board positions include President, Vice President, Recording Secretary, Financial Secretary, Treasurer, and Assistant Treasurer. The President can appoint the Technology Officer, Publicity, and Historian roles. All positions, elected and appointed, have equal voting rights on the Executive Board as well as in the general council.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The Assistant Treasurer Mark Vidmar and Publicity Member Anne Vidmar are married.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
