<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T15:25:40-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421363298</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MENKE &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>406 AVENUE E PO BOX 135</AddressLine1Txt>
        <CityNm>WEST POINT</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>526560135</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421210865</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST POINT COMMUNITY CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>3198376042</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 135 406 AVENUE E</AddressLine1Txt>
        <CityNm>WEST POINT</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52656</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRUCE WELLMAN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3198376042</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BRUCE</PersonFirstNm>
        <PersonLastNm>WELLMAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KRISTY M ADAMS</PreparerPersonNm>
      <PTIN>P00976588</PTIN>
      <PhoneNum>3198376042</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>123601</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>7879</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>3729</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1702</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="6488" referenceDocumentId="RetDoc2">110291</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>95266</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15025</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>28335</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>22249</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>360</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>4276</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26885</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1450</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>144125</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>145575</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>144125</BOYAmt>
        <EOYAmt>145575</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>144125</BOYAmt>
        <EOYAmt>145575</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>144125</BOYAmt>
        <EOYAmt>145575</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE WEST POINT COMMUNITY CLUB WAS ORGANIZED TO PROMOTE THE SMALL TOWN COMMUNITY. IT ACTS AS A CATALYST FOR THE BEAUTIFICATION OF WEST POINT, IA AND BENEFITS THE COMMUNITY MEMBERS BY ORGANIZING COMMUNITY EVENTS (BLOODMOBILE, ROADSIDE CLEANUP, CHIRSTMAS WALK, ETC.) BRINGING A SENSE OF KINSHIP TO THE COMMUNITY MEMBERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE WEST COMMUNITY CLUB HELPED HOST THE BLOODMOBILE, SPONSORED A CHRISTMAS OPEN HOUSE FOR THE COMMUNITY'S BENEFIT AND WORKED ON THE ROADSIDE CLEANUP FOR THE BEAUTIFICATION OF THE COMMUNITY, FOSTERING PRIDE IN THE CITIZENS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>22249</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>23201</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>23201</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIKI FRAISE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CODY HUNOLD</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE GREEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE WELLMAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>BRUCE WELLMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>406 AVE E</AddressLine1Txt>
          <CityNm>WEST POINT</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52656</ZIPCd>
        </USAddress>
        <PhoneNum>3198376042</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>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>5558</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1353</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6060</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6458</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7879</CurrentTaxYearAmt>
        <TotalAmt>27308</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>8566</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6490</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14042</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11231</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3729</CurrentTaxYearAmt>
        <TotalAmt>44058</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>83984</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1205</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>99801</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114443</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110291</CurrentTaxYearAmt>
        <TotalAmt>409724</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>98108</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9048</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>119903</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>132132</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121899</CurrentTaxYearAmt>
        <TotalAmt>481090</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>481090</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>916</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>487</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>338</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>709</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1702</CurrentTaxYearAmt>
        <TotalAmt>4152</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>916</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>487</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>338</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>709</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1702</CurrentTaxYearAmt>
        <TotalAmt>4152</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>99024</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9535</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>132841</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>123601</CurrentTaxYearAmt>
        <TotalAmt>485242</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99140</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99290</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>SWEET CORN FEST</Event1Nm>
        <GrossReceiptsEvent1Amt>116779</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>6488</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>110291</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>39896</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>2250</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>53120</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>116779</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>6488</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>110291</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>39896</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>2250</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>53120</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>95266</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>15025</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>NAME: CITY OF WEST POINT ADDRESS: 313 FIFTH STREET WEST POINT, IA 52656 CASH CONTRIBUTION: 21,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 323 CONFERENCES/MEETINGS 1,789 INSURANCE 1,072 PROGRAM EXPENSE 952 DUES AND SUBSCRIPTION 140 TOTAL 4,276</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WEST POINT COMMUNITY CLUB WAS ORGANIZED TO PROMOTE THE SMALL TOWN COMMUNITY. IT ACTS AS A CATALYST FOR THE BEAUTIFICATION OF WEST POINT, IA AND BENEFITS THE COMMUNITY MEMBERS BY ORGANIZING COMMUNITY EVENTS (BLOODMOBILE, ROADSIDE CLEANUP, CHIRSTMAS WALK, ETC.) BRINGING A SENSE OF KINSHIP TO THE COMMUNITY MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
