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    <ReturnTs>2017-02-15T16:02:00-06:00</ReturnTs>
    <TaxPeriodEndDt>2016-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2015-10-01</TaxPeriodBeginDt>
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        <BusinessNameLine2Txt>BLUE WATER THEATRE COMPANY</BusinessNameLine2Txt>
      </BusinessName>
      <InCareOfNm>% Elizabeth Schill</InCareOfNm>
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      <PhoneNum>9528559147</PhoneNum>
      <USAddress>
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        <CityNm>WAYZATA</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55391</ZIPCd>
      </USAddress>
    </Filer>
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      <PersonTitleTxt>CoPresident</PersonTitleTxt>
      <PhoneNum>7634732912</PhoneNum>
      <SignatureDt>2017-02-15</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2015</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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        <EOYAmt>33332</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>43685</BOYAmt>
        <EOYAmt>66225</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>20718</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA-63-1" softwareId="15000329" softwareVersionNum="ta15mefv1.0">
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      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GiftsGrantsContrisRcvd509Grp>
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        <CurrentTaxYearMinus3YearsAmt>65636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>88275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91116</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65101</CurrentTaxYearAmt>
        <TotalAmt>398174</TotalAmt>
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      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>54788</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44290</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40055</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>54722</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>162338</CurrentTaxYearAmt>
        <TotalAmt>356193</TotalAmt>
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      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>142834</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>109926</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>128330</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>145838</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>227439</CurrentTaxYearAmt>
        <TotalAmt>754367</TotalAmt>
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      <PublicSupportTotal509Amt>754367</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus4YearsAmt>4772</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5944</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11458</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4763</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9942</CurrentTaxYearAmt>
        <TotalAmt>36879</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>147606</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>115870</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>139788</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150601</CurrentTaxYearMinus1YearAmt>
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      <PublicSupportPY509Pct>0.96000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II Line 10/Part III Line 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Misc Revenue 9,942</ExplanationTxt>
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        <Event1Nm>Gala</Event1Nm>
        <GrossReceiptsEvent1Amt>33635</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>33635</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>1420</NonCashPrizesEvent1Amt>
        <FoodAndBeverageEvent1Amt>10532</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1444</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>33635</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>33635</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>1420</NonCashPrizesTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>10532</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1444</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13396</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>20239</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>By-laws were revised</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 was distributed to Board members electronically and discussed</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>at a Board meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Board members discussed with Artistic Director the non-Blue Water shows he</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>produced &amp; determined these did not represent a conflicts (Oct 2016).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 15a or b</FormAndLineReferenceDesc>
        <ExplanationTxt>Former Board President benchmarked market pay for outside Artistic, Dance</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 15a or b</FormAndLineReferenceDesc>
        <ExplanationTxt>and Music Directors (about Aug 2015). Pay increase for Artistic Director.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents available to public on request</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Dance and Music Directors Total expenses - $26100.00 Program service expenses - $26100.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>All other expenses Total expenses - $1387.00 Program service expenses - $0.00 Mgmt and general expenses - $1387.00 Fundraising expenses - $0.00</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Mission Statement and subsequent activities are consistent with requirement</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>-s of 501(C)(3) organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents available to public on request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX,Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Dance and Music Directors $26,100</ExplanationTxt>
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</Return>