2022-08-11T07:36:12-05:00 2021-09-30 381910111 UHY ADVISORS MI INC 27725 STANSBURY BLVD SUITE 210 FARMINGTON HILLS MI 48334 990 2020-10-01 380333945 BAYVIEW YACHT CLUB BAYV 3138221853 100 CLAIRPOINTE DETROIT MI 48215 TRISH KIRKMAN TREASURER 3138221853 2022-08-10 1 TRISH KIRKMAN 999009999 STEVEN KATZMAN P00950685 2483550280 2022-08-10 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z TRISH KIRKMAN 100 CLAIRPOINTE DETROIT MI 48215 3316123 0 X WWW.BYC.COM X 1915 MI THE CLUB ORGANIZES AND SPONSORS SAILING RACES AND RELATED SOCIAL ACTIVITIES AND PROVIDES DINING AND BAR FACILITIES FOR ITS MEMBERS. 7 7 33 0 255976 61148 255289 613205 1526292 1632406 6066 -119532 -72639 397550 1715008 2523629 0 0 0 0 528295 429433 0 0 0 1104763 1351420 1633058 1780853 81950 742776 4475551 8254876 258079 3285203 4217472 4969673 TO PROVIDE RECREATION, ENTERTAINMENT AND SOCIAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS. 0 0 ORGANIZING AND SPONSORING VARIOUS SAILING RACES AND RELATED SOCIAL ACTIVITIES AND PROVIDING DINING AND BAR FACILITIES FOR MEMBERS. 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 33 1 1 1 0 0 0 0 661796 218044 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X RYAN CASE 3138221853 100 CLAIRPOINTE DETROIT MI 48215 X CHUCK STORMES COMMODORE 1.00 X X 0 0 0 LYNN KOTWICKI VICE COMMODORE 1.00 X X 0 0 0 MAC NUTTER SECRETARY 1.00 X 0 0 0 SANDRA SVOBODA GOVERNOR 1.00 X X 0 0 0 DAVE SCULLY TREASURER 1.00 X 0 0 0 THOMAS KOPP GOVERNOR 1.00 X X 0 0 0 PAUL HULSEY REAR COMMODORE 1.00 X X 0 0 0 ROBERT NUTTER GOVERNOR 1.00 X X 0 0 0 MIKE HELM GOVERNOR 1.00 X X 0 0 0 JIM BAUBIE MEMBERSHIP DIRECTOR 1.00 X 0 0 0 AL DECLERCQ FLEET MEASURER 1.00 X 0 0 0 TODD JONES FLEET CAPTAIN 1.00 X 0 0 0 JOHN HARPER DDS FLEET SURGEON 1.00 X 0 0 0 DON MAXWELL FLEET DIRECTOR 1.00 X 0 0 0 TIMOTHY GARDELLA GENERAL MANAGER 40.00 X 144043 0 13554 144043 0 13554 1 0 1 0 0 613205 613205 MEMBERSHIP DUES 713990 1054404 1054404 RACING REVENUE 713990 283205 65161 218044 STORAGE FEES 713990 278186 278186 CLUB FLEET 713990 9890 9890 TRAPSHOOTING 713990 6721 6721 1632406 610 610 32250 0 32250 32250 32250 144000 264142 -120142 -120142 -120142 607683 528352 79331 74259 5072 CARES TAX CREDIT INCOME 900099 142950 142950 PUBLICATIONS 713990 49165 49165 INITIATION FEES 713990 48591 48591 45263 45263 285969 2523629 1654448 255976 0 X 327934 3858 24314 73327 27577 5809 13014 29160 224877 82540 REPAIRS & MAINTENANCE 200394 CLUB EVENTS AND AWARDS 139689 PROFESSIONAL FEES 136174 OUTSIDE SERVICES 109492 382694 1780853 1241162 1237575 168390 450864 48994 75180 36532 13622 9337639 2902918 2922482 6434721 33489 42914 24502 0 4475551 8254876 120939 278098 137140 231607 2775498 258079 3285203 X 3934913 4969673 282559 0 4217472 4969673 4475551 8254876 742776 9425 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1064319 1064319 42253 8307 33946 4398248 460508 3937740 3832819 2434103 1398716 6434721 X 3181594 9471 9471 3172123 -648494 -648494 2523629 2429347 648494 648494 1780853 0 1780853 PART X, LINE 2: ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. AT SEPTEMBER 30, 2021, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -528,352. LOSS ON SALE OF ASSETS -120,142. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 528,352. LOSS ON SALE OF ASSETS 120,142. X X 0 0 0 TIMOTHY GARDELLA GENERAL MANAGER 144043 0 0 0 0 0 0 0 13554 0 157597 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB CONSISTS OF VARIOUS CLASSES OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A VOTING MEMBERS OF THE CLUB ELECT THE GOVERNING BOARD OF DIRECTORS FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE CLUB MUST BE VOTED ON BY THE MEMBERS AS FULLY DESCRIBED IN THE BY-LAWS OF THE CLUB FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD AND THE BOARD REVIEWS THE RETURN. IF THERE ARE ANY QUESTIONS OR CONCERNS THEY ARE ADDRESSED AND CORRECTED PRIOR TO THE FINAL FILING OF THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH NEW BOARD MEMBERS SIGNS THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF MAMAGEMENT OR KEY EMPLOYEES IS APPROVED BY THE BOARD ONCE A REVIEW HAS BEEN PERFORMED. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST FORM 990, PART IX, LINE 24E SUPPLIES 75,517. UTILITIES 71,114. COMPUTER EXPENSES 45,080. PROPERTY TAXES 35,997. EQUIPMENT RENTAL 35,562. ENTERTAINMENT 27,064. TELEPHONE 18,019. CREDIT CARD/BANK FEES 15,530. EMPLOYEE MEALS 10,461. DUES & SUBSCRIPTIONS 9,910. MISCELLANEOUS 9,400. LINENS AND UNIFORMS 9,326. PRINTING AND PUBLICATIONS 8,612. POSTAGE AND SHIPPING 4,671. LICENSES AND PERMITS 3,858. EDUCATION AND TRAINING 2,573.