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        <ProgramServicesAmt>35300</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MAINTENANCE</Desc>
        <TotalAmt>76392</TotalAmt>
        <ProgramServicesAmt>76392</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>57937</TotalAmt>
        <ProgramServicesAmt>57937</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RACE MAINTENANCE AND SUPP</Desc>
        <TotalAmt>40544</TotalAmt>
        <ProgramServicesAmt>40544</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD NON-PERISHABLE</Desc>
        <TotalAmt>33119</TotalAmt>
        <ProgramServicesAmt>33119</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>128800</TotalAmt>
        <ProgramServicesAmt>128800</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1855194</TotalAmt>
        <ProgramServicesAmt>1855194</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>232938</BOYAmt>
        <EOYAmt>70924</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>87041</BOYAmt>
        <EOYAmt>138113</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>46784</BOYAmt>
        <EOYAmt>49423</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <LandBldgEquipCostOrOtherBssAmt>4499495</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>1719922</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>2758670</BOYAmt>
        <EOYAmt>2779573</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>118163</BOYAmt>
        <EOYAmt>123763</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>3243596</BOYAmt>
        <EOYAmt>3161796</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>65352</BOYAmt>
        <EOYAmt>172692</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>141061</BOYAmt>
        <EOYAmt>136702</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>723622</BOYAmt>
        <EOYAmt>680838</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <UnsecuredNotesLoansPayableGrp>
        <EOYAmt>14777</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>930035</BOYAmt>
        <EOYAmt>1005009</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>2313561</BOYAmt>
        <EOYAmt>2156787</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2313561</BOYAmt>
        <EOYAmt>2156787</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3243596</BOYAmt>
        <EOYAmt>3161796</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-156774</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>104665</OtherCostOrOtherBasisAmt>
        <BookValueAmt>104665</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>2667308</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>618188</DepreciationAmt>
        <BookValueAmt>2049120</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>571473</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>303883</DepreciationAmt>
        <BookValueAmt>267590</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>1156049</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>797851</DepreciationAmt>
        <BookValueAmt>358198</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>2779573</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>MACATAWA BAY YACHT CLUB WAS FOUNDED TO PROMOTE AND ENCOURAGE YACHTING AND OTHER AQUATIC SPORTS, AND TO PROVIDE ACTIVITIES, SERVICES, AND FACILITIES THAT ARE USEFUL AND DESIRABLE TO MEMBERS AS WELL AS DEVELOPING COMMUNITY SPIRIT, GOODWILL, AND FRIENDSHIP AMONG THE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>GENERAL MEMBERS ATTEND AN ANNUAL MEETING WHERE BOARD MEMBERS ARE ELECTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
