2023-08-14T06:45:05-05:00 2022-09-30 381910111 UHY ADVISORS MI INC 27725 STANSBURY BLVD SUITE 210 FARMINGTON HILLS MI 48334 990 2021-10-01 380333945 BAYVIEW YACHT CLUB BAYV 3138221853 100 CLAIRPOINTE DETROIT MI 48215 AL DECLERQ TREASURER 3138221853 2023-08-12 1 AL DECLERQ 999009999 STEVEN KATZMAN P00950685 2483550280 2023-08-07 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z AL DECLERQ 100 CLAIRPOINTE DETROIT MI 48215 3800189 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 63 0 336952 40809 613205 79872 1632406 1874978 -119532 2546 397550 532017 2523629 2489413 0 0 0 0 429433 584602 0 0 0 1351420 1662996 1780853 2247598 742776 241815 8254876 8226303 3285203 3022010 4969673 5204293 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 63 1 1 1 0 0 0 0 131413 535959 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 MATT PROST 3138221853 100 CLAIRPOINTE DETROIT MI 48215 X LYNN KOTWICKI COMMODORE 1.00 X X 0 0 0 PAUL HULSEY VICE COMMODORE 1.00 X X 0 0 0 MIKE HELM REAR COMMODORE 1.00 X X 0 0 0 SANDRA SVOBODA SECRETARY 1.00 X 0 0 0 TRISH KIRKMAN TREASURER 1.00 X 0 0 0 THOMAS KOPP GOVERNOR 1.00 X X 0 0 0 ROBERT NUTTER GOVERNOR 1.00 X X 0 0 0 PAUL FALCONE GOVERNOR 1.00 X X 0 0 0 STEVE YOUNG GOVERNOR 1.00 X X 0 0 0 JIM BAUBIE MEMBERSHIP DIRECTOR 1.00 X 0 0 0 KARL KUSPA FLEET MEASURER 1.00 X 0 0 0 RICK TITSWORTH FLEET CAPTAIN 1.00 X 0 0 0 DANIELLE DELUCA FLEET SURGEON 1.00 X 0 0 0 LAURIE BUNN FLEET DIRECTOR 1.00 X 0 0 0 MATTHEW PROST GENERAL MANAGER 40.00 X 131115 0 6774 131115 0 6774 1 0 0 0 0 79872 79872 MEMBERSHIP DUES 713990 1151513 1151513 STORAGE FEES 713990 350650 350650 RACING REVENUE 713990 342344 73742 268602 CLUB FLEET 713990 21711 4158 17553 TRAPSHOOTING 713990 8760 8760 1874978 2371 2371 43000 0 43000 43000 43000 38000 37825 175 175 175 1641130 1272951 368179 362753 5426 INITIATION FEES 713990 51541 51541 OTHER ACTIVITIES 713990 39501 39501 INSURANCE PROCEEDS 713990 18236 18236 11560 11560 120838 2489413 2072589 336952 0 X 400801 5869 25958 151974 12089 3865 5533 103550 280768 92617 OUTSIDE SERVICES 190803 PROFESSIONAL FEES 149314 REPAIRS & MAINTENANCE 139858 CLUB EVENTS AND AWARDS 137400 547199 2247598 1237575 1450465 450864 302940 75180 103119 13622 10404 9463668 3177011 6397721 6286657 42914 35718 37000 37000 8254876 8226303 278098 186477 231607 198354 2775498 2637179 3285203 3022010 X 4969673 5204293 4969673 5204293 8254876 8226303 241815 -7195 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1064319 1064319 4403501 603861 3799640 2627951 1699816 928135 1367897 873334 494563 6286657 X 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, 2022, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD LOSS ON SALE OF ASSETS PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD LOSS ON SALE OF ASSETS 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 UTILITIES 118,963. SUPPLIES 111,108. COMPUTER EXPENSES 65,310. PROPERTY TAXES 44,092. EMPLOYEE MEALS 34,640. CREDIT CARD/BANK FEES 29,261. LINENS AND UNIFORMS 28,603. EQUIPMENT RENTAL 27,751. ENTERTAINMENT 25,847. PRINTING AND PUBLICATIONS 15,197. DUES & SUBSCRIPTIONS 10,596. FUEL 8,206. TELEPHONE 6,242. POSTAGE AND SHIPPING 6,166. MISCELLANEOUS 5,736. LICENSES AND PERMITS 4,606. BAD DEBT 4,000. EDUCATION AND TRAINING 875.