2024-08-01T14:29:07-05:00 2023-09-30 381910111 UHY ADVISORS GREAT LAKES INC 27725 STANSBURY BLVD SUITE 210 FARMINGTON HILLS MI 48334 990 2022-10-01 380333945 BAYVIEW YACHT CLUB BAYV 3138221853 100 CLAIRPOINTE DETROIT MI 48215 JIM BAUBIE TREASURER 3138221853 2024-08-01 1 0 STEVEN KATZMAN P00950685 2483550280 2024-08-01 2022 2024-08-08 14:25:15Z JIM BAUBIE 100 CLAIRPOINTE DETROIT MI 48215 3937319 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 64 0 446075 79722 79872 25416 1874978 1951194 2546 -89642 532017 569471 2489413 2456439 0 0 0 0 584602 744313 0 0 0 1662996 1678287 2247598 2422600 241815 33839 8226303 8332604 3022010 3087442 5204293 5245162 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 0 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 64 0 1 1 0 0 0 0 45634 500559 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 PAUL HULSEY COMMODORE 1.00 X X 0 0 0 MIKE HELM VICE COMMODORE 1.00 X X 0 0 0 PAUL FALCONE REAR COMMODORE 1.00 X 0 0 0 REBECCA GUERRIERO SECRETARY 1.00 X X 0 0 0 AL DECLERCQ TREASURER 1.00 X 0 0 0 THOMAS KOPP GOVERNOR 1.00 X X 0 0 0 TODD RILEY GOVERNOR 1.00 X X 0 0 0 DAVE SCULLY 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 SPENCER CHANNELL FLEET MEASURER 1.00 X 0 0 0 KURT HOHN 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 172898 0 8481 172898 0 8481 1 0 1 0 0 25416 25416 MEMBERSHIP DUES 713990 1206332 1206332 STORAGE FEES 713990 372241 372241 RACING REVENUE 713990 327004 103496 223508 CLUB FLEET 713990 33957 12646 21311 TRAPSHOOTING 713990 11660 11660 1951194 17317 17317 43200 0 43200 43200 43200 8000 114959 -106959 -106959 -106959 1712754 1365921 346833 225182 121651 INSURANCE PROCEEDS 713990 106350 106350 OTHER ACTIVITIES 713990 40472 21384 19088 INITIATION FEES 713990 20218 20218 12398 12398 179438 2456439 1984948 446075 0 X 538411 1386 37689 166827 55516 3035 9981 104716 291083 123597 CLUB EVENTS AND AWARDS 197327 REPAIRS & MAINTENANCE 159409 UTILITIES 113311 PROFESSIONAL FEES 97877 522435 2422600 1450465 1471060 302940 301122 103119 101283 10404 45971 9468637 3135217 6286657 6333420 35718 42748 37000 37000 8226303 8332604 186477 249818 198354 344741 2637179 2492883 3022010 3087442 X 5204293 5245162 5204293 5245162 8226303 8332604 33839 7030 0 X 0 1 X 1 0 1064319 1064319 4481637 713015 3768622 2492007 1501804 990203 1430674 920398 510276 6333420 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, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL. X X 0 0 0 MATTHEW PROST GENERAL MANAGER 172898 0 0 0 0 0 0 0 8481 0 181379 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 COMPUTER EXPENSES 94,211. OUTSIDE SERVICES 93,972. SUPPLIES 64,293. PROPERTY TAXES 51,938. ENTERTAINMENT 32,972. EMPLOYEE MEALS 31,154. LINENS AND UNIFORMS 29,956. CREDIT CARD FEES 27,643. EQUIPMENT RENTAL 17,368. MISCELLANEOUS 16,138. POSTAGE AND SHIPPING 12,439. PRINTING AND PUBLICATIONS 10,399. DUES & SUBSCRIPTIONS 9,663. LICENSES AND PERMITS 8,650. BANK CHARGES 7,556. FUEL 6,858. TELEPHONE 6,691. EDUCATION AND TRAINING 534.