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        <BusinessNameLine1Txt>J T CLARK CPA LLC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1451 E LANSING DR 218</AddressLine1Txt>
        <CityNm>EAST LANSING</CityNm>
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      <PersonNm>HUGH BLAXILL</PersonNm>
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      <PreparerPersonNm>JENNIFER T CLARK CPA</PreparerPersonNm>
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      <OtherExpensesTotalAmt>46490</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83166</TotalExpensesAmt>
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      <PrimaryExemptPurposeTxt>OUR ACTIVITIES PROVIDE A PATHWAY FOR PEOPLE TO LEARN, GROW IN, AND ENJOY SAILING AND WATERSPORTS IN A SOCIAL ENVIRONMENT IN KEEPING WITH OUR PURPOSE.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>SOCIAL SAILING, SAILBOAT RACING, AND ADULT LEARN TO SAIL PROGRAMMING. CLUB MEMBERS PARTICIPATE IN THE SOCIAL SAILING AND RACING AND SERVE AS INSTRUCTORS IN THE LEARN TO SAIL PROGRAMS. THE CLUB PROVIDES A CLUBHOUSE, BOATS, AND RELATED EQUIPMENT FOR THESE ACTIVITIES. FUNDED BY MEMBERSHIP AND COURSE FEES.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>JUNIOR LEARN TO SAIL. TAUGHT BY CLUB MEMBERS FOR MEMBERS AND THE GENERAL PUBLIC YOUTH AT LANSING SAILING CLUB FACILITIES, USING CLUB BOATS AND OTHER EQUIPMENT. FUNDED BY COURSE FEES.</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>PRESIDENT</TitleTxt>
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        <PersonNm>HUGH BLAXILL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <PersonNm>KIM KOVALCHICK</PersonNm>
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          <CityNm>NOVI</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48374</ZIPCd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADMINISTRATIVE EXPENSES 2,578 PAYPAL FEES 2,209 INSURANCE 3,026 BOAT EXPENSES 19,485 CLUB HOUSE EXPENSES 4,313 GROUNDS EXPENSES 4,077 REGATTA EXPENSES 1,367 PARTIES AND EVENTS 1,263 NON-INVESTMENT DEPRECIATION 8,172 TOTAL 46,490</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OPENING BALANCE 164,881</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>RADIAL 4.7 RIG FOR LASER 0 583 LESS ACCUMULATED DEPRECIATION 0 437 3 JY CLUB TRAINER PRAMS 0 800 LESS ACCUMULATED DEPRECIATION 0 520 LIGHTNING AND SUNFISH-PAT DOLAN 0 6,000 LESS ACCUMULATED DEPRECIATION 0 3,300 SUNFISH-NEIL HARRISON 0 250 LESS ACCUMULATED DEPRECIATION 0 113 CL 16-BRIAN BUEHLER 0 300 LESS ACCUMULATED DEPRECIATION 0 135 BIG RIB W/SHIPPING 0 10,968 LESS ACCUMULATED DEPRECIATION 0 2,742 SMALL RIB W/SHIPPING 0 441 LESS ACCUMULATED DEPRECIATION 0 110 MIKE MOODY MISC BOATS 0 1,393 LESS ACCUMULATED DEPRECIATION 0 348 8 HP MOTOR 0 1,200 LESS ACCUMULATED DEPRECIATION 0 300 PINK LIGHTNING-LARS PEEREBOOM 0 1,890 LESS ACCUMULATED DEPRECIATION 0 473 SHIPPING FOR 420'S 0 8,100 LESS ACCUMULATED DEPRECIATION 0 1,215 DOCK 0 18,422 LESS ACCUMULATED DEPRECIATION 0 4,145 CLUBHOUSE 0 16,475 LESS ACCUMULATED DEPRECIATION 0 12,562 LIGHTNING-LISA BENTON 0 600 LESS ACCUMULATED DEPRECIATION 0 55 18 420S 0 31,504 LESS ACCUMULATED DEPRECIATION 0 2,888 OPTI CLUB BOAT 0 750 LESS ACCUMULATED DEPRECIATION 0 56 40HP YAMAHA OUTBOARD 0 2,200 LESS ACCUMULATED DEPRECIATION 0 128 50HP JOHNSON OUTBOARD 0 3,590 LESS ACCUMULATED DEPRECIATION 0 150 LANDING TACK PRACTICE RIG 0 100 LESS ACCUMULATED DEPRECIATION 0 3 DOLLIES FOR 420S 0 1,200 LESS ACCUMULATED DEPRECIATION 0 30 DOCK EXTENSION 0 6,325 LESS ACCUMULATED DEPRECIATION 0 237 2 SUNFISH-PAUL VOGEL 0 1,000 LESS ACCUMULATED DEPRECIATION 0 850 TOTAL 0 83,294</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR ACTIVITIES PROVIDE A PATHWAY FOR PEOPLE TO LEARN, GROW IN, AND ENJOY SAILING AND WATERSPORTS IN A SOCIAL ENVIRONMENT IN KEEPING WITH OUR PURPOSE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIAL SAILING, SAILBOAT RACING, AND ADULT LEARN TO SAIL PROGRAMMING. CLUB MEMBERS PARTICIPATE IN THE SOCIAL SAILING AND RACING AND SERVE AS INSTRUCTORS IN THE LEARN TO SAIL PROGRAMS. THE CLUB PROVIDES A CLUBHOUSE, BOATS, AND RELATED EQUIPMENT FOR THESE ACTIVITIES. FUNDED BY MEMBERSHIP AND COURSE FEES.</ExplanationTxt>
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