2020-08-11T08:39:59-05:00 2019-09-30 381910111 UHY ADVISORS MI INC 27725 STANSBURY BLVD SUITE 210 FARMINGTON HILLS MI 48334 990 2018-10-01 380768670 LOCHMOOR CLUB LOCH 3138861010 1018 SUNNINGDALE DRIVE GROSSE POINTE WOODS MI 48236 MICHAEL LORENZ DIRECTOR 3138861010 2020-08-11 1 STEVEN KATZMAN P00950685 2483550280 2020-08-11 209.99.101.4 2020-08-11 08:19:38 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 27BCF7E63A0E9A6CCC6770D166152F6FD8D1B9AE 2018 2020-09-23 17:36:50Z MICHAEL LORENZ 1018 SUNNINGDALE DRIVE GROSSE POINTE WOODS MI 48236 6181837 0 X WWW.LOCHMOORCLUB.COM X 1917 MI LEISURE, RECREATION, AND SOCIAL INTERACTION OF MEMBERS 7 7 191 0 222812 0 50250 0 4450111 4450224 -29933 -4419 1471532 1083625 5941960 5529430 0 0 0 0 2495354 2349872 0 0 0 3492628 3232383 5987982 5582255 -46022 -52825 6484716 6478084 3150934 3197127 3333782 3280957 LEISURE, RECREATION, AND SOCIAL INTERACTION OF MEMBERS 0 0 ALL EXPENSES INCURRED ARE PROVIDED FOR THE RECREATION AND PLEASURE OF ALL MEMBERS 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 0 191 1 1 1 0 0 0 0 42333 308643 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 MI X PATTY SOKOLNICKI 3138861010 1018 SUNNINGDALE GROSSE POINTE WOODS MI 48236 X BRUCE DALL DIRECTOR 5.00 X 0 0 0 DAVID LAWRENCE SR VICE PRESIDENT 5.00 X X 0 0 0 DAVID ZMYSLOWSKI TREASURER 5.00 X X 0 0 0 JOHN DONAHUE III SECRETARY 5.00 X X 0 0 0 JOHN FOWLER III DIRECTOR 5.00 X 0 0 0 JOHN VITALE PRESIDENT 5.00 X X 0 0 0 MICHAEL LORENZ DIRECTOR 5.00 X 0 0 0 SCOTT ORHAN DIRECTOR 5.00 X 0 0 0 THOMAS CARNAGHI DIRECTOR 5.00 X 0 0 0 JODY CLOR FORMER GENERAL MANAGER 40.00 X 169137 0 15453 169137 0 15453 1 0 1 0 DAVEY TREE EXPERT CO PO BOX 57515 LOS ANGELES CA 90074 GOLF COURSE MAINTENANCE 805298 JOHN PERSHERN 1018 SUNNINGDALE DRIVE GROSSE POINTE WOODS MI 48236 GOLF SALES 537859 2 MEMBERSHIP DUES 900099 2580072 2580072 CAPITAL ASSESSMENT 900099 906638 906638 GOLF CART FEES 713910 330651 330651 TENNIS & FITNESS 713910 268774 268774 GREEN FEES 713910 212601 107072 105529 151488 151488 4450224 4419 -4419 -4419 -4419 1570440 647988 922452 805169 117283 TRANSFER FEES 900099 42333 42333 INSURANCE PROCEEDS 900099 39183 39183 SWIMMING POOL FEES 713910 33913 33913 45744 45744 161173 5529430 5306618 222812 0 X 1852167 167968 49170 280567 46652 11588 106502 469767 321919 GOLF COURSE MANAGEMENT 864032 UTILITIES 313295 REPAIRS AND MAINTENANCE 197120 SUPPLIES 150300 751208 5582255 299014 179254 595037 561358 123259 139767 93379 78023 16093308 10573626 5374027 5519682 6484716 6478084 1335014 1364086 139447 27344 1486721 1602866 189752 202831 3150934 3197127 X 3333782 3280957 3333782 3280957 6484716 6478084 -52825 0 X 0 1 X 0 0 427191 427191 6844325 4944497 1899828 6480969 3692299 2788670 2340823 1936830 403993 5519682 PENSION LIABILITY 202831 202831 X 6177418 0 6177418 -647988 -647988 5529430 6230243 0 6230243 -647988 -647988 5582255 PART X, LINE 2: THE CLUB ADOPTED ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE 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, 2019 THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD 0 0 0 JODY CLOR FORMER GENERAL MANAGER 169137 0 0 0 0 0 0 0 15453 0 184590 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS VOTING AND NON-VOTING MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CLUB VOTE FOR WHO IS ELECTED TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS VOTE ON VARIOUS MATTERS (I.E. SPECIAL ASSESSMENTS, BY-LAW CHANGES AND OFFICERS AND DIRECTORS). FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE ANNUAL 990 IS REVIEWED AT THE BOARD MEETING PRIOR TO SUBMITTING IT TO THE IRS. FORM 990, PART VI, SECTION B, LINE 15 KEY EMPLOYEE COMPENSATION IS DETERMINED BASED UPON THE USE OF COMPARABILITY DATA AND IS DETERMINED BY THE GENERAL MANAGER AND THEN APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB MAKES ITS ANNUAL TAX RETURN FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E LESSON FEE 141,078. PROFESSIONAL FEES 119,954. PROPERTY TAXES 110,600. EQUIPMENT RENTAL 90,593. MISCELLANEOUS 46,198. BAD DEBTS 38,933. GOLF COURSE CHEMICALS 35,416. PARKING 30,600. TRAINER FEES 21,248. DUES & SUBSCRIPTIONS 19,860. INSURANCE CLAIM EXPENSE 18,878. LANDSCAPING / DECORATIONS 17,774. MEMBERSHIP EXPENSES 16,358. UNIFORM & LAUNDRY 14,457. ENTERTAINMENT 13,928. AUTO EXPENSE 5,795. PRINTING AND POSTAGE 5,713. TOURNAMENTS & GOLF ACTIVITIES 3,491. EDUCATION AND SEMINARS 334.