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    <ReturnTs>2025-02-06T14:57:44-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-03-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>DOEREN MAYHEW</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>305 WEST BIG BEAVER ROAD</AddressLine1Txt>
        <CityNm>TROY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48084</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-04-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382616228</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WEST POINT PARENTS CLUB OF MICHIGAN</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>6168411230</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 2381</AddressLine1Txt>
        <CityNm>BIRMINGHAM</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48012</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JASON EPPLER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6168411230</PhoneNum>
      <SignatureDt>2025-02-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MEGAN MCCANDLISH CPA</PreparerPersonNm>
      <PTIN>P02452420</PTIN>
      <PhoneNum>2482443000</PhoneNum>
      <PreparationDt>2025-02-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>WEST-POINT.ORG</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>149142</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>85173</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58766</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4740</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>463</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>315</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>148</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>148827</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>1500</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>125024</OtherExpensesTotalAmt>
      <TotalExpensesAmt>126524</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22303</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28420</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>50723</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28420</BOYAmt>
        <EOYAmt>50723</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>28420</BOYAmt>
        <EOYAmt>50723</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28420</BOYAmt>
        <EOYAmt>50723</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE SUPPORT AND GUIDANCE TO UNITED STATES MILITARY (WEST POINT) CADETS AND THEIR FAMILIES THROUGHOUT THEIR ATTENDANCE AT THE UNITED STATES MILITARY ACADEMY. ADDITIONALLY, TO PROVIDE SUPPORT AND ASSISTANCE TO MEMBERS OF THE VARIOUS UNITED STATES MILITARY SERVICES DURING DEPLOYMENTS OR IN TIMES OF NEED.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MICHIGAN ALL ACADEMY BALL IS A 47-YEAR TRADITION AND CAN BE FOUND ACROSS THE NATION, WHICH HONORS CADETS AND MIDSHIPMEN OF AMERICA'S FIVE MILITARY SERVICE ACADEMIES. THE EVENT IS THE ONLY TIME IN MICHIGAN WHEN ACADEMY STUDENTS ARE GATHERED SO WE CAN HONOR THE BRAVE MEN AND WOMEN WHO ARE STEPPING FORWARD IN OUR NATIONAL LEADERSHIP AND EXCELLENCE. THIS EVENT ELEVATES THEIR EXPERIENCE AND HELPS STRENGTHEN THE COMPETITIVE EDGE OVER OTHER ELITE INSTITUTIONS SO THAT ACADEMIES CAN CONTINUE TO ATTRACT OUR NATION'S BRIGHTEST AND BEST YOUNG PEOPLE.350 +/- ATTENDEES. COMBINED 50 CADETS AND MIDSHIPMEN FROM THE UNITED STATES MILITARY ACADEMY, UNITED STATES NAVAL ACADEMY, UNITED STATES AIR FORCE ACADEMY. APPROXIMATELY 50 VETERANS AND GRADUATES OF THE ACADEMIES. APPROXIMATELY 200 FAMILY MEMBERS OF CADETS AND MIDSHIPMEN.THE EVENT WAS HELD ON DECEMBER 23, 2023, AT ONE CAMPUS MARITUS, DETROIT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>92656</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATION HOLIDAY CARE PACKAGES HAS A 17-YEAR HISTORY WITH WPPCMI OF SUPPORTING DEPLOYED MILITARY OF EVERY RANK AND BRANCH IN THE UNITED STATES MILITARY, FOCUSING ON THOSE WHO ARE DEPLOYED DURING THE YEAR-END HOLIDAYS.CORPORATE SPONSORS AND INDIVIDUAL DONORS CONTRIBUTE TO PROVIDE SNACKS, PERSONAL HYGIENE ITEMS, STATIONARY ITEMS AND A HANDMADE STOCKING TO SHOW THE NATION'S SUPPORT.SCOUTS FROM ACROSS THE STATE WRITE AND COLOR NOTES OF SUPPORT.TWO LOCATIONS ARE ARRANGED FOR ASSEMBLING THE PACKAGES ON THE EAST AND WEST SIDES OF THE STATE, ATTRACTING APPROXIMATELY 85 CLUB MEMBERS AND FRIENDS TO PARTICIPATE.IN 2023, 600 PACKAGES WERE MAILED TO AMERICAN BASES ABROAD, EACH WITH TWO STOCKINGS, SUPPORTING 1200 + US TROOPS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5064</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE WEST POINT FAMILY WEEKEND TAILGATE IS AN OVER 25 YEAR TRADITION. IT IS HELD EVERY FALL SEMESTER AND INVITES THE FAMILIES OF ACTIVE MICHIGAN CADETS AND MICHIGAN ALUMNI TO COME TO WEST POINT AND PARTICIPATE IN A VARIETY OF SCHEDULED EVENTS ON POST. THE ACTIVITIES INCLUDE TOURS OF WEST POINT CADET BARRACKS, FERRY RIDES ON THE HUDSON, TOURS OF THE WESTPOINT UNIFORM FACTORY, GUIDED TOURS OF THE SUPERINTENDENT'S RESIDENCE, QUARTERS 100, AS WELL AS DEPARTMENT OPEN HOUSES FOR ITS 37 ACADEMIC MAJORS AND 15 MINORS. THE WEEKEND FESTIVITIES FOR ABOUT 100 CLUB MEMBERS CULMINATE IN SPECTACULAR FASHION, FOR A PRE- AND POST-GAME TAILGATE WITH ALL THE TRIMMINGS, AND AN ARMY HOME FOOTBALL GAME AT MICHIE STADIUM. THIS IS A WAY FOR CADET FAMILIES AND ALUMNI FROM MICHIGAN TO NETWORK AND STAY CONNECTED WHILE PARTICIPATING IN A YEARS OLD TRADITION AT WEST POINT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4131</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>101851</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REBECCA UFFORD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUCY SIMMERER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF SMITH</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESS ROSS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JASON EPPLER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>150 CLINTON AVENUE</AddressLine1Txt>
          <CityNm>GRAND HAVEN</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49417</ZIPCd>
        </USAddress>
        <PhoneNum>6168411230</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>7773</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6778</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5925</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89913</CurrentTaxYearAmt>
        <TotalAmt>118988</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>7773</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8599</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6778</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5925</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89913</CurrentTaxYearAmt>
        <TotalAmt>118988</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>22980</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>96008</PublicSupportTotal170Amt>
      <TotalSupportAmt>118988</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>58914</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.80690</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 463. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 315. GROSS PROFIT: 148. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 315. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 315.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,626. DESCRIPTION: OTHER EVENT EXPENSES. AMOUNT: 17,075. DESCRIPTION: PROGRAM SERVICE EXPENSES. AMOUNT: 9,195. DESCRIPTION: ALL ACADEMY BALL. AMOUNT: 92,656. DESCRIPTION: SUPPORT TO SOLDIERS. AMOUNT: 3,472. TOTAL TO FORM 990-EZ, LINE 16: 125,024.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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