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        <ExplanationTxt>a.k.a Berkeley Paddling &amp; Rowing Club</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Revenues:, Amount:| Line 8 other income: Sale of club gear-40.00 Insurance or member payments for boat damage-50.00 paid guests 20.00 purchases for club expenses refunded and tax refunds-597.00., $707|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Equipment expense: Boat Purchases-12,268.00 Boat repairs-2985.00 Fleet Insurance3866.00 = 19,120.00. Administrative expense: Insurance Community Outreach Organizational dues Web site maintenance Bank fees taxes and club gear-7226.00. Plant expenses as per City of Berkeley lease requirement- Bathroom renovation water heater fixtures=18,516.00, $44863|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| Part II Line 24: Club owns boats and other paddling rowing and training equipment. Club keeps its boats and records in accordance with cash basis accounting. It expenses all equipment purchases in year of acquisition. Accordingly there is no book value for equipment reflected in Club balance sheet. For insurance purposes the replacement value of Club's insured equipment is 162,295.00, $0|</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Club owns boats and other rowing paddling and training equipment. Club keeps its boats and records in accordance with cash basis accounting. It expenses all equip purchases in the year of acquisition. Accordingly there is no book value for equipment reflected in balance sheet. For insurance purpose replacement value of Club's insured equipment is $139,495.00, $, $|</ExplanationTxt>
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