﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-29T08:06:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>381910111</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>UHY ADVISORS GREAT LAKES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>27725 STANSBURY BLVD SUITE 210</AddressLine1Txt>
        <CityNm>FARMINGTON HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48334</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>381604682</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIRMINGHAM ATHLETIC CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIRM</BusinessNameControlTxt>
      <PhoneNum>2486465050</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4033 W MAPLE ROAD</AddressLine1Txt>
        <CityNm>BLOOMFIELD HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SHAWN PATTERSON</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2486465050</PhoneNum>
      <SignatureDt>2026-06-26</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN KATZMAN</PreparerPersonNm>
      <PTIN>P00950685</PTIN>
      <PhoneNum>2483550280</PhoneNum>
      <PreparationDt>2026-06-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>SHAWN PATTERSON</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>4033 W MAPLE ROAD</AddressLine1Txt>
        <CityNm>BLOOMFIELD HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48301</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>9904873</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.BACMI.NET</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1955</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE PREMIER ATHLETIC FACILITIES AND MEMBER SERVICE TO MEMBERS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>200</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>-25461</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>34251</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>3804304</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>4035969</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>0</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>32968</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>1348635</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>3402029</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>5152939</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>7470966</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1693074</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1703591</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>3447724</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>3316296</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>5140798</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>5019887</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>12141</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>2451079</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>9661110</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>12200609</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>6284496</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>6372916</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>3376614</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>5827693</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>THE BIRMINGHAM ATHLETIC CLUB PROVIDES ITS MEMBERSHIP WITH PREMIER ATHLETIC FACILITIES AND MEMBER SERVICE WITHIN AN ENVIRONMENT THAT FOSTERS HEALTHY AND ONGOING SOCIAL INTERACTION.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>THE CLUB PROVIDES FACILITIES FOR RECREATION AND DINING PRIMARILY FOR THE BENEFIT OF ITS MEMBERS.</Desc>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc1042400001">1</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>8</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>200</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>1</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>1</NondeductibleContriDisclInd>
      <InitiationFeesAndCapContriAmt>675077</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>207177</GrossReceiptsForPublicUseAmt>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JENNIFER ZUMER</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2486465050</PhoneNum>
        <USAddress>
          <AddressLine1Txt>4033 W MAPLE ROAD</AddressLine1Txt>
          <CityNm>BLOOMFIELD HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48301</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESS BERLINE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF STAFEIL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM JOHNS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANA GLENCER</PersonNm>
        <TitleTxt>VICE - PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRETCHEN MARSH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHAWN PATTERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KERRI BURR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSH SLOCUM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG PEISER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG STANGE</PersonNm>
        <TitleTxt>EXECUTIVE CHEF</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>154732</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>23900</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>OWEN DOUGHERTY</PersonNm>
        <TitleTxt>FORMER GENERAL MANAGER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>107308</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>34400</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MYRTHE MOLENVELD</PersonNm>
        <TitleTxt>DIRECTOR OF RACQUETS</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>106950</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9640</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIAN WELLINGS</PersonNm>
        <TitleTxt>ATHLETIC DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>122912</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>28000</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER ZUMER</PersonNm>
        <TitleTxt>CONTROLLER</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>100517</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>18800</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>592419</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>114740</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>5</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>LIL ENTERPRISES INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>21622 RIVERVIEW DR</AddressLine1Txt>
            <CityNm>BEVERLY HILLS</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48025</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TENNIS LESSONS</ServicesDesc>
        <CompensationAmt>137591</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES AND FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>3112357</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3112357</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TENNIS AND PADDLE</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>411357</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>411357</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SQUASH</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>256389</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>251389</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>5000</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>FITNESS</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>143613</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>143613</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SWIMMING</Desc>
        <BusinessCd>713940</BusinessCd>
        <TotalRevenueColumnAmt>112253</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>112253</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>4035969</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>35251</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>35251</UnrelatedBusinessRevenueAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>11000</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>13283</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-2283</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-2283</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-2283</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <GrossSalesOfInventoryAmt>1950694</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2420624</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-469930</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-404218</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>-65712</UnrelatedBusinessRevenueAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>RENOVATION ASSESSMENT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2207576</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2207576</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>INITIATION FEES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>675077</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>675077</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>CAPITAL DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>504950</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>504950</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>484356</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>484356</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>3871959</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>7470966</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7496427</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>-25461</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1388692</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>12500</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>187019</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>115380</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>10912</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>33225</TotalAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>1255</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>4358</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>413180</TotalAmt>
      </OccupancyGrp>
      <InterestGrp>
        <TotalAmt>302470</TotalAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>674518</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>132083</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>LESSONS</Desc>
        <TotalAmt>362577</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>278426</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>192101</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROPERTY TAX</Desc>
        <TotalAmt>151720</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>759471</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>5019887</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>210424</BOYAmt>
        <EOYAmt>2318860</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>8500</BOYAmt>
        <EOYAmt>10050</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>278880</BOYAmt>
        <EOYAmt>372236</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>92599</BOYAmt>
        <EOYAmt>83200</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>23067</BOYAmt>
        <EOYAmt>42966</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>20515311</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>11458853</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>8736496</BOYAmt>
        <EOYAmt>9056458</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>311144</BOYAmt>
        <EOYAmt>316839</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>9661110</BOYAmt>
        <EOYAmt>12200609</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>309005</BOYAmt>
        <EOYAmt>619519</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>5975491</BOYAmt>
        <EOYAmt>5753397</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>6284496</BOYAmt>
        <EOYAmt>6372916</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3368114</BOYAmt>
        <EOYAmt>5817643</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>8500</BOYAmt>
        <EOYAmt>10050</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>3376614</BOYAmt>
        <EOYAmt>5827693</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>9661110</BOYAmt>
        <EOYAmt>12200609</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>2451079</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>30275</OtherCostOrOtherBasisAmt>
        <BookValueAmt>30275</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>11059104</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>6167968</DepreciationAmt>
        <BookValueAmt>4891136</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>925661</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>503867</DepreciationAmt>
        <BookValueAmt>421794</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>7682430</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4787018</DepreciationAmt>
        <BookValueAmt>2895412</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>817841</OtherCostOrOtherBasisAmt>
        <BookValueAmt>817841</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>9056458</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THE CLUB HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <IndependentConsultantInd>X</IndependentConsultantInd>
      <Form990OfOtherOrganizationsInd>X</Form990OfOtherOrganizationsInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>GREG STANGE</PersonNm>
        <TitleTxt>EXECUTIVE CHEF</TitleTxt>
        <BaseCompensationFilingOrgAmt>128000</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>26732</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>23900</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>178632</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JULIAN WELLINGS</PersonNm>
        <TitleTxt>ATHLETIC DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>110000</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>12912</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>28000</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>150912</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS VOTING AND NON-VOTING MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE CLUB VOTE ON WHO IS ELECTED TO THE BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS VOTE ON VARIOUS MATTERS (I.E. ASSESSMENTS)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE FINANCE COMMITTEE AND THEN IS FORWARDED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION IS MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS ARE PERSONS WHO HOLD AN ACTIVE MEMBERSHIP IN THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A:</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTICLE IV - ELECTION OF BOARD OF DIRECTORS SECTION 1. CLASSES OF DIRECTORS; ELECTION THE BOARD OF DIRECTORS SHALL CONSIST OF NINE (9) ACTIVE MEMBERS, AND IT SHALL BE DIVIDED INTO THREE CLASSES OF THREE MEMBERS EACH, IN ACCORDANCE WITH THE EXPIRATION DATES OF THEIR TERMS OF OFFICE. ON THE DAY OF EACH ANNUAL MEETING THERE SHALL BE ELECTED TO THE BOARD BY THE ACTIVE, SENIOR AND SOCIAL MEMBERS OF THE CLUB, BY SECRET BALLOT, THREE ACTIVE MEMBERS OF THE CLUB. THE MEMBERS SO ELECTED SHALL SERVE AS MEMBERS OF THE BOARD FOR THREE (3) YEARS FROM AND AFTER THEIR ELECTION, AND SHALL SUCCEED THE MEMBERS OF THE BOARD WHOSE TERM THEN SHALL HAVE EXPIRED. SECTION 2. NOMINATING COMMITTEE THE NOMINATING COMMITTEE SHALL MEET AT LEAST THIRTY (30) DAYS PRIOR TO EACH ANNUAL MEETING, AND SHALL NOMINATE TWO ACTIVE MEMBERS AS CANDIDATES FOR EACH VACANCY OF THE BOARD. THE NOMINATING COMMITTEE SHALL CONSIST OF THE PAST PRESIDENTS OF THE CLUB WHO ARE CURRENTLY ACTIVE, SENIOR, SUPER SENIOR OR SOCIAL MEMBERS OF THE CLUB. THE NOMINATING COMMITTEE SHALL BE CHAIRED BY THE PAST PRESIDENT WHO IS THE SECOND MOST IMMEDIATE PAST PRESIDENT ELIGIBLE TO SERVE ON THE NOMINATING COMMITTEE. SECTION 3. NOMINEE BOARD THE NAMES OF THE CANDIDATES NOMINATED BY THE NOMINATING COMMITTEE SHALL BE FILED PROMPTLY WITH THE SECRETARY, WHO SHALL POST THEIR NAMES AND BRIEF BIOGRAPHIES ON THE CLUB'S BULLETIN BOARD AT LEAST TWENTY-FIVE (25) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING SECTION 4. ANNUAL MEETING, BALLOT AFTER AT LEAST TEN (10) DAYS PRIOR TO THE DATE OF THE MEETING, THE SECRETARY SHALL MAIL TO ALL ACTIVE, SENIOR AND SOCIAL MEMBERS A BALLOT CONTAINING THE NAMES AND BIOGRAPHIES OF THOSE NOMINATED AS CANDIDATES FOR THE BOARD, AN ENVELOPE MARKED BALLOT, AND AN ENVELOPE ADDRESSED TO THE SECRETARY. THE TWO ENVELOPES SENT TO EACH ACTIVE, SENIOR AND SOCIAL MEMBER SHALL BE FOR THE MEMBER'S USE IN VOTING IN THE MANNER HEREINAFTER PROVIDED. SECTION 5. MANNER OF VOTING EACH ACTIVE, SENIOR AND SOCIAL MEMBER MAY CAST AS MANY VOTES AS THERE ARE VACANCIES ON THE BOARD. CUMULATIVE VOTING SHALL NOT BE PERMITTED. BALLOTING FOR THE ELECTION OF THE BOARD MAY BE IN PERSON, DELIVERED TO THE PRESIDING OFFICER BEFORE THE CLOSING OF THE POLLS, OR BY MAIL PROVIDED THE BALLOT IS RECEIVED BY THE CLUB PRIOR TO THE MEETING. ALL BALLOTS, WHETHER TO BE CAST IN PERSON AT THE MEETING, BY PERSONAL DELIVERY OR BY MAIL, SHALL BE ENCLOSED IN THE SEALED ENVELOPE MARKED BALLOT. THIS ENVELOPE SHALL BE ENCLOSED AND SEALED IN THE ENVELOPE ADDRESSED TO THE SECRETARY. THE LATTER ENVELOPE MUST THEN BE SIGNED BY THE MEMBER AND THE MEMBER'S HOUSE ACCOUNT MUST BE INDICATED THEREON. BALLOTS PREPARED IN THIS WAY SHALL BE MAILED TO THE SECRETARY OR DEPOSITED IN A BOX PROVIDED AT THE CLUB FOR SAFEKEEPING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B:</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION 1. BOARD OF DIRECTORS, AUTHORITY THE CLUB SHALL BE SUPERVISED AND CONTROLLED BY A BOARD OF DIRECTORS, HEREIN REFERRED TO AS THE BOARD, WHICH SHALL CONSIST OF NINE (9) ACTIVE MEMBERS. THE BOARD MAY MAKE RULES FOR THE GOVERNMENT OF THE CLUB AND ITS MEMBERS AND IT SHALL HAVE ALL POWER NOT EXPRESSLY RESERVED TO THE MEMBERS. HOWEVER, THE BOARD SHALL NOT, WITHOUT FIRST BEING AUTHORIZED BY A MAJORITY VOTE OF ALL ACTIVE, SENIOR AND SOCIAL MEMBERS PRESENT IN PERSON OR BY PROXY AT A REGULAR MEETING OF ACTIVE, SENIOR AND SOCIAL MEMBERS, OR AT A SPECIAL MEETING THEREOF CALLED FOR SUCH PURPOSE AND DISCLOSING THE AMOUNT THEREOF, IF ANY, WHICH WILL BE CONSIDERED AN ADDITIONAL MEMBERSHIP DEPOSIT: A) LEVY SPECIAL ASSESSMENTS UPON THE MEMBERS, OR B) BORROW FUNDS FOR ANY PURPOSE OTHER THAN: 1. FOR WORKING CAPITAL, OR 2. AN AMOUNT NOT TO EXCEED ONE HUNDRED THOUSAND ($100,000) DOLLARS AT ANY ONE TIME FOR CAPITAL IMPROVEMENTS OR MAJOR MAINTENANCE PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MANAGER AND THE PRESIDENT OF THE BOARD WILL REVIEW THE 990 FOR ACCURACY BEFORE THEY ARE SIGNED AND SUBMITTED TO THE IRS. THE BOARD OF DIRECTORS WILL LOOK AT THE COMPLETED 990 AND 990T AFTER THEY ARE FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS, THE GENERAL MANAGER AND ALL DEPARTMENT HEADS BIRMINGHAM ATHLETIC CLUB 38-1604682 CONTINUALLY MONITOR ALL EMPLOYEES IN REGARD TO THIS POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MANAGER'S EMPLOYMENT CONTRACT INCLUDING COMPENSATION IS THE RESPONSIBILITY OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, LEAD BY THE PRESIDENT. THE EXECUTIVE COMMITTEE INCLUDES THE PRESIDENT, VICE PRESIDENT(S) AND THE TREASURER. ANY EMPLOYMENT CONTRACT IS REVIEWED BY THE LEGAL COMMITTEE. ULTIMATELY, THE COMPENSATION IS A FUNCTION OF THE BUDGET. THE BUDGET IS FORMULATED BY THE FINANCE COMMITTEE AND IS THE RESPONSIBILITY OF THE TREASURER. ONCE THE COMPENSATION OF THE GENERAL MANAGER HAS BEEN DETERMINED AND BUDGETED, THE TERMS OF HIS EMPLOYMENT CONTRACT HAVE BEEN REVIEWED BY THE LEGAL COMMITTEE, AND THE GENERAL MANAGER HAS AGREED TO THE TERMS, THE CONTRACT IS PRESENTED TO THE BOARD OF DIRECTORS FOR RATIFICATION BY A MAJORITY VOTE. A SIMILAR PROCESS IS FOLLOWED FOR OTHER KEY EMPLOYEES, EXCEPT THAT THE GENERAL MANAGER PARTICIPATES IN THIS PROCESS AND PROVIDES HIS ADVICE AND COUNSEL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>CLUB EVENTS AND ENTERTAINMENT 146,010. PARKING 127,343. CONTRACT SERVICES 113,425. MISCELLANEOUS 87,407. PRO SHOP 67,740. UNIFORMS AND LAUNDRY 62,953. MANAGERS AND BOARD EXPENSE 54,677. DECORATIONS AND FLOWERS 43,047. DUES &amp; SUBSCRIPTIONS 25,959. BAD DEBT EXPENSE 14,044. BANK CHARGES 11,379. EQUIPMENT RENTAL 5,487.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THE CLUB HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THE CLUB HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>