Civic Intelligence

Birmingham Country Club

EIN 38-1204541 • 501(c)7 • Birmingham, MI

View Organization Page

Profile

Birmingham country club is a premier, full service, family oriented country club committed to excellence.

1750 Saxon DrBirmingham, MI 48309

www.bhamcc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.62x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.42x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$227,420

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Asset Growth

77th percentile

12%

Faster asset growth than 77% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

15%

Faster revenue growth than 77% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$6,590,718

Up $729,345 (+12%) from 2023

Liabilities

Down

$4,112,772

Down $1,505,175 (-27%) from 2023

Net Assets

Up

$2,477,946

Up $2,234,520 (+918%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin75th percentile

Revenue

Up

$9,796,017

Up $1,272,922 (+15%) from 2023

Expenses

Up

$8,379,747

Up $672,366 (+8.7%) from 2023

Net Income

Up

$1,416,270

Up $600,556 (+74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $3,271,011Liabilities 2010: $1,108,222Net Assets 2010: $2,162,7892010Assets 2011: $3,298,213Liabilities 2011: $914,522Net Assets 2011: $2,383,6912011Assets 2012: $3,905,496Liabilities 2012: $1,165,601Net Assets 2012: $2,739,8952012Assets 2013: $3,830,092Liabilities 2013: $1,221,942Net Assets 2013: $2,608,1502013Assets 2014: $3,674,826Liabilities 2014: $986,012Net Assets 2014: $2,688,8142014Assets 2015: $3,764,405Liabilities 2015: $1,255,115Net Assets 2015: $2,509,2902015Assets 2016: $5,709,339Liabilities 2016: $6,125,388Net Assets 2016: -$416,0492016Assets 2017: $3,026,055Liabilities 2017: $5,459,538Net Assets 2017: -$2,433,4832017Assets 2018: $3,398,320Liabilities 2018: $4,851,728Net Assets 2018: -$1,453,4082018Assets 2019: $6,109,213Liabilities 2019: $7,610,692Net Assets 2019: -$1,501,4792019Assets 2020: $7,090,277Liabilities 2020: $6,893,175Net Assets 2020: $197,1022020Assets 2021: $5,122,759Liabilities 2021: $6,859,364Net Assets 2021: -$1,736,6052021Assets 2022: $5,508,204Liabilities 2022: $6,080,492Net Assets 2022: -$572,2882022Assets 2023: $5,861,373Liabilities 2023: $5,617,947Net Assets 2023: $243,4262023Assets 2024: $6,590,718Liabilities 2024: $4,112,772Net Assets 2024: $2,477,9462024

Highlighted filing

2024

Assets$6,590,718
Liabilities$4,112,772
Net Assets$2,477,946
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,695,9022010Expenses 2011: $4,813,7232011Revenue 2012: $4,834,458Expenses 2012: $5,331,220Net Income 2012: -$496,7622012Revenue 2013: $4,627,178Expenses 2013: $5,244,316Net Income 2013: -$617,1382013Revenue 2014: $4,741,300Expenses 2014: $5,079,771Net Income 2014: -$338,4712014Revenue 2015: $5,567,185Expenses 2015: $5,881,007Net Income 2015: -$313,8222015Revenue 2016: $6,124,116Expenses 2016: $5,836,557Net Income 2016: $287,5592016Revenue 2017: $5,765,349Expenses 2017: $4,995,735Net Income 2017: $769,6142017Revenue 2018: $6,473,382Expenses 2018: $5,054,664Net Income 2018: $1,418,7182018Revenue 2019: $8,959,279Expenses 2019: $6,829,186Net Income 2019: $2,130,0932019Revenue 2020: $9,004,826Expenses 2020: $6,295,652Net Income 2020: $2,709,1742020Revenue 2021: $10,857,380Expenses 2021: $6,859,186Net Income 2021: $3,998,1942021Revenue 2022: $8,357,948Expenses 2022: $7,193,631Net Income 2022: $1,164,3172022Revenue 2023: $8,523,095Expenses 2023: $7,707,381Net Income 2023: $815,7142023Revenue 2024: $9,796,017Expenses 2024: $8,379,747Net Income 2024: $1,416,2702024

Highlighted filing

2024

Revenue$9,796,017
Expenses$8,379,747
Net Income$1,416,270
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,590,718
Liabilities
$4,112,772
Net assets
$2,477,946
Revenue
$9,796,017
Expenses
$8,379,747
Net income
$1,416,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.59$4.11$2.48$9.80$8.38$1.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$5.62$0.24$8.52$7.71$0.82
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$6.08$0.57$8.36$7.19$1.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$6.86$1.74$10.9$6.86$4.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$6.89$0.20$9.00$6.30$2.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$7.61$1.50$8.96$6.83$2.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$4.85$1.45$6.47$5.05$1.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$5.46$2.43$5.77$5.00$0.77
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.71$6.13$0.42$6.12$5.84$0.29
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$1.26$2.51$5.57$5.88$0.31
2014Detailed filing. Detailed filing data is available for this year.$3.67$0.99$2.69$4.74$5.08$0.34
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.83$1.22$2.61$4.63$5.24$0.62
2012Summary only. Only limited summary data is available for this year.$3.91$1.17$2.74$4.83$5.33$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.91$2.38$4.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$1.11$2.16$4.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 5, 2025
Return Version
2023v6.0
Gross Receipts
$14,565,388
Mission and Program Overview

Mission

Birmingham country club is a premier, full service, family oriented country club committed to excellence.

Providing pleasure and recreation to all members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,139,230$2,801,874▲ $662,644
Accounts Receivable$2,003,957$2,037,768▲ $33,811
Land, Buildings, and Equipment, Net$971,000$971,000→ $0
Inventories for Sale or Use$595,631$667,030▲ $71,399
Prepaid Expenses and Deferred Charges$151,555$113,046▼ $38,509
Total Assets$5,861,373$6,590,718▲ $729,345
Liabilities
Unsecured Notes Loans Payable$3,016,057$2,170,005▼ $846,052
Accounts Payable and Accrued Expenses$1,263,320$1,394,841▲ $131,521
Other Liabilities$818,250$0▼ $818,250
Deferred Revenue$520,320$547,926▲ $27,606
Total Liabilities$5,617,947$4,112,772▼ $1,505,175
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$243,426$2,477,946▲ $2,234,520
Total Net Assets Fund Balance$243,426$2,477,946▲ $2,234,520
Total Liabilities and Net Assets / Fund Balance$5,861,373$6,590,718▲ $729,345

Asset Categories

AssetBook ValueDepreciationBasis
Land$950,000-$950,000
Other Land Buildings$21,000-$21,000
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan DingmanGreen SuperintendentFT$182,246$45,174$227,420
Richard KingExecutive ChefFT$172,975$42,816$215,791
David DriskoDirector of GolfFT$162,476$28,935$191,411
Taras StrycharFormer Generam ManagerFT$178,552$8,244$186,796
Tai TranFormer Generam ManagerFT$138,240$25,726$163,966

Board Members and Trustees

NameTitle
Edward KruskePresident
Joseph FontanesiVice President
Andrew ShafferBoard Director
Charles BasingerBoard Director
David BubbBoard Director
Jason FettigBoard Director
Jay SawmillerBoard Director
Josh ForquerBoard Director
Kelly MacdonaldBoard Director
Patrick RivardBoard Director
Thomas SimonicSecretary
John AthanasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,684,597
Investment Income
$82,115
Other Revenue
$29,305
Change in Net Assets
$1,416,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,366,804
Salaries, Compensation, and Employee Benefits$4,012,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$3,223,699
All Other Expenses---$1,687,088
Payroll Taxes---$380,196
Other Employee Benefits---$363,281
Other Expenses---$329,160
Insurance---$258,601
Pension Plan Contributions---$45,767
Conferences and Meetings---$38,713
Total Functional Expenses$0$0$0$8,379,747
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Birmingham country club has members.”

Form 990, Part VI, Section A, Line 7A

“The members of the club vote to elect the members of the board directors.”

Form 990, Part VI, Section A, Line 7B

“The members of the club vote on various matters which may include decisions made by the board of directors.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was not provided to the organization's governing body before it was filed. The form 990 is reviewed by the controller before it is filed.”

Form 990, Part VI, Section B, Line 15

“The human resources committee is responsible for determining compensation for all senior management positions annually.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Birmingham Country Club
EIN
38-1204541
Phone
2486444111
Address
1750 SAXON DR, BIRMINGHAM, MI 48309

Signing Officer

Name
Tim Gardella
Title
General Manager
Phone
2486444111
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Gardella
Formed
1944
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
265
Volunteers
0

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
27725 STANSBURY BLVD SUITE 210, FARMINGTON HILLS, MI 48334
Preparer
Steven Katzman
Phone
2483550280
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Contract labor 326,608. Repairs and maintenance 219,962. Uniforms and laundry 202,193. Property taxes 156,664. Equipment rental 120,927. Miscellaneous 99,884. Technology 99,045. Professional fees 94,376. Club events 90,547. Flowers and decorations 76,429. Simulator expense 56,796. Telephone 46,321. Professional development 43,445. Licenses and subscriptions 26,872. Postage and printing 11,010. Bank charges 10,009. Bad debts 6,000.”

FORM 990, PART XII, LINE 2C:

“The process for the selection and oversight of the independent accountant has not changed during the year.”

Financial Statement Notes

PART X, LINE 2:

“Asc guidance regarding accounting for uncertainty in income taxes 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, 2024, there were no uncertain tax positions that required accrual”

Raw XML AppendixShowing 400 of 514 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GREEN SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF GOLF
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt15FORMER GENERAM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORMER GENERAM MANAGER
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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, 2024, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRED ACCRUAL
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAN DINGMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RICHARD KING

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