Civic Intelligence

Michaywe Owners Association

EIN 23-7154156 • 501(c)4 • Gaylord, MI

Profile

The promotion of social welfare and recreation.

1535 Opal Lake RdGaylord, MI 49735

www.michaywe.com

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.28x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

2.03x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

27th percentile

-0.5%

Higher net margin than 27% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

30th percentile

-0.7%

Faster asset growth than 30% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-5.1%

Faster revenue growth than 21% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$7,199,453

Down $52,401 (-0.7%) from 2023

Liabilities

Down

$2,020,456

Down $47,425 (-2.3%) from 2023

Net Assets

Down

$5,178,997

Down $4,976 (-0.1%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin27th percentile

Revenue

Down

$993,941

Down $53,614 (-5.1%) from 2023

Expenses

Up

$998,917

Up $24,361 (+2.5%) from 2023

Net Income

Down

-$4,976

Down $77,975 (-107%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $6,267,327Liabilities 2013: $1,946,228Net Assets 2013: $4,321,0992013Assets 2014: $6,161,412Liabilities 2014: $1,876,814Net Assets 2014: $4,284,5982014Assets 2015: $6,245,984Liabilities 2015: $1,849,352Net Assets 2015: $4,396,6322015Assets 2016: $6,443,752Liabilities 2016: $1,848,585Net Assets 2016: $4,595,1672016Assets 2017: $6,504,171Liabilities 2017: $1,751,281Net Assets 2017: $4,752,8902017Assets 2018: $6,751,391Liabilities 2018: $1,887,007Net Assets 2018: $4,864,3842018Assets 2019: $6,750,561Liabilities 2019: $1,811,619Net Assets 2019: $4,938,9422019Assets 2020: $6,747,291Liabilities 2020: $1,750,718Net Assets 2020: $4,996,5732020Assets 2021: $7,051,305Liabilities 2021: $1,968,874Net Assets 2021: $5,082,4312021Assets 2022: $6,954,996Liabilities 2022: $1,844,022Net Assets 2022: $5,110,9742022Assets 2023: $7,251,854Liabilities 2023: $2,067,881Net Assets 2023: $5,183,9732023Assets 2024: $7,199,453Liabilities 2024: $2,020,456Net Assets 2024: $5,178,9972024

Highlighted filing

2024

Assets$7,199,453
Liabilities$2,020,456
Net Assets$5,178,997
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $947,737Expenses 2013: $928,887Net Income 2013: $18,8502013Revenue 2014: $943,937Expenses 2014: $980,438Net Income 2014: -$36,5012014Revenue 2015: $1,015,877Expenses 2015: $903,843Net Income 2015: $112,0342015Revenue 2016: $1,049,099Expenses 2016: $850,564Net Income 2016: $198,5352016Revenue 2017: $1,053,162Expenses 2017: $895,441Net Income 2017: $157,7212017Revenue 2018: $1,040,431Expenses 2018: $928,937Net Income 2018: $111,4942018Revenue 2019: $1,030,203Expenses 2019: $955,649Net Income 2019: $74,5542019Revenue 2020: $1,030,887Expenses 2020: $973,256Net Income 2020: $57,6312020Revenue 2021: $1,060,504Expenses 2021: $974,646Net Income 2021: $85,8582021Revenue 2022: $1,029,191Expenses 2022: $1,000,648Net Income 2022: $28,5432022Revenue 2023: $1,047,555Expenses 2023: $974,556Net Income 2023: $72,9992023Revenue 2024: $993,941Expenses 2024: $998,917Net Income 2024: -$4,9762024

Highlighted filing

2024

Revenue$993,941
Expenses$998,917
Net Income-$4,976
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
$7,199,453
Liabilities
$2,020,456
Net assets
$5,178,997
Revenue
$993,941
Expenses
$998,917
Net income
-$4,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.20$2.02$5.18$0.99$1.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$7.25$2.07$5.18$1.05$0.97$0.07
2022Detailed filing. Detailed filing data is available for this year.$6.95$1.84$5.11$1.03$1.00$0.03
2021Detailed filing. Detailed filing data is available for this year.$7.05$1.97$5.08$1.06$0.97$0.09
2020Detailed filing. Detailed filing data is available for this year.$6.75$1.75$5.00$1.03$0.97$0.06
2019Detailed filing. Detailed filing data is available for this year.$6.75$1.81$4.94$1.03$0.96$0.07
2018Detailed filing. Detailed filing data is available for this year.$6.75$1.89$4.86$1.04$0.93$0.11
2017Detailed filing. Detailed filing data is available for this year.$6.50$1.75$4.75$1.05$0.90$0.16
2016Detailed filing. Detailed filing data is available for this year.$6.44$1.85$4.60$1.05$0.85$0.20
2015Detailed filing. Detailed filing data is available for this year.$6.25$1.85$4.40$1.02$0.90$0.11
2014Detailed filing. Detailed filing data is available for this year.$6.16$1.88$4.28$0.94$0.98$0.04
2013Detailed filing. Detailed filing data is available for this year.$6.27$1.95$4.32$0.95$0.93$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 1, 2025
Return Version
2024v5.0
Gross Receipts
$1,008,864
Mission and Program Overview

Mission

The promotion of social welfare and recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,310,462$4,252,966▼ $57,496
Investments Other Securities$1,965,782$1,965,782→ $0
Cash and Non-Interest-Bearing Accounts$451,952$401,869▼ $50,083
Savings and Temporary Cash Investments$370,600$384,122▲ $13,522
Prepaid Expenses and Deferred Charges$30,054$31,277▲ $1,223
Accounts Receivable-$1,000-
Total Assets$7,251,854$7,199,453▼ $52,401
Other Assets Total$123,004$162,437▲ $39,433
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,044,449$1,025,309▼ $19,140
Deferred Revenue$611,418$601,015▼ $10,403
Other Liabilities$407,439$382,601▼ $24,838
Accounts Payable and Accrued Expenses$4,575$11,531▲ $6,956
Total Liabilities$2,067,881$2,020,456▼ $47,425
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,813,373$4,794,875▼ $18,498
Net Assets With Donor Restrictions$370,600$384,122▲ $13,522
Total Net Assets Fund Balance$5,183,973$5,178,997▼ $4,976
Total Liabilities and Net Assets / Fund Balance$7,251,854$7,199,453▼ $52,401

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,612,876$3,321,813$4,934,689
Land$2,608,533-$2,608,533
Equipment$31,557$290,914$322,471
Other Securities$1,965,782--
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
Mike HoeftPresident
Dennis WarlickDirector
Mike TurnballDirector
Todd TallerdayDirector
Gary HillSecretary
Tonya BargerTreasurer
Sara MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$970,653
Investment Income
$6,079
Other Revenue
$17,209
Change in Net Assets
$-4,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$993,941
Revenue Not Reported on Form 990
$14,923
Total Revenue per Audited Statements
$1,008,864
Total Revenue per Form 990
$993,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$588,679
Salaries, Compensation, and Employee Benefits$410,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$317,037--$317,037
Depreciation Depletion$129,707--$129,707
Occupancy$116,879--$116,879
Office Expenses$92,178--$92,178
Insurance$63,096--$63,096
Other Employee Benefits$58,853--$58,853
Interest$55,825--$55,825
Payroll Taxes$34,348--$34,348
Fees for Services Accounting$13,675--$13,675
Fees for Services Other$9,865--$9,865
Fees for Services Legal$6,441--$6,441
Advertising$5,171--$5,171
Travel$3,899--$3,899
Other Expenses$619--$619
All Other Expenses$-14,923--$-14,923
Total Functional Expenses$998,917$0$0$998,917

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,013,840
Expenses per Audited Statements$998,917
Total Expenses per Form 990$998,917
Expenses Not Reported on Form 990$14,923
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Pines Club$363,928
Property Tax Liability$18,673
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

“Increase in yearly dues assessment requires a two-thirds approval from the general membership.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 15A

“All salaries are reviewed by the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“Key employees salary is determined by the board of directors. Salaries are paid out of pines club corporation and reimbursed by moa for the portion of services related to the administration of the organization.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Michaywe Owners Association
EIN
23-7154156
Phone
9899398919
Address
1535 OPAL LAKE RD, GAYLORD, MI 49735

Signing Officer

Name
Mike Hoeft
Title
President
Phone
9899398919
Signed
2025-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hoeft
Formed
1971
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
117
Volunteers
7

Preparer

Firm
Myler & Szczypka Pc
Address
PO BOX 435, ANN ARBOR, MI 48106
Preparer
K G Szczypka
Phone
7349305500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Voluteers include board of directors and other committee members”

Form 990, Page 2, Part III, Line 4D

“Unrelated business income & related expenses/see form 990t”

Form 990, Part V

“Wages and payroll taxes are paid out of pines club corporation.”

Form 990, Part XI, Line 9

“Expense allocation for rental 14,923 expense allocation for rental -14,923”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association and subsidiary have adopted the provision fasb asc 740-10- 50. The adoption has not resulted in any changes in the tax provision. There are no known federal or state tax contingencies.”

Schedule D, Page 4, Part XI, Line 2D

“Expense allocation for rental 14,923”

Schedule D, Page 4, Part XII, Line 2D

“Expense allocation for rental 14,923”

Raw XML AppendixShowing 400 of 438 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.

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IRS990/OtherExpensesGrp/Desc0UNCOLLECTED DUES CURRENT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3LICENSES & PERMITS
IRS990/OtherExpensesGrp/ProgramServicesAmt0100227
IRS990/OtherExpensesGrp/ProgramServicesAmt13627
IRS990/OtherExpensesGrp/ProgramServicesAmt22393
IRS990/OtherExpensesGrp/ProgramServicesAmt3619
IRS990/OtherExpensesGrp/TotalAmt0100227
IRS990/OtherExpensesGrp/TotalAmt13627
IRS990/OtherExpensesGrp/TotalAmt22393
IRS990/OtherExpensesGrp/TotalAmt3619
IRS990/OtherLiabilitiesGrp/BOYAmt0407439
IRS990/OtherLiabilitiesGrp/EOYAmt0382601
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1LATE FEES & INTEREST
IRS990/OtherRevenueMiscGrp/Desc2POOL ACCESS CARD
IRS990/OtherRevenueMiscGrp/ExclusionAmt09186
IRS990/OtherRevenueMiscGrp/ExclusionAmt16489
IRS990/OtherRevenueMiscGrp/ExclusionAmt26260
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09186
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16489
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt26260
IRS990/OtherRevenueTotalAmt020131
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0317037
IRS990/OtherSalariesAndWagesGrp/TotalAmt0317037
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt034348
IRS990/PayrollTaxesGrp/TotalAmt034348
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030054
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031277
IRS990/PrincipalOfficerNm0MIKE HOEFT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL DUES
IRS990/ProgramServiceRevenueGrp/Desc1DUES - REPLACEMENT
IRS990/ProgramServiceRevenueGrp/Desc2PREV WRITTEN OFF PRIOR DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0869693
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1100000
IRS990/ProgramServiceRevenueGrp/ExclusionAmt2960
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0869693
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1100000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2960
IRS990/ProgSrvcAccomActyOtherGrp/Desc0UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010089
IRS990/PYOtherExpensesAmt0579165
IRS990/PYOtherRevenueAmt038942
IRS990/PYProgramServiceRevenueAmt0998524
IRS990/PYRevenuesLessExpensesAmt072999
IRS990/PYSalariesCompEmpBnftPaidAmt0395391
IRS990/PYTotalExpensesAmt0974556
IRS990/PYTotalRevenueAmt01047555
IRS990/ReconcilationRevenueExpnssAmt0-4976
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-2922
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0370600
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0384122
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01612876
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03321813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04934689
IRS990ScheduleD/EquipmentGrp/BookValueAmt031557
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0290914
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0322471
IRS990ScheduleD/ExpensesNotReportedAmt014923
IRS990ScheduleD/ExpensesSubtotalAmt0998917
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02608533
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02608533
IRS990ScheduleD/OtherExpensesIncludedAmt014923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0363928
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO PINES CLUB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PROPERTY TAX LIABILITY
IRS990ScheduleD/OtherRevenueAmt014923
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01965782
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PINES CLUB CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt014923
IRS990ScheduleD/RevenueSubtotalAmt0993941
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AND SUBSIDIARY HAVE ADOPTED THE PROVISION FASB ASC 740-10- 50. THE ADOPTION HAS NOT RESULTED IN ANY CHANGES IN THE TAX PROVISION. THERE ARE NO KNOWN FEDERAL OR STATE TAX CONTINGENCIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSE ALLOCATION FOR RENTAL 14,923
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSE ALLOCATION FOR RENTAL 14,923
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04252966
IRS990ScheduleD/TotalBookValueSecuritiesAmt01965782
IRS990ScheduleD/TotalExpensesPerForm990Amt0998917
IRS990ScheduleD/TotalLiabilityAmt0382601
IRS990ScheduleD/TotalRevenuePerForm990Amt0993941
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01008864
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01013840
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUTEERS INCLUDE BOARD OF DIRECTORS AND OTHER COMMITTEE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAGES AND PAYROLL TAXES ARE PAID OUT OF PINES CLUB CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCREASE IN YEARLY DUES ASSESSMENT REQUIRES A TWO-THIRDS APPROVAL FROM THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL SALARIES ARE REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6KEY EMPLOYEES SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. SALARIES ARE PAID OUT OF PINES CLUB CORPORATION AND REIMBURSED BY MOA FOR THE PORTION OF SERVICES RELATED TO THE ADMINISTRATION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EXPENSE ALLOCATION FOR RENTAL 14,923 EXPENSE ALLOCATION FOR RENTAL -14,923
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0383531984
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0GOLF
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0PINES CLUB CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine2Txt0-
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt01376820
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-64482
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01535 OPAL LAKE ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0GAYLORD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd049735
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07251854
IRS990/TotalAssetsEOYAmt07199453
IRS990/TotalAssetsGrp/BOYAmt07251854
IRS990/TotalAssetsGrp/EOYAmt07199453
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0117
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0998917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0998917
IRS990/TotalGrossUBIAmt0-2922
IRS990/TotalLiabilitiesBOYAmt02067881
IRS990/TotalLiabilitiesEOYAmt02020456
IRS990/TotalLiabilitiesGrp/BOYAmt02067881
IRS990/TotalLiabilitiesGrp/EOYAmt02020456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05183973
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05178997
IRS990/TotalProgramServiceExpensesAmt0998917
IRS990/TotalProgramServiceRevenueAmt0970653
IRS990/TotalRevenueGrp/ExclusionAmt0996863
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0993941
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-2922
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07251854
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07199453
IRS990/TravelGrp/ProgramServicesAmt03899
IRS990/TravelGrp/TotalAmt03899
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true

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