Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
990 • Fiscal year 2013 • EIN 23-7154156
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$6,267,327
No earlier filing loaded for comparison.
Net Assets
$4,321,099
No earlier filing loaded for comparison.
Liabilities
$1,946,228
No earlier filing loaded for comparison.
Revenue
$947,737
No earlier filing loaded for comparison.
Expenses
$928,887
No earlier filing loaded for comparison.
Net Income
$18,850
No earlier filing loaded for comparison.
The promotion of social welfare and recreation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,007,251 | $4,902,383 | ▼ $104,868 |
| Investments Other Securities | $893,940 | $885,171 | ▼ $8,769 |
| Savings and Temporary Cash Investments | $385,079 | $322,964 | ▼ $62,115 |
| Cash and Non-Interest-Bearing Accounts | - | $76,337 | - |
| Prepaid Expenses and Deferred Charges | $7,983 | $9,920 | ▲ $1,937 |
| Total Assets | $6,356,423 | $6,267,327 | ▼ $89,096 |
| Other Assets Total | $62,170 | $70,552 | ▲ $8,382 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,436,106 | $1,353,814 | ▼ $82,292 |
| Deferred Revenue | $565,308 | $561,791 | ▼ $3,517 |
| Other Liabilities | $30,806 | $25,236 | ▼ $5,570 |
| Accounts Payable and Accrued Expenses | $21,954 | $5,387 | ▼ $16,567 |
| Total Liabilities | $2,054,174 | $1,946,228 | ▼ $107,946 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,003,018 | $4,004,077 | ▲ $1,059 |
| Temporarily Rstr Net Assets | $299,231 | $317,022 | ▲ $17,791 |
| Total Net Assets Fund Balance | $4,302,249 | $4,321,099 | ▲ $18,850 |
| Total Liabilities and Net Assets / Fund Balance | $6,356,423 | $6,267,327 | ▼ $89,096 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,687,261 | - | $3,687,261 |
| Land | $2,396,902 | - | $2,396,902 |
| Leasehold Improvements | $618,219 | - | $618,219 |
| Equipment | $421,808 | - | $421,808 |
| Other Land Buildings | $-2,221,807 | $2,221,807 | - |
| Other Securities | $-8,769 | - | - |
| Name | Title |
|---|---|
| Michael Buckley | President |
| Carolyn Smith | Director |
| Jay Welter | Director |
| John Bissell | Director |
| Glen Roberts | Secretary |
| John Stellman | Treasurer |
| Richard Gardner | Vice Pres |
| Line Item | Amount |
|---|---|
| Other Expenses | $628,727 |
| Salaries, Compensation, and Employee Benefits | $300,160 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $248,507 | - | - | $248,507 |
| Depreciation Depletion | $139,589 | - | - | $139,589 |
| Occupancy | $110,947 | - | - | $110,947 |
| Interest | $92,459 | - | - | $92,459 |
| Office Expenses | $55,007 | - | - | $55,007 |
| Insurance | $34,895 | - | - | $34,895 |
| Payroll Taxes | $31,563 | - | - | $31,563 |
| Fees for Services Legal | $27,818 | - | - | $27,818 |
| Other Employee Benefits | $20,090 | - | - | $20,090 |
| Fees for Services Accounting | $19,600 | - | - | $19,600 |
| Advertising | $14,072 | - | - | $14,072 |
| All Other Expenses | $5,128 | - | - | $5,128 |
| Other Expenses | $4,000 | - | - | $4,000 |
| Total Functional Expenses | $928,887 | $0 | $0 | $928,887 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $928,887 |
| Total Expenses per Audited Statements | $928,887 |
| Total Expenses per Form 990 | $928,887 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Property Tax | $19,295 |
| Michaywe Forward | $5,941 |
| Interest Payable | - |
“Increase in yearly dues assessment requires a two-thirds approval from the general membership.”
“No review was or will be conducted.”
“All salaries are reviewed by the board of directors.”
“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.”
“Governing documents are available upon request.”
“Voluteers include board of directors and other committee members”
“Unrelated business income & related expenses/see form 990t”
“Wages and payroll taxes are paid out of pines club corporation a related entity. There were 73 w-2's for 2013. Michawye reimburses them for their portion.”
“Board of directors sit with the executive director and accounting personnel to discuss the audited financial statements. Any additional questions are asked of the auditor. Final reports are not provided until all parties are satisfied.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21954 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5387 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PROMOTION OF SOCIAL WELFARE AND RECREATION. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 14072 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 14072 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5128 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5128 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | MARY WOODHOUSE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9899398918 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1535 OPAL LAKE RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | GAYLORD |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 49734 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 76337 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15307 |
| IRS990/CYOtherExpensesAmt | 0 | 628727 |
| IRS990/CYOtherRevenueAmt | 0 | 22924 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 909506 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 18850 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 300160 |
| IRS990/CYTotalExpensesAmt | 0 | 928887 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 947737 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 565308 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 561791 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 139589 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 139589 |
| IRS990/Desc | 0 | THE PROMOTION OF SOCIAL WELFARE AND RECREATION FOR OVER 1,700 MEMBERS OF THE HOMEOWNER'S ASSOCIATION AND THE GENERAL PUBLIC. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 928887 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 19600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19600 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 27818 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 27818 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CAROLYN SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAY WELTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN BISSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL BUCKLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN STELLMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GLEN ROBERTS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 953777 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 6001 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 34895 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 34895 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 92459 |
| IRS990/InterestGrp/TotalAmt | 0 | 92459 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 15307 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15307 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 893940 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 885171 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2221807 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5007251 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4902383 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7124190 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 6040 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 660 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 1390 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 730 |
| IRS990/MissionDesc | 0 | THE PROMOTION OF SOCIAL WELFARE AND RECREATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1436106 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1353814 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4302249 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4321099 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -39 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -39 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -2036 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 110947 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 110947 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 55007 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 55007 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 62170 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 70552 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 20090 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 20090 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | LICENSES AND PERMITS |
| IRS990/OtherExpensesGrp/Desc | 3 | EMPLOYEE BENEFITS:WORK CO |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 105231 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15426 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4555 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 105231 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15426 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4555 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 30806 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 25236 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | FORWARD PROGRAM |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | LOT CONSOLIDATIONS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16507 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3166 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1900 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16507 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 3166 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 1900 |
| IRS990/OtherRevenueTotalAmt | 0 | 22963 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 248507 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 248507 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 31563 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31563 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7983 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9920 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PREVIOUSLY W/O DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LATE FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 847036 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 53399 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 9071 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 847036 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 53399 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 9071 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 28014 |
| IRS990/PYOtherExpensesAmt | 0 | 664198 |
| IRS990/PYOtherRevenueAmt | 0 | 36637 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 907110 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 37581 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 269982 |
| IRS990/PYTotalExpensesAmt | 0 | 934180 |
| IRS990/PYTotalRevenueAmt | 0 | 971761 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18850 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -39 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 385079 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 322964 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3687261 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3687261 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 421808 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 421808 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 928887 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 2396902 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 2396902 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 618219 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 618219 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -2221807 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2221807 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 19295 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 5941 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PROPERTY TAX |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | MICHAYWE FORWARD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INTEREST PAYABLE |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 808750 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 85190 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | -8769 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | PINES CLUB CORPORATION |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | CURRENT YEAR- 2012 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | CURRENT YEAR - 2013 |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 947737 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4902383 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 885171 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 928887 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 25236 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 947737 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 947737 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 928887 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUTEERS INCLUDE BOARD OF DIRECTORS AND OTHER COMMITTEE MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | WAGES AND PAYROLL TAXES ARE PAID OUT OF PINES CLUB CORPORATION A RELATED ENTITY. THERE WERE 73 W-2'S FOR 2013. MICHAWYE REIMBURSES THEM FOR THEIR PORTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INCREASE IN YEARLY DUES ASSESSMENT REQUIRES A TWO-THIRDS APPROVAL FROM THE GENERAL MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL SALARIES ARE REVIEWED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOARD OF DIRECTORS SIT WITH THE EXECUTIVE DIRECTOR AND ACCOUNTING PERSONNEL TO DISCUSS THE AUDITED FINANCIAL STATEMENTS. ANY ADDITIONAL QUESTIONS ARE ASKED OF THE AUDITOR. FINAL REPORTS ARE NOT PROVIDED UNTIL ALL PARTIES ARE SATISFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART V |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 12, PART XII, LINE 2C |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 383531984 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MI |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | GOLF |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | PINES CLUB CORPORATION |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 638661 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | -52954 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | 1535 OPAL LAKE ROAD |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | GAYLORD |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | MI |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 49735 |
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| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 317022 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 6356423 |
| IRS990/TotalAssetsEOYAmt | 0 | 6267327 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6356423 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6267327 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 928887 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 928887 |
| IRS990/TotalGrossUBIAmt | 0 | 691 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2054174 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1946228 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2054174 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1946228 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4302249 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4321099 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 928887 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 909506 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 924813 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22233 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 947737 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 691 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6356423 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6267327 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4003018 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 4004077 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MICHAYWE.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD GARDNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9899398919 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | MICHAYWE OWNERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 237154156 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.