Civic Intelligence

Michaywe Owners Association

990 • Fiscal year 2013 • EIN 23-7154156

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 15, 2014

1535 Opal Lake Road49735

(989) 939-8919

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.31x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

79th percentile

2.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

2013 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2013

Net Margin

38th percentile

2.0%

Higher net margin than 38% of similar nonprofits.

2013 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$6,267,327
Liabilities$1,946,228
Net Assets$4,321,099

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$947,737
Expenses$928,887
Net Income$18,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 15, 2014
Return Version
2013v3.1
Gross Receipts
$953,777
Mission and Program Overview

Mission

The promotion of social welfare and recreation.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael BuckleyPresident
Carolyn SmithDirector
Jay WelterDirector
John BissellDirector
Glen RobertsSecretary
John StellmanTreasurer
Richard GardnerVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$909,506
Investment Income
$15,307
Other Revenue
$22,924
Change in Net Assets
$18,850

Audited Revenue Reconciliation

Revenue per Audited Statements
$947,737
Total Revenue per Audited Statements
$947,737
Total Revenue per Form 990
$947,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$928,887
Total Expenses per Audited Statements$928,887
Total Expenses per Form 990$928,887
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Property Tax$19,295
Michaywe Forward$5,941
Interest Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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

EIN
23-7154156
Phone
9899398919

Signing Officer

Name
Richard Gardner
Title
Vice President
Phone
9899398919
Signed
2014-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

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 a related entity. There were 73 w-2's for 2013. Michawye reimburses them for their portion.

Form 990, Page 12, Part XII, Line 2C

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.

Raw XML AppendixShowing 400 of 419 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021954
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05387
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PROMOTION OF SOCIAL WELFARE AND RECREATION.
IRS990/AdvertisingGrp/ProgramServicesAmt014072
IRS990/AdvertisingGrp/TotalAmt014072
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05128
IRS990/AllOtherExpensesGrp/TotalAmt05128
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10MARY WOODHOUSE
IRS990/BooksInCareOfDetail/PhoneNum09899398918
IRS990/BooksInCareOfDetail/USAddress/AddressLine101535 OPAL LAKE RD
IRS990/BooksInCareOfDetail/USAddress/City0GAYLORD
IRS990/BooksInCareOfDetail/USAddress/State0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCode049734
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt076337
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015307
IRS990/CYOtherExpensesAmt0628727
IRS990/CYOtherRevenueAmt022924
IRS990/CYProgramServiceRevenueAmt0909506
IRS990/CYRevenuesLessExpensesAmt018850
IRS990/CYSalariesCompEmpBnftPaidAmt0300160
IRS990/CYTotalExpensesAmt0928887
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0947737
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0565308
IRS990/DeferredRevenueGrp/EOYAmt0561791
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0139589
IRS990/DepreciationDepletionGrp/TotalAmt0139589
IRS990/Desc0THE PROMOTION OF SOCIAL WELFARE AND RECREATION FOR OVER 1,700 MEMBERS OF THE HOMEOWNER'S ASSOCIATION AND THE GENERAL PUBLIC.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0928887
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt019600
IRS990/FeesForServicesAccountingGrp/TotalAmt019600
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt027818
IRS990/FeesForServicesLegalGrp/TotalAmt027818
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0CAROLYN SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm1JAY WELTER
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN BISSELL
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN STELLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6GLEN ROBERTS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0953777
IRS990/GrossRentsGrp/RealAmt06001
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt034895
IRS990/InsuranceGrp/TotalAmt034895
IRS990/InterestGrp/ProgramServicesAmt092459
IRS990/InterestGrp/TotalAmt092459
IRS990/InvestmentIncomeGrp/ExclusionAmt015307
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015307
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0893940
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0885171
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02221807
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05007251
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04902383
IRS990/LandBldgEquipCostOrOtherBssAmt07124190
IRS990/LegalDomicileStateCd0MI
IRS990/LessRentalExpensesGrp/RealAmt06040
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0660
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01390
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt0730
IRS990/MissionDesc0THE PROMOTION OF SOCIAL WELFARE AND RECREATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01436106
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01353814
IRS990/NetAssetsOrFundBalancesBOYAmt04302249
IRS990/NetAssetsOrFundBalancesEOYAmt04321099
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-39
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-39
IRS990/NetUnrelatedBusTxblIncmAmt0-2036
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0110947
IRS990/OccupancyGrp/TotalAmt0110947
IRS990/OfficeExpensesGrp/ProgramServicesAmt055007
IRS990/OfficeExpensesGrp/TotalAmt055007
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt062170
IRS990/OtherAssetsTotalGrp/EOYAmt070552
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020090
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020090
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc2LICENSES AND PERMITS
IRS990/OtherExpensesGrp/Desc3EMPLOYEE BENEFITS:WORK CO
IRS990/OtherExpensesGrp/ProgramServicesAmt0105231
IRS990/OtherExpensesGrp/ProgramServicesAmt115426
IRS990/OtherExpensesGrp/ProgramServicesAmt24555
IRS990/OtherExpensesGrp/ProgramServicesAmt34000
IRS990/OtherExpensesGrp/TotalAmt0105231
IRS990/OtherExpensesGrp/TotalAmt115426
IRS990/OtherExpensesGrp/TotalAmt24555
IRS990/OtherExpensesGrp/TotalAmt34000
IRS990/OtherLiabilitiesGrp/BOYAmt030806
IRS990/OtherLiabilitiesGrp/EOYAmt025236
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1FORWARD PROGRAM
IRS990/OtherRevenueMiscGrp/Desc2LOT CONSOLIDATIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016507
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13166
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21900
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016507
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13166
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21900
IRS990/OtherRevenueTotalAmt022963
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0248507
IRS990/OtherSalariesAndWagesGrp/TotalAmt0248507
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt031563
IRS990/PayrollTaxesGrp/TotalAmt031563
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07983
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09920
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1PREVIOUSLY W/O DUES
IRS990/ProgramServiceRevenueGrp/Desc2LATE FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0847036
IRS990/ProgramServiceRevenueGrp/ExclusionAmt153399
IRS990/ProgramServiceRevenueGrp/ExclusionAmt29071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0847036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29071
IRS990/ProgSrvcAccomActyOtherGrp/Desc0UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt028014
IRS990/PYOtherExpensesAmt0664198
IRS990/PYOtherRevenueAmt036637
IRS990/PYProgramServiceRevenueAmt0907110
IRS990/PYRevenuesLessExpensesAmt037581
IRS990/PYSalariesCompEmpBnftPaidAmt0269982
IRS990/PYTotalExpensesAmt0934180
IRS990/PYTotalRevenueAmt0971761
IRS990/ReconcilationRevenueExpnssAmt018850
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-39
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0385079
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0322964
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt03687261
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03687261
IRS990ScheduleD/EquipmentGrp/BookValueAmt0421808
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0421808
IRS990ScheduleD/ExpensesSubtotalAmt0928887
IRS990ScheduleD/LandGrp/BookValueAmt02396902
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02396902
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0618219
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0618219
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2221807
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02221807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15941
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROPERTY TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MICHAYWE FORWARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2INTEREST PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0808750
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt185190
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2-8769
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PINES CLUB CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CURRENT YEAR- 2012
IRS990ScheduleD/OtherSecuritiesGrp/Desc2CURRENT YEAR - 2013
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/RevenueSubtotalAmt0947737
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04902383
IRS990ScheduleD/TotalBookValueSecuritiesAmt0885171
IRS990ScheduleD/TotalExpensesPerForm990Amt0928887
IRS990ScheduleD/TotalLiabilityAmt025236
IRS990ScheduleD/TotalRevenuePerForm990Amt0947737
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0947737
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0928887
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 A RELATED ENTITY. THERE WERE 73 W-2'S FOR 2013. MICHAWYE REIMBURSES THEM FOR THEIR PORTION.
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/ExplanationTxt8BOARD 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/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, PAGE 12, PART XII, LINE 2C
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/BusinessNameLine10PINES CLUB CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0638661
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-52954
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine101535 OPAL LAKE ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City0GAYLORD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode049735
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/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0299231
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0317022
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06356423
IRS990/TotalAssetsEOYAmt06267327
IRS990/TotalAssetsGrp/BOYAmt06356423
IRS990/TotalAssetsGrp/EOYAmt06267327
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0928887
IRS990/TotalFunctionalExpensesGrp/TotalAmt0928887
IRS990/TotalGrossUBIAmt0691
IRS990/TotalLiabilitiesBOYAmt02054174
IRS990/TotalLiabilitiesEOYAmt01946228
IRS990/TotalLiabilitiesGrp/BOYAmt02054174
IRS990/TotalLiabilitiesGrp/EOYAmt01946228
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04302249
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04321099
IRS990/TotalProgramServiceExpensesAmt0928887
IRS990/TotalProgramServiceRevenueAmt0909506
IRS990/TotalRevenueGrp/ExclusionAmt0924813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022233
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0947737
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0691
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06356423
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06267327
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04003018
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04004077
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MICHAYWE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD GARDNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09899398919
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10MICHAYWE OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0237154156

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings