Civic Intelligence

Michaywe Owners Association

990 • Fiscal year 2014 • EIN 23-7154156

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 08, 2015

Organization ProfileWWW.MICHAYWE.COM
1535 Opal Lake RoadGaylord, MI 49735

(989) 939-8919

Siviq Scores

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

Liabilities / Assets

64th percentile

0.30x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

1.99x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Net Margin

20th percentile

-3.9%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Asset Growth

25th percentile

-1.7%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-0.4%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$6,161,412

Down $105,915 (-1.7%) from 2013

Net Assets

Down

$4,284,598

Down $36,501 (-0.8%) from 2013

Liabilities

Down

$1,876,814

Down $69,414 (-3.6%) from 2013

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin20th percentile

Revenue

Down

$943,937

Down $3,800 (-0.4%) from 2013

Expenses

Up

$980,438

Up $51,551 (+5.5%) from 2013

Net Income

Down

-$36,501

Down $55,351 (-294%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

2014

Assets$6,161,412
Liabilities$1,876,814
Net Assets$4,284,598
Open 2014 Filing

Operations Trend

Revenue Growth33rd percentile

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

2014

Revenue$943,937
Expenses$980,438
Net Income-$36,501
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 8, 2015
Return Version
2014v5.0
Gross Receipts
$948,183
Mission and Program Overview

Mission

The promotion of social welfare and recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,902,383$4,770,786▼ $131,597
Investments Other Securities$885,171$883,722▼ $1,449
Savings and Temporary Cash Investments$322,964$364,908▲ $41,944
Cash and Non-Interest-Bearing Accounts$76,337$57,412▼ $18,925
Prepaid Expenses and Deferred Charges$9,920$6,187▼ $3,733
Total Assets$6,267,327$6,161,412▼ $105,915
Other Assets Total$70,552$78,397▲ $7,845
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,353,814$1,266,296▼ $87,518
Deferred Revenue$561,791$571,138▲ $9,347
Other Liabilities$25,236$22,517▼ $2,719
Accounts Payable and Accrued Expenses$5,387$16,863▲ $11,476
Total Liabilities$1,946,228$1,876,814▼ $69,414
Net Assets / Fund Balance
Unrestricted Net Assets$4,004,077$3,919,690▼ $84,387
Temporarily Rstr Net Assets$317,022$364,908▲ $47,886
Total Net Assets Fund Balance$4,321,099$4,284,598▼ $36,501
Total Liabilities and Net Assets / Fund Balance$6,267,327$6,161,412▼ $105,915

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,661,728-$3,661,728
Land$2,453,351-$2,453,351
Leasehold Improvements$633,652-$633,652
Equipment$383,775-$383,775
Other Land Buildings$-2,361,720$2,361,720-
Other Securities$-8,769--
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Richard GardnerPresident
Fred LaymanDirector
John BissellDirector
Richard FittonDirector
Glen RobertsSecretary
John StellmanTreasurer
Dale JurcisinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$887,836
Investment Income
$17,542
Other Revenue
$38,559
Change in Net Assets
$-36,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$943,937
Total Revenue per Audited Statements
$943,937
Total Revenue per Form 990
$943,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$669,683
Salaries, Compensation, and Employee Benefits$310,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$255,084--$255,084
Depreciation Depletion$139,918--$139,918
Occupancy$117,836--$117,836
Interest$95,887--$95,887
Office Expenses$59,473--$59,473
Insurance$47,384--$47,384
Payroll Taxes$28,991--$28,991
Other Employee Benefits$26,680--$26,680
Fees for Services Legal$24,771--$24,771
Fees for Services Accounting$20,427--$20,427
Advertising$15,424--$15,424
Other Expenses$3,735--$3,735
All Other Expenses$3,216--$3,216
Total Functional Expenses$980,438$0$0$980,438

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$980,438
Total Expenses per Audited Statements$980,438
Total Expenses per Form 990$980,438
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$22,517
Michaywe Forward-
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. There was an approval in 2015 to increase dues retroactively to january 2015.”

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 ROAD, GAYLORD, MI 49735

Signing Officer

Name
John Stellman
Title
Treasurer
Phone
9899398919
Signed
2015-10-08
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

Firm
Myler & Szczypka Pc
Address
PO BOX 435, ANN ARBOR, MI 48106-0435
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.”

Raw XML AppendixShowing 400 of 417 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/BOYAmt05387
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt016863
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PROMOTION OF SOCIAL WELFARE AND RECREATION.
IRS990/AdvertisingGrp/ProgramServicesAmt015424
IRS990/AdvertisingGrp/TotalAmt015424
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03216
IRS990/AllOtherExpensesGrp/TotalAmt03216
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARY WOODHOUSE
IRS990/BooksInCareOfDetail/PhoneNum09899398918
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01535 OPAL LAKE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GAYLORD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049734
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt076337
IRS990/CashNonInterestBearingGrp/EOYAmt057412
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/CYInvestmentIncomeAmt017542
IRS990/CYOtherExpensesAmt0669683
IRS990/CYOtherRevenueAmt038559
IRS990/CYProgramServiceRevenueAmt0887836
IRS990/CYRevenuesLessExpensesAmt0-36501
IRS990/CYSalariesCompEmpBnftPaidAmt0310755
IRS990/CYTotalExpensesAmt0980438
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0943937
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0561791
IRS990/DeferredRevenueGrp/EOYAmt0571138
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0139918
IRS990/DepreciationDepletionGrp/TotalAmt0139918
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/ExpenseAmt0980438
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt020427
IRS990/FeesForServicesAccountingGrp/TotalAmt020427
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt024771
IRS990/FeesForServicesLegalGrp/TotalAmt024771
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt17.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN BISSELL
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN STELLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3GLEN ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm4DALE JURCISIN
IRS990/Form990PartVIISectionAGrp/PersonNm5RICHARD FITTON
IRS990/Form990PartVIISectionAGrp/PersonNm6FRED LAYMAN
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/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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/GrossReceiptsAmt0948183
IRS990/GrossRentsGrp/RealAmt06001
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InsuranceGrp/ProgramServicesAmt047384
IRS990/InsuranceGrp/TotalAmt047384
IRS990/InterestGrp/ProgramServicesAmt095887
IRS990/InterestGrp/TotalAmt095887
IRS990/InvestmentIncomeGrp/ExclusionAmt017542
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017542
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0885171
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0883722
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02361720
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04902383
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04770786
IRS990/LandBldgEquipCostOrOtherBssAmt07132506
IRS990/LegalDomicileStateCd0MI
IRS990/LessRentalExpensesGrp/RealAmt04246
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01605
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01605
IRS990/MissionDesc0THE PROMOTION OF SOCIAL WELFARE AND RECREATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01353814
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01266296
IRS990/NetAssetsOrFundBalancesBOYAmt04321099
IRS990/NetAssetsOrFundBalancesEOYAmt04284598
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01755
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt01755
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0117836
IRS990/OccupancyGrp/TotalAmt0117836
IRS990/OfficeExpensesGrp/ProgramServicesAmt059473
IRS990/OfficeExpensesGrp/TotalAmt059473
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt070552
IRS990/OtherAssetsTotalGrp/EOYAmt078397
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt026680
IRS990/OtherEmployeeBenefitsGrp/TotalAmt026680
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc2EMPLOYEE BENEFITS:WORK CO
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0120379
IRS990/OtherExpensesGrp/ProgramServicesAmt117033
IRS990/OtherExpensesGrp/ProgramServicesAmt24200
IRS990/OtherExpensesGrp/ProgramServicesAmt33735
IRS990/OtherExpensesGrp/TotalAmt0120379
IRS990/OtherExpensesGrp/TotalAmt117033
IRS990/OtherExpensesGrp/TotalAmt24200
IRS990/OtherExpensesGrp/TotalAmt33735
IRS990/OtherLiabilitiesGrp/BOYAmt025236
IRS990/OtherLiabilitiesGrp/EOYAmt022517
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1SUPPLEMENT
IRS990/OtherRevenueMiscGrp/Desc2WHISPERING PINES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023893
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023893
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21506
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt01506
IRS990/OtherRevenueTotalAmt036804
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0255084
IRS990/OtherSalariesAndWagesGrp/TotalAmt0255084
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt028991
IRS990/PayrollTaxesGrp/TotalAmt028991
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09920
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06187
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1LATE FEES
IRS990/ProgramServiceRevenueGrp/Desc2PREVIOUSLY W/O DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0840417
IRS990/ProgramServiceRevenueGrp/ExclusionAmt137148
IRS990/ProgramServiceRevenueGrp/ExclusionAmt210271
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0840417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt137148
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210271
IRS990/ProgSrvcAccomActyOtherGrp/Desc0UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015307
IRS990/PYOtherExpensesAmt0628727
IRS990/PYOtherRevenueAmt022924
IRS990/PYProgramServiceRevenueAmt0909506
IRS990/PYRevenuesLessExpensesAmt018850
IRS990/PYSalariesCompEmpBnftPaidAmt0300160
IRS990/PYTotalExpensesAmt0928887
IRS990/PYTotalRevenueAmt0947737
IRS990/ReconcilationRevenueExpnssAmt0-36501
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01755
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0322964
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0364908
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt03661728
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03661728
IRS990ScheduleD/EquipmentGrp/BookValueAmt0383775
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0383775
IRS990ScheduleD/ExpensesSubtotalAmt0980438
IRS990ScheduleD/LandGrp/BookValueAmt02453351
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02453351
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0633652
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0633652
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2361720
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02361720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROPERTY TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MICHAYWE FORWARD
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0808750
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt185190
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2-1449
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3-8769
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PINES CLUB CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CURRENT YEAR - 2012
IRS990ScheduleD/OtherSecuritiesGrp/Desc2CURRENT YEAR - 2014
IRS990ScheduleD/OtherSecuritiesGrp/Desc3CURRENT YEAR - 2013
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3C
IRS990ScheduleD/RevenueSubtotalAmt0943937
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04770786
IRS990ScheduleD/TotalBookValueSecuritiesAmt0883722
IRS990ScheduleD/TotalExpensesPerForm990Amt0980438
IRS990ScheduleD/TotalLiabilityAmt022517
IRS990ScheduleD/TotalRevenuePerForm990Amt0943937
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0943937
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0980438
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. THERE WAS AN APPROVAL IN 2015 TO INCREASE DUES RETROACTIVELY TO JANUARY 2015.
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/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
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/ShareOfEOYAssetsAmt0607307
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-50874
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/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0317022
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0364908
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06267327
IRS990/TotalAssetsEOYAmt06161412
IRS990/TotalAssetsGrp/BOYAmt06267327
IRS990/TotalAssetsGrp/EOYAmt06161412
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0980438
IRS990/TotalFunctionalExpensesGrp/TotalAmt0980438
IRS990/TotalGrossUBIAmt03261
IRS990/TotalLiabilitiesBOYAmt01946228
IRS990/TotalLiabilitiesEOYAmt01876814
IRS990/TotalLiabilitiesGrp/BOYAmt01946228
IRS990/TotalLiabilitiesGrp/EOYAmt01876814
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04321099
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04284598
IRS990/TotalProgramServiceExpensesAmt0980438
IRS990/TotalProgramServiceRevenueAmt0887836
IRS990/TotalRevenueGrp/ExclusionAmt0905378
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035298
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0943937
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03261
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06267327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06161412
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04004077
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03919690
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MICHAYWE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN STELLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09899398919
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHAYWE OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0237154156
ReturnHeader/Filer/PhoneNum09899398919
ReturnHeader/Filer/USAddress/AddressLine1Txt01535 OPAL LAKE ROAD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,161,412
Liabilities
$1,876,814
Net assets
$4,284,598
Revenue
$943,937
Expenses
$980,438
Net income
-$36,501
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