Civic Intelligence

Friends of Camp Batawagama

EIN 34-1832902 • 501(c)3 • Iron River, MI

Profile

Financial support of iron county michigan youth camp

PO Box 482Iron River, MI 49935

www.friendsofcampbatawagama.com

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.31x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

94th percentile

69%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

59th percentile

7.2%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$518,065

Up $34,688 (+7.2%) from 2023

Liabilities

Up

$10,790

Up $10,790 from 2023

Net Assets

Up

$507,275

Up $23,898 (+4.9%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin94th percentile

Revenue

Down

$34,432

Down $272 (-0.8%) from 2023

Expenses

Down

$10,534

Down $25,085 (-70%) from 2023

Net Income

Up

$23,898

Up $24,813 (+2712%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$600K$400K$200K$0Assets 2011: $402,338Liabilities 2011: $0Net Assets 2011: $402,3382011Assets 2012: $412,967Liabilities 2012: $0Net Assets 2012: $412,9672012Assets 2013: $481,046Net Assets 2013: $481,0462013Assets 2014: $528,789Liabilities 2014: $0Net Assets 2014: $528,7892014Assets 2015: $549,385Liabilities 2015: $0Net Assets 2015: $549,3852015Assets 2016: $500,798Liabilities 2016: $0Net Assets 2016: $500,7982016Assets 2017: $469,699Net Assets 2017: $469,6992017Assets 2018: $496,095Liabilities 2018: $40,000Net Assets 2018: $456,0952018Assets 2022: $495,468Liabilities 2022: $0Net Assets 2022: $495,4682022Assets 2023: $483,377Liabilities 2023: $0Net Assets 2023: $483,3772023Assets 2024: $518,065Liabilities 2024: $10,790Net Assets 2024: $507,2752024

Highlighted filing

2024

Assets$518,065
Liabilities$10,790
Net Assets$507,275
Open 2024 Filing

Operations Trend

Revenue Growth37th percentile

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

$150K$100K$50K$0-$50KExpenses 2011: $20,8772011Expenses 2012: $35,6532012Revenue 2013: $83,950Expenses 2013: $15,871Net Income 2013: $68,0792013Revenue 2014: $71,591Expenses 2014: $23,848Net Income 2014: $47,7432014Revenue 2015: $56,327Expenses 2015: $35,731Net Income 2015: $20,5962015Revenue 2016: $76,201Expenses 2016: $124,788Net Income 2016: -$48,5872016Revenue 2017: $101,957Expenses 2017: $133,056Net Income 2017: -$31,0992017Revenue 2018: $44,140Expenses 2018: $57,744Net Income 2018: -$13,6042018Revenue 2022: $51,838Expenses 2022: $69,616Net Income 2022: -$17,7782022Revenue 2023: $34,704Expenses 2023: $35,619Net Income 2023: -$9152023Revenue 2024: $34,432Expenses 2024: $10,534Net Income 2024: $23,8982024

Highlighted filing

2024

Revenue$34,432
Expenses$10,534
Net Income$23,898
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$518,065
Liabilities
$10,790
Net assets
$507,275
Revenue
$34,432
Expenses
$10,534
Net income
$23,898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.11$5.07$0.34$0.11$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.83$0.00$4.83$0.35$0.36$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$0.52$0.70$0.18
2018Detailed filing. Detailed filing data is available for this year.$4.96$0.40$4.56$0.44$0.58$0.14
2017Detailed filing. Detailed filing data is available for this year.$4.70$4.70$1.02$1.33$0.31
2016Detailed filing. Detailed filing data is available for this year.$5.01$0.00$5.01$0.76$1.25$0.49
2015Detailed filing. Detailed filing data is available for this year.$5.49$0.00$5.49$0.56$0.36$0.21
2014Detailed filing. Detailed filing data is available for this year.$5.29$0.00$5.29$0.72$0.24$0.48
2013Detailed filing. Detailed filing data is available for this year.$4.81$4.81$0.84$0.16$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.00$4.13$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$0.00$4.02$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$41,927
Mission and Program Overview

Mission

Provide support to the iron county youth camp

Financial support of iron county michigan youth camp

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$357,035$357,035→ $0
Investments in Publicly Traded Securities$115,572$147,832▲ $32,260
Cash and Non-Interest-Bearing Accounts$10,770$11,392▲ $622
Inventories for Sale or Use-$1,806-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$483,377$518,065▲ $34,688
Other Assets Total-$0-
Liabilities
Other Liabilities-$10,790-
Total Liabilities$0$10,790▲ $10,790
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$483,377$507,275▲ $23,898
Total Net Assets Fund Balance$483,377$507,275▲ $23,898
Total Liabilities and Net Assets / Fund Balance$483,377$518,065▲ $34,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$357,035-$357,035
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Mary MccrearyPresident
Brian SchultzDirector
Jim BrennanDirector
Margee BrennanDirector
Amy C JohnsonSecretary
Louisa KniivilaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,018
Program Service Revenue
$0
Investment Income
$11,403
Other Revenue
$13,011
All Other Contributions
$3,853
Change in Net Assets
$23,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$2,345--$2,345
All Other Expenses$278--$278
Fees for Services Accounting$250--$250
Other Expenses$168--$168
Total Functional Expenses$10,534$0$0$10,534
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,909
Fundraising Direct Expenses$275
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unrealized Security Gain$10,790
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Friends of Camp Batawagama
EIN
34-1832902
Phone
2487604230
Address
PO BOX 482, IRON RIVER, MI 49935

Signing Officer

Name
Louisa Kniivila
Title
Treasurer
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
120

Preparer

Firm
ITax Inc
Address
PO Box 272, Iron River, MI 49935
Preparer
Kevin Isaacson EA
Phone
9062653120
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/PublicSupportCY170Pct00.89680
IRS990ScheduleA/PublicSupportPY170Pct00.97080
IRS990ScheduleA/PublicSupportTotal170Amt0120419
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010018
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07580
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt046137
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt026792
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0120419
IRS990ScheduleA/TotalSupportAmt0134274
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0357035
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0357035
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNREALIZED SECURITY GAIN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0357035
IRS990ScheduleD/TotalLiabilityAmt010790
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0483377
IRS990/TotalAssetsEOYAmt0518065
IRS990/TotalAssetsGrp/BOYAmt0483377
IRS990/TotalAssetsGrp/EOYAmt0518065
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010018
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010534
IRS990/TotalFunctionalExpensesGrp/TotalAmt010534
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt010790
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt010790
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0483377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0507275
IRS990/TotalProgramServiceExpensesAmt010534
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034432
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0483377
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0518065
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 482
IRS990/USAddress/CityNm0IRON RIVER
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049935
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LOUISA KNIIVILA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF CAMP BATAWAGAMA
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0341832902
ReturnHeader/Filer/PhoneNum02487604230
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 482
ReturnHeader/Filer/USAddress/CityNm0IRON RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049935
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462994787
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ITax Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 272
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Iron River
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049935
ReturnHeader/PreparerPersonGrp/PhoneNum09062653120
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin Isaacson EA
ReturnHeader/ReturnTs02025-10-02T05:57:50-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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