Civic Intelligence

MID Forest Lodge Nestor Township Roscommon County

990 • Fiscal year 2017 • EIN 38-1234066

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 10, 2018

1mflPrudenville, MI 48651-9501

(989) 366-4140

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.02x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.04x

Higher debt load relative to revenue than 46% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Net Margin

22nd percentile

-4.1%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$7,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-7.3%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$859,285

Down $28,370 (-3.2%) from 2016

Net Assets

Down

$838,645

Down $20,070 (-2.3%) from 2016

Liabilities

Down

$20,640

Down $8,300 (-29%) from 2016

Revenue

Down

$492,274

Down $38,802 (-7.3%) from 2016

Expenses

Up

$512,344

Up $13,130 (+2.6%) from 2016

Net Income

Down

-$20,070

Down $51,932 (-163%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $355,408Liabilities 2010: $14,686Net Assets 2010: $340,7222010Assets 2011: $393,717Liabilities 2011: $6,421Net Assets 2011: $387,2962011Assets 2012: $488,767Liabilities 2012: $13,825Net Assets 2012: $474,9422012Assets 2013: $514,253Liabilities 2013: $5,124Net Assets 2013: $509,1292013Assets 2014: $563,954Liabilities 2014: $15,305Net Assets 2014: $548,6492014Assets 2015: $842,669Liabilities 2015: $15,816Net Assets 2015: $826,8532015Assets 2016: $887,655Liabilities 2016: $28,940Net Assets 2016: $858,7152016Assets 2017: $859,285Liabilities 2017: $20,640Net Assets 2017: $838,6452017Assets 2018: $868,892Liabilities 2018: $33,113Net Assets 2018: $835,7792018Assets 2019: $851,987Liabilities 2019: $25,173Net Assets 2019: $826,8142019Assets 2020: $875,299Liabilities 2020: $53,157Net Assets 2020: $822,1422020Assets 2021: $660,092Liabilities 2021: $56,502Net Assets 2021: $603,5902021Assets 2022: $610,066Liabilities 2022: $51,801Net Assets 2022: $558,2652022Assets 2023: $691,316Liabilities 2023: $64,434Net Assets 2023: $626,8822023Assets 2024: $739,658Liabilities 2024: $66,497Net Assets 2024: $673,1612024

Highlighted filing

2017

Assets$859,285
Liabilities$20,640
Net Assets$838,645

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $504,5482010Expenses 2011: $363,0192011Revenue 2012: $527,477Expenses 2012: $439,831Net Income 2012: $87,6462012Revenue 2013: $497,180Expenses 2013: $462,993Net Income 2013: $34,1872013Revenue 2014: $493,889Expenses 2014: $454,369Net Income 2014: $39,5202014Revenue 2015: $665,458Expenses 2015: $387,254Net Income 2015: $278,2042015Revenue 2016: $531,076Expenses 2016: $499,214Net Income 2016: $31,8622016Revenue 2017: $492,274Expenses 2017: $512,344Net Income 2017: -$20,0702017Revenue 2018: $566,175Expenses 2018: $563,041Net Income 2018: $3,1342018Revenue 2019: $578,944Expenses 2019: $575,581Net Income 2019: $3,3632019Revenue 2020: $666,994Expenses 2020: $671,666Net Income 2020: -$4,6722020Revenue 2021: $589,059Expenses 2021: $800,617Net Income 2021: -$211,5582021Revenue 2022: $552,376Expenses 2022: $605,324Net Income 2022: -$52,9482022Revenue 2023: $659,091Expenses 2023: $588,974Net Income 2023: $70,1172023Revenue 2024: $648,096Expenses 2024: $601,817Net Income 2024: $46,2792024

Highlighted filing

2017

Revenue$492,274
Expenses$512,344
Net Income-$20,070
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 10, 2018
Return Version
2017v2.3
Gross Receipts
$492,274
Mission and Program Overview

Mission

To provide recreation and forest and fish management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$858,715$838,645▼ $20,070
Savings and Temporary Cash Investments$752,769$547,947▼ $204,822
Land, Buildings, and Equipment, Net$118,277$187,159▲ $68,882
Cash and Non-Interest-Bearing Accounts$16,609$124,179▲ $107,570
Total Assets$887,655$859,285▼ $28,370
Liabilities
Other Liabilities$21,802$14,711▼ $7,091
Accounts Payable and Accrued Expenses$7,138$5,929▼ $1,209
Total Liabilities$28,940$20,640▼ $8,300
Net Assets / Fund Balance
Total Net Assets Fund Balance$858,715$838,645▼ $20,070
Total Liabilities and Net Assets / Fund Balance$887,655$859,285▼ $28,370

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,853--
Equipment$133,306$140,396-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deb HanczewskiSectretaryPT$7,000$7,000
Nora BraniffTreasurerPT$4,200$4,200

Board Members and Trustees

NameTitle
Roger AlmondPresident
Dan GoodnoeDirector
Jerry WestgateDirector
Jim StrayerDirector
Lawrence DanielsDirector
Mark LevasseurDirector
Richard ZookDirector
Ron SlaghtDirector
Sarah PajotDirector
Chuck CorwinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$289,422
Investment Income
$1,062
Other Revenue
$201,790
Change in Net Assets
$-20,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$357,666
Salaries, Compensation, and Employee Benefits$154,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$154,899
Other Salaries and Wages---$139,728
Depreciation Depletion---$34,597
Insurance---$21,094
All Other Expenses---$18,311
Payroll Taxes---$14,950
Other Expenses---$12,417
Fees for Services Accounting---$7,950
Office Expenses---$7,719
Fees for Services Other---$1,040
Total Functional Expenses$0$0$0$512,344
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Conrad Hanczewskideb HanczewskiHusband/wifeConrad Is an EmployeNo$6,770
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Timber Performance Deposit$10,000
Picnic Table Fund$3,090
Other Liabilities$1,621
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

A shareholder in the corporation may be the owner of one or more shares of stock. Each shareholder shall be entitled to a membership in mid forest lodge club, which entitles the member to certain rights and priviledges.

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

At each annual meeting of shareholders, four shareholders shall be elected as directors for a term of three years, or until their successors shall be elected or appointed. Directors shall also be elected at each annual meeting to fill any vacancies on the board for the unexpired term.

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

At every meeting of the shareholders, each shareholder of record in good standing on the record date shall be entitled to one vote, in person, regardless of the number of shares of capital stock the shareholder holds.

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

The 990 is received by the organization's treasurer who reviews the return for accuracy. Upon the treasurer's approval, the 990 is made available to the board of directors in electronic format. After any concerns presented by the board are addressed, the treasurer signs and files the return.

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

The board of directors meets to review and determine the compensation of the treasurer and corporate secretary. A record of the meeting and decision by the board of directors is retained by the organization.

Form 990, Page 6, Part VI, Line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
Mid-forest Lodge
EIN
38-1234066
Phone
9893664140
Address
1MFL, PRUDENVILLE, MI 48651-9501

Signing Officer

Name
Nora Braniff
Title
Treasurer
Phone
9893664140
Signed
2018-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nora Braniff
Formed
1937
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
11
Employees
7
Volunteers
70

Preparer

Firm
Straley Lamp & Kraenzlein Pc
Address
PO BOX 738, ALPENA, MI 49707-0738
Preparer
Philip T Straley Cpapfs
Phone
9893564531
Supplemental Narrative

Additional Explanations

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

To provide recreation and forest and fish management.

Form 990, Page 12, Part XII, Line 1

Mid forest lodge uses the modified cash basis of accounting method.

Raw XML Appendix367 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TIMBER PERFORMANCE DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PICNIC TABLE FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0187159
IRS990ScheduleD/TotalLiabilityAmt014711
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CONRAD HANCZEWSKIDEB HANCZEWSKI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HUSBAND/WIFE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06770
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONRAD IS AN EMPLOYE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: CONRAD HANCZEWSKI/DEB HANCZEWSKI (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: CONRAD IS THE HUSBAND OF DEB, WHO IS A DIRECTOR OF THE ORGANIZATION. (D) DESCRIPTION OF TRANSACTION: CONRAD WAS ISSUED A FORM W-2 FOR WORK PERFORMED AT THE ORGANIZATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE RECREATION AND FOREST AND FISH MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A SHAREHOLDER IN THE CORPORATION MAY BE THE OWNER OF ONE OR MORE SHARES OF STOCK. EACH SHAREHOLDER SHALL BE ENTITLED TO A MEMBERSHIP IN MID FOREST LODGE CLUB, WHICH ENTITLES THE MEMBER TO CERTAIN RIGHTS AND PRIVILEDGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT EACH ANNUAL MEETING OF SHAREHOLDERS, FOUR SHAREHOLDERS SHALL BE ELECTED AS DIRECTORS FOR A TERM OF THREE YEARS, OR UNTIL THEIR SUCCESSORS SHALL BE ELECTED OR APPOINTED. DIRECTORS SHALL ALSO BE ELECTED AT EACH ANNUAL MEETING TO FILL ANY VACANCIES ON THE BOARD FOR THE UNEXPIRED TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT EVERY MEETING OF THE SHAREHOLDERS, EACH SHAREHOLDER OF RECORD IN GOOD STANDING ON THE RECORD DATE SHALL BE ENTITLED TO ONE VOTE, IN PERSON, REGARDLESS OF THE NUMBER OF SHARES OF CAPITAL STOCK THE SHAREHOLDER HOLDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS RECEIVED BY THE ORGANIZATION'S TREASURER WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE TREASURER'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE TREASURER SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS MEETS TO REVIEW AND DETERMINE THE COMPENSATION OF THE TREASURER AND CORPORATE SECRETARY. A RECORD OF THE MEETING AND DECISION BY THE BOARD OF DIRECTORS IS RETAINED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MID FOREST LODGE USES THE MODIFIED CASH BASIS OF ACCOUNTING METHOD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0887655
IRS990/TotalAssetsEOYAmt0859285
IRS990/TotalAssetsGrp/BOYAmt0887655
IRS990/TotalAssetsGrp/EOYAmt0859285
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512344
IRS990/TotalGrossUBIAmt0202852
IRS990/TotalLiabilitiesBOYAmt028940
IRS990/TotalLiabilitiesEOYAmt020640
IRS990/TotalLiabilitiesGrp/BOYAmt028940
IRS990/TotalLiabilitiesGrp/EOYAmt020640
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0858715
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0838645
IRS990/TotalProgramServiceRevenueAmt0289422
IRS990/TotalReportableCompFromOrgAmt011200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0289422
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0492274
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0202852
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0887655
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0859285
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 MFL
IRS990/USAddress/CityNm0PRUDENVILLE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0486519501
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.MIDFORESTLODGE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NORA BRANIFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09893664140
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MID-FOREST LODGE
ReturnHeader/Filer/BusinessNameControlTxt0MID-
ReturnHeader/Filer/EIN0381234066
ReturnHeader/Filer/PhoneNum09893664140
ReturnHeader/Filer/USAddress/AddressLine1Txt01MFL
ReturnHeader/Filer/USAddress/CityNm0PRUDENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0486519501
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08DAD769E51AEA757855F2DCBB4AD55E4276AF6A9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02424F82473B4B195B7CDAAC54FA567BEF771E1BF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.247.26.78
ReturnHeader/FilingSecurityInformation/IPDt02018-10-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:30:34
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383079404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STRALEY LAMP & KRAENZLEIN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 738
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALPENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0497070738
ReturnHeader/PreparerPersonGrp/PhoneNum09893564531
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP T STRALEY CPAPFS
ReturnHeader/ReturnTs02018-10-04T08:30:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.40$0.66$6.73$6.48$6.02$0.46
2023Detailed filing. Detailed filing data is available for this year.$6.91$0.64$6.27$6.59$5.89$0.70
2022Detailed filing. Detailed filing data is available for this year.$6.10$0.52$5.58$5.52$6.05$0.53
2021Detailed filing. Detailed filing data is available for this year.$6.60$0.57$6.04$5.89$8.01$2.12
2020Detailed filing. Detailed filing data is available for this year.$8.75$0.53$8.22$6.67$6.72$0.05
2019Detailed filing. Detailed filing data is available for this year.$8.52$0.25$8.27$5.79$5.76$0.03
2018Detailed filing. Detailed filing data is available for this year.$8.69$0.33$8.36$5.66$5.63$0.03
2017Detailed filing. Detailed filing data is available for this year.$8.59$0.21$8.39$4.92$5.12$0.20
2016Detailed filing. Detailed filing data is available for this year.$8.88$0.29$8.59$5.31$4.99$0.32
2015Detailed filing. Detailed filing data is available for this year.$8.43$0.16$8.27$6.65$3.87$2.78
2014Detailed filing. Detailed filing data is available for this year.$5.64$0.15$5.49$4.94$4.54$0.40
2013Detailed filing. Detailed filing data is available for this year.$5.14$0.05$5.09$4.97$4.63$0.34
2012Summary only. Only limited summary data is available for this year.$4.89$0.14$4.75$5.27$4.40$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.06$3.87$3.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.15$3.41$5.05