Civic Intelligence

MID Forest Lodge Nestor Township Roscommon County

990 • Fiscal year 2021 • EIN 38-1234066

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 08, 2022

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

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Net Margin

6th percentile

-36%

Higher net margin than 6% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

95th percentile

$19,133

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Asset Growth

4th percentile

-25%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-12%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$660,092

Down $215,207 (-25%) from 2020

Net Assets

Down

$603,590

Down $218,552 (-27%) from 2020

Liabilities

Up

$56,502

Up $3,345 (+6.3%) from 2020

Revenue

Down

$589,059

Down $77,935 (-12%) from 2020

Expenses

Up

$800,617

Up $128,951 (+19%) from 2020

Net Income

Down

-$211,558

Down $206,886 (-4428%) from 2020

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

2021

Assets$660,092
Liabilities$56,502
Net Assets$603,590

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

2021

Revenue$589,059
Expenses$800,617
Net Income-$211,558
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 8, 2022
Return Version
2021v4.0
Gross Receipts
$589,523
Mission and Program Overview

Mission

To provide recreation and forest and fish management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$822,142$603,590▼ $218,552
Savings and Temporary Cash Investments$469,641$352,784▼ $116,857
Land, Buildings, and Equipment, Net$264,199$223,871▼ $40,328
Cash and Non-Interest-Bearing Accounts$141,459$83,437▼ $58,022
Total Assets$875,299$660,092▼ $215,207
Liabilities
Other Liabilities$45,168$50,708▲ $5,540
Accounts Payable and Accrued Expenses$7,989$5,794▼ $2,195
Total Liabilities$53,157$56,502▲ $3,345
Net Assets / Fund Balance
Total Net Assets Fund Balance$822,142$603,590▼ $218,552
Total Liabilities and Net Assets / Fund Balance$875,299$660,092▼ $215,207

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$88,775--
Equipment$135,096$307,200-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deb HanczewskiSectretaryPT$19,133$19,133
Nora BraniffTreasurerPT$4,523$4,523

Board Members and Trustees

NameTitle
Barb KilkaPresident
Dave EastmanDirector
Deb VanwertDirector
Gary WarmbierDirector
Jerry WestgateDirector
Jim StrayerDirector
Jim WoodleyDirector
Mark LevasseurDirector
Ron SlaghtDirector
Brian PapeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$391,455
Investment Income
$-361
Other Revenue
$197,965
Change in Net Assets
$-211,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$615,697
Salaries, Compensation, and Employee Benefits$184,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$171,583
Occupancy---$167,194
Depreciation Depletion---$46,393
All Other Expenses---$23,770
Insurance---$17,675
Other Expenses---$15,282
Payroll Taxes---$13,337
Office Expenses---$11,426
Fees for Services Accounting---$9,932
Total Functional Expenses$0$0$0$800,617
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$38,681
Timber Performance Deposit$10,000
Picnic Table Fund$2,027
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
2022-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nora Braniff
Formed
1937
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
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, Part XI, Line 9

Federal income tax expense -6,994

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/EquipmentGrp/DepreciationAmt0307200
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0442296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt038681
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22027
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TIMBER PERFORMANCE DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PICNIC TABLE FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0223871
IRS990ScheduleD/TotalLiabilityAmt050708
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CONRAD HANCZEWSKIDEB HANCZEWSKI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0HUSBAND/WIFE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
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 AN OFFICER 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/ExplanationTxt7FEDERAL INCOME TAX EXPENSE -6,994
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, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0875299
IRS990/TotalAssetsEOYAmt0660092
IRS990/TotalAssetsGrp/BOYAmt0875299
IRS990/TotalAssetsGrp/EOYAmt0660092
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0800617
IRS990/TotalGrossUBIAmt0198068
IRS990/TotalLiabilitiesBOYAmt053157
IRS990/TotalLiabilitiesEOYAmt056502
IRS990/TotalLiabilitiesGrp/BOYAmt053157
IRS990/TotalLiabilitiesGrp/EOYAmt056502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0822142
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0603590
IRS990/TotalProgramServiceRevenueAmt0391455
IRS990/TotalReportableCompFromOrgAmt023656
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0390991
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0589059
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0198068
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0875299
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0660092
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 MFL
IRS990/USAddress/CityNm0PRUDENVILLE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0486519501
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MIDFORESTLODGE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NORA BRANIFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09893664140
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-08
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/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/PreparationDt02022-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHILIP T STRALEY CPAPFS
ReturnHeader/ReturnTs02022-08-16T12:58:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0NORA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRANIFF
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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