Civic Intelligence

Point Nipigon-On-The-Straits Resort

EIN 38-1400713 • 501(c)7 • Cheboygan, MI

Profile

To provide and encourage a fostering of respectful and harmonious living, for all ages, through a well maintained resort that is a safe and secure conservancy of its natural beauty supported through stewardship and a prudent managament of its resources.

201 S Main St Suite 2Cheboygan, MI 49721

www.pointnipigon.com

Siviq Scores

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

Liabilities / Assets

56th percentile

0.04x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

64th percentile

0.11x

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

12th percentile

-14%

Higher net margin than 12% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

32nd percentile

-1.6%

Faster asset growth than 32% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-11%

Faster revenue growth than 17% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$686,645

Down $11,439 (-1.6%) from 2024

Liabilities

Up

$25,085

Up $22,303 (+802%) from 2024

Net Assets

Down

$661,560

Down $33,742 (-4.9%) from 2024

Operations
Liabilities / Revenue64th percentileNet Margin12th percentile

Revenue

Down

$235,098

Down $28,058 (-11%) from 2024

Expenses

Up

$268,840

Up $45,174 (+20%) from 2024

Net Income

Down

-$33,742

Down $73,232 (-185%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$800K$600K$400K$200K$0Assets 2010: $532,202Liabilities 2010: $64,291Net Assets 2010: $467,9112010Assets 2011: $522,030Liabilities 2011: $46,852Net Assets 2011: $475,1782011Assets 2012: $488,562Liabilities 2012: $13,566Net Assets 2012: $474,9962012Assets 2013: $518,834Liabilities 2013: $30,436Net Assets 2013: $488,3982013Assets 2014: $499,466Liabilities 2014: $24,166Net Assets 2014: $475,3002014Assets 2015: $528,370Liabilities 2015: $18,291Net Assets 2015: $510,0792015Assets 2016: $548,989Liabilities 2016: $14,587Net Assets 2016: $534,4022016Assets 2017: $569,730Liabilities 2017: $7,302Net Assets 2017: $562,4282017Assets 2018: $582,035Liabilities 2018: $1,479Net Assets 2018: $580,5562018Assets 2019: $632,779Liabilities 2019: $19,928Net Assets 2019: $612,8512019Assets 2020: $648,155Liabilities 2020: $17,403Net Assets 2020: $630,7522020Assets 2021: $618,926Liabilities 2021: $13,035Net Assets 2021: $605,8912021Assets 2022: $632,801Liabilities 2022: $8,818Net Assets 2022: $623,9832022Assets 2023: $649,218Liabilities 2023: $3,406Net Assets 2023: $645,8122023Assets 2024: $698,084Liabilities 2024: $2,782Net Assets 2024: $695,3022024Assets 2025: $686,645Liabilities 2025: $25,085Net Assets 2025: $661,5602025

Highlighted filing

2025

Assets$686,645
Liabilities$25,085
Net Assets$661,560
Open 2025 Filing

Operations Trend

Revenue Growth17th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $173,0452010Revenue 2011: $176,526Expenses 2011: $169,259Net Income 2011: $7,2672011Revenue 2012: $83,032Expenses 2012: $83,214Net Income 2012: -$1822012Revenue 2013: $202,777Expenses 2013: $189,375Net Income 2013: $13,4022013Revenue 2014: $177,111Expenses 2014: $190,212Net Income 2014: -$13,1012014Revenue 2015: $201,409Expenses 2015: $166,630Net Income 2015: $34,7792015Revenue 2016: $180,388Expenses 2016: $166,525Net Income 2016: $13,8632016Revenue 2017: $179,409Expenses 2017: $151,391Net Income 2017: $28,0182017Revenue 2018: $173,672Expenses 2018: $158,544Net Income 2018: $15,1282018Revenue 2019: $249,055Expenses 2019: $218,260Net Income 2019: $30,7952019Revenue 2020: $204,176Expenses 2020: $212,475Net Income 2020: -$8,2992020Revenue 2021: $203,676Expenses 2021: $245,937Net Income 2021: -$42,2612021Revenue 2022: $327,215Expenses 2022: $309,123Net Income 2022: $18,0922022Revenue 2023: $224,497Expenses 2023: $212,668Net Income 2023: $11,8292023Revenue 2024: $263,156Expenses 2024: $223,666Net Income 2024: $39,4902024Revenue 2025: $235,098Expenses 2025: $268,840Net Income 2025: -$33,7422025

Highlighted filing

2025

Revenue$235,098
Expenses$268,840
Net Income-$33,742
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$686,645
Liabilities
$25,085
Net assets
$661,560
Revenue
$235,098
Expenses
$268,840
Net income
-$33,742
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.87$0.25$6.62$2.35$2.69$0.34
2024Detailed filing. Detailed filing data is available for this year.$6.98$0.03$6.95$2.63$2.24$0.39
2023Detailed filing. Detailed filing data is available for this year.$6.49$0.03$6.46$2.24$2.13$0.12
2022Detailed filing. Detailed filing data is available for this year.$6.33$0.09$6.24$3.27$3.09$0.18
2021Detailed filing. Detailed filing data is available for this year.$6.19$0.13$6.06$2.04$2.46$0.42
2020Detailed filing. Detailed filing data is available for this year.$6.48$0.17$6.31$2.04$2.12$0.08
2019Detailed filing. Detailed filing data is available for this year.$6.33$0.20$6.13$2.49$2.18$0.31
2018Detailed filing. Detailed filing data is available for this year.$5.82$0.01$5.81$1.74$1.59$0.15
2017Detailed filing. Detailed filing data is available for this year.$5.70$0.07$5.62$1.79$1.51$0.28
2016Detailed filing. Detailed filing data is available for this year.$5.49$0.15$5.34$1.80$1.67$0.14
2015Detailed filing. Detailed filing data is available for this year.$5.28$0.18$5.10$2.01$1.67$0.35
2014Detailed filing. Detailed filing data is available for this year.$4.99$0.24$4.75$1.77$1.90$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.30$4.88$2.03$1.89$0.13
2012Summary only. Only limited summary data is available for this year.$4.89$0.14$4.75$0.83$0.83$0.00
2011Summary only. Only limited summary data is available for this year.$5.22$0.47$4.75$1.77$1.69$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.32$0.64$4.68$1.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 18, 2025
Return Version
2024v5.0
Gross Receipts
$235,098
Mission and Program Overview

Mission

The corporation is a resort association which collects member dues to fund costs associated with grounds maintenance, water system, and roads.

To provide and encourage a fostering of respectful and harmonious living, for all ages, through a well maintained resort that is a safe and secure conservancy of its natural beauty supported through stewardship and a prudent management of its resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$462,767$513,977▲ $51,210
Rtn Earn Endowment Incm Other Fnds$371,127$337,385▼ $33,742
Pd in Cap Srpls Land Bldg Eqp Fund$324,175$324,175→ $0
Savings and Temporary Cash Investments$136,886$109,118▼ $27,768
Cash and Non-Interest-Bearing Accounts$78,425$35,786▼ $42,639
Investments in Publicly Traded Securities$23,840$26,939▲ $3,099
Accounts Receivable$-3,834$825▲ $4,659
Total Assets$698,084$686,645▼ $11,439
Liabilities
Unsecured Notes Loans Payable-$17,048-
Other Liabilities-$5,065-
Accounts Payable and Accrued Expenses$2,782$2,972▲ $190
Total Liabilities$2,782$25,085▲ $22,303
Net Assets / Fund Balance
Total Net Assets Fund Balance$695,302$661,560▼ $33,742
Total Liabilities and Net Assets / Fund Balance$698,084$686,645▼ $11,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$293,634$470,264$763,898
Equipment$50,283$175,914$226,197
Land$170,060-$170,060
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Carolyn CregarPresident
Katherine FeelyDirector
Nina BertschDirector
Welling Lifka JrDirector
Elizabeth AverySecretary
Steve PattersonTreasurer
David BelangerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$207,960
Program Service Revenue
$2,640
Investment Income
$3,588
Other Revenue
$20,910
All Other Contributions
$20,460
Change in Net Assets
$-33,742
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,460
Salaries, Compensation, and Employee Benefits$79,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$73,394
Occupancy---$36,387
Depreciation Depletion---$34,225
Fees for Services Accounting---$18,500
Insurance---$15,010
All Other Expenses---$11,275
Other Expenses---$6,773
Payroll Taxes---$5,986
Interest---$593
Office Expenses---$174
Total Functional Expenses$0$0$0$268,840
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Long Term Debt$5,065
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 6

“Each certificate member is entitled to vote in the election of directors at the annual meeting. There is only one class of stock.”

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

“Each certificate member is entitled to vote in the election of directors at the annual meeting. There is only one class of stock.”

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

“Executive officers review a draft of form 990 and the financial statements. After approval by the executive officers the form 990 is distributed to the rest of the board of directors for a full board review. Once the full board review is completed, the return is filed.”

Form 990, Page 6, Part VI, Line 19

“The organization's form 990 is available for member review on the club's website and is also avaiable upon request from the board of directors.”

Filing and Contact Details

Filer

Filer Name
Point Nipigon-on-the-straits Resort
EIN
38-1400713
Phone
2316274396
Address
201 S MAIN ST SUITE 2, CHEBOYGAN, MI 49721
Doing Business As
Point Nipigon-on-the-straits Resort

Signing Officer

Name
Carolyn Cregar
Title
President
Phone
2316274396
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Cregar
Formed
1914
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Nieland & Kosanke Pc
Address
201 S MAIN SUITE 2, CHEBOYGAN, MI 49721-1985
Preparer
Joseph D Kosanke CPA
Phone
2316274396
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide and encourage a fostering of respectful and harmonious living, for all ages, through a well maintained resort that is a safe and secure conservancy of its natural beauty supported through stewardship and a prudent management of its resources.”

Form 990, Part XI, Line 9

“INCREASE IN APIC 0”

Raw XML Appendix318 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID BELANGER
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVE PATTERSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0470264
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IRS990ScheduleD/EquipmentGrp/BookValueAmt050283
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0175914
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0226197
IRS990ScheduleD/LandGrp/BookValueAmt0170060
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0170060
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05065
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT PORTION OF LONG TERM DEBT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0513977
IRS990ScheduleD/TotalLiabilityAmt05065
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE AND ENCOURAGE A FOSTERING OF RESPECTFUL AND HARMONIOUS LIVING, FOR ALL AGES, THROUGH A WELL MAINTAINED RESORT THAT IS A SAFE AND SECURE CONSERVANCY OF ITS NATURAL BEAUTY SUPPORTED THROUGH STEWARDSHIP AND A PRUDENT MANAGEMENT OF ITS RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH CERTIFICATE MEMBER IS ENTITLED TO VOTE IN THE ELECTION OF DIRECTORS AT THE ANNUAL MEETING. THERE IS ONLY ONE CLASS OF STOCK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH CERTIFICATE MEMBER IS ENTITLED TO VOTE IN THE ELECTION OF DIRECTORS AT THE ANNUAL MEETING. THERE IS ONLY ONE CLASS OF STOCK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE OFFICERS REVIEW A DRAFT OF FORM 990 AND THE FINANCIAL STATEMENTS. AFTER APPROVAL BY THE EXECUTIVE OFFICERS THE FORM 990 IS DISTRIBUTED TO THE REST OF THE BOARD OF DIRECTORS FOR A FULL BOARD REVIEW. ONCE THE FULL BOARD REVIEW IS COMPLETED, THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR MEMBER REVIEW ON THE CLUB'S WEBSITE AND IS ALSO AVAIABLE UPON REQUEST FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INCREASE IN APIC 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0698084
IRS990/TotalAssetsEOYAmt0686645
IRS990/TotalAssetsGrp/BOYAmt0698084
IRS990/TotalAssetsGrp/EOYAmt0686645
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IRS990/TotalContributionsAmt0207960
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268840
IRS990/TotalGrossUBIAmt01527
IRS990/TotalLiabilitiesBOYAmt02782
IRS990/TotalLiabilitiesEOYAmt025085
IRS990/TotalLiabilitiesGrp/BOYAmt02782
IRS990/TotalLiabilitiesGrp/EOYAmt025085
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0695302
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0661560
IRS990/TotalProgramServiceRevenueAmt02640
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01527
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0686645
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt017048
IRS990/USAddress/AddressLine1Txt0201 S MAIN ST STE 2
IRS990/USAddress/CityNm0CHEBOYGAN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049721
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0WWW.POINTNIPIGON.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN CREGAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02316274396
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POINT NIPIGON-ON-THE-STRAITS RESORT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O NIELAND & KOSANKE PC
ReturnHeader/Filer/BusinessNameControlTxt0POIN
ReturnHeader/Filer/EIN0381400713
ReturnHeader/Filer/PhoneNum02316274396
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 S MAIN ST SUITE 2
ReturnHeader/Filer/USAddress/CityNm0CHEBOYGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049721
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208136220
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIELAND & KOSANKE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 S MAIN SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHEBOYGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0497211985
ReturnHeader/PreparerPersonGrp/PhoneNum02316274396
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH D KOSANKE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-13T15:58:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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