Civic Intelligence

Blue Water Beach Subdivision Associ

EIN 38-1572363 • 501(c)4 • Lexington, MI

Profile

To govern and maintain blue water beach subdivision.

PO Box 627Lexington, MI 48450

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

501(c)4 • <$500k 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)4 • <$500k nonprofits • Source year 2025

Asset Growth

85th percentile

26%

Faster asset growth than 85% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

14%

Faster revenue growth than 72% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$72,931

Up $18,913 (+35%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$72,931

Up $19,913 (+38%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin70th percentile

Revenue

Up

$121,326

Up $6,527 (+5.7%) from 2023

Expenses

Down

$101,411

Down $19,780 (-16%) from 2023

Net Income

Up

$19,915

Up $26,307 (+412%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$80K$60K$40K$20K$0Assets 2011: $27,560Liabilities 2011: $02011Assets 2012: $33,612Liabilities 2012: $02012Assets 2013: $59,721Liabilities 2013: $02013Assets 2014: $41,013Liabilities 2014: $02014Assets 2016: $25,689Liabilities 2016: $0Net Assets 2016: $25,6892016Assets 2017: $26,618Liabilities 2017: $0Net Assets 2017: $26,6182017Assets 2018: $26,102Liabilities 2018: $0Net Assets 2018: $26,1022018Assets 2019: $29,966Liabilities 2019: $0Net Assets 2019: $29,9662019Assets 2020: $27,073Liabilities 2020: $3,050Net Assets 2020: $24,0232020Assets 2021: $18,078Liabilities 2021: $1,000Net Assets 2021: $17,0782021Assets 2022: $60,410Liabilities 2022: $1,000Net Assets 2022: $59,4102022Assets 2023: $54,018Liabilities 2023: $1,000Net Assets 2023: $53,0182023Assets 2024: $72,931Net Assets 2024: $72,9312024

Highlighted filing

2024

Assets$72,931
Liabilities-
Net Assets$72,931
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $41,215Expenses 2011: $44,111Net Income 2011: -$2,8962011Revenue 2012: $40,676Expenses 2012: $34,624Net Income 2012: $6,0522012Revenue 2013: $67,919Expenses 2013: $41,811Net Income 2013: $26,1082013Revenue 2014: $45,152Expenses 2014: $63,859Net Income 2014: -$18,7072014Revenue 2016: $47,174Expenses 2016: $64,327Net Income 2016: -$17,1532016Revenue 2017: $47,542Expenses 2017: $46,613Net Income 2017: $9292017Revenue 2018: $48,348Expenses 2018: $48,864Net Income 2018: -$5162018Revenue 2019: $61,557Expenses 2019: $57,693Net Income 2019: $3,8642019Revenue 2020: $51,268Expenses 2020: $57,211Net Income 2020: -$5,9432020Revenue 2021: $83,605Expenses 2021: $90,550Net Income 2021: -$6,9452021Revenue 2022: $142,903Expenses 2022: $100,571Net Income 2022: $42,3322022Revenue 2023: $114,799Expenses 2023: $121,191Net Income 2023: -$6,3922023Revenue 2024: $121,326Expenses 2024: $101,411Net Income 2024: $19,9152024

Highlighted filing

2024

Revenue$121,326
Expenses$101,411
Net Income$19,915
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,931
Liabilities
-
Net assets
$72,931
Revenue
$121,326
Expenses
$101,411
Net income
$19,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$0.73$1.21$1.01$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.01$0.53$1.15$1.21$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.59$1.43$1.01$0.42
2021Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.84$0.91$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$0.51$0.57$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.62$0.58$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.48$0.49$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.48$0.47$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.47$0.64$0.17
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.45$0.64$0.19
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$0.68$0.42$0.26
2012Summary only. Only limited summary data is available for this year.$0.34$0.00$0.41$0.35$0.06
2011Summary only. Only limited summary data is available for this year.$0.28$0.00$0.41$0.44$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 8, 2025
Return Version
2024v5.0
Gross Receipts
$126,950
Mission and Program Overview

Mission

To govern and maintain blue water beach subdivision.

Program Services

DescriptionGrantsExpenses
SAFE SWIMMING AND BOATING INSTRUCTION FOR BOTH CHILDREN AND ADULTS, MAINTAIN ALL BUILDINGS AND THE ENVIRONMENT PER REGULATIONS AND SOCIAL GOOD WILL.-$95,983
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEN STALLONSPresident-$0--
DAN CORTISVice Preside-$0--
MARIE BONELLOSecretary-$0--
BILLY FRAUSTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Blue Water Beach Subdivision Associ
EIN
38-1572363
Phone
5862196945
Address
PO BOX 627, LEXINGTON, MI 48450

Signing Officer

Name
Billy Fraus
Title
Treasurer
Phone
5862196945
Signed
2025-03-08
Discuss with paid preparer
Yes

Preparer

Firm
Shaw Franzel & Kursinsky Pllc
Address
PO BOX 348, SANDUSKY, MI 48471-0348
Preparer
Timothy D Franzel
Phone
8106484931
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Building permits 3,250 other 2,030 pavilion rental 1,200 permits 1,000 total 7,480”

Form 990-ez, Part I, Line 16

“Expenses insurance 1,671 misc 8,898 total 10,569”

Form 990-ez, Part II, Line 24

“67,555 67,555 less accumulated depreciation 67,555 67,555 total 0 0”

Form 990-ez, Part II, Line 26

“Other liabilities 1,000 0”

Raw XML Appendix110 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BILLY FRAUS
IRS990EZ/BooksInCareOfDetail/PhoneNum05862196945
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 627
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt049716
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt068631
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019915
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt025973
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054016
IRS990EZ/Form990TotalAssetsGrp/EOYAmt072931
IRS990EZ/FundraisingGrossIncomeAmt014017
IRS990EZ/GrossReceiptsAmt0126950
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt04300
IRS990EZ/LandAndBuildingsGrp/EOYAmt04300
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0105453
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt053016
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072931
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt053016
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072931
IRS990EZ/OccupancyRentUtltsAndMaintAmt064869
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEN STALLONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAN CORTIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARIE BONELLO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BILLY FRAUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt010569
IRS990EZ/OtherRevenueTotalAmt07480
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO GOVERN AND MAINTAIN BLUE WATER BEACH SUBDIVISION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SAFE SWIMMING AND BOATING INSTRUCTION FOR BOTH CHILDREN AND ADULTS, MAINTAIN ALL BUILDINGS AND THE ENVIRONMENT PER REGULATIONS AND SOCIAL GOOD WILL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt095983
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt05624
IRS990EZ/SpecialEventsNetIncomeLossAmt08393
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101411
IRS990EZ/TotalProgramServiceExpensesAmt095983
IRS990EZ/TotalRevenueAmt0121326
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BUILDING PERMITS 3,250 OTHER 2,030 PAVILION RENTAL 1,200 PERMITS 1,000 TOTAL 7,480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 1,671 MISC 8,898 TOTAL 10,569
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt267,555 67,555 LESS ACCUMULATED DEPRECIATION 67,555 67,555 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER LIABILITIES 1,000 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BILLY FRAUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05862196945
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUE WATER BEACH SUBDIVISION ASSOCI
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0381572363
ReturnHeader/Filer/PhoneNum05862196945
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 627
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048450
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843283171
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHAW FRANZEL & KURSINSKY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 348
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANDUSKY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0484710348
ReturnHeader/PreparerPersonGrp/PhoneNum08106484931
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY D FRANZEL
ReturnHeader/ReturnTs02025-03-17T17:55:32-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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