Civic Intelligence

Blue Lake Fine Arts Camp

EIN 38-1811838 • 501(c)3 • Twin Lake, MI

Profile

Founded in 1966, blue lake fine arts camp is a summer school of the arts located on a 1,600 acre campus in michigan's manistee national forest, offering fine arts education for all ages.

300 East Crystal Lake RoadTwin Lake, MI 49457

bluelake.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.32x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.41x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

24th percentile

-4.8%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$109,741

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

25th percentile

-1.9%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.8%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$11,950,212

Down $226,643 (-1.9%) from 2023

Liabilities

Down

$3,868,284

Down $116,994 (-2.9%) from 2023

Net Assets

Down

$8,081,928

Down $109,649 (-1.3%) from 2023

Revenue

Up

$9,370,561

Up $755,782 (+8.8%) from 2023

Expenses

Up

$9,817,644

Up $914,331 (+10%) from 2023

Net Income

Down

-$447,083

Down $158,549 (-55%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $11,073,511Liabilities 2010: $6,086,775Net Assets 2010: $4,986,7362010Assets 2011: $10,580,234Liabilities 2011: $5,585,562Net Assets 2011: $4,994,6722011Assets 2012: $10,386,128Liabilities 2012: $4,887,352Net Assets 2012: $5,498,7762012Assets 2013: $11,023,037Liabilities 2013: $4,848,788Net Assets 2013: $6,174,2492013Assets 2014: $11,943,331Liabilities 2014: $5,100,240Net Assets 2014: $6,843,0912014Assets 2015: $11,811,163Liabilities 2015: $4,440,273Net Assets 2015: $7,370,8902015Assets 2016: $12,186,793Liabilities 2016: $4,060,717Net Assets 2016: $8,126,0762016Assets 2017: $12,988,995Liabilities 2017: $4,647,320Net Assets 2017: $8,341,6752017Assets 2018: $12,696,599Liabilities 2018: $3,794,260Net Assets 2018: $8,902,3392018Assets 2019: $13,588,969Liabilities 2019: $4,619,029Net Assets 2019: $8,969,9402019Assets 2020: $12,864,352Liabilities 2020: $6,138,502Net Assets 2020: $6,725,8502020Assets 2021: $13,832,939Liabilities 2021: $4,711,899Net Assets 2021: $9,121,0402021Assets 2022: $12,216,038Liabilities 2022: $3,897,663Net Assets 2022: $8,318,3752022Assets 2023: $12,176,855Liabilities 2023: $3,985,278Net Assets 2023: $8,191,5772023Assets 2024: $11,950,212Liabilities 2024: $3,868,284Net Assets 2024: $8,081,9282024

Highlighted filing

2024

Assets$11,950,212
Liabilities$3,868,284
Net Assets$8,081,928

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,624,5772010Expenses 2011: $9,942,8582011Expenses 2012: $9,948,7362012Revenue 2013: $10,423,354Expenses 2013: $9,747,881Net Income 2013: $675,4732013Revenue 2014: $10,653,929Expenses 2014: $9,985,087Net Income 2014: $668,8422014Revenue 2015: $11,064,939Expenses 2015: $10,537,140Net Income 2015: $527,7992015Revenue 2016: $11,313,314Expenses 2016: $10,558,128Net Income 2016: $755,1862016Revenue 2017: $11,377,947Expenses 2017: $11,162,348Net Income 2017: $215,5992017Revenue 2018: $11,603,262Expenses 2018: $11,042,598Net Income 2018: $560,6642018Revenue 2019: $11,004,437Expenses 2019: $10,851,454Net Income 2019: $152,9832019Revenue 2020: $2,325,711Expenses 2020: $4,419,009Net Income 2020: -$2,093,2982020Revenue 2021: $7,779,561Expenses 2021: $5,527,144Net Income 2021: $2,252,4172021Revenue 2022: $5,784,261Expenses 2022: $6,333,237Net Income 2022: -$548,9762022Revenue 2023: $8,614,779Expenses 2023: $8,903,313Net Income 2023: -$288,5342023Revenue 2024: $9,370,561Expenses 2024: $9,817,644Net Income 2024: -$447,0832024

Highlighted filing

2024

Revenue$9,370,561
Expenses$9,817,644
Net Income-$447,083

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$3.87$8.08$9.37$9.82$0.45
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$3.99$8.19$8.61$8.90$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$3.90$8.32$5.78$6.33$0.55
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$4.71$9.12$7.78$5.53$2.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$6.14$6.73$2.33$4.42$2.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$4.62$8.97$11.0$10.9$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$3.79$8.90$11.6$11.0$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$4.65$8.34$11.4$11.2$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$4.06$8.13$11.3$10.6$0.76
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$4.44$7.37$11.1$10.5$0.53
2014Detailed filing. Detailed filing data is available for this year.$11.9$5.10$6.84$10.7$9.99$0.67
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$4.85$6.17$10.4$9.75$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$4.89$5.50$9.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$5.59$4.99$9.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$6.09$4.99$9.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 5, 2025
Return Version
2023v6.0
Gross Receipts
$9,935,934
Mission and Program Overview

Mission

To provide cultural enrichment

Founded in 1966, blue lake fine arts camp is a summer school of the arts located on a 1,600 acre campus in michigan's manistee national forest, offering fine arts education for all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,308,563$9,949,674▼ $358,889
Savings and Temporary Cash Investments$1,261,435$1,488,724▲ $227,289
Inventories for Sale or Use$254,760$206,119▼ $48,641
Cash and Non-Interest-Bearing Accounts$144,929$148,145▲ $3,216
Prepaid Expenses and Deferred Charges$76,508$54,623▼ $21,885
Intangible Assets$52,139$46,925▼ $5,214
Other Notes and Loans Receivable, Net$30,570$30,570→ $0
Accounts Receivable$12,042$12,040▼ $2
Total Assets$12,176,855$11,950,212▼ $226,643
Other Assets Total$35,909$13,392▼ $22,517
Liabilities
Accounts Payable and Accrued Expenses$900,455$1,850,281▲ $949,826
Mortgage Notes Payable Secured by Investment Property$2,820,394$1,829,324▼ $991,070
Deferred Revenue$228,520$175,287▼ $53,233
Other Liabilities$35,909$13,392▼ $22,517
Total Liabilities$3,985,278$3,868,284▼ $116,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,824,513$7,688,394▼ $136,119
Net Assets With Donor Restrictions$367,064$393,534▲ $26,470
Total Net Assets Fund Balance$8,191,577$8,081,928▼ $109,649
Total Liabilities and Net Assets / Fund Balance$12,176,855$11,950,212▼ $226,643

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,251,070$13,560,445$20,811,515
Equipment$707,576$2,463,083$3,170,659
Land$1,991,028-$1,991,028

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$749,179$224,950▲ $171,778$256,764$889,143
2023$695,886$6,740▲ $83,823$37,270$749,179
2022$400,410$937,291▼ $192,561$440,000$705,140
2021$369,364$29,817▲ $1,229-$400,410
2020$344,041$240▲ $25,083-$369,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi StansellCEO & InteriFT$109,741$109,741
Andy LofgrenTreasurerFT$75,692$75,692
Donald FlickingerPresidentPT$25,357$25,357

Highest Paid Contractors

ContractorServicesLocationCompensation
Pnc BankDebt Svc PmtsPO BOX 856177, Louisville, KY 40285-6177$221,978
Revenue and Support

Revenue Composition

Contributions and Grants
$1,028,579
Program Service Revenue
$7,739,195
Investment Income
$72,939
Other Revenue
$529,848
All Other Contributions
$1,028,579
Change in Net Assets
$-447,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,459,930
Revenue Not Reported on Financial Statements
$1,910,631
Revenue Not Reported on Form 990
$772,104
Other Revenue Adjustments
$1,910,631
Total Revenue per Audited Statements
$8,232,034
Total Revenue per Form 990
$9,370,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,965,752
Other Expenses$3,937,061
Grants and Similar Amounts Paid$1,910,631
Total Fundraising Expense$130,470
Professional Fundraising Fees$4,200

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,016,306$332,272$47,774$3,396,352
Grants to Domestic Individuals$1,864,161--$1,864,161
Depreciation Depletion$701,661--$701,661
Travel$427,026-$32$427,058
Occupancy$387,919--$387,919
Fees for Services Management$360,044--$360,044
Payroll Taxes$204,092$35,922$6,598$246,612
Interest$234,999--$234,999
All Other Expenses$219,676--$219,676
Current Officers, Directors, Trustees, and Key Employees-$161,161$38,471$199,632
Office Expenses$150,320-$19,395$169,715
Insurance$143,394--$143,394
Advertising$113,550-$4,807$118,357
Other Expenses$106,187--$106,187
Pension Plan Contributions$62,051$34,247$7,316$103,614
Conferences and Meetings$59,806--$59,806
Foreign Grants$46,470--$46,470
Fees for Services Accounting-$22,629-$22,629
Other Employee Benefits$16,972$1,826$744$19,542
Information Technology$9,962-$1,133$11,095
Fees for Services Professional Fundraising--$4,200$4,200
Fees for Services Legal$1,743$702-$2,445
Total Functional Expenses$9,098,415$588,759$130,470$9,817,644

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,817,644
Total Expenses per Audited Statements$8,341,683
Expenses per Audited Statements$7,907,013
Expenses Not Reported on Financial Statements$1,910,631
Other Expense Adjustments$1,910,631
Expenses Not Reported on Form 990$434,670
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,200
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$13,392
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 2

Fritz stansell heidi stansell member ceo/pres. Family relationship heidi stansell gretchen stansell ceo/pres. Member family relationship gretchen stansell fritz stansell member member family relationship

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

A copy of the 990 was reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 12C

Monitoring is part of weekly management meetings.

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

Annual reviews are done by the board of directors.

Form 990, Page 6, Part VI, Line 19

990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Blue Lake Fine Arts Camp
EIN
38-1811838
Phone
2318941966
Address
300 EAST CRYSTAL LAKE ROAD, TWIN LAKE, MI 49457

Signing Officer

Name
Heidi Stansell
Title
CEO & Interim Pres.
Phone
2318941966
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Stansell
Formed
1966
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
9
Employees
669
Volunteers
25

Preparer

Firm
Andrews Hooper Pavlik Plc
Address
2311 EAST BELTLINE AVE SE STE 200, GRAND RAPIDS, MI 49546
Preparer
Maggie M Tucholski
Phone
6169426440
Supplemental Narrative

Additional Explanations

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

Other program/services include a camp store, adult programming, administrative support and fundraising activities.

Form 990, Part XI, Line 9

Change in value of interest rate swaps 70,097

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds are held for various uses. The vast majority are used to provide scholarships to campers while others provide funds to blue lake public radio.

Schedule D, Page 3, Part X

Blue lake is a not-for-profit organization exempt from income taxes under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the camps tax-exempt purpose is subject to taxation as unrelated business income. Generally, tax years from 2020 through the current year remain open to examination. Management does not believe that the results from any examination of these open years would have a material adverse effect on the camp.

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold 369,115 rental expenses 65,555 interest rate swaps 70,097

Schedule D, Page 4, Part XI, Line 4B

Scholarships & tuition discounts 1,910,631

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold 369,115 rental expenses 65,555

Schedule D, Page 4, Part XII, Line 4B

Scholarships & tuition discounts 1,910,631

Raw XML AppendixShowing 400 of 618 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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IRS990/Form990PartVIISectionAGrp/PersonNm5STEVE HANCOCK
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IRS990/MissionDesc0FOUNDED IN 1966, BLUE LAKE FINE ARTS CAMP IS A SUMMER SCHOOL OF THE ARTS LOCATED ON A 1,600 ACRE CAMPUS IN MICHIGAN'S MANISTEE NATIONAL FOREST, OFFERING FINE ARTS EDUCATION FOR ALL AGES.
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IRS990/OtherExpensesGrp/Desc3PRINTING
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IRS990/ProgSrvcAccomActy2Grp/Desc0BLFAC ALSO OPERATES A CLASSICAL AND JAZZ MUSIC STATION. IT SERVES AS THE VOICE OF THE ARTS IN WEST MICHIGAN AND AS AN EMERGENCY MANAGEMENT SYSTEM FOR MUCH OF WEST MICHIGAN.
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IRS990/ProgSrvcAccomActy3Grp/Desc0BLFAC OPERATES AN INTERNATIONAL PROGRAM. STUDENTS FROM BAND, ORCHESTRA, JAZZ AND CHOIR PERFORM IN COMMUNITIES ACROSS EUROPE AS PART OF A GOODWILL EXCHANGE PROGRAM.
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