Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Port of St James Association
EIN 38-2000010 • 501(c)4 • Beaver Island, MI
Profile
To provide the necessary maintenance of common facilities for port of st james homeowners association.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$218,765
Down $12,043 (-5.2%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$218,765
Down $12,043 (-5.2%) from 2024
Revenue
Down$46,904
Down $14,617 (-24%) from 2024
Expenses
Down$58,947
Down $3,491 (-5.6%) from 2024
Net Income
Down-$12,043
Down $11,126 (-1213%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $218,765
- Liabilities
- -
- Net assets
- $218,765
- Revenue
- $46,904
- Expenses
- $58,947
- Net income
- -$12,043
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $46,904
Mission and Program Overview
Mission
To provide the necessary maintenance of common facilities for port of st james homeowners association.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION PROVIDES SERVICE AND MAINTENANCE OF COMMON FACILITIES IN THE COMMUNITY. | - | $57,216 |
| THE ORGANIZATION PROVIDES SERVICE AND MAINTENANCE OF COMMON FACILITIES IN THE COMMUNITY. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID CLARK | Vice Preside | - | $0 | - | - |
| JOHN ROBERT | Director | - | $0 | - | - |
| BECCA FOLI | Secretary | - | $0 | - | - |
| ROBERT PRYOR | Director | - | $0 | - | - |
| BEN MACH | Director | - | $0 | - | - |
| ROBERT SMITH | Director | - | $0 | - | - |
| MITCH SWAYZE | Treasurer | - | $0 | - | - |
| TRISH SCOTT | Director | - | $0 | - | - |
| BETH CROSWHITE | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Port of St James Association
- EIN
- 38-2000010
- Phone
- 2314482776
- Address
- PO BOX 298, BEAVER ISLAND, MI 49782
Signing Officer
- Name
- Mitch Swayze
- Title
- Treasurer
- Phone
- 2487986166
- Signed
- 2025-11-12
Preparer
- Firm
- Callero & Callero Llp
- Address
- 1700 W HIGGINS RD STE 300, DES PLAINES, IL 60018
- Preparer
- Christopher a Murschel
- Phone
- 8479662040
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Misc revenue 1,650 total 1,650”
Form 990-ez, Part I, Line 16
“Expenses meetings/gatherings 123 postage 438 printing 1,632 insurance 169 project development 30,970 property maintenance 3,322 utilities 3,441 miscellaneous 2,691 supplies 1,716 filing fees 875 cogs 3,471 total 48,848”
Form 990-ez, Part II, Line 24
“Building & improvements 84,794 84,794 less accumulated depreciation 46,612 48,343 total 38,182 36,451”
Form 990-ez, Part III
“To provide the necessary maintenance of common facilities for port of st james homeowners association.”
Form 990-ez, Part III, Line 31
“The organization provides service and maintenance of common facilities in the community.”
Raw XML Appendix133 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MITCH SWAYZE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2314482776 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 225 HARROW CIR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BLOOMFIELD HILLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48304 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 174515 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 164203 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12043 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 8368 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 230808 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 218765 |
| IRS990EZ/GrossReceiptsAmt | 0 | 46904 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4740 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 18111 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 18111 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 230808 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 218765 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 230808 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 218765 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1731 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID CLARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN ROBERT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BECCA FOLI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROBERT PRYOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BEN MACH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROBERT SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MITCH SWAYZE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | TRISH SCOTT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | BETH CROSWHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 38182 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 36451 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48848 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1650 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE THE NECESSARY MAINTENANCE OF COMMON FACILITIES FOR PORT OF ST JAMES HOMEOWNERS ASSOCIATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 40514 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION PROVIDES SERVICE AND MAINTENANCE OF COMMON FACILITIES IN THE COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THE ORGANIZATION PROVIDES SERVICE AND MAINTENANCE OF COMMON FACILITIES IN THE COMMUNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 57216 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 58947 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 57216 |
| IRS990EZ/TotalRevenueAmt | 0 | 46904 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.THEPORTOFSTJAMESASSOCIATION.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISC REVENUE 1,650 TOTAL 1,650 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES MEETINGS/GATHERINGS 123 POSTAGE 438 PRINTING 1,632 INSURANCE 169 PROJECT DEVELOPMENT 30,970 PROPERTY MAINTENANCE 3,322 UTILITIES 3,441 MISCELLANEOUS 2,691 SUPPLIES 1,716 FILING FEES 875 COGS 3,471 TOTAL 48,848 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING & IMPROVEMENTS 84,794 84,794 LESS ACCUMULATED DEPRECIATION 46,612 48,343 TOTAL 38,182 36,451 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROVIDE THE NECESSARY MAINTENANCE OF COMMON FACILITIES FOR PORT OF ST JAMES HOMEOWNERS ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION PROVIDES SERVICE AND MAINTENANCE OF COMMON FACILITIES IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MITCH SWAYZE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2487986166 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PORT OF ST JAMES ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PORT |
| ReturnHeader/Filer/EIN | 0 | 382000010 |
| ReturnHeader/Filer/PhoneNum | 0 | 2314482776 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 298 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEAVER ISLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49782 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 362518261 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CALLERO & CALLERO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1700 W HIGGINS RD STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DES PLAINES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 60018 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8479662040 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER A MURSCHEL |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T10:37:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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