Civic Intelligence

Lone Pine Association

990 • Fiscal year 2022 • EIN 38-2277836

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 15, 2023

P O Box 250462Franklin, MI 48025

(248) 360-6400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

63rd percentile

8.3%

Higher net margin than 63% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

70th percentile

9.6%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

20%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$140,431

Up $12,317 (+9.6%) from 2021

Net Assets

Up

$140,431

Up $12,317 (+9.6%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$147,778

Up $24,643 (+20%) from 2021

Expenses

Up

$135,461

Up $28,578 (+27%) from 2021

Net Income

Down

$12,317

Down $3,935 (-24%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $136,360Liabilities 2011: $20,000Net Assets 2011: $116,3602011Assets 2012: $135,805Liabilities 2012: $12,060Net Assets 2012: $123,7452012Assets 2013: $130,289Liabilities 2013: $0Net Assets 2013: $130,2892013Assets 2014: $115,550Liabilities 2014: $0Net Assets 2014: $115,5502014Assets 2015: $127,340Liabilities 2015: $0Net Assets 2015: $127,3402015Assets 2016: $129,922Liabilities 2016: $343Net Assets 2016: $129,5792016Assets 2017: $147,883Liabilities 2017: $387Net Assets 2017: $147,4962017Assets 2018: $140,532Liabilities 2018: $0Net Assets 2018: $140,5322018Assets 2019: $127,330Liabilities 2019: $0Net Assets 2019: $127,3302019Assets 2020: $111,862Liabilities 2020: $0Net Assets 2020: $111,8622020Assets 2021: $128,114Liabilities 2021: $0Net Assets 2021: $128,1142021Assets 2022: $140,431Liabilities 2022: $0Net Assets 2022: $140,4312022Assets 2023: $522,214Liabilities 2023: $264,701Net Assets 2023: $257,5132023Assets 2024: $529,100Liabilities 2024: $212,395Net Assets 2024: $316,7052024

Highlighted filing

2022

Assets$140,431
Liabilities$0
Net Assets$140,431

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $81,611Expenses 2011: $54,979Net Income 2011: $26,6322011Revenue 2012: $81,721Expenses 2012: $74,336Net Income 2012: $7,3852012Revenue 2013: $81,085Expenses 2013: $74,541Net Income 2013: $6,5442013Revenue 2014: $89,790Expenses 2014: $104,529Net Income 2014: -$14,7392014Revenue 2015: $103,068Expenses 2015: $91,278Net Income 2015: $11,7902015Revenue 2016: $102,524Expenses 2016: $100,285Net Income 2016: $2,2392016Revenue 2017: $109,198Expenses 2017: $91,281Net Income 2017: $17,9172017Revenue 2018: $99,996Expenses 2018: $106,892Net Income 2018: -$6,8962018Revenue 2019: $101,966Expenses 2019: $115,168Net Income 2019: -$13,2022019Revenue 2020: $100,641Expenses 2020: $116,109Net Income 2020: -$15,4682020Revenue 2021: $123,135Expenses 2021: $106,883Net Income 2021: $16,2522021Revenue 2022: $147,778Expenses 2022: $135,461Net Income 2022: $12,3172022Revenue 2023: $237,949Expenses 2023: $120,867Net Income 2023: $117,0822023Revenue 2024: $237,962Expenses 2024: $178,770Net Income 2024: $59,1922024

Highlighted filing

2022

Revenue$147,778
Expenses$135,461
Net Income$12,317
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 15, 2023
Return Version
2022v5.0
Gross Receipts
$147,778
Mission and Program Overview

Mission

Maintain beach and docking facilities for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$128,114$140,431▲ $12,317
Land, Buildings, and Equipment, Net$60,364$91,792▲ $31,428
Cash and Non-Interest-Bearing Accounts$67,836$48,624▼ $19,212
Savings and Temporary Cash Investments$-86$15▲ $101
Total Assets$128,114$140,431▲ $12,317
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$128,114$140,431▲ $12,317
Total Liabilities and Net Assets / Fund Balance$128,114$140,431▲ $12,317

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$64,292$152,194$216,486
Land$27,500-$27,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carolyn PetersOfficer
Kip SnedekerOfficer
Nicole WilsonOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$147,778
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$12,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,078
Salaries, Compensation, and Employee Benefits$46,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$42,722--$42,722
Office Expenses$20,799--$20,799
Depreciation Depletion$8,571--$8,571
Other Expenses$8,397--$8,397
Occupancy$7,990--$7,990
Fees for Services Accounting-$7,037-$7,037
Payroll Taxes$3,661--$3,661
Total Functional Expenses$128,424$7,037$0$135,461
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 11B

Board reviews financial information at a board meeting during the year.

Form 990, Page 6, Part VI, Line 19

At request from a board member.

Filing and Contact Details

Filer

Filer Name
Lone Pine Association
EIN
38-2277836
Address
P O BOX 250462, FRANKLIN, MI 48025

Signing Officer

Name
Carolyn Peters
Title
Officer
Signed
2023-06-15

Organization Details

Principal Officer
Carolyn Peters
Legal Domicile
Mi
Voting Board Members
225
Independent Board Members
225
Employees
0

Preparer

Firm
Zigo & Associates LLC
Address
1535 UNION LAKE RD, COMMERCE TOWNSHIP, MI 48382
Preparer
Daniel Zigo
Phone
2483606400
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Help with cleanup and day to day operations during summer.

Raw XML Appendix239 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/BooksInCareOfDetail/PersonNm0ZIGO ASSOCAITES LLC
IRS990/BooksInCareOfDetail/PhoneNum02483606400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08898 COMMERCE ROAD SUITE 2-B
IRS990/BooksInCareOfDetail/USAddress/CityNm0COMMERCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt08571
IRS990/DepreciationDepletionGrp/TotalAmt08571
IRS990/Desc0MAINTAIN BEACH AND DOCKING FACILITIES FOR MEMBERS
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07037
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0CAROLYN PETERS
IRS990/Form990PartVIISectionAGrp/PersonNm1KIP SNEDEKER
IRS990/Form990PartVIISectionAGrp/PersonNm2NICOLE WILSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0OFFICER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0225
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0147778
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0225
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0152194
IRS990/LandBldgEquipBasisNetGrp/BOYAmt060364
IRS990/LandBldgEquipBasisNetGrp/EOYAmt091792
IRS990/LandBldgEquipCostOrOtherBssAmt0243986
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTAIN BEACH AND DOCKING FACILITIES FOR MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0128114
IRS990/NetAssetsOrFundBalancesEOYAmt0140431
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07990
IRS990/OccupancyGrp/TotalAmt07990
IRS990/OfficeExpensesGrp/ProgramServicesAmt020799
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BOAT/DOCK EXPENSES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt036284
IRS990/OtherExpensesGrp/ProgramServicesAmt18397
IRS990/OtherExpensesGrp/TotalAmt036284
IRS990/OtherExpensesGrp/TotalAmt18397
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt042722
IRS990/OtherSalariesAndWagesGrp/TotalAmt042722
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03661
IRS990/PayrollTaxesGrp/TotalAmt03661
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CAROLYN PETERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0147778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0147778
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt066696
IRS990/PYProgramServiceRevenueAmt0123135
IRS990/PYRevenuesLessExpensesAmt016252
IRS990/PYSalariesCompEmpBnftPaidAmt040187
IRS990/PYTotalExpensesAmt0106883
IRS990/PYTotalRevenueAmt0123135
IRS990/ReconcilationRevenueExpnssAmt012317
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0-86
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt027500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064292
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0152194
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0216486
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091792
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HELP WITH CLEANUP AND DAY TO DAY OPERATIONS DURING SUMMER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT REQUEST FROM A BOARD MEMBER.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/VotingMembersIndependentCnt0225
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-15
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ReturnHeader/Filer/BusinessNameControlTxt0LONE
ReturnHeader/Filer/EIN0382277836
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ReturnHeader/Filer/USAddress/CityNm0FRANKLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048025
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383630930
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COMMERCE TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048382
ReturnHeader/PreparerPersonGrp/PhoneNum02483606400
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL ZIGO
ReturnHeader/ReturnTs02023-06-13T13:44:02-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CAROLYN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PETERS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$2.12$3.17$2.38$1.79$0.59
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.22$2.65$2.58$2.38$1.21$1.17
2022Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$1.48$1.35$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.00$1.28$1.23$1.07$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$1.01$1.16$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$1.02$1.15$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.41$1.00$1.07$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.00$1.47$1.09$0.91$0.18
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.30$0.00$1.30$1.03$1.00$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$1.03$0.91$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.90$1.05$0.15
2013Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.81$0.75$0.07
2012Summary only. Only limited summary data is available for this year.$1.36$0.12$1.24$0.82$0.74$0.07
2011Summary only. Only limited summary data is available for this year.$1.36$0.20$1.16$0.82$0.55$0.27
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)7 • <$500k nonprofits