Civic Intelligence

Lake Leelanau Lake Association

EIN 38-2998216 • 501(c)3 • Leland, MI

Profile

To protect the quality of Lake Leelanau and its watershed through education and other lake protection activities.

PO Box 123Leland, MI 49654

www.lakeleelanau.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

23rd percentile

-8.7%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-48%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$866,552

Down $82,470 (-8.7%) from 2023

Liabilities

Down

$5,592

Down $16,840 (-75%) from 2023

Net Assets

Down

$860,960

Down $65,630 (-7.1%) from 2023

Revenue

Down

$384,539

Down $350,929 (-48%) from 2023

Expenses

Up

$450,169

Up $118,730 (+36%) from 2023

Net Income

Down

-$65,630

Down $469,659 (-116%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $52,289Liabilities 2011: $0Net Assets 2011: $52,2892011Assets 2012: $75,635Liabilities 2012: $0Net Assets 2012: $75,6352012Assets 2013: $80,588Liabilities 2013: $0Net Assets 2013: $80,5882013Assets 2014: $95,412Liabilities 2014: $0Net Assets 2014: $95,4122014Assets 2015: $103,682Liabilities 2015: $0Net Assets 2015: $103,6822015Assets 2016: $103,219Liabilities 2016: $31,851Net Assets 2016: $71,3682016Assets 2017: $96,490Liabilities 2017: $9,945Net Assets 2017: $86,5452017Assets 2018: $112,881Liabilities 2018: $3,9862018Assets 2019: $102,610Liabilities 2019: $7,258Net Assets 2019: $95,3522019Assets 2020: $209,616Liabilities 2020: $5,567Net Assets 2020: $204,0492020Assets 2021: $335,153Liabilities 2021: $2,695Net Assets 2021: $332,4582021Assets 2022: $534,978Liabilities 2022: $9,367Net Assets 2022: $525,6112022Assets 2023: $949,022Liabilities 2023: $22,432Net Assets 2023: $926,5902023Assets 2024: $866,552Liabilities 2024: $5,592Net Assets 2024: $860,9602024

Highlighted filing

2024

Assets$866,552
Liabilities$5,592
Net Assets$860,960

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $105,173Expenses 2011: $93,567Net Income 2011: $11,6062011Revenue 2012: $59,466Expenses 2012: $36,316Net Income 2012: $23,1502012Revenue 2013: $50,068Expenses 2013: $44,967Net Income 2013: $5,1012013Revenue 2014: $38,512Expenses 2014: $23,688Net Income 2014: $14,8242014Revenue 2015: $34,851Expenses 2015: $26,709Net Income 2015: $8,1422015Revenue 2016: $64,648Expenses 2016: $100,605Net Income 2016: -$35,9572016Revenue 2017: $85,554Expenses 2017: $70,377Net Income 2017: $15,1772017Revenue 2018: $76,614Expenses 2018: $54,264Net Income 2018: $22,3502018Revenue 2019: $42,210Expenses 2019: $55,753Net Income 2019: -$13,5432019Revenue 2020: $190,829Expenses 2020: $129,666Net Income 2020: $61,1632020Revenue 2021: $251,646Expenses 2021: $123,237Net Income 2021: $128,4092021Revenue 2022: $465,084Expenses 2022: $290,317Net Income 2022: $174,7672022Revenue 2023: $735,468Expenses 2023: $331,439Net Income 2023: $404,0292023Revenue 2024: $384,539Expenses 2024: $450,169Net Income 2024: -$65,6302024

Highlighted filing

2024

Revenue$384,539
Expenses$450,169
Net Income-$65,630

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.67$0.06$8.61$3.85$4.50$0.66
2023Detailed filing. Detailed filing data is available for this year.$9.49$0.22$9.27$7.35$3.31$4.04
2022Detailed filing. Detailed filing data is available for this year.$5.35$0.09$5.26$4.65$2.90$1.75
2021Detailed filing. Detailed filing data is available for this year.$3.35$0.03$3.32$2.52$1.23$1.28
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.06$2.04$1.91$1.30$0.61
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.07$0.95$0.42$0.56$0.14
2018Summary only. Only limited summary data is available for this year.$1.13$0.04$0.77$0.54$0.22
2017Detailed filing. Detailed filing data is available for this year.$0.96$0.10$0.87$0.86$0.70$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.32$0.71$0.65$1.01$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.35$0.27$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.39$0.24$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.50$0.45$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.59$0.36$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$1.05$0.94$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 15, 2025
Return Version
2024v5.0
Gross Receipts
$429,424
Mission and Program Overview

Mission

To protect the quality of lake leelanau and its watershed through education and other lake protection activites

The lake leelanau lake association is dedicated to protecting and enhancing the quality and beauty of lake leelanau and its surrounding watershed for current and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$156,150$659,022▲ $502,872
Land, Buildings, and Equipment, Net$143,356$152,501▲ $9,145
Cash and Non-Interest-Bearing Accounts$400,544$52,740▼ $347,804
Accounts Receivable$23,972--
Pledges and Grants Receivable$225,000$2,289▼ $222,711
Total Assets$949,022$866,552▼ $82,470
Liabilities
Accounts Payable and Accrued Expenses$22,432$5,592▼ $16,840
Total Liabilities$22,432$5,592▼ $16,840
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$696,678$856,636▲ $159,958
Net Assets With Donor Restrictions$229,912$4,324▼ $225,588
Total Net Assets Fund Balance$926,590$860,960▼ $65,630
Total Liabilities and Net Assets / Fund Balance$949,022$866,552▼ $82,470

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$152,501$43,604$196,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don BatyChair
Nancy PopaPresident
Andy JamiesonDirector
Barb KobberstadDirector
Diane PelakDirector
Doug VandykeDirector
George PrewittDirector
Jeff GreenDirector
Kate AppelDirector
Kathy BirneyDirector
Laura PaineDirector
Lori ObersonDirector
Rob MackenzieDirector
Sue DownsDirector
Wayne WunderlichDirector
Greg VogtSecretary
Laurie WilkinsVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$365,122
Program Service Revenue
$7,377
Investment Income
$17,403
Other Revenue
$-5,363
All Other Contributions
$41,314
Change in Net Assets
$-65,630

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$44,885Fair Market Value (FMV)
Total Noncash Contributions1$44,885-

Audited Revenue Reconciliation

Revenue per Audited Statements
$384,539
Total Revenue per Audited Statements
$384,539
Total Revenue per Form 990
$384,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,594
Salaries, Compensation, and Employee Benefits$195,575
Total Fundraising Expense$61,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,432$35,984$30,021$171,437
Depreciation Depletion$21,881--$21,881
Fees for Services Legal$18,680$1,240-$19,920
All Other Expenses-$4,489$11,587$16,076
Payroll Taxes$9,675$3,044$2,558$15,277
Fees for Services Accounting-$10,030-$10,030
Office Expenses-$8,999$398$9,397
Other Employee Benefits$6,357$1,255$1,249$8,861
Other Expenses$20,616-$7,194$7,194
Travel$1,610$1,025$152$2,787
Insurance-$1,773-$1,773
Total Functional Expenses$320,455$67,839$61,875$450,169

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$450,169
Total Expenses per Audited Statements$450,169
Total Expenses per Form 990$450,169
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$44,885
Fundraising Gross Income$39,155
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Year End Appeal$57,879---
Spring Fundrais$147,705$39,155$44,885$-5,730
Total Events$205,584$39,155$44,885$-5,730
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association is comprised of members who support the organization's mission of protecting and preserving lake leelanau.

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

Members have the authority to elect directors to the governing board, which oversees the organization's operations and decision-making.

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

Excepting matters that require member approval under the michigan nonprofit corporation act, the members do not have the right to approve any decisions of the board of directors of the organization

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

The form 990 is reviewed and approved by the finance committee, after which it is distributed to the entire board for review. The treasurer then signs and files the return.

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

All officers, directors, trustees, and key employees are required to disclose any potential conflicts of interest on an annual basis. In addition to the annual requirement, the president askif there is any conflicts of interest regarding the current agenda at each board meeting. The organization actively monitors and enforces compliance with the conflict of interest policy to ensure transparency and ethical governance.

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

Compensation information from the us bureau of labor statistics, the employment website indeed, and the land trust alliance compensation survey were used to determine salary market comparisons and adjustments for our year around employees. Employee performance evaluation was based on achievement of written job descriptions and goals

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

Compensation information from the us bureau of labor statistics, the employment website indeed, and the land trust alliance compensation survey were used to determine salary market comparisons and adjustments for our year around employees. Employee performance evaluation was based on achievement of written job descriptions and goals. This apllies to all key employees, officers are not compensated.

Form 990, Page 6, Part VI, Line 19

The association's governing documents, including its bylaws, form 990, and audited financial statements, are made publicly available on the organization's website. The conflict of interest policy is available upon request.

Filing and Contact Details

Filer

Filer Name
Lake Leelanau Lake Association
EIN
38-2998216
Phone
4193480121
Address
PO BOX 123, LELAND, MI 49654

Signing Officer

Name
Laurie Wilkins
Title
VP/treasurer 2024
Phone
2314994470
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurie Wilkins
Formed
1981
Legal Domicile
Mi
Voting Board Members
17
Independent Board Members
17
Employees
15
Volunteers
90

Preparer

Firm
Gabridge & Company Plc
Address
3940 PENINSULAR DR SE STE 200, GRAND RAPIDS, MI 49546
Preparer
Robert J Klein
Phone
2696513228
Supplemental Narrative

Additional Explanations

Form 990

Part iv, line 4 a very small portion of the organization's activities involve providing public comments and input to relevant authorities consistent with our mission and purpose of preserving and protecting the quality and beauty of lake leelanau. We provide both written and oral comments (a) to township planning commissions and zoning boards of appeal to educate them on ways to protect water quality through zoning and land use planning, (b) to township planning authorities on recommendations they make to township legislative bodies regarding proposed zoning ordinance changes to protect the lake; and (c) to state environmental regulatory bodies and local zoning authorities on permit applications. We do not believe any of the activities described in this paragraph involve lobbying.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/MissionDesc0THE LAKE LEELANAU LAKE ASSOCIATION IS DEDICATED TO PROTECTING AND ENHANCING THE QUALITY AND BEAUTY OF LAKE LEELANAU AND ITS SURROUNDING WATERSHED FOR CURRENT AND FUTURE GENERATIONS.
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IRS990/OtherExpensesGrp/Desc3COMMUNICATION AND FUNDRAI
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IRS990/ProgSrvcAccomActy2Grp/Desc0STEWARDSHIP: THE ASSOCIATION IS INVOLVED IN NUMEROUS STEWARDSHIP ACTIVITIES SUCH AS EDUCATION OF TERRESTRIAL INVASIVE SPECIES, PROMOTION OF PROTECTION AND RESTORATION OF SHORELINES, WATER QUALITY MONITORING, AND EDUCATING LOCAL GOVERNMENT ENTITIES ON BEST LAND USE POLICIES TO PROTECT THE WATER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART IV, LINE 4 A VERY SMALL PORTION OF THE ORGANIZATION'S ACTIVITIES INVOLVE PROVIDING PUBLIC COMMENTS AND INPUT TO RELEVANT AUTHORITIES CONSISTENT WITH OUR MISSION AND PURPOSE OF PRESERVING AND PROTECTING THE QUALITY AND BEAUTY OF LAKE LEELANAU. WE PROVIDE BOTH WRITTEN AND ORAL COMMENTS (A) TO TOWNSHIP PLANNING COMMISSIONS AND ZONING BOARDS OF APPEAL TO EDUCATE THEM ON WAYS TO PROTECT WATER QUALITY THROUGH ZONING AND LAND USE PLANNING, (B) TO TOWNSHIP PLANNING AUTHORITIES ON RECOMMENDATIONS THEY MAKE TO TOWNSHIP LEGISLATIVE BODIES REGARDING PROPOSED ZONING ORDINANCE CHANGES TO PROTECT THE LAKE; AND (C) TO STATE ENVIRONMENTAL REGULATORY BODIES AND LOCAL ZONING AUTHORITIES ON PERMIT APPLICATIONS. WE DO NOT BELIEVE ANY OF THE ACTIVITIES DESCRIBED IN THIS PARAGRAPH INVOLVE LOBBYING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS COMPRISED OF MEMBERS WHO SUPPORT THE ORGANIZATION'S MISSION OF PROTECTING AND PRESERVING LAKE LEELANAU.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE AUTHORITY TO ELECT DIRECTORS TO THE GOVERNING BOARD, WHICH OVERSEES THE ORGANIZATION'S OPERATIONS AND DECISION-MAKING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXCEPTING MATTERS THAT REQUIRE MEMBER APPROVAL UNDER THE MICHIGAN NONPROFIT CORPORATION ACT, THE MEMBERS DO NOT HAVE THE RIGHT TO APPROVE ANY DECISIONS OF THE BOARD OF DIRECTORS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE, AFTER WHICH IT IS DISTRIBUTED TO THE ENTIRE BOARD FOR REVIEW. THE TREASURER THEN SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. IN ADDITION TO THE ANNUAL REQUIREMENT, THE PRESIDENT ASKIF THERE IS ANY CONFLICTS OF INTEREST REGARDING THE CURRENT AGENDA AT EACH BOARD MEETING. THE ORGANIZATION ACTIVELY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY TO ENSURE TRANSPARENCY AND ETHICAL GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION INFORMATION FROM THE US BUREAU OF LABOR STATISTICS, THE EMPLOYMENT WEBSITE INDEED, AND THE LAND TRUST ALLIANCE COMPENSATION SURVEY WERE USED TO DETERMINE SALARY MARKET COMPARISONS AND ADJUSTMENTS FOR OUR YEAR AROUND EMPLOYEES. EMPLOYEE PERFORMANCE EVALUATION WAS BASED ON ACHIEVEMENT OF WRITTEN JOB DESCRIPTIONS AND GOALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION INFORMATION FROM THE US BUREAU OF LABOR STATISTICS, THE EMPLOYMENT WEBSITE INDEED, AND THE LAND TRUST ALLIANCE COMPENSATION SURVEY WERE USED TO DETERMINE SALARY MARKET COMPARISONS AND ADJUSTMENTS FOR OUR YEAR AROUND EMPLOYEES. EMPLOYEE PERFORMANCE EVALUATION WAS BASED ON ACHIEVEMENT OF WRITTEN JOB DESCRIPTIONS AND GOALS. THIS APLLIES TO ALL KEY EMPLOYEES, OFFICERS ARE NOT COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ASSOCIATION'S GOVERNING DOCUMENTS, INCLUDING ITS BYLAWS, FORM 990, AND AUDITED FINANCIAL STATEMENTS, ARE MADE PUBLICLY AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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