Civic Intelligence

Ogemaw Hills Recreation Department

EIN 38-3039885 • 501(c)3 • West Branch, MI

Profile

Development of a recreation park for the public and maintaining the park

P O Box 645West Branch, MI 48661

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

7th percentile

-161%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$191,656

Down $31,936 (-14%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$191,656

Down $31,936 (-14%) from 2023

Revenue

Up

$4,411

Up $410 (+10%) from 2023

Expenses

Down

$11,510

Down $1,629 (-12%) from 2023

Net Income

Up

-$7,099

Up $2,039 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $225,957Liabilities 2010: $1,570Net Assets 2010: $224,3872010Assets 2011: $231,016Net Assets 2011: $231,0162011Assets 2012: $230,314Net Assets 2012: $230,3142012Assets 2013: $232,069Liabilities 2013: $0Net Assets 2013: $232,0692013Assets 2014: $231,123Liabilities 2014: $0Net Assets 2014: $231,1232014Assets 2015: $231,350Liabilities 2015: $0Net Assets 2015: $231,3502015Assets 2016: $212,048Liabilities 2016: $0Net Assets 2016: $212,0482016Assets 2017: $208,137Liabilities 2017: $0Net Assets 2017: $208,1372017Assets 2018: $182,021Liabilities 2018: $0Net Assets 2018: $182,0212018Assets 2019: $242,323Liabilities 2019: $0Net Assets 2019: $183,0752019Assets 2020: $239,122Liabilities 2020: $0Net Assets 2020: $239,1222020Assets 2021: $232,436Liabilities 2021: $0Net Assets 2021: $232,4362021Assets 2022: $232,730Liabilities 2022: $0Net Assets 2022: $232,7302022Assets 2023: $223,592Liabilities 2023: $0Net Assets 2023: $223,5922023Assets 2024: $191,656Net Assets 2024: $191,6562024

Highlighted filing

2024

Assets$191,656
Liabilities-
Net Assets$191,656

Operations Trend

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

$40K$20K$0-$20KRevenue 2010: $15,273Expenses 2010: $7,063Net Income 2010: $8,2102010Revenue 2011: $15,414Expenses 2011: $8,785Net Income 2011: $6,6292011Revenue 2012: $7,250Expenses 2012: $7,952Net Income 2012: -$7022012Revenue 2013: $10,756Expenses 2013: $9,001Net Income 2013: $1,7552013Revenue 2014: $8,294Expenses 2014: $9,240Net Income 2014: -$9462014Revenue 2015: $8,033Expenses 2015: $7,806Net Income 2015: $2272015Revenue 2016: $7,261Expenses 2016: $26,563Net Income 2016: -$19,3022016Revenue 2017: $6,009Expenses 2017: $9,920Net Income 2017: -$3,9112017Revenue 2018: $18,649Expenses 2018: $10,283Net Income 2018: $8,3662018Revenue 2019: $10,450Expenses 2019: $9,396Net Income 2019: $1,0542019Revenue 2020: $5,909Expenses 2020: $9,110Net Income 2020: -$3,2012020Revenue 2021: $1,738Expenses 2021: $8,424Net Income 2021: -$6,6862021Revenue 2022: $11,935Expenses 2022: $11,641Net Income 2022: $2942022Revenue 2023: $4,001Expenses 2023: $13,139Net Income 2023: -$9,1382023Revenue 2024: $4,411Expenses 2024: $11,510Net Income 2024: -$7,0992024

Highlighted filing

2024

Revenue$4,411
Expenses$11,510
Net Income-$7,099

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.04$0.12$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.04$0.13$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$0.12$0.12$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.02$0.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.00$2.39$0.06$0.09$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.42$0.00$1.83$0.10$0.09$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.19$0.10$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.06$0.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.07$0.27$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.08$0.08$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.08$0.09$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.11$0.09$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$2.30$0.07$0.08$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$2.31$0.15$0.09$0.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.02$2.24$0.15$0.07$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$4,411
Mission and Program Overview

Mission

Development of a recreation park for the public and maintaining the park

Program Services

DescriptionGrantsExpenses
BALL FIELDS AND DISC GOLF AREA WERE MAINTAINED AND USED BY THE PUBLIC$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DONALD J LUCASPresident-$0--
MARK DANTZERVice President-$0--
TRACY TURNERTreasurer-$0--
DENNY TUROWSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Ogemaw Hills Recreation Department
EIN
38-3039885
Phone
9893291317
Address
P O BOX 645, WEST BRANCH, MI 48661

Signing Officer

Name
Donald J Lucas
Title
President
Phone
9893291317
Signed
2025-11-07

Preparer

Firm
Zettel Accounting & Tax Service LLC
Address
5596 E Nestel Road, Saint Helen, MI 48656
Preparer
Vera Zettel
Phone
9893894619
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

INTEREST INCOME 6.

Form 990EZ, Part I, Line 8

DIVIDEND INCOME 70.

Form 990EZ, Part I, Line 8

Reimbursed utilities 1538.

Form 990EZ, Part I, Line 8

FIELD MAINTENANCE 0.

Form 990EZ, Part I, Line 16

REPAIRS TO EQUIPMENT 0.

Form 990EZ, Part I, Line 16

OFFICE EXPENSE 182.

Form 990EZ, Part I, Line 16

Depreciation 3800.

Form 990EZ, Part I, Line 20

Depreciation was not taken in the building and equipment -13287.

Form 990EZ, Part I, Line 20

Line 24 there are no other assets -11550.

Raw XML Appendix178 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/PersonNm0DONALD J LUCAS
IRS990EZ/BooksInCareOfDetail/PhoneNum09897098305
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01197 GALLAGHER ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WEST BRANCH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048661
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05317
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02166
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01497
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7099
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0223592
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0191656
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt04411
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt01300
IRS990EZ/LandAndBuildingsGrp/BOYAmt0202777
IRS990EZ/LandAndBuildingsGrp/EOYAmt0189490
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0223592
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0191656
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0223592
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0191656
IRS990EZ/OccupancyRentUtltsAndMaintAmt07528
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DONALD J LUCAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARK DANTZER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TRACY TURNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DENNY TUROW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015498
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-24837
IRS990EZ/OtherExpensesTotalAmt03982
IRS990EZ/OtherRevenueTotalAmt01614
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0DEVELOPMENT OF A RECREATION PARK FOR THE PUBLIC AND MAINTAINING THE PARK
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BALL FIELDS AND DISC GOLF AREA WERE MAINTAINED AND USED BY THE PUBLIC
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt011510
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt04411
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt09515
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013280
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05030
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010230
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.56490
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.62250
IRS990ScheduleA/PublicSupportTotal170Amt013280
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0951
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt09515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0879
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013280
IRS990ScheduleA/TotalSupportAmt023510
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INTEREST INCOME 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIVIDEND INCOME 70.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REIMBURSED UTILITIES 1538.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FIELD MAINTENANCE 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS TO EQUIPMENT 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE EXPENSE 182.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Depreciation 3800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DEPRECIATION WAS NOT TAKEN IN THE BUILDING AND EQUIPMENT -13287.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LINE 24 THERE ARE NO OTHER ASSETS -11550.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD J LUCAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09893291317
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OGEMAW HILLS RECREATION DEPARTMENT
ReturnHeader/Filer/BusinessNameControlTxt0OGEM
ReturnHeader/Filer/EIN0383039885
ReturnHeader/Filer/PhoneNum09893291317
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 645
ReturnHeader/Filer/USAddress/CityNm0WEST BRANCH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048661
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873547423
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Zettel Accounting & Tax Service LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05596 E Nestel Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Helen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048656
ReturnHeader/PreparerPersonGrp/PhoneNum09893894619
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Vera Zettel
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-07T14:45:26-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.