Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 38-3074447 • 501(c)3 • Ludington, MI
Profile
FLSP was established May 25, 1992 and functions privately, as a non-profit 501(c)(3) organization, to promote the wise use and conservation of the Ludington State Park, one of the most beautiful state parks ever.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
95th percentile
Faster revenue growth than 95% of similar nonprofits.
Assets
Up$348,930
Up $207,974 (+148%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$348,930
Up $207,974 (+148%) from 2024
Revenue
Up$256,950
Up $169,508 (+194%) from 2024
Expenses
Down$48,976
Down $9,174 (-16%) from 2024
Net Income
Up$207,974
Up $178,682 (+610%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
FLSP was established May 25, 1992 and functions privately, as a non-profit 501(c)(3) organization, to promote the wise use and conservation of the Ludington State Park, one of the most beautiful state parks ever.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $140,956 | $348,930 | ▲ $207,974 |
| Rtn Earn Endowment Incm Other Fnds | $140,956 | $348,930 | ▲ $207,974 |
| Total Assets | $140,956 | $348,930 | ▲ $207,974 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $140,956 | $348,930 | ▲ $207,974 |
| Total Liabilities and Net Assets / Fund Balance | $140,956 | $348,930 | ▲ $207,974 |
| Name | Title |
|---|---|
| Patrick Ohare | President |
| Gary Hearing | Vice President |
| Bernadette Seim-barnes | Director |
| Bob Sasin | Director |
| Corinne Rogers | Director |
| Mary Anne Reiner | Director |
| Nancy Hesting | Director |
| Rachel Gaudette | Director |
| Jim Gallie | Manager |
| Margaret Gramas | Secretary |
| Dan Adams | Supervisor |
| John Savage | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $48,976 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Information Technology | $2,592 | - | - | $2,592 |
| Advertising | $1,497 | - | - | $1,497 |
| Fees for Services Other | $1,394 | - | - | $1,394 |
| Other Expenses | $1,343 | - | - | $1,343 |
| Office Expenses | $293 | - | - | $293 |
| Total Functional Expenses | $48,976 | $0 | $0 | $48,976 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization has members and a governing board of directors responsible for making operational decisions. Members in good standing have voting rights at the annual meeting.”
“Current members in good standing elect the board of directors at the annual meeting.”
“All members of the board of directors receive a copy of form 990 for review before filing. Upon approval, the form is submitted.”
“The friends of ludington state park has a conflict of interest policy in place and monitors organizational activities for compliance with the policy.”
“Board members receive no compensation for director duties.”
“THE ORganizations form 990 is available to the public on”
“MIGHT BE AVAILABLE.”
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/AdvertisingGrp/TotalAmt | 0 | 1497 |
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| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 123 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Ludington |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49431 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 348930 |
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| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 11676 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2789 |
| IRS990/CYOtherExpensesAmt | 0 | 48976 |
| IRS990/CYOtherRevenueAmt | 0 | 5729 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 236756 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 207974 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 48976 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 256950 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Programs to support and improve the park within the bounds of limits set up by the State. Our programs are designed to promote and enhance park operations. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1394 |
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| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RACHEL GAUDETTE |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN SAVAGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | PATRICK OHARE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GARY HEARING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | NANCY HESTING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MARGARET GRAMAS |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SUPERVISOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
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| IRS990/GrossReceiptsAmt | 0 | 256950 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 348930 |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 1 | SPECIAL EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | PARK IMPROVEMENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | GIFTS IN KIND |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 11035 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2242 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 28580 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1343 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11035 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2242 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28580 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1343 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | RECYCLED CANS AND BOTTL |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SALES |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1491 |
| IRS990/OtherRevenueTotalAmt | 0 | 5729 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JOHN SAVAGE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DONATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPECIAL EVENTS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 766 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 766 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 207974 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 63237 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53139 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 408787 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2400 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 675 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 5883 |
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| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 25871 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 54172 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 675 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 19 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 5883 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MEMBERS AND A GOVERNING BOARD OF DIRECTORS RESPONSIBLE FOR MAKING OPERATIONAL DECISIONS. MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CURRENT MEMBERS IN GOOD STANDING ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COPY OF FORM 990 FOR REVIEW BEFORE FILING. UPON APPROVAL, THE FORM IS SUBMITTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FRIENDS OF LUDINGTON STATE PARK HAS A CONFLICT OF INTEREST POLICY IN PLACE AND MONITORS ORGANIZATIONAL ACTIVITIES FOR COMPLIANCE WITH THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD MEMBERS RECEIVE NO COMPENSATION FOR DIRECTOR DUTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORganizations form 990 is available to the public on |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MIGHT BE AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Governing documents etc available to public Part VI line 19 |
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| IRS990/USAddress/CityNm | 0 | Ludington |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN SAVAGE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF LUDINGTON STATE PARK |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 383074447 |
| ReturnHeader/Filer/InCareOfNm | 0 | % JOHN SAVAGE |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lake Michigan CPA Services PLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 317 S James Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Ludington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
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| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2318434085 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SARAH KANITZ |
| ReturnHeader/ReturnTs | 0 | 2026-02-24T14:14:08-06:00 |
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