Civic Intelligence

Michigan Lake & Stream Associations

EIN 38-6159369 • 501(c)3 • Kalamazoo, MI

Profile

Preservation and protection of michigan inland lakes and streams

PO Box 19615Kalamazoo, MI 49019

www.mymlsa.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.01x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

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 2025

Asset Growth

38th percentile

-1.1%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

26th percentile

-9.7%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$693,766

Up $60,534 (+9.6%) from 2023

Liabilities

Down

$33,216

Down $49,096 (-60%) from 2023

Net Assets

Up

$660,550

Up $109,630 (+20%) from 2023

Revenue

Up

$389,848

Up $86,403 (+28%) from 2023

Expenses

Up

$289,176

Up $28,931 (+11%) from 2023

Net Income

Up

$100,672

Up $57,472 (+133%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $125,230Liabilities 2010: $0Net Assets 2010: $125,2302010Assets 2011: $127,752Liabilities 2011: $0Net Assets 2011: $127,7522011Assets 2012: $144,057Liabilities 2012: $0Net Assets 2012: $144,0572012Assets 2013: $157,338Liabilities 2013: $02013Assets 2014: $164,503Liabilities 2014: $0Net Assets 2014: $164,5032014Assets 2015: $134,150Liabilities 2015: $0Net Assets 2015: $134,1502015Assets 2016: $302,298Liabilities 2016: $0Net Assets 2016: $302,2982016Assets 2017: $324,841Liabilities 2017: $0Net Assets 2017: $324,8412017Assets 2018: $341,315Liabilities 2018: $0Net Assets 2018: $341,3152018Assets 2019: $371,476Liabilities 2019: $0Net Assets 2019: $371,4762019Assets 2020: $417,918Liabilities 2020: $0Net Assets 2020: $417,9182020Assets 2021: $488,376Liabilities 2021: $1,336Net Assets 2021: $487,0402021Assets 2022: $452,686Liabilities 2022: $1,769Net Assets 2022: $450,9172022Assets 2023: $633,232Liabilities 2023: $82,312Net Assets 2023: $550,9202023Assets 2024: $693,766Liabilities 2024: $33,216Net Assets 2024: $660,5502024

Highlighted filing

2024

Assets$693,766
Liabilities$33,216
Net Assets$660,550

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $122,758Expenses 2010: $141,566Net Income 2010: -$18,8082010Revenue 2011: $134,965Expenses 2011: $132,443Net Income 2011: $2,5222011Revenue 2012: $141,434Expenses 2012: $134,434Net Income 2012: $7,0002012Revenue 2013: $153,223Expenses 2013: $158,810Net Income 2013: -$5,5872013Revenue 2014: $193,242Expenses 2014: $186,077Net Income 2014: $7,1652014Revenue 2015: $167,206Expenses 2015: $196,702Net Income 2015: -$29,4962015Revenue 2016: $397,580Expenses 2016: $229,432Net Income 2016: $168,1482016Revenue 2017: $293,797Expenses 2017: $271,254Net Income 2017: $22,5432017Revenue 2018: $311,600Expenses 2018: $295,126Net Income 2018: $16,4742018Revenue 2019: $310,140Expenses 2019: $279,667Net Income 2019: $30,4732019Revenue 2020: $178,204Expenses 2020: $182,315Net Income 2020: -$4,1112020Revenue 2021: $292,169Expenses 2021: $175,225Net Income 2021: $116,9442021Revenue 2022: $275,645Expenses 2022: $253,342Net Income 2022: $22,3032022Revenue 2023: $303,445Expenses 2023: $260,245Net Income 2023: $43,2002023Revenue 2024: $389,848Expenses 2024: $289,176Net Income 2024: $100,6722024

Highlighted filing

2024

Revenue$389,848
Expenses$289,176
Net Income$100,672

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$0.33$6.61$3.90$2.89$1.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$0.82$5.51$3.03$2.60$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$0.02$4.51$2.76$2.53$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$0.01$4.87$2.92$1.75$1.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.00$4.18$1.78$1.82$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.00$3.71$3.10$2.80$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.00$3.41$3.12$2.95$0.16
2017Summary only. Only limited summary data is available for this year.$3.25$0.00$3.25$2.94$2.71$0.23
2016Summary only. Only limited summary data is available for this year.$3.02$0.00$3.02$3.98$2.29$1.68
2015Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$1.67$1.97$0.29
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.00$1.65$1.93$1.86$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.53$1.59$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.41$1.34$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$1.35$1.32$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$1.23$1.42$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.1
Gross Receipts
$389,848
Mission and Program Overview

Mission

Preservation and protection of michigan inland lakes and streams

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$340,666$584,104▲ $243,438
Pledges and Grants Receivable$104,976$54,416▼ $50,560
Cash and Non-Interest-Bearing Accounts$137,047$43,453▼ $93,594
Savings and Temporary Cash Investments$50,543$11,793▼ $38,750
Total Assets$633,232$693,766▲ $60,534
Liabilities
Deferred Revenue$75,016$24,457▼ $50,559
Accounts Payable and Accrued Expenses$7,296$8,759▲ $1,463
Total Liabilities$82,312$33,216▼ $49,096
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$550,920$660,550▲ $109,630
Total Net Assets Fund Balance$550,920$660,550▲ $109,630
Total Liabilities and Net Assets / Fund Balance$633,232$693,766▲ $60,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$584,104--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$168,828
Program Service Revenue
$189,760
Investment Income
$31,260
Other Revenue
$0
All Other Contributions
$47,486
Change in Net Assets
$100,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$208,764
Salaries, Compensation, and Employee Benefits$75,112
Grants and Similar Amounts Paid$5,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$31,248$38,448-$69,696
Conferences and Meetings$60,839--$60,839
Fees for Services Management$25,178--$25,178
Office Expenses-$11,442-$11,442
All Other Expenses$5,955$3,524-$9,479
Fees for Services Accounting-$9,478-$9,478
Fees for Services Legal-$7,862-$7,862
Payroll Taxes$2,437$2,979-$5,416
Grants to Domestic Orgs$5,300--$5,300
Other Expenses$18,676$4,145-$4,145
Travel$3,906--$3,906
Insurance-$2,581-$2,581
Total Functional Expenses$202,436$86,740$0$289,176
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grand Valley State UniversityAllendale, MI501(c)3Research$5,000
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
Lobbying 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, Part VI, Section B, Line 11B

The president, directors, and treasurer review the 990

Form 990, Part VI, Section C, Line 19

All documents are available upon written request. Requests need to be made in writing to the governing board, at which time a mutually agreed time will be arranged between the board and the requestor.

Filing and Contact Details

Filer

Filer Name
Michigan Lakes and Streams
EIN
38-6159369
Phone
9898315100
Address
PO BOX 19615, KALAMAZOO, MI 49019

Signing Officer

Name
Michael Gallagher
Title
Treasurer
Phone
9898315100
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Gallagher
Formed
1963
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
250

Preparer

Firm
Rehmann Robson LLC
Address
8700 GULL ROAD, RICHLAND, MI 49083
Preparer
Katherine Sheldon CPA
Phone
2696299658
Raw XML Appendix393 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/AllOtherExpensesGrp/TotalAmt09479
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/ConservationEasementsInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt024050
IRS990/ProgSrvcAccomActy2Grp/Desc0DNR/MSL&A SELF HELP PROGRAMS; SECCHI DISC, SPRING PHOSPHORUS AND MISCELLANEOUS PROJECTS TO EDUCATE RIPARIANS AND GATHER DATA ON LAKES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt068161
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05300
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt037872
IRS990/ProgSrvcAccomActy3Grp/Desc0ANNUAL CONFERENCE: SPEAKERS ON THE TOPIC OF MAINTAINING WATER QUALITY AND ORGANIZING TO ACHIEVE THIS GOAL
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt054130
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt061225
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0140578
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt011100
IRS990/PYInvestmentIncomeAmt015623
IRS990/PYOtherExpensesAmt0178543
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0147244
IRS990/PYRevenuesLessExpensesAmt043200
IRS990/PYSalariesCompEmpBnftPaidAmt070602
IRS990/PYTotalExpensesAmt0260245
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0303445
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0100672
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt066613
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050543
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011793
IRS990ScheduleA/TestPublicSafetyInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0584104
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0584104
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0RESEARCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GRAND VALLEY STATE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0381684280
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01 CAMPUS DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ALLENDALE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049401
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, DIRECTORS, AND TREASURER REVIEW THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. REQUESTS NEED TO BE MADE IN WRITING TO THE GOVERNING BOARD, AT WHICH TIME A MUTUALLY AGREED TIME WILL BE ARRANGED BETWEEN THE BOARD AND THE REQUESTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0633232
IRS990/TotalAssetsEOYAmt0693766
IRS990/TotalAssetsGrp/BOYAmt0633232
IRS990/TotalAssetsGrp/EOYAmt0693766
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0168828
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086740
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0202436
IRS990/TotalFunctionalExpensesGrp/TotalAmt0289176
IRS990/TotalGrossUBIAmt024050
IRS990/TotalLiabilitiesBOYAmt082312
IRS990/TotalLiabilitiesEOYAmt033216
IRS990/TotalLiabilitiesGrp/BOYAmt082312
IRS990/TotalLiabilitiesGrp/EOYAmt033216
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0550920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0660550
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0202436
IRS990/TotalProgramServiceRevenueAmt0189760
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031260
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0165710
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389848
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt024050
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0633232
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0693766
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03906
IRS990/TravelGrp/TotalAmt03906
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 19615
IRS990/USAddress/CityNm0KALAMAZOO
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049019
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MYMLSA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL GALLAGHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09898315100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN LAKES AND STREAMS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0386159369
ReturnHeader/Filer/PhoneNum09898315100
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 19615
ReturnHeader/Filer/USAddress/CityNm0KALAMAZOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049019
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383635706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08700 GULL ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049083
ReturnHeader/PreparerPersonGrp/PhoneNum02696299658
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHERINE SHELDON CPA
ReturnHeader/ReturnTs02025-06-13T08:34:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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