Civic Intelligence

Armory Youth Project

EIN 45-4756059 • 501(c)3 • Manistee, MI

Profile

The mission of the Armory Youth Project is to provide a safe environment where young people can build community and be encouraged in their educational, emotional, physical, and Christian spiritual development.

555 1st StreetManistee, MI 49660

www.armoryyouthproject.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.09x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

5th percentile

-81%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-53%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$915,603

Down $87,118 (-8.7%) from 2024

Liabilities

Down

$195,685

Down $106,383 (-35%) from 2024

Net Assets

Up

$719,918

Up $19,265 (+2.7%) from 2024

Revenue

Up

$408,568

Up $10,154 (+2.5%) from 2024

Expenses

Up

$389,303

Up $17,866 (+4.8%) from 2024

Net Income

Down

$19,265

Down $7,712 (-29%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $899,755Liabilities 2016: $0Net Assets 2016: $899,7552016Assets 2017: $1,036,558Liabilities 2017: $242,003Net Assets 2017: $794,5552017Assets 2018: $964,204Liabilities 2018: $247,186Net Assets 2018: $717,0182018Assets 2019: $822,751Liabilities 2019: $219,760Net Assets 2019: $602,9912019Assets 2020: $801,482Liabilities 2020: $213,975Net Assets 2020: $587,5072020Assets 2021: $866,691Liabilities 2021: $202,070Net Assets 2021: $664,6212021Assets 2022: $1,012,629Liabilities 2022: $196,461Net Assets 2022: $816,1682022Assets 2023: $865,985Liabilities 2023: $192,309Net Assets 2023: $673,6762023Assets 2024: $1,002,721Liabilities 2024: $302,068Net Assets 2024: $700,6532024Assets 2025: $915,603Liabilities 2025: $195,685Net Assets 2025: $719,9182025

Highlighted filing

2025

Assets$915,603
Liabilities$195,685
Net Assets$719,918

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $173,408Expenses 2016: $5,549Net Income 2016: $167,8592016Revenue 2017: $115,417Expenses 2017: $190,038Net Income 2017: -$74,6212017Revenue 2018: $119,102Expenses 2018: $196,485Net Income 2018: -$77,3832018Revenue 2019: $145,240Expenses 2019: $259,668Net Income 2019: -$114,4282019Revenue 2020: $179,542Expenses 2020: $210,929Net Income 2020: -$31,3872020Revenue 2021: $281,323Expenses 2021: $218,516Net Income 2021: $62,8072021Revenue 2022: $376,922Expenses 2022: $226,380Net Income 2022: $150,5422022Revenue 2023: $175,914Expenses 2023: $318,425Net Income 2023: -$142,5112023Revenue 2024: $398,414Expenses 2024: $371,437Net Income 2024: $26,9772024Revenue 2025: $408,568Expenses 2025: $389,303Net Income 2025: $19,2652025

Highlighted filing

2025

Revenue$408,568
Expenses$389,303
Net Income$19,265

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 27, 2026
Return Version
2025v4.0
Gross Receipts
$415,440
Mission and Program Overview

Mission

Empowering youth of manistee county

The mission of the Armory Youth Project is to provide a safe environment where young people can build community and be encouraged in their educational, emotional, physical, and Christian spiritual development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$597,908$644,854▲ $46,946
Savings and Temporary Cash Investments$369,636$229,853▼ $139,783
Cash and Non-Interest-Bearing Accounts$19,735$25,621▲ $5,886
Accounts Receivable$15,442$15,050▼ $392
Prepaid Expenses and Deferred Charges-$225-
Total Assets$1,002,721$915,603▼ $87,118
Liabilities
Mortgage Notes Payable Secured by Investment Property$172,833$166,907▼ $5,926
Other Liabilities$121,184$15,205▼ $105,979
Accounts Payable and Accrued Expenses$8,051$13,573▲ $5,522
Total Liabilities$302,068$195,685▼ $106,383
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$531,438$719,230▲ $187,792
Net Assets With Donor Restrictions$169,215$688▼ $168,527
Total Net Assets Fund Balance$700,653$719,918▲ $19,265
Total Liabilities and Net Assets / Fund Balance$1,002,721$915,603▼ $87,118

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$568,661$167,117$735,778
Other Land Buildings$68,475$964$69,439
Equipment$7,718$56,527$64,245
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janice DavidsonExecutive DirectorFT$70,541$70,541

Board Members and Trustees

NameTitle
Michelle MayPresidentSecretary
Michael HudakVice President
Kathi HoustonBoard Member
Robin McGarrah-MartellBoard Member
Shannon GrunoBoard Member
Pat LynettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$306,225
Program Service Revenue
$34,955
Investment Income
$12,352
Other Revenue
$55,036
All Other Contributions
$176,293
Change in Net Assets
$19,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$271,785
Salaries, Compensation, and Employee Benefits$117,518
Total Fundraising Expense$6,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$129,459$1,218-$129,459
Other Salaries and Wages$83,208$18,459-$101,667
Occupancy$39,668$21,361-$61,029
All Other Expenses$10,972$7,654$6,697$25,323
Depreciation Depletion$22,493--$22,493
Payroll Taxes$14,315$1,536-$15,851
Office Expenses$3,100$3,793-$6,893
Fees for Services Accounting-$6,650-$6,650
Fees for Services Other-$4,455-$4,455
Fees for Services Legal-$3,473-$3,473
Advertising$1,900$398-$2,298
Conferences and Meetings$95$429-$524
Insurance-$515-$515
Total Functional Expenses$312,665$69,941$6,697$389,303
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,908
Fundraising Direct Expenses$6,872
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Showcase Brk$49,462$49,462$2,802$46,660
Arts Craft$12,364$12,364$4,070$8,294
Total Events$61,908$61,908$6,872$55,036
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$7,359
Payroll Liabilities$4,731
Credit Card Payable$3,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Organizations Process to Review Form 990 The Board of Directors review the 990 before submission.

Conflict of interest policy compliance Part VI line 12C

Enforcement of Conflicts Policy-Annual review performed by the Board of Directors.

CEO executive director top management comp Part VI line 15A

Conpensation Process for Top Official Executive Director compensation determined by Board of Directors to be aligned with area of responsibilities.

Other officer or key employee compensation Part VI line 15B

Compensation Process for Officers and Key Employees Board of Directors review compensation for Executive Director.

Governing documents etc available to public Part VI line 19

Governing Documents Disclosure Explanation Documents available to the public upon request. Form 990 available to public on Guidestar.org website.

Filing and Contact Details

Filer

Filer Name
Armory Youth Project
EIN
45-4756059
In Care Of
% Pat Lynett
Phone
2312991205
Address
555 1st Street, Manistee, MI 49660

Signing Officer

Name
Pat Lynett
Title
Treasurer
Phone
2312991205
Signed
2026-02-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Michelle May
Formed
2016
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
20

Preparer

Firm
Connie M Tewes CPA LLC
Address
5718 W US 10, Ludington, MI 49431
Preparer
Connie M Tewes CPA
Phone
2313424988
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Other Changes in Net Assets Explanation Prior Period Expense Adjustment $-1,005

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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03746
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02477
IRS990ScheduleA/OtherIncome170Grp/TotalAmt025512
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79640
IRS990ScheduleA/PublicSupportPY170Pct00.98450
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0231967
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0568661
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0167117
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0735778
IRS990ScheduleD/EquipmentGrp/BookValueAmt07718
IRS990ScheduleD/EquipmentGrp/DepreciationAmt056527
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064245
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt068475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0964
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069439
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17359
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Credit Card Payable
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organizations Process to Review Form 990 The Board of Directors review the 990 before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforcement of Conflicts Policy-Annual review performed by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conpensation Process for Top Official Executive Director compensation determined by Board of Directors to be aligned with area of responsibilities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation Process for Officers and Key Employees Board of Directors review compensation for Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing Documents Disclosure Explanation Documents available to the public upon request. Form 990 available to public on Guidestar.org website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Changes in Net Assets Explanation Prior Period Expense Adjustment $-1,005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312665
IRS990/TotalFunctionalExpensesGrp/TotalAmt0389303
IRS990/TotalGrossUBIAmt055036
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IRS990/TotalProgramServiceRevenueAmt034955
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047307
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408568
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt055036
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0555 1st Street
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