Civic Intelligence

Friends of Orchard Beach State Park

EIN 84-3773105 • 501(c)3 • Manistee, MI

Pub. 78 Eligible990-N Coverage

Profile

To provide assistance to the State Park

2064 Lakeshore RdManistee, MI 49660

orchardbeachfriends.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

98th percentile

99%

Higher net margin than 98% 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

88th percentile

59%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

82nd percentile

42%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$246,113

Up $148,149 (+151%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$246,113

Up $148,149 (+151%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin98th percentile

Revenue

Up

$155,850

Up $78,954 (+103%) from 2022

Expenses

Up

$1,963

Up $1,151 (+142%) from 2022

Net Income

Up

$153,887

Up $77,803 (+102%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$300K$200K$100K$0Assets 2022: $97,964Liabilities 2022: $0Net Assets 2022: $97,9642022Assets 2024: $246,113Liabilities 2024: $0Net Assets 2024: $246,1132024

Highlighted filing

2024

Assets$246,113
Liabilities$0
Net Assets$246,113
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$200K$150K$100K$50K$0Revenue 2022: $76,896Expenses 2022: $812Net Income 2022: $76,0842022Revenue 2024: $155,850Expenses 2024: $1,963Net Income 2024: $153,8872024

Highlighted filing

2024

Revenue$155,850
Expenses$1,963
Net Income$153,887
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$246,113
Liabilities
$0
Net assets
$246,113
Revenue
$155,850
Expenses
$1,963
Net income
$153,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$1.56$0.02$1.54
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.77$0.01$0.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 21, 2025
Return Version
2024v5.0
Gross Receipts
$156,408
Mission and Program Overview

Mission

To provide assistance to the State Park

Program Services

DescriptionGrantsExpenses
To facilitate the Park Superintendents ability to obtain resources for non-routine maintenance & improvement projects.-$1,550
Work with the Park Superintendent to promote the Park and its related events and activities.-$972
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Isabel MantheiPresident-$0--
Kelly GriffinVice President-$0--
Sandra PelarskiTreasurer-$0--
Raini GilmoreSecretary - CurrentPT$0--
Filing and Contact Details

Filer

Filer Name
Friends of Orchard Beach State Park
EIN
84-3773105
In Care Of
% Sandra Pelarski
Phone
2315100425
Address
2064 Lakeshore Rd, Manistee, MI 49660

Signing Officer

Name
Sandra Pelarski
Title
Treasurer
Phone
2315100425
Signed
2025-03-21
Discuss with paid preparer
No

Preparer

Firm
Connie M Tewes CPA LLC
Address
5718 W US 10, Ludington, MI 49431
Preparer
Connie M Tewes CPA
Phone
2314253463
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountBottle & Can recycling 2,561EStatement Credit 4”

Description of other expenses Part I line 16

“Description AmountPlayground Equipment 1,000”

Raw XML Appendix145 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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IRS990EZ/BooksInCareOfDetail/PhoneNum02315100425
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Manistee
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049660
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt092226
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0246113
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0151941
IRS990EZ/CostOfGoodsSoldAmt0558
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0153887
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt092226
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0246113
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01164
IRS990EZ/GrossReceiptsAmt0156408
IRS990EZ/GrossSalesOfInventoryAmt01722
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0180
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt092226
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0246113
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt092226
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0246113
IRS990EZ/OccupancyRentUtltsAndMaintAmt0772
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.50
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/PersonNm0Isabel Manthei
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kelly Griffin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sandra Pelarski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Raini Gilmore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary - current
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01000
IRS990EZ/OtherRevenueTotalAmt02565
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide assistance to the State Park
IRS990EZ/PrintingPublicationsPostageAmt0191
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To facilitate the Park Superintendents ability to obtain resources for non-routine maintenance & improvement projects.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Work with the Park Superintendent to promote the Park and its related events and activities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01550
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt1972
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01963
IRS990EZ/TotalProgramServiceExpensesAmt02522
IRS990EZ/TotalRevenueAmt0155850
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0151941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt075657
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0227598
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0180
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0303
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02565
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0618
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03183
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70760
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0163520
IRS990ScheduleA/SubstantialContributorsTotAmt064078
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0151941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt075657
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0227598
IRS990ScheduleA/TotalSupportAmt0231084
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountBottle & Can recycling 2,561EStatement Credit 4
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountPlayground Equipment 1,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02315100425
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of Orchard Beach State Park
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0843773105
ReturnHeader/Filer/InCareOfNm0% Sandra Pelarski
ReturnHeader/Filer/PhoneNum02315100425
ReturnHeader/Filer/USAddress/AddressLine1Txt02064 Lakeshore Rd
ReturnHeader/Filer/USAddress/CityNm0Manistee
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049660
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271434257
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05718 W US 10
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049431
ReturnHeader/PreparerPersonGrp/PhoneNum02314253463
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CONNIE M TEWES CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-03-21T13:37:18-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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