Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Boyne Citizen Digital
EIN 99-2025641 • Boyne City, MI
Pub. 78 Eligible990-N CoverageNTEE A30
Profile
To provide an indendent nonprofit weekly new source for the boyne city, michigan area
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$70,358
No earlier filing loaded for comparison.
Liabilities
$2,275
No earlier filing loaded for comparison.
Net Assets
$68,083
No earlier filing loaded for comparison.
Revenue
$78,614
No earlier filing loaded for comparison.
Expenses
$39,393
No earlier filing loaded for comparison.
Net Income
$39,221
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $70,358
- Liabilities
- $2,275
- Net assets
- $68,083
- Revenue
- $78,614
- Expenses
- $39,393
- Net income
- $39,221
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 2, 2026
- Return Version
- 2025v4.1
- Gross Receipts
- $78,614
Mission and Program Overview
Mission
To provide an indendent nonprofit weekly new source for the boyne city, michigan area
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED AN INDEPENDENT WEEKLY NEWS SOURCE FOR THE BOYNE CITY, MICHIGAN AREA | $0 | $33,466 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| HUGH CONKLIN | President | - | $0 | - | - |
| MICHELLE CORTRIGHT | Secretary | - | $0 | - | - |
| JAMIE BAUMANN | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Boyne Citizen
- EIN
- 99-2025641
- Phone
- 2316758793
- Address
- 1119 WEST STREET, BOYNE CITY, MI 49712
Signing Officer
- Name
- Michelle Cortright
- Title
- Secretary
- Phone
- 2316758793
- Signed
- 2026-04-02
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Rasmussen Teller & Caron Pc
- Address
- 555 MICHIGAN STREET, PETOSKEY, MI 49770
- Preparer
- Daniel D Rasmussen CPA
- Phone
- 2313475555
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: advertising. Amount: 7,075.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: advertising. Amount: 407. Description: computer & software expense. Amount: 2,335. Description: insurance. Amount: 704. Description: dues and subscriptions. Amount: 419. Description: taxes & licenses. Amount: 20. Description: credit card fees. Amount: 536. Description: miscellaneous. Amount: 513. Description: meals. Amount: 101. Description: website expense. Amount: 857. Description: writing expense. Amount: 4,450. Total to form 990-ez, line 16: 10,342.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 1,250. End of year amount: 0.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable. Beg. Of year amount: 984. End of year amount: 1,325. Description: withheld and accrued payroll taxes. Beg. Of year amount: 0. End of year amount: 950.”
Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SARAH CAPLENER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2316750388 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1825 WILDWOOD HEIGHTS ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BOYNE CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49712 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 28596 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 70358 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 71539 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 39221 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1300 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 29846 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 70358 |
| IRS990EZ/GrossReceiptsAmt | 0 | 78614 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 28862 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 68083 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 28862 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 68083 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | HUGH CONKLIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHELLE CORTRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMIE BAUMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1250 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10342 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 7075 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE AN INDENDENT NONPROFIT WEEKLY NEW SOURCE FOR THE BOYNE CITY, MICHIGAN AREA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED AN INDEPENDENT WEEKLY NEWS SOURCE FOR THE BOYNE CITY, MICHIGAN AREA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 33466 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 27751 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 984 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2275 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 39393 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 33466 |
| IRS990EZ/TotalRevenueAmt | 0 | 78614 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.BOYNECITIZEN.COM |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 71239 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 35355 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 106594 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 7075 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1625 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 8700 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 106594 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 71239 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 35355 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 106594 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 78314 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 36980 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 115294 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: ADVERTISING. AMOUNT: 7,075. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ADVERTISING. AMOUNT: 407. DESCRIPTION: COMPUTER & SOFTWARE EXPENSE. AMOUNT: 2,335. DESCRIPTION: INSURANCE. AMOUNT: 704. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 419. DESCRIPTION: TAXES & LICENSES. AMOUNT: 20. DESCRIPTION: CREDIT CARD FEES. AMOUNT: 536. DESCRIPTION: MISCELLANEOUS. AMOUNT: 513. DESCRIPTION: MEALS. AMOUNT: 101. DESCRIPTION: WEBSITE EXPENSE. AMOUNT: 857. DESCRIPTION: WRITING EXPENSE. AMOUNT: 4,450. TOTAL TO FORM 990-EZ, LINE 16: 10,342. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,250. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 984. END OF YEAR AMOUNT: 1,325. DESCRIPTION: WITHHELD AND ACCRUED PAYROLL TAXES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 950. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE CORTRIGHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2316758793 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BOYNE CITIZEN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOYN |
| ReturnHeader/Filer/EIN | 0 | 992025641 |
| ReturnHeader/Filer/PhoneNum | 0 | 2316758793 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1119 WEST STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOYNE CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49712 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382268582 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RASMUSSEN TELLER & CARON PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 555 MICHIGAN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PETOSKEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49770 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2313475555 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL D RASMUSSEN CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-02T15:33:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.