Bay View Center INC

Tax-deductible

Alpena, MI501(c)(3)Human ServicesEIN 27-2674546Revenue $203K in FY2025

On file with the IRS710 N Second Ave, 49707-2230 · Alpena, MITax-exempt since Oct 2011Publicly supported charity — 170(b)(1)(A)(vi)

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A centralized gathering Center for those who have experienced mental health challenges. The Center offers opportunities for individuals to search for employment and provides training and development in a comfortable and friendly atmosphere.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
Run by 9 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 29% of spending
Top officer’s pay lower than 62% of similar orgs
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $632
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$203K
+6% vs prior year
Spent
$174K
To programs
60%
Net assets
$77K
By yearFY2021–FY2025
Revenue
$203K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2021$128K
FY2022$157K
FY2023$174K
FY2024$191K
FY2025$203K
Net assets
$77K
FY2025▲ +62%
Tap a bar for its year
Net assets by fiscal year
FY2021$41K
FY2022$11K
FY2023$14K
FY2024$47K
FY2025$77K

From the FY2025 Form 990 (year ending September 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $104K Management & general 40% · $70K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Di
$50,432Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Richard Wcisel’s $50K as Executive Di is at the 38th percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2021
Richard Wcisel$50,432—
Eileen Tank—$17,370

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides employment search, training, and development for those with mental health challenges.

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Provided by the organization

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1 program · $104K · in their own filed words · FY2024
01

Training and general conditioning to provide growth for job opportunities

$104Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$632

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$203K
Ln 12
Fees for servicesLn 2g$196K
Gifts and grantsLn 1h$7K
Investment incomeLn 3$226
Money outPt IX
$174K
Ln 25
Programscol B$104K
Managementcol C$70K
Owns and owesPt X
$77K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$79K
LiabilitiesLn 26$3K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Fees for servicesLn 2g$196K
Investment incomeLn 3$226
Other incomeLn 4–11$170
Total revenueLn 12$203K
Assets in detailPt X, end of year
CashLn 1$72K
Cash and savings togetherLn 1–2$72K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$79K
LiabilitiesLn 26$3K
Net assetsLn 32$77K
OperationsPt I, VI
EmployeesI 53
VolunteersI 69
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$49K$72K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$50K$79K
LiabilitiesLn 26$3K$3K
Net assetsLn 32$47K$77K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$100K$61K$39K
Payroll taxesLn 10$8K$8K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$575$575
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$22K$22K
OccupancyLn 16$27K$27K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$250$250
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$4K$4K
All other expensesLn 24e$711$711
Total functional expensesLn 25$174K$104K$70K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $203K$174K$29K$77K 990 PDF
FY2024 $191K$47K 990 PDF
FY2023 $174K$14K 990 PDF
FY2022 $157K$11K 990 PDF
FY2021 $128K$41K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $203,143 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,180$6,977
I-9 Program service revenuePrior year $184,357$195,770
I-10 Investment incomePrior year $152$226
I-11 Other revenuePrior year $178$170
I-12 Total revenuePrior year $190,867$203,143
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $94,282$107,210
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $62,965$66,612
I-18 Total expensesPrior year $157,247$173,822
I-19 Revenue less expensesPrior year $33,620$29,321
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $203,143 across 6 lines filed
VIII-1f All other contributions, gifts and grants$6,977
VIII-1h Total contributions, gifts and grants$6,977
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $195,770$195,770
VIII-3 Investment incomeRelated to mission $226$226
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $170$170
VIII-12 Total revenueRelated to mission $196,166$203,143
Part IX · Statement of functional expenses $173,822 across 12 lines filed
IX-7 Other salaries and wagesPrograms $60,788 · Management $38,905$99,693
IX-10 Payroll taxesPrograms $7,517$7,517
IX-11c Accounting feesManagement $3,543$3,543
IX-11g Other fees for servicesPrograms $575$575
IX-12 Advertising and promotionPrograms $1,766$1,766
IX-13 Office expensesPrograms $22,216$22,216
IX-16 OccupancyManagement $27,138$27,138
IX-17 TravelPrograms $2,225$2,225
IX-22 Depreciation, depletion and amortizationPrograms $250$250
IX-23 InsurancePrograms $3,935$3,935
IX-24 Other expenses (24a–d)Programs $4,253$4,253
IX-24e All other expensesPrograms $711$711
IX-25 Total functional expensesPrograms $104,236 · Management $69,586 · Fundraising $0$173,822
Part X · Balance sheet $79,479 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $48,630$72,329
X-9 Prepaid expenses and deferred chargesStart of year $1,150$3,200
X-10c Land, buildings and equipment, net$3,950
X-16 Total assetsStart of year $49,780$79,479
X-17 Accounts payable and accrued expensesStart of year $2,597$2,975
X-26 Total liabilitiesStart of year $2,597$2,975
X-27 Net assets without donor restrictionsStart of year $47,183$76,504
X-32 Total net assets or fund balancesStart of year $47,183$76,504
X-33 Total liabilities and net assetsStart of year $49,780$79,479
Part XI · Reconciliation of net assets $76,504 net assets at year end
XI-1 Total revenue$203,143
XI-2 Total expenses$173,822
XI-3 Revenue less expenses$29,321
XI-4 Net assets at start of year$47,183
XI-10 Net assets at end of year$76,504

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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