Lakeside Camp Association

Not tax-deductible

Roscommon, MI501(c)(7)EIN 38-0741460Revenue $327K in FY2025

On file with the IRSlakesidecampassociation.com504 Old Stage Rd 504 Old Stage Road, 48653-0000 · Roscommon, MITax-exempt since Dec 1960

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Provide a dining and social facility for the benefit of its members

50¢ of each $1 spent went to programs.
Run by 25 volunteers and 12 employees.
Mission: Form 990 Part I, line 1 · 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)(7)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $2K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
50%
of spending
Worth a look: 50% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$4K
0.8% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$327K
+6% vs prior year
Spent
$304K
To programs
50%
Net assets
$516K
By yearFY2021–FY2025
Revenue
$327K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2021$156K
FY2022$218K
FY2023$264K
FY2024$309K
FY2025$327K
Expenses
$304K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$180K
FY2022$206K
FY2023$313K
FY2024$280K
FY2025$304K
Net assets
$516K
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$517K
FY2022$529K
FY2023$480K
FY2024$493K
FY2025$516K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1960.

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

Where the money goes

50 cents of each dollar spent went to programs.

Program services 50% · $153K Management & general 50% · $151K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Dining Hall
$0Pt VII · Sec A
See Lakeside Camp Association executive salaries →

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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

Offers a dining and social space for members.

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Provided by the organization

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1 program · $153K · in their own filed words · FY2024
01

Provide a dining and social facility for the benefit of its members

$153Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$327K
Ln 12
Fees for servicesLn 2g$170K
Gifts and grantsLn 1h$148K
Other incomeLn 4–11$6K
Money outPt IX
$304K
Ln 25
Programscol B$153K
Managementcol C$151K
Owns and owesPt X
$516K
net assets · Ln 32
Cash and savingsLn 1–2$139K
Total assetsLn 16$520K
LiabilitiesLn 26$4K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$148K
Fees for servicesLn 2g$170K
Investment incomeLn 3$3K
Other incomeLn 4–11$6K
Total revenueLn 12$327K
Assets in detailPt X, end of year
CashLn 1$39K
SavingsLn 2$100K
Cash and savings togetherLn 1–2$139K
Land, buildings, equipmentLn 10c$376K
Total assetsLn 16$520K
LiabilitiesLn 26$4K
Net assetsLn 32$516K
OperationsPt I, VI
EmployeesI 512
VolunteersI 625
Fiscal year endsHeaderMay
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$141K$139K
Land, buildings, equipmentLn 10c$351K$376K
Total assetsLn 16$496K$520K
LiabilitiesLn 26$3K$4K
Net assetsLn 32$493K$516K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$109K$61K$49K$0
Pension plan contributionsLn 8$568$0$568$0
Other employee benefitsLn 9$7K$0$7K$0
Payroll taxesLn 10$10K$6K$4K$0
Management feesLn 11a$855$0$855$0
Accounting feesLn 11c$18K$4K$14K$0
Office expensesLn 13$7K$0$7K$0
Information technologyLn 14$4K$3K$1K$0
OccupancyLn 16$13K$7K$6K$0
Depreciation, depletion and amortizationLn 22$13K$0$13K$0
InsuranceLn 23$12K$0$12K$0
Other expenses (24a–d)Ln 24$110K$73K$37K$0
Total functional expensesLn 25$304K$153K$151K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $327K$304K$23K$516K 990 PDF
FY2024 $309K$280K$29K$493K 990 PDF
FY2023 $264K$313K−$49K$480K 990 PDF
FY2022 $218K$206K$12K$529K 990 PDF
FY2021 $156K$180K−$25K$517K 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 $327,415 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $116,022$148,457
I-9 Program service revenuePrior year $156,310$169,874
I-10 Investment incomePrior year $1,536$3,342
I-11 Other revenuePrior year $35,215$5,742
I-12 Total revenuePrior year $309,083$327,415
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $114,245$126,748
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $165,776$177,623
I-18 Total expensesPrior year $280,021$304,371
I-19 Revenue less expensesPrior year $29,062$23,044
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $327,415 across 5 lines filed
Lines not itemized here account for $175,616 of total revenue; see the IRS return.
VIII-1b Membership dues$144,484
VIII-1f All other contributions, gifts and grants$3,973
VIII-1h Total contributions, gifts and grants$148,457
VIII-3 Investment incomeUnrelated business $3,342 · Excluded from tax $0$3,342
VIII-12 Total revenueRelated to mission $169,874 · Unrelated business $9,084 · Excluded from tax $0$327,415
Part IX · Statement of functional expenses $304,371 across 12 lines filed
IX-7 Other salaries and wagesPrograms $60,774 · Management $48,664 · Fundraising $0$109,438
IX-8 Pension plan contributionsPrograms $0 · Management $568 · Fundraising $0$568
IX-9 Other employee benefitsPrograms $0 · Management $6,912 · Fundraising $0$6,912
IX-10 Payroll taxesPrograms $5,535 · Management $4,295 · Fundraising $0$9,830
IX-11a Management feesPrograms $0 · Management $855 · Fundraising $0$855
IX-11c Accounting feesPrograms $3,980 · Management $13,810 · Fundraising $0$17,790
IX-13 Office expensesPrograms $0 · Management $7,251 · Fundraising $0$7,251
IX-14 Information technologyPrograms $3,220 · Management $1,038 · Fundraising $0$4,258
IX-16 OccupancyPrograms $6,810 · Management $6,027 · Fundraising $0$12,837
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $12,691 · Fundraising $0$12,691
IX-23 InsurancePrograms $0 · Management $11,636 · Fundraising $0$11,636
IX-24 Other expenses (24a–d)Programs $72,923 · Management $37,382 · Fundraising $0$110,305
IX-25 Total functional expensesPrograms $153,242 · Management $151,129 · Fundraising $0$304,371
Part X · Balance sheet $519,552 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $64,047$39,413
X-2 Savings and temporary cash investmentsStart of year $77,050$99,611
X-8 Inventories for sale or useStart of year $3,175$4,291
X-10c Land, buildings and equipment, netStart of year $351,178$376,237
X-16 Total assetsStart of year $495,600$519,552
X-17 Accounts payable and accrued expensesStart of year $3,026$3,935
X-26 Total liabilitiesStart of year $3,026$3,935
X-27 Net assets without donor restrictionsStart of year $491,344$514,368
X-28 Net assets with donor restrictionsStart of year $1,230$1,249
X-32 Total net assets or fund balancesStart of year $492,574$515,617
X-33 Total liabilities and net assetsStart of year $495,600$519,552
Part XI · Reconciliation of net assets $515,617 net assets at year end
XI-1 Total revenue$327,415
XI-2 Total expenses$304,371
XI-3 Revenue less expenses$23,044
XI-4 Net assets at start of year$492,574
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$515,617

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

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