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Point Nipigon-On-The-Straits Resort

Not tax-deductible

Cheboygan, MI501(c)(7)Since 1914Mutual / membership EIN 38-1400713Revenue $242K in FY2026

On file with the IRSpointnipigon.com201 S Main St Ste 2, 49721-1985 · Cheboygan, MITax-exempt since Sep 1946

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To provide and encourage a fostering of respectful and harmonious living, for all ages, through a well maintained Resort that is a safe and secure conservancy of its natural beauty supported through stewardship and a prudent management of its resources.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $4K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$21K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$242K
+3% vs prior year
Spent
$261K
Net assets
$671K
By yearFY2021–FY2026
Revenue
$242K
FY2026▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2021$204K
FY2022$327K
FY2023$224K
FY2024$263K
FY2025$235K
FY2026$242K
Expenses
$261K
FY2026▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2021$246K
FY2022$309K
FY2023$213K
FY2024$224K
FY2025$269K
FY2026$261K
Net assets
$671K
FY2026▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2021$606K
FY2022$624K
FY2023$646K
FY2024$695K
FY2025$662K
FY2026$671K

From the FY2026 Form 990 (year ending June 2026) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Sep 1946.

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

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$0Pt VII · Sec A
Gini May
Vice Preside
$0Pt VII · Sec A
Nina Bertsch
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Carolyn Cregar
Past Preside
$0Pt VII · Sec A
See Point Nipigon-On-The-Straits Resort 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

Promotes respectful living for all ages by maintaining a safe, natural resort.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Located in beaugrand township of cheboygan county, mi, the corporation collects member dues to fund costs associated with maintaining a resort association and providing social club activities for its members and guests.

Pt IX · col B

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$242K
Ln 12
Gifts and grantsLn 1h$213K
Fees for servicesLn 2g$14K
Other incomeLn 4–11$10K
Money outPt IX
$261K
Ln 25
Owns and owesPt X
$671K
net assets · Ln 32
Cash and savingsLn 1–2$141K
Total assetsLn 16$693K
LiabilitiesLn 26$21K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Fees for servicesLn 2g$14K
Investment incomeLn 3$4K
Other incomeLn 4–11$10K
Total revenueLn 12$242K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$117K
Cash and savings togetherLn 1–2$141K
InvestmentsLn 11–13$35K
Land, buildings, equipmentLn 10c$511K
Total assetsLn 16$693K
LiabilitiesLn 26$21K
Net assetsLn 32$671K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderJune
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 FY26End FY26
Cash and savingsLn 1–2$145K$141K
InvestmentsLn 11–13$27K$35K
Land, buildings, equipmentLn 10c$514K$511K
Total assetsLn 16$687K$693K
LiabilitiesLn 26$25K$21K
Net assetsLn 32$662K$671K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$96K
Payroll taxesLn 10$8K
Accounting feesLn 11c$19K
Office expensesLn 13$1K
OccupancyLn 16$43K
InterestLn 20$578
Depreciation, depletion and amortizationLn 22$34K
InsuranceLn 23$17K
Other expenses (24a–d)Ln 24$37K
All other expensesLn 24e$5K
Total functional expensesLn 25$261K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $242K$261K−$19K$671K 990 PDF
FY2025 $235K$269K−$34K$662K 990 PDF
FY2024 $263K$224K$39K$695K 990 PDF
FY2023 $224K$213K$12K$646K 990 PDF
FY2022 $327K$309K$18K$624K 990 PDF
FY2021 $204K$246K−$42K$606K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $241,994 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $207,960$213,450
I-9 Program service revenuePrior year $2,640$14,470
I-10 Investment incomePrior year $3,588$3,736
I-11 Other revenuePrior year $20,910$10,338
I-12 Total revenuePrior year $235,098$241,994
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $79,380$104,363
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $189,460$156,345
I-18 Total expensesPrior year $268,840$260,708
I-19 Revenue less expensesPrior year −$33,742−$18,714
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $241,994 across 7 lines filed
VIII-1b Membership dues$185,000
VIII-1f All other contributions, gifts and grants$28,450
VIII-1h Total contributions, gifts and grants$213,450
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,470$14,470
VIII-3 Investment incomeRelated to mission $1,139 · Unrelated business $2,597$3,736
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,338$10,338
VIII-12 Total revenueRelated to mission $25,947 · Unrelated business $2,597$241,994
Part IX · Statement of functional expenses $260,708 across 10 lines filed
IX-7 Other salaries and wages$96,105
IX-10 Payroll taxes$8,258
IX-11c Accounting fees$18,800
IX-13 Office expenses$1,143
IX-16 Occupancy$42,930
IX-20 Interest$578
IX-22 Depreciation, depletion and amortization$33,682
IX-23 Insurance$17,200
IX-24 Other expenses (24a–d)$36,786
IX-24e All other expenses$5,226
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$260,708
Part X · Balance sheet $692,848 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $35,786$23,753
X-2 Savings and temporary cash investmentsStart of year $109,118$116,963
X-4 Accounts receivableStart of year $825$6,394
X-10c Land, buildings and equipment, netStart of year $513,977$510,641
X-11 Publicly traded securitiesStart of year $26,939$35,097
X-16 Total assetsStart of year $686,645$692,848
X-17 Accounts payable and accrued expensesStart of year $2,972$4,354
X-24 Unsecured notes and loans payableStart of year $17,048$11,833
X-25 Other liabilitiesStart of year $5,065$5,215
X-26 Total liabilitiesStart of year $25,085$21,402
X-32 Total net assets or fund balancesStart of year $661,560$671,446
X-33 Total liabilities and net assetsStart of year $686,645$692,848
Part XI · Reconciliation of net assets $671,446 net assets at year end
XI-1 Total revenue$241,994
XI-2 Total expenses$260,708
XI-3 Revenue less expenses−$18,714
XI-4 Net assets at start of year$661,560
XI-9 Other changes in net assets$28,600
XI-10 Net assets at end of year$671,446

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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