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Black River Ranch FY2024 filing

Not tax-deductible

Gaylord, MI501(c)(7)Recreation & SportsEIN 38-2439083

Non-profit hunting and fishing lodge

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average deficit $632 a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$152K
85% of total assets
Concern: liabilities are 85% of assets; over 80%.
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
$747K
+13% vs prior year
Spent
$831K
To programs
100%
Net assets
$28K
By yearFY2021–FY2025
Revenue
$747K
FY2024▲ +13%
Revenue by fiscal year
FY2021$656K
FY2022$653K
FY2023$662K
FY2024$747K
FY2025$716K
Expenses
$831K
FY2024▲ +17%
Expenses by fiscal year
FY2021$671K
FY2022$613K
FY2023$709K
FY2024$831K
FY2025$613K
Net assets
$28K
FY2024▼ -75%
Net assets by fiscal year
FY2021$115K
FY2022$159K
FY2023$112K
FY2024$28K
FY2025$130K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $831K

Form 990 Part IX, line 25. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
Dan Lorimer
President
$0Pt VII · Sec A
Eric Heitman
Director
$0Pt VII · Sec A
Mike Damman
Director
$0Pt VII · Sec A
Eric Dow
Treasurer
$0Pt VII · Sec A
John Cervini
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Greg Fisher
Director
$0Pt VII · Sec A
Doug North
Director
$0Pt VII · Sec A
See Black River Ranch 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
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Provides a lodge for hunting and fishing enthusiasts.

Provided by the organization

This section is blank until Black River Ranch claims this page.

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1 program service account for $831K of program spending, described in the organization's own filed words · FY2024.
01

Operation and maintenance of the black river ranch for members and their families

$831Kprogram expense

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By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$747K
Ln 12
Gifts and grantsLn 1h$584K
Fees for servicesLn 2g$163K
Money outPt IX
$831K
Ln 25
Programscol B$831K
Owns and owesPt X
$28K
net assets · Ln 32
Cash and savingsLn 1–2$76K
Total assetsLn 16$179K
LiabilitiesLn 26$152K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$584K
Fees for servicesLn 2g$163K
Total revenueLn 12$747K
Assets in detailPt X, end of year
CashLn 1$76K
Cash and savings togetherLn 1–2$76K
Land, buildings, equipmentLn 10c$60K
Total assetsLn 16$179K
LiabilitiesLn 26$152K
Net assetsLn 32$28K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$68K$76K
Land, buildings, equipmentLn 10c$70K$60K
Total assetsLn 16$139K$179K
LiabilitiesLn 26$27K$152K
Net assetsLn 32$112K$28K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$202K
Other employee benefitsLn 9$6K
Payroll taxesLn 10$23K
Legal feesLn 11b$212K
Accounting feesLn 11c$8K
Other fees for servicesLn 11g$537
Office expensesLn 13$1K
OccupancyLn 16$86K
InterestLn 20$996
Depreciation, depletion and amortizationLn 22$10K
InsuranceLn 23$38K
Other expenses (24a–d)Ln 24$207K
All other expensesLn 24e$36K
Total functional expensesLn 25$831K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $716K$613K$103K$130K 990 PDF
FY2024 Viewing $747K$831K−$84K$28K 990 PDF
FY2023 $662K$709K−$47K$112K 990 PDF
FY2022 $653K$613K$41K$159K 990 PDF
FY2021 $656K$671K−$15K$115K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $747,046 across 4 lines filed
VIII-1b Membership dues$583,662
VIII-1h Total contributions, gifts and grants$583,662
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $163,384$163,384
VIII-12 Total revenueRelated to mission $163,384 · Unrelated business $0 · Excluded from tax $0$747,046
Part IX · Statement of functional expenses $831,432 across 13 lines filed
IX-7 Other salaries and wages$202,049
IX-9 Other employee benefits$6,000
IX-10 Payroll taxes$23,465
IX-11b Legal fees$211,923
IX-11c Accounting fees$8,455
IX-11g Other fees for services$537
IX-13 Office expenses$1,382
IX-16 Occupancy$85,600
IX-20 Interest$996
IX-22 Depreciation, depletion and amortization$10,038
IX-23 Insurance$38,264
IX-24 Other expenses (24a–d)$206,760
IX-24e All other expenses$35,963
IX-25 Total functional expenses$831,432
Part X · Balance sheet $179,276 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $68,251$76,318
X-4 Accounts receivableStart of year $1,285$43,042
X-10c Land, buildings and equipment, netStart of year $69,954$59,916
X-16 Total assetsStart of year $139,490$179,276
X-17 Accounts payable and accrued expensesStart of year $2,238$63,173
X-19 Deferred revenueStart of year $1,251$1,251
X-26 Total liabilitiesStart of year $27,353$151,525
X-32 Total net assets or fund balancesStart of year $112,137$27,751
X-33 Total liabilities and net assetsStart of year $139,490$179,276
Part XI · Reconciliation of net assets $27,751 net assets at year end
XI-1 Total revenue$747,046
XI-2 Total expenses$831,432
XI-3 Revenue less expenses−$84,386
XI-4 Net assets at start of year$112,137
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$27,751

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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