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Little Point Sable Association

Not tax-deductible

Rockford, MI501(c)(4)EIN 38-6090077Revenue $273K in FY2025

On file with the IRSlpsa.communitysite.com6542 Timber Crest Dr, 49341-9854 · Rockford, MITax-exempt since May 1945

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To promote the moral, religious, social, education and physical well-being of its members and to acquire, own, use and dispose of property for any and all purposes but without pecuniary gain or profit.

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

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
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
4 of 4
filings with a surplus
Average surplus $41K a year · 29% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 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
10 mo
of spending, in cash
Looks good: 10.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 20 voting members
Looks good: 16 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$273K
+159% vs prior year
Spent
$223K
To programs
100%
Net assets
$319K
By yearFY2022–FY2025
Revenue
$273K
FY2025▲ +159%
Tap a bar for its year
Revenue by fiscal year
FY2022$103K
FY2023$72K
FY2024$105K
FY2025$273K
Expenses
$223K
FY2025▲ +246%
Tap a bar for its year
Expenses by fiscal year
FY2022$50K
FY2023$53K
FY2024$64K
FY2025$223K
Net assets
$319K
FY2025▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2022$209K
FY2023$228K
FY2024$269K
FY2025$319K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1945.

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% · $223K

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

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Who runs it and what they're paid

20 people listed on the 990.

Part VII, Section A · reportable compensation
Tom Alton
Director
$0Pt VII · Sec A
Bruce Callen
Director
$0Pt VII · Sec A
Libby Hill
Director
$0Pt VII · Sec A
Jo Kelley
Director
$0Pt VII · Sec A
Garry McKeen
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Little Point Sable 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

Supports members' well-being and manages property without seeking profit.

Questions for Little Point Sable Association

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Provided by the organization

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1 program · $223K · in their own filed words · FY2025
01

Provide religious and security services to association members and maintain recreation areas.

$223Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$273K
Ln 12
Gifts and grantsLn 1h$264K
Other incomeLn 4–11$6K
Investment incomeLn 3$2K
Money outPt IX
$223K
Ln 25
Programscol B$223K
Owns and owesPt X
$319K
net assets · Ln 32
Cash and savingsLn 1–2$187K
Total assetsLn 16$324K
LiabilitiesLn 26$5K
PeoplePt VI, VII
20
listed · VII A
PaidVII A0
Voting boardVI 1a20
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$264K
Fees for servicesLn 2g$549
Investment incomeLn 3$2K
Other incomeLn 4–11$6K
Total revenueLn 12$273K
Assets in detailPt X, end of year
CashLn 1$53K
SavingsLn 2$133K
Cash and savings togetherLn 1–2$187K
Land, buildings, equipmentLn 10c$137K
Total assetsLn 16$324K
LiabilitiesLn 26$5K
Net assetsLn 32$319K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
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$134K$187K
Land, buildings, equipmentLn 10c$135K$137K
Total assetsLn 16$269K$324K
LiabilitiesLn 26$0$5K
Net assetsLn 32$269K$319K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$11K$11K
Office expensesLn 13$626$626
OccupancyLn 16$20K$20K
Depreciation, depletion and amortizationLn 22$175K$175K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$9K$9K
All other expensesLn 24e$668$668
Total functional expensesLn 25$223K$223K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $273K$223K$50K$319K 990 PDF
FY2024 $105K$64K$41K$269K 990 PDF
FY2023 $72K$53K$18K$228K 990 PDF
FY2022 $103K$50K$53K$209K 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 $272,561 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $96,498$263,978
I-9 Program service revenuePrior year $100$549
I-10 Investment incomePrior year $2,998$2,384
I-11 Other revenuePrior year $5,750$5,650
I-12 Total revenuePrior year $105,346$272,561
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $64,345$222,632
I-18 Total expensesPrior year $64,345$222,632
I-19 Revenue less expensesPrior year $41,001$49,929
Part VI · Governance 16 of 20 board members independent, 4 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members16
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 $272,561 across 7 lines filed
VIII-1b Membership dues$47,160
VIII-1f All other contributions, gifts and grants$216,818
VIII-1h Total contributions, gifts and grants$263,978
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $549$549
VIII-3 Investment incomeRelated to mission $2,384$2,384
VIII-6 Net rental income or lossExcluded from tax $5,650$5,650
VIII-12 Total revenueRelated to mission $2,933 · Excluded from tax $5,650$272,561
Part IX · Statement of functional expenses $222,632 across 8 lines filed
IX-11c Accounting feesPrograms $1,806$1,806
IX-11g Other fees for servicesPrograms $11,250$11,250
IX-13 Office expensesPrograms $626$626
IX-16 OccupancyPrograms $20,263$20,263
IX-22 Depreciation, depletion and amortizationPrograms $175,160$175,160
IX-23 InsurancePrograms $3,389$3,389
IX-24 Other expenses (24a–d)Programs $9,470$9,470
IX-24e All other expensesPrograms $668$668
IX-25 Total functional expensesPrograms $222,632 · Management $0 · Fundraising $0$222,632
Part X · Balance sheet $323,709 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $77,946$53,335
X-2 Savings and temporary cash investmentsStart of year $55,987$133,371
X-10c Land, buildings and equipment, netStart of year $134,847$137,003
X-16 Total assetsStart of year $268,780$323,709
X-17 Accounts payable and accrued expenses$5,000
X-26 Total liabilitiesStart of year $0$5,000
X-32 Total net assets or fund balancesStart of year $268,780$318,709
X-33 Total liabilities and net assetsStart of year $268,780$323,709
Part XI · Reconciliation of net assets $318,709 net assets at year end
XI-1 Total revenue$272,561
XI-2 Total expenses$222,632
XI-3 Revenue less expenses$49,929
XI-4 Net assets at start of year$268,780
XI-10 Net assets at end of year$318,709

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

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