2026-09-10T11:54:56-04:00 2025-12-31 383194639 MYLER & SZCZYPKA PC PO BOX 435 ANN ARBOR MI 48106 990 2025-01-01 237154156 MICHAYWE OWNERS ASSOCIATION MICH 9899398919 1535 OPAL LAKE RD GAYLORD MI 49735 MIKE HOEFT PRESIDENT 9899398919 2026-06-01 true K G SZCZYPKA P00117785 7349305500 2026-06-23 2025 MIKE HOEFT 1459 PINE RIVER TRAIL GAYLORD MI 49735 1074246 false X WWW.MICHAYWE.COM X 1971 MI THE PROMOTION OF SOCIAL WELFARE AND RECREATION. 7 7 112 7 -11974 0 970653 969000 6079 -1598 17209 75143 993941 1042545 0 0 410238 348093 0 0 588679 615599 998917 963692 -4976 78853 7199453 7194718 2020456 1936868 5178997 5257850 X THE PROMOTION OF SOCIAL WELFARE AND RECREATION. false false 963692 THE PROMOTION OF SOCIAL WELFARE AND RECREATION FOR OVER 1,700 MEMBERS OF THE HOMEOWNER'S ASSOCIATION AND THE GENERAL PUBLIC. UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T 963692 false false false true false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false X 0 0 false 112 true true true false false false false false false false X 7 7 false false false false false false true true true false false false false false false true true false X TONYA BARGER 9899398919 1535 OPAL LAKE RD GAYLORD MI 49735 X MIKE HOEFT PRESIDENT 8.00 X X 0 0 0 MIKE TURNBULL VICE PRESIDE 5.00 X X 0 0 0 GARY HILL SECRETARY 5.00 X X 0 0 0 TONYA BARGER TREASURER 5.00 X X 0 0 0 STEVE LARSEN DIRECTOR 5.00 X 0 0 0 DENNIS WARLICK DIRECTOR 5.00 X 0 0 0 MICHELLE VERDUCE DIRECTOR 5.00 X 0 0 0 false false false ANNUAL DUES 812840 812840 DUES - REPLACEMENT 100000 100000 ANNUAL DUES-LOTS HELD FOR SAL 56160 56160 969000 3798 3798 7331 19305 -11974 -11974 -11974 7000 12396 -5396 -5396 -5396 INSURANCE CLAIM REIMBURSEMENT 47818 47818 DONATION 12200 12200 LATE FEES & INTEREST 8965 8965 18134 18134 87117 1042545 -5396 -11974 1059915 276570 276570 33401 33401 38122 38122 8457 8457 23560 23560 4714 4714 78008 78008 171103 171103 70618 70618 145924 145924 52598 52598 UNCOLLECTED DUES CURRENT 29835 29835 DUES AND SUBSCRIPTIONS 17152 17152 BANK SERVICE CHARGES 12759 12759 CREDIT CARD PROCESSING FE 9093 9093 -8222 -8222 963692 963692 0 0 401869 435941 384122 131109 1000 4000 31277 1965 7955939 3560962 4252966 4394977 1965782 1965782 162437 260944 7199453 7194718 11531 11370 601015 578015 1025309 1316687 382601 30796 2020456 1936868 X 4794875 5226741 384122 31109 5178997 5257850 7199453 7194718 X 78853 X true X false false false false false 2608533 2608533 5092195 3376162 1716033 255211 184800 70411 4394977 PINES CLUB CORPORATION 1965782 C 1965782 PROPERTY TAX LIABILITY 25619 ACCRUED PAYROLL LIABILITIES 5177 30796 X 1061850 19305 19305 1042545 1042545 982997 19305 19305 963692 963692 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION AND SUBSIDIARY HAVE ADOPTED THE PROVISION FASB ASC 740-10- 50. THE ADOPTION HAS NOT RESULTED IN ANY CHANGES IN THE TAX PROVISION. THERE ARE NO KNOWN FEDERAL OR STATE TAX CONTINGENCIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSE ALLOCATION FOR RENTAL 19,305 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSE ALLOCATION FOR RENTAL 19,305 FORM 990, PAGE 1, PART I, LINE 6 VOLUTEERS INCLUDE BOARD OF DIRECTORS AND OTHER COMMITTEE MEMBERS FORM 990, PAGE 2, PART III, LINE 4D UNRELATED BUSINESS INCOME & RELATED EXPENSES/SEE FORM 990T FORM 990, PART V WAGES AND PAYROLL TAXES ARE PAID OUT OF PINES CLUB CORPORATION. FORM 990, PAGE 6, PART VI, LINE 7B INCREASE IN YEARLY DUES ASSESSMENT REQUIRES A TWO-THIRDS APPROVAL FROM THE GENERAL MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 15A ALL SALARIES ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B KEY EMPLOYEES SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. SALARIES ARE PAID OUT OF PINES CLUB CORPORATION AND REIMBURSED BY MOA FOR THE PORTION OF SERVICES RELATED TO THE ADMINISTRATION OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 EXPENSE ALLOCATION FOR RENTAL 19,305 EXPENSE ALLOCATION FOR RENTAL -19,305 PINES CLUB CORPORATION - 1535 OPAL LAKE ROAD GAYLORD MI 49735 383531984 GOLF MI N/A C CORP -439464 1011245 1.00000 false false false false false false false false false false false false false false false false false false false false