Nonprofit · EIN 23-7074534
LAKE MANITOU ASSOCIATION INC
Tax-exempt · ROCHESTER, IN 46975
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $191,652 | $73,032 | $118,620 | $809,355 | $0 | $809,355 |
| December 31, 2024 | 990 (amended) | $159,043 | $89,560 | $69,483 | $650,178 | $0 | $650,178 |
| December 31, 2023 | 990 | $114,892 | $65,475 | $49,417 | $580,695 | $0 | $580,695 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $114,079
- of which government grants
- $1,440
- Membership dues
- $105,000
- Program service revenue
- $0
- Investment income
- $77,573
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $49,359
- Management and general (functional)
- $23,673
Balance sheet and other
- Total assets, start of year
- $650,178
- Total assets, end of year
- $809,355
- Total liabilities, end of year
- $0
- Net assets, end of year
- $809,355
- Publicly traded securities
- $592,409
- Gross receipts
- $191,652
- Employees
- 0
- Year formed
- 1955
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNY ANDERSON | Director Trustee or director | 1 | $0 |
| NICK BOKAN | Director Trustee or director | 1 | $0 |
| GARY BRYANT | Director Trustee or director | 1 | $0 |
| STEVE HEARN | Director Trustee or director | 1 | $0 |
| DAVID HEYDE | Director Trustee or director | 1 | $0 |
| NIKKI MCBEE | Director Trustee or director | 1 | $0 |
| SUE GIESECKE | Director Trustee or director | 1 | $0 |
| STEVE HARTWIG | Director Trustee or director | 1 | $0 |
| CHRIS MCGUIRE | Director Trustee or director | 1 | $0 |
| KATHY NOEL | Secretary Officer | 2 | $0 |
| WAYNE HOLLEMAN | Vice President Officer | 2 | $0 |
| JOE MARTIN | Treasurer Officer | 2 | $0 |
| ABBY RENIE | President Officer | 2 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNY ANDERSON | Director Trustee or director | 1 | $0 |
| NICK BOKAN | Director Trustee or director | 1 | $0 |
| GARY BRYANT | Director Trustee or director | 2 | $0 |
| KATHY NOEL | Director Trustee or director | 1 | $0 |
| STEVE HEARN | Director Trustee or director | 1 | $0 |
| DAVID HEYDE | Director Trustee or director | 1 | $0 |
| NIKKI MCBEE | Director Trustee or director | 1 | $0 |
| GREG ROBINSON | Director Trustee or director | 1 | $0 |
| CHRIS MCGUIRE | Director Trustee or director | 0 | $0 |
| WAYNE HOLLEMAN | Vice President Officer | 1 | $0 |
| JOE MARTIN | Treasurer Officer | 2 | $0 |
| MARY ELLEN LOWE | Secretary Officer | 1 | $0 |
| ABBY RENIE | President & CEO Officer | 1 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KENNY ANDERSON | Director Trustee or director | 1 | $0 |
| NICK BOKAN | Director Trustee or director | 1 | $0 |
| GARY BRYANT | Director Trustee or director | 2 | $0 |
| KATHY NOEL | Director Trustee or director | 1 | $0 |
| STEVE HEARN | Director Trustee or director | 1 | $0 |
| DAVID HEYDE | Director Trustee or director | 1 | $0 |
| NIKKI MCBEE | Director Trustee or director | 1 | $0 |
| GREG ROBINSON | Director Trustee or director | 1 | $0 |
| WAYNE HOLLEMAN | Vice President Officer | 1 | $0 |
| JOE MARTIN | Treasurer Officer | 2 | $0 |
| MARY ELLEN LOWE | Secretary Officer | 1 | $0 |
| ABBY RENIE | President & CEO Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 376, ROCHESTER, IN 46975-0376
- Mailing address (990-N for 2017)
- PO BOX 376, ROCHESTER IN 46975
- Principal officer (990 for 2025)
- JOE MARTIN, PO BOX 376, ROCHESTER, IN 46975
- Principal officer (990-N for 2017)
- BONNIE MOSS, 2211 E STATE ROAD 14, ROCHESTER IN 46975
- Signed the 990
- JOE MARTIN, Treasurer
- Phone
- (574) 223-2795
- Website
- WWW.LAKEMANITOU.ORG
- Return prepared by
- Dahms & Yarian Inc
Mission
LONG TERM CONSERVATION OF LAKE MANITOU
Program accomplishments
- THE PURPOSE IS TO PROMOTE FURTHER UNDERSTANDING OF LAKE MANITOU AND ITS WATERSHEDS; THE ECOSYSTEM OF WHICH IT IS A PART; AND ITS PROTECTION, RESTORATION AND MANAGEMENT.Expenses $49,359 · grants $1,440
- 1. WILL FACILITATE THE EXCHANGE OF INFORMATION ON ALL ASPECTS OF THE PROPERTY MANAGEMENT OF LAKE MANITOU AND IT'S RESOURCES.2. PROMOTE THROUGH EDUCATION A PUBLIC AWARENESS OF LAKE MANITOU'S ECOSYSTEM3. ENCOURAGE PUBLIC SUPPORT FOR NATIONAL, STATE OR LOCAL PROGRAMS THAT PROMOTE THE MANAGEMENT OF LAKE MANITOU.4. IDENTIFY NEEDS AND ENCOURAGE RESEARCH ON THE ECOLOGY AND WATERSHED MANAGEMENT OF LAKE MANITOU5. PROVIDE A FORUM FOR RESIDENTS AND OTHER INTERESTED IN LAKE MANITOU'S PRESERVATION TO EXPRESS THEIR CONCERNS REGARDING LAKE MANAGEMENT, AND TO ACT UPON THOSE CONCERNS.
- THE ASSOCIATION WILL ENDEAVOR TO UNDERTAKE THE ORGANIZATION AND DIRECTION OF ALL ACTIVITIES THAT WILL PROMOTE UTILIZATION OF LAKE MANITOU'S RESOURCES. IN ADDITION, THE ASSOCIATION WILL SEEK MEANS TO ACHIEVE AND PRESERVE IMPROVEMENT OF THE WATER QUALITY OF THE LAKE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7074534
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $809,355
- Income (IRS master file)
- $191,652
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $191,652 | $73,032 | $809,355 | XML |
| 990 | December 2024 | $159,043 | $89,560 | $650,178 | XML |
| 990 | December 2023 | $114,892 | $65,475 | $580,695 | XML |
| 990 | December 2022 | $322,613 | $55,379 | $531,278 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: BONNIE MOSS | June 30, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7074534).
Questions about LAKE MANITOU ASSOCIATION INC
- What is the EIN of LAKE MANITOU ASSOCIATION INC?
- The employer identification number (EIN) of LAKE MANITOU ASSOCIATION INC is 23-7074534.
- Is LAKE MANITOU ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to LAKE MANITOU ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LAKE MANITOU ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE MANITOU ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE MANITOU ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LAKE MANITOU ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names JOE MARTIN.
- Who are the officers and directors of LAKE MANITOU ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does LAKE MANITOU ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $191,652, expenses of $73,032 and total assets of $809,355 at year end.
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