Nonprofit · EIN 38-2221489
MEMORIAL NATURE PRESERVE
Tax-exempt · SHELBY, MI 49455
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $58,080 | $31,126 | $26,954 | $1,113,868 | $0 | $1,113,868 |
| December 31, 2024 | 990-PF | $69,292 | $22,576 | $46,716 | $1,086,914 | $0 | $1,086,914 |
| December 31, 2023 | 990-PF | $510,933 | $16,745 | $494,188 | $1,040,198 | $0 | $1,040,198 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $34,655
- Dividends
- $12,054
- Net gain from sales of assets
- $11,371
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $1,200
Balance sheet and other
- Total assets, start of year
- $1,086,914
- Total assets, end of year
- $1,113,868
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,113,868
- Fair market value of assets
- $1,937,599
- Qualifying distributions
- $1,200
- Net investment income
- $23,425
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETH BOYNTON 1145 BAUGHMAN DRIVE, CLAREMONT, CA 917113735 | DIRECTOR | 1 | $0 |
| PAUL TURNBULL 3423 FAIRGROVE TERRACE, ROCHESTER HILLS, MI 48309 | DIRECTOR | 1 | $0 |
| EMILY POSTHUMUS 6258 WOODWATER DRIVE NE, BELMONT, MI 49306 | DIRECTOR | 1 | $0 |
| DAVID LIVINGSTON 7249 DENISON, GRAND RAPIDS, MI 49456 | DIRECTOR/SECRETARY | 1 | $0 |
| GARRY MCKEEN 247 S 56TH AVENUE, MEARS, MI 40436 | TREASURER | 1 | $0 |
| MARILYN JOHNSON 1366 OLD OAK HILL DRIVE, ADA, MI 49301 | VICE PRESIDENT | 1 | $0 |
| MEL BOYNTON 90 BRIARWOOD LANE, RUTLAND, VT 05701 | DIRECTOR/PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETH BOYNTON 1145 BAUGHMAN DRIVE, CLAREMONT, CA 917113735 | DIRECTOR | 1 | $0 |
| PAUL TURNBULL 3423 FAIRGROVE TERRACE, ROCHESTER HILLS, MI 48309 | DIRECTOR | 1 | $0 |
| JULIE KUYKENDALL 18888 N FRUITPORT RD, SPRING LAKE, MI 49456 | DIRECTOR | 1 | $0 |
| DAVID LIVINGSTON 7249 DENISON, GRAND RAPIDS, MI 49546 | DIRECTOR/SECRETARY | 1 | $0 |
| MARILYN JOHNSON 1366 OLD OAK HILL DRIVE, ADA, MI 49301 | DIRECTOR/TREASURER | 1 | $0 |
| JIM NICHOLAS 5321 W FISH RD, SHELBY, MI 49455 | DIRECTOR/VICE PRESIDENT | 1 | $0 |
| MEL BOYNTON 90 BRIARWOOD LANE, RUTLAND, VT 05701 | DIRECTOR/PRESIDENT | 1 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BETH BOYNTON 1145 BAUGHMAN DRIVE, CLAREMONT, CA 917113735 | DIRECTOR | 1 | $0 |
| PAUL TURNBULL 3423 FAIRGROVE TERRACE, ROCHESTER HILLS, MI 48309 | DIRECTOR | 1 | $0 |
| JULIE KUYKENDALL 18888 N FRUITPORT RD, SPRING LAKE, MI 49456 | DIRECTOR | 1 | $0 |
| DAVID LIVINGSTON 7249 DENISON, GRAND RAPIDS, MI 49546 | DIRECTOR/SECRETARY | 1 | $0 |
| MARILYN JOHNSON 1366 OLD OAK HILL DRIVE, ADA, MI 49301 | DIRECTOR/TREASURER | 1 | $0 |
| JIM NICHOLAS 5321 W FISH RD, SHELBY, MI 49455 | DIRECTOR/VICE PRESIDENT | 1 | $0 |
| MEL BOYNTON 90 BRIARWOOD LANE, RUTLAND, VT 05701 | DIRECTOR/PRESIDENT | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 868 S BLUFF RD, SHELBY, MI 49455-8090
- Signed the 990-PF
- GARRY MCKEEN, TREASURER
- Phone
- (231) 861-8417
- Return prepared by
- MANER COSTERISAN PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 38-2221489
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation (exempt from paying excise taxes)
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $1,113,868
- Income (IRS master file)
- $46,709
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $58,080 | $31,126 | $1,113,868 | XML |
| 990-PF | December 2024 | $69,292 | $22,576 | $1,086,914 | XML |
| 990-PF | December 2023 | $510,933 | $16,745 | $1,040,198 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
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 38-2221489).
Questions about MEMORIAL NATURE PRESERVE
- What is the EIN of MEMORIAL NATURE PRESERVE?
- The employer identification number (EIN) of MEMORIAL NATURE PRESERVE is 38-2221489.
- Is MEMORIAL NATURE PRESERVE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to MEMORIAL NATURE PRESERVE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does MEMORIAL NATURE PRESERVE file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MEMORIAL NATURE PRESERVE 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 MEMORIAL NATURE PRESERVE last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MEMORIAL NATURE PRESERVE?
- The 990-PF for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does MEMORIAL NATURE PRESERVE have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $58,080, expenses of $31,126 and total assets of $1,113,868 at year end.
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- LOVE INC OF OCEANA COUNTY EIN 27-2466631 · last filed 990 for 2025
- WEST CENTRAL MICHIGAN HORTICULTURAL RESEARCH INC EIN 83-2161386 · last filed 990 for 2025
- WORLDWIDE TROPHY ADVENTURES OUTDOOR GUARDIAN FUND EIN 88-3118910 · last filed 990-EZ for 2025
- MARK AND GABRIELA PETERSON FOUNDATION EIN 87-3440908 · last filed 990-PF for 2024
- STONY LAKE PROPERTY OWNERS ASSOCIATION EIN 38-3940082 · last filed 990-N for 2025