Nonprofit · EIN 38-2563815
CHALLENGE MOUNTAIN OF WALLOON HILLS INC
Tax-exempt · BOYNE CITY, MI 49712
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $940,251 | $881,307 | $58,944 | $2,834,399 | $68,208 | $2,766,191 |
| December 31, 2024 | 990 | $1,920,700 | $1,009,968 | $910,732 | $2,704,929 | $44,834 | $2,660,095 |
| December 31, 2023 | 990 | $1,001,179 | $986,424 | $14,755 | $1,787,295 | $37,932 | $1,749,363 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $549,181
- Program service revenue
- $5,130
- Investment income
- $34,093
- Net gain from sales of assets
- -$11,848
- Net income from sales of inventory
- $264,134
- Other revenue
- $351,847
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $98,108
- Other salaries and wages
- $295,877
- Salaries, compensation and benefits (total)
- $459,800
- Professional fundraising fees
- $0
- Legal fees
- $210
- Accounting fees
- $17,991
- Depreciation
- $54,285
- Program services (functional)
- $544,259
- Management and general (functional)
- $254,204
- Fundraising (functional)
- $82,844
Balance sheet and other
- Total assets, start of year
- $2,704,929
- Total assets, end of year
- $2,834,399
- Total liabilities, end of year
- $68,208
- Net assets, end of year
- $2,766,191
- Land, buildings and equipment
- $629,439
- Net assets without donor restrictions
- $2,495,063
- Net assets with donor restrictions
- $271,128
- Gross receipts
- $1,224,574
- Employees
- 8
- Volunteers
- 125
- Year formed
- 1984
- State of legal domicile
- MI
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 |
|---|---|---|---|
| ELIZABETH GERTZ | EXECUTIVE DI Officer | 40 | $98,108 |
| GEORGE ARMSTRONG | DIRECTOR Trustee or director | 1 | $0 |
| DAVID COEN | DIRECTOR Trustee or director | 1 | $0 |
| RALPH DUBEY | DIRECTOR Trustee or director | 1 | $0 |
| MIKE EBERHART | DIRECTOR Trustee or director | 1 | $0 |
| DAVE GRACY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| BENTLY LASER II | DIRECTOR Trustee or director | 1 | $0 |
| KAREN MANN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| CAROLE MELVIN | DIRECTOR Trustee or director | 1 | $0 |
| LOREN RINGLE | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCHODDE | DIRECTOR Trustee or director | 1 | $0 |
| SKIP SIMMS | TREASURER Trustee or director, Officer | 2 | $0 |
| ANN MARIE TRACEY | DIRECTOR Trustee or director | 1 | $0 |
| DEVIN WISE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELIZABETH GERTZ | EXECUTIVE DI Officer | 40 | $93,009 |
| BILL ATEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| DAVID COEN | DIRECTOR Trustee or director | 1 | $0 |
| RALPH DUBEY | DIRECTOR Trustee or director | 1 | $0 |
| MIKE EBERHART | DIRECTOR Trustee or director | 1 | $0 |
| DAVE GRACY | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| BENTLY LASER II | DIRECTOR Trustee or director | 1 | $0 |
| KAREN MANN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| CAROLE MELVIN | DIRECTOR Trustee or director | 1 | $0 |
| LOREN RINGLE | DIRECTOR Trustee or director | 1 | $0 |
| JOE SCHODDE | DIRECTOR Trustee or director | 1 | $0 |
| SKIP SIMMS | TREASURER Trustee or director, Officer | 2 | $0 |
| ANN MAIRE TRACEY | DIRECTOR Trustee or director | 1 | $0 |
| DEVIN WISE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elizabeth Gertz | Executive Dir. Officer | 40 | $114,401 |
| Karen Mann | President Trustee or director, Officer | 2 | $0 |
| Olivia Francis | Vice President Trustee or director, Officer | 2 | $0 |
| Skip Simms | Treasurer Trustee or director, Officer | 2 | $0 |
| Bill Aten | Secretary Trustee or director, Officer | 2 | $0 |
| Caren Peltier | Director Trustee or director | 1 | $0 |
| Jenna McTevia | Director Trustee or director | 1 | $0 |
| Joe Schodde | Director Trustee or director | 1 | $0 |
| George Armstrong | Director Trustee or director | 1 | $0 |
| Ralph Dubey | Director Trustee or director | 1 | $0 |
| Dave Gracy | Director Trustee or director | 1 | $0 |
| Carole Melvin | Director Trustee or director | 1 | $0 |
| Ann Marie Tracey | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1100 BOYNE AVE, BOYNE CITY, MI 49712-9645
- Principal officer (990 for 2025)
- ELIZABETH GERTZ, PO BOX 764, BOYNE CITY, MI 49712
- Signed the 990
- ELIZABETH GERTZ, EXECUTIVE DIRECTOR
- Phone
- (231) 582-1186
- Website
- WWW.CHALLENGEMTN.ORG
- Return prepared by
- H&S COMPANIES PC
Mission
TO PROVIDE DISABLED INDIVIDUALS AN OPPORTUNITY FOR PHYSICAL ACTIVITIES THROUGH PARTICIPATION IN RECREATIONAL SPORTS, WHICH HAVE POSITIVE PSYCHOLOGICAL AND THERAPEUTIC EFFECTS FOR THE PARTICIPANTS.
Program accomplishments
- CHALLENGE MOUNTAIN PROVIDES A THRIFT STORE FOR THE BENEFIT OF THE RESIDENTS OF THE BOYNE CITY AREA. DONORS ARE ABLE TO MAKE CONTRIBUTIONS OF HOUSEHOLD ITEMS WHICH MAY BE USED IN THE PRIMARY ACTIVITIES FOR CHALLENGED INDIVIDUALS AND ALSO BENEFITS THE COMMUNITY AS A WHOLE.Expenses $242,926 · revenue $529,109
- CHALLENGE MOUNTAIN OF WALLOON HILLS, INC., A 501(C)(3)NON-PROFIT ORGANIZATION, PROVIDES ORGANIZED ACTIVITIES THAT ARE EDUCATIONAL, PHYSICALLY CHALLENGING AND BUILD ON SKILLS THAT LEAD TO A FULLER LIFE IN A NEUTRAL, RELAXED ENVIRONMENT. THE GOAL OF ALL PROGRAMS IS TO IMPROVE THE QUALITY OF LIFE AND ENHANCE THE FEELING OF INDEPENDENCE FOR PARTICIPANTS. OUR PROGRAMMING INCLUDES, ADAPTIVE SNOW SPORTS, BIKING, KAYAKING, BOATING, EQUINE THERAPY, ROPES CHALLENGE COURSE AND A ONE WEEK SUMMER DAY CAMP.Expenses $301,333 · revenue $5,130
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
- 38-2563815
- 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
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,834,399
- Income (IRS master file)
- $1,224,574
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $940,251 | $881,307 | $2,834,399 | IRS |
| 990 | December 2024 | $1,920,700 | $1,009,968 | $2,704,929 | XML |
| 990 | December 2023 | $1,001,179 | $986,424 | $1,787,295 | XML |
| 990 | December 2022 | $1,053,249 | $871,786 | $1,804,703 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 38-2563815).
Questions about CHALLENGE MOUNTAIN OF WALLOON HILLS INC
- What is the EIN of CHALLENGE MOUNTAIN OF WALLOON HILLS INC?
- The employer identification number (EIN) of CHALLENGE MOUNTAIN OF WALLOON HILLS INC is 38-2563815.
- Is CHALLENGE MOUNTAIN OF WALLOON HILLS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to CHALLENGE MOUNTAIN OF WALLOON HILLS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHALLENGE MOUNTAIN OF WALLOON HILLS 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 CHALLENGE MOUNTAIN OF WALLOON HILLS 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 CHALLENGE MOUNTAIN OF WALLOON HILLS 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 CHALLENGE MOUNTAIN OF WALLOON HILLS INC?
- The 990 for the year ended December 31, 2025 names ELIZABETH GERTZ.
- Who are the officers and directors of CHALLENGE MOUNTAIN OF WALLOON HILLS INC?
- The 990 for the year ended December 31, 2025 lists 14 people; 1 received compensation from the organization, the highest $98,108 (ELIZABETH GERTZ, EXECUTIVE DI).
- How much revenue does CHALLENGE MOUNTAIN OF WALLOON HILLS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $940,251, expenses of $881,307 and total assets of $2,834,399 at year end.
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