Nonprofit · EIN 38-2864400
HIGGINS LAKE FOUNDATION
Tax-exempt · ROSCOMMON, MI 48653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $302,113 | $193,991 | $108,122 | $2,877,932 | $2,298 | $2,875,634 |
| December 31, 2024 | 990 | $410,917 | $277,635 | $133,282 | $2,428,195 | $1,939 | $2,426,256 |
| December 31, 2023 | 990 | $196,873 | $203,869 | -$6,996 | $2,164,821 | $2,169 | $2,162,652 |
| December 31, 2022 | 990 | $237,267 | $332,955 | -$95,688 | $1,943,049 | $1,981 | $1,941,068 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $192,329
- of which government grants
- $5,720
- Program service revenue
- $56,395
- Investment income
- $53,389
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $41,070
- Salaries, compensation and benefits (total)
- $46,689
- Professional fundraising fees
- $0
- Accounting fees
- $5,000
- Occupancy
- $15,527
- Program services (functional)
- $99,813
- Management and general (functional)
- $76,148
- Fundraising (functional)
- $18,030
Balance sheet and other
- Total assets, start of year
- $2,428,195
- Total assets, end of year
- $2,877,932
- Total liabilities, end of year
- $2,298
- Net assets, end of year
- $2,875,634
- Publicly traded securities
- $2,629,861
- Net assets without donor restrictions
- $2,862,711
- Net assets with donor restrictions
- $12,923
- Gross receipts
- $302,113
- Employees
- 10
- Year formed
- 1989
- 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 |
|---|---|---|---|
| SARA ALMIRALL | TRUSTEE Trustee or director | – | $0 |
| BRAD BAERLOCHER | TRUSTEE Trustee or director | – | $0 |
| BILL BAKER | TRUSTEE Trustee or director | – | $0 |
| JOHN BARTA | TRUSTEE Trustee or director | – | $0 |
| SCOTT MCNAMARA | TRUSTEE Trustee or director | – | $0 |
| RICK MEEKS | TRUSTEE Trustee or director | – | $0 |
| BOB BLAMER | SECRETARY Officer | – | $0 |
| DANIEL DECKER | TREASURER Officer | – | $0 |
| NANCY LAMB | CHAIR Officer | – | $0 |
| VICKI SPRINGSTEAD | VICE CHAIR Officer | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DENISE BECKER | EXECUTIVE DI Officer | 30 | $7,989 |
| SARA ALMIRALL | TRUSTEE Trustee or director | – | $0 |
| BRAD BAERLOCHER | TRUSTEE Trustee or director | – | $0 |
| BILL BAKER | TRUSTEE Trustee or director | – | $0 |
| JOHN BARTA | TRUSTEE Trustee or director | – | $0 |
| JIM KIRSCH | TRUSTEE Trustee or director | – | $0 |
| NANCY LAMB | TRUSTEE Trustee or director | – | $0 |
| SCOTT MCNAMARA | TRUSTEE Trustee or director | – | $0 |
| BOB BLAMER | SECRETARY Officer | – | $0 |
| DANIEL DECKER | TREASURER Officer | – | $0 |
| RICK MEEKS | VICE CHAIR Officer | – | $0 |
| VICKI SPRINGSTEAD | CHAIR Officer | – | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERESA PEARSON | EXECUTIVE DI Officer | 30 | $4,152 |
| SARA ALMIRALL | TRUSTEE Trustee or director | – | $0 |
| BRAD BAERLOCHER | TRUSTEE Trustee or director | – | $0 |
| BILL BAKER | TRUSTEE Trustee or director | – | $0 |
| JOHN BARTA | TRUSTEE Trustee or director | – | $0 |
| JIM KIRSCH | TRUSTEE Trustee or director | – | $0 |
| NANCY LAMB | TRUSTEE Trustee or director | – | $0 |
| SCOTT MCNAMARA | TRUSTEE Trustee or director | – | $0 |
| BOB BLAMER | SECRETARY Officer | – | $0 |
| DANIEL DECKER | TREASURER Officer | – | $0 |
| RICK MEEKS | VICE CHAIR Officer | – | $0 |
| VICKI SPRINGSTEAD | CHAIR Officer | – | $0 |
990 for the year ended December 31, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL BAKER | TRUSTEE Trustee or director | – | $0 |
| JIM KIRSCH | TRUSTEE Trustee or director | – | $0 |
| MARIE KIZER | TRUSTEE Trustee or director | – | $0 |
| SCOTT MCNAMARA | TRUSTEE Trustee or director | – | $0 |
| RICK MEEKS | TRUSTEE Trustee or director | – | $0 |
| JOAN SKUTA | TRUSTEE Trustee or director | – | $0 |
| SARA ALMIRALL TAKIKAWA | TRUSTEE Trustee or director | – | $0 |
| BOB BLAMER | SECRETARY Officer | – | $0 |
| ANN BOLZMAN | EXECUTIVE DI Officer | 30 | $0 |
| DANIEL DECKER | TREASURER Officer | – | $0 |
| ED PANYARD | VICE CHAIR Officer | – | $0 |
| VICKI SPRINGSTEAD | CHAIR Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 753, ROSCOMMON, MI 48653-0753
- Principal officer (990 for 2025)
- NANCY LAMB, PO BOX 753, ROSCOMMON, MI 48653
- Signed the 990
- NANCY LAMB, CHAIR
- Phone
- (989) 275-9183
- Return prepared by
- TYLER J WATTERS PC
Mission
TO PRESERVE AND ENHANCE HIGGINS LAKE AS A PUBLIC RECREATION FACILITY.
Program accomplishments
- OPERATION OF MILFOIL SUCTION HARVESTOR USED TO CONTROL SPREAD AND GROWTH ON INVASIVE SPECIES IN LAKE.
- EDUCATION ACTIVITIES, PRODUCTION OF LITERATURE AND WARENESS CAMPAIGNS FOR THE PRESERVATION OF THE HIGGINS LAKE WATER QUALITY.Expenses $29,060
- WATER QUALITY TESTING AND STUDY GRANTS.Expenses $34,077
- PROMOTION OF INFORMATION RELATED TO WATER QUALITY AND PRESERVATION.Expenses $36,676
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
- 38-2864400
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C320)
- Assets (IRS master file)
- $2,877,932
- Income (IRS master file)
- $302,113
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $302,113 | $193,991 | $2,877,932 | XML |
| 990 | December 2024 | $410,917 | $277,635 | $2,428,195 | XML |
| 990 | December 2023 | $196,873 | $203,869 | $2,164,821 | XML |
| 990 | December 2022 | $237,267 | $332,955 | $1,943,049 | XML |
| 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 38-2864400).
Questions about HIGGINS LAKE FOUNDATION
- What is the EIN of HIGGINS LAKE FOUNDATION?
- The employer identification number (EIN) of HIGGINS LAKE FOUNDATION is 38-2864400.
- Is HIGGINS LAKE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to HIGGINS LAKE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HIGGINS LAKE FOUNDATION 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 HIGGINS LAKE FOUNDATION 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 HIGGINS LAKE FOUNDATION 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 HIGGINS LAKE FOUNDATION?
- The 990 for the year ended December 31, 2025 names NANCY LAMB.
- Who are the officers and directors of HIGGINS LAKE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does HIGGINS LAKE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $302,113, expenses of $193,991 and total assets of $2,877,932 at year end.
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