Nonprofit · EIN 38-6090281
HIGGINS LAKE PROPERTY OWNERS ASSN
Tax-exempt · ROSCOMMON, MI 48653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $115,016 | $70,615 | $44,401 | $228,007 | $36,748 | $191,259 |
| December 31, 2024 | 990-EZ | $107,072 | $91,254 | $15,818 | $182,779 | $35,921 | $146,858 |
| December 31, 2023 | 990-EZ | $121,604 | $77,943 | $43,661 | $159,653 | $28,613 | $131,040 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $31,718
- Membership dues
- $57,500
- Investment income
- $3,133
- Net income from fundraising events
- $11,835
- Other revenue
- $10,830
Expenses
- Grants and similar amounts paid
- $2,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $13,754
- Professional fees and payments to contractors
- $4,300
- Occupancy
- $3,000
- Printing, publications and postage
- $7,459
- Other expenses
- $40,102
- Program services (functional)
- $46,055
Balance sheet and other
- Total assets, start of year
- $182,779
- Total assets, end of year
- $228,007
- Total liabilities, end of year
- $36,748
- Net assets, end of year
- $191,259
- Cash, savings and investments
- $228,007
- Gross receipts
- $115,016
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURT DEVOE | DIRECTOR | 3 | $0 |
| WAYNE BROOKS | DIRECTOR | 3 | $0 |
| FRED SWINEHEART | DIRECTOR | 3 | $0 |
| BECKY GIBSON | DIRECTOR | 3 | $0 |
| JOHN OGREN | DIRECTOR | 3 | $0 |
| DENNIS CORTE | DIRECTOR | 3 | $0 |
| PATTY DENNIS | DIRECTOR | 3 | $0 |
| GREG SEMACK | VICE PRESIDENT | 8 | $0 |
| HERB WEATHERLY | SECRETARY | 5 | $0 |
| BRUCE CARLETON | TREASURER | 5 | $0 |
| CHARLENE CORNELL | PRESIDENT | 8 | $0 |
990-EZ for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURT DEVOE | DIRECTOR | 3 | $0 |
| WAYNE BROOKS | DIRECTOR | 3 | $0 |
| FRED SWINEHEART | DIRECTOR | 3 | $0 |
| BECKY GIBSON | DIRECTOR | 3 | $0 |
| JACK CORNELL | DIRECTOR (THRU AUGUST 2024) | 3 | $0 |
| JOHN OGREN | DIRECTOR | 3 | $0 |
| BOB MCKELLAR | DIRECTOR | 3 | $0 |
| PATTY DENNIS | DIRECTOR | 3 | $0 |
| GREG SEMACK | VICE PRESIDENT | 8 | $0 |
| HERB WEATHERLY | SECRETARY | 5 | $0 |
| BRUCE CARLETON | TREASURER | 5 | $0 |
| CHARLENE CORNELL | PRESIDENT | 8 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURT DEVOE | DIRECTOR | 3 | $0 |
| WAYNE BROOKS | DIRECTOR | 3 | $0 |
| FRED SWINEHEART | DIRECTOR | 3 | $0 |
| BECKY GIBSON | DIRECTOR | 3 | $0 |
| JACK CORNELL | DIRECTOR | 3 | $0 |
| JOHN OGREN | DIRECTOR | 3 | $0 |
| BOB MCKELLAR | DIRECTOR | 3 | $0 |
| GREG SEMACK | VICE PRESIDENT | 8 | $0 |
| HERB WEATHERLY | SECRETARY | 5 | $0 |
| BRUCE CARLETON | TREASURER | 5 | $0 |
| CHARLENE CORNELL | PRESIDENT | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 55, ROSCOMMON, MI 48653-0055
- Signed the 990-EZ
- BRUCE CARLETON, TREASURER
- Phone
- (989) 275-9181
- Website
- WWW.HLPOA.ORG
- Return prepared by
- CBIZ ADVISORS LLC
Mission
TO PROTECT, PRESERVE AND ENHANCE THE QUALITY OF HIGGINS LAKE AND ITS SURROUNDING WATERSHED.
Program accomplishments
- PROTECTED, PRESERVED AND ENHANCED THE QUALITY OF HIGGINS LAKE AND ITS SURROUNDING WATERSHED THROUGH VARIOUS INITIATIVES.Expenses $46,055 · grants $2,000
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-6090281
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $228,007
- Income (IRS master file)
- $115,016
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $115,016 | $70,615 | $228,007 | XML |
| 990-EZ | December 2024 | $107,072 | $91,254 | $182,779 | XML |
| 990-EZ | December 2023 | $121,604 | $77,943 | $159,653 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 38-6090281).
Questions about HIGGINS LAKE PROPERTY OWNERS ASSN
- What is the EIN of HIGGINS LAKE PROPERTY OWNERS ASSN?
- The employer identification number (EIN) of HIGGINS LAKE PROPERTY OWNERS ASSN is 38-6090281.
- Is HIGGINS LAKE PROPERTY OWNERS ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1946.
- Are donations to HIGGINS LAKE PROPERTY OWNERS ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGGINS LAKE PROPERTY OWNERS ASSN 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 PROPERTY OWNERS ASSN 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 PROPERTY OWNERS ASSN last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of HIGGINS LAKE PROPERTY OWNERS ASSN?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does HIGGINS LAKE PROPERTY OWNERS ASSN have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $115,016, expenses of $70,615 and total assets of $228,007 at year end.
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- BAMBI LAKE RETREAT AND CONFERENCE CENTER INC EIN 30-0206786 · last filed 990 for 2024
- LAKESIDE CAMP ASSOCIATION EIN 38-0741460 · last filed 990 for 2025
- HIGGINS LAKE FOUNDATION EIN 38-2864400 · last filed 990 for 2025
- SOCIETY OF ST VINCENT DE PAUL ROSCOMMON THRIFT STORE EIN 36-4659723 · last filed 990 for 2025