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Higgins Lake Property Owners Assn

  • Roscommon, MI
  • Tax-exempt since Nov. 1946
  • EIN: 38-6090281

Organization summary

Type of Nonprofit

Designated as a Civic leagues, social welfare organizations and local associations of employees, created to promote community welfare for charitable, educational or recreational purposes.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$107k (2024)

Expenses
$91.3k (2024)

Total Assets
$183k (2024)

Total Liabilities
$35.9k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$107,072
Expenses
$91,254
Net Income
$15,818
Net Assets
$146,858
Notable Sources of Revenue Percent of Total Revenue
Contributions $29,430
27.5%
Program Services $0
Investment Income $2,584
2.4%
Net Fundraising $9,523
8.9%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,530
8.9%
Assets/Debt
Total Assets $182,779
Total Liabilities $35,921
Net Assets $146,858
Compensation
Key Employees and Officers Compensation Other
Curt Devoe (Director) $0 $0
Wayne Brooks (Director) $0 $0
Fred Swineheart (Director) $0 $0
Becky Gibson (Director) $0 $0
Jack Cornell (Director (Thru August 2024)) $0 $0
John Ogren (Director) $0 $0
Bob Mckellar (Director) $0 $0
Patty Dennis (Director) $0 $0
Greg Semack (Vice President) $0 $0
Herb Weatherly (Secretary) $0 $0
Bruce Carleton (Treasurer) $0 $0
Charlene Cornell (President) $0 $0
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Document Links

990-EZ
Filed on July 2, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$121,604
Expenses
$77,943
Net Income
$43,661
Net Assets
$131,040
Notable Sources of Revenue Percent of Total Revenue
Contributions $46,844
38.5%
Program Services $0
Investment Income $1,633
1.3%
Net Fundraising $4,542
3.7%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,210
8.4%
Assets/Debt
Total Assets $159,653
Total Liabilities $28,613
Net Assets $131,040
Compensation
Key Employees and Officers Compensation Other
Curt Devoe (Director) $0 $0
Wayne Brooks (Director) $0 $0
Fred Swineheart (Director) $0 $0
Becky Gibson (Director) $0 $0
Jack Cornell (Director) $0 $0
John Ogren (Director) $0 $0
Bob Mckellar (Director) $0 $0
Greg Semack (Vice President) $0 $0
Herb Weatherly (Secretary) $0 $0
Bruce Carleton (Treasurer) $0 $0
Charlene Cornell (President) $0 $0
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Document Links

990-EZ
Filed on April 15, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$93,885
Expenses
$96,210
Net Income
-$2,325
Net Assets
$86,359
Notable Sources of Revenue Percent of Total Revenue
Contributions $33,920
36.1%
Program Services $0
Investment Income $25
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $7,740
8.2%
Assets/Debt
Total Assets $107,037
Total Liabilities $20,678
Net Assets $86,359
Compensation
Key Employees and Officers Compensation Other
Bob Mckellar (Director) $0 $0
John Ogren (Director) $0 $0
Jack Cornell (Director) $0 $0
Becky Gibson (Director) $0 $0
Fred Swineheart (Director) $0 $0
Wayne Brooks (Director) $0 $0
Curt Devoe (Director) $0 $0
Charlene Cornell (President) $0 $0
Bruce Carleton (Treasurer) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Vice President) $0 $0
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Document Links

990-EZ
Filed on July 18, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$98,013
Expenses
$76,931
Net Income
$21,082
Net Assets
$88,684
Notable Sources of Revenue Percent of Total Revenue
Contributions $34,780
35.5%
Program Services $0
Investment Income $8
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,125
10.3%
Assets/Debt
Total Assets $110,610
Total Liabilities $21,926
Net Assets $88,684
Compensation
Key Employees and Officers Compensation Other
Bob Mckellar (Director) $0 $0
John Ogren (Director) $0 $0
Jack Cornell (Director) $0 $0
Becky Gibson (Director) $0 $0
Fred Swineheart (Director) $0 $0
Wayne Brooks (Director) $0 $0
Curt Devoe (Director) $0 $0
Charlene Cornell (President) $0 $0
Bruce Carleton (Treasurer) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Vice President) $0 $0
+ View more people

Document Links

990-EZ
Filed on March 29, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$75,876
Expenses
$68,581
Net Income
$7,295
Net Assets
$67,602
Notable Sources of Revenue Percent of Total Revenue
Contributions $13,445
17.7%
Program Services $0
Investment Income $16
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,805
14.2%
Assets/Debt
Total Assets $97,075
Total Liabilities $29,473
Net Assets $67,602
Compensation
Key Employees and Officers Compensation Other
Bob Mckellar (Director) $0 $0
John Ogren (Director) $0 $0
Jack Cornell (Director) $0 $0
Becky Gibson (Director) $0 $0
Fred Swineheart (Director) $0 $0
Wayne Brooks (Director) $0 $0
Mark Lutz (Director) $0 $0
Charlene Cornell (President) $0 $0
Bruce Carleton (Treasurer) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Vice President) $0 $0
+ View more people

Document Links

990-EZ
Filed on Sept. 10, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$102,681
Expenses
$71,533
Net Income
$31,148
Net Assets
$60,307
Notable Sources of Revenue Percent of Total Revenue
Contributions $53,899
52.5%
Program Services $0
Investment Income $56
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,771
8.5%
Assets/Debt
Total Assets $84,686
Total Liabilities $24,379
Net Assets $60,307
Compensation
Key Employees and Officers Compensation Other
Bob Mckellar (Director) $0 $0
John Ogren (Director) $0 $0
Chuck Brick (Director) $0 $0
Becky Gibson (Director) $0 $0
Fred Swineheart (Director) $0 $0
Wayne Brooks (Director) $0 $0
Mark Lutz (Director) $0 $0
Charlene Cornell (President) $0 $0
Bruce Carleton (Treasurer) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Vice President) $0 $0
+ View more people

Document Links

990-EZ
Filed on May 11, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$75,025
Expenses
$64,895
Net Income
$10,130
Net Assets
$29,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $20,717
27.6%
Program Services $0
Investment Income $48
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,000
10.7%
Assets/Debt
Total Assets $54,921
Total Liabilities $25,762
Net Assets $29,159
Compensation
Key Employees and Officers Compensation Other
Bob Mckellar (Director) $0 $0
John Ogren (Director) $0 $0
Jim Vondale (Director) $0 $0
Brad Gibson (Director) $0 $0
Fred Swineheart (Director) $0 $0
Wayne Brooks (Director) $0 $0
Mark Lutz (Director) $0 $0
Charlene Cornell (President) $0 $0
Bruce Carleton (Treasurer) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Vice President) $0 $0
+ View more people

Document Links

990-EZ
Filed on Nov. 13, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$61,983
Expenses
$61,711
Net Income
$272
Net Assets
$19,029
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,242
19.8%
Program Services $0
Investment Income $46
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $6,675
10.8%
Assets/Debt
Total Assets $42,444
Total Liabilities $23,415
Net Assets $19,029
Compensation
Key Employees and Officers Compensation Other
Brad Gibson (President) $0 $0
Charlene Cornell (Vice Pres.) $0 $0
Herb Weatherly (Secretary) $0 $0
Greg Semack (Treasurer) $0 $0
Jim Vondale (Director) $0 $0
Diane Wagner (Director) $0 $0
Bob Hoffman (Director) $0 $0
Bob Mckellar (Director) $0 $0
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Document Links

990-EZ
Filed on July 12, 2018

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$54,151
Expenses
$82,388
Net Income
-$28,237
Net Assets
$18,757
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,479
21.2%
Program Services $0
Investment Income $11
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $5,236
9.7%
Assets/Debt
Total Assets $32,258
Total Liabilities $13,501
Net Assets $18,757
Compensation
Key Employees and Officers Compensation Other
Brad Gibson (President) $0 $0
Charlene Cornell (Vice Pres.) $0 $0
Herb Weatherly (Secretary) $0 $0
Chuck Brick (Treasurer) $0 $0
Ken Dennings (Director) $0 $0
Jim Vondale (Director) $0 $0
Diane Wagner (Director) $0 $0
Bill Case (Director) $0 $0
Bob Hoffman (Director) $0 $0
Bob Mckellar (Director) $0 $0
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990-EZ
Filed on June 7, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$47,602
Expenses
$68,704
Net Income
-$21,102
Net Assets
$46,994
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,971
20.9%
Program Services $0
Investment Income $36
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $470
1.0%
Assets/Debt
Total Assets $62,364
Total Liabilities $15,370
Net Assets $46,994
Compensation
Key Employees and Officers Compensation Other
Ashley Rach (Employee) $7,200 $0
Brad Gibson (President) $0 $0
Charlene Cornell (Vice Pres.) $0 $0
Herb Weatherly (Secretary) $0 $0
Chuck Brick (Treasurer) $0 $0
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990-EZ
Filed on Nov. 9, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$48,001
Expenses
$68,532
Net Income
-$20,531
Net Assets
$55,153
Notable Sources of Revenue Percent of Total Revenue
Contributions $8,811
18.4%
Program Services $0
Investment Income $114
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $67,620
Total Liabilities $12,467
Net Assets $55,153

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$63,843
Expenses
$54,354
Net Income
$9,489
Net Assets
$75,684
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,335
16.2%
Program Services $0
Investment Income $108
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $76,353
Total Liabilities $669
Net Assets $75,684

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$61,717
Expenses
$67,492
Net Income
-$5,775
Net Assets
$66,196
Notable Sources of Revenue Percent of Total Revenue
Contributions $11,025
17.9%
Program Services $6,110
9.9%
Investment Income $182
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $67,240
Total Liabilities $1,044
Net Assets $66,196

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$63,776
Expenses
$63,584
Net Income
$192
Net Assets
$71,971
Notable Sources of Revenue Percent of Total Revenue
Contributions $15,065
23.6%
Program Services $0
Investment Income $311
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $73,008
Total Liabilities $1,037
Net Assets $71,971

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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