﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-02T09:21:46-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271434257</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Connie M Tewes CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5718 W US 10</AddressLine1Txt>
        <CityNm>Ludington</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49431</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>843773105</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Friends of Orchard Beach State Park</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Isabel Manthei</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2315100425</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2064 Lakeshore Rd</AddressLine1Txt>
        <CityNm>Manistee</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49660</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ISABEL MANTHEI</PersonNm>
      <PersonTitleTxt>Officer</PersonTitleTxt>
      <PhoneNum>2315100425</PhoneNum>
      <SignatureDt>2026-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>CONNIE M TEWES CPA</PreparerPersonNm>
      <PTIN>P00350678</PTIN>
      <PhoneNum>2313424988</PhoneNum>
      <PreparationDt>2026-06-02</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>11499</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6984</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>212</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>2045</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>946</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1099</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>2258</OtherRevenueTotalAmt>
      <TotalRevenueAmt>10553</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>175</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1409</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>143849</OtherExpensesTotalAmt>
      <TotalExpensesAmt>145433</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-134880</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>246113</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>111233</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>246113</BOYAmt>
        <EOYAmt>111233</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>246113</BOYAmt>
        <EOYAmt>111233</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>246113</BOYAmt>
        <EOYAmt>111233</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To provide assistance to the State Park</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>To facilitate the Park Superintendents ability to obtain resources for non-routine maintenance &amp; improvement projects.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Work with the Park Superintendent to promote the Park and its related events and activities.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Isabel Manthei</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Kelly Griffin</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sandra Pelarski</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Raini Gilmore</PersonNm>
        <TitleTxt>Secretary - current</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Sandra Pelarski</PersonNm>
        <USAddress>
          <AddressLine1Txt>411 Gloria Lane</AddressLine1Txt>
          <CityNm>Manistee</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49660</ZIPCd>
        </USAddress>
        <PhoneNum>2315100425</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>75657</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>151941</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6984</CurrentTaxYearAmt>
        <TotalAmt>234582</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>75657</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>151941</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6984</CurrentTaxYearAmt>
        <TotalAmt>234582</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>63893</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>170689</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>123</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>180</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>212</CurrentTaxYearAmt>
        <TotalAmt>515</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>618</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2565</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2058</CurrentTaxYearAmt>
        <TotalAmt>5241</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>240338</TotalSupportAmt>
      <PublicSupportCY170Pct>0.71020</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.70760</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other revenue Part I line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountBottle &amp; Can recycling 2,058Birthday event 200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountPlayground Equipment 143,849</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>