Nonprofit · EIN 38-3074447
FRIENDS OF LUDINGTON ST PARK
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $256,950 | $48,976 | $207,974 | $348,930 | $0 | $348,930 |
| December 31, 2024 | 990-EZ | $87,442 | $58,150 | $29,292 | $140,956 | $0 | $140,956 |
| December 31, 2023 | 990-EZ | $71,291 | $47,743 | $23,548 | $111,664 | $0 | $111,664 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,676
- Membership dues
- $11,676
- Program service revenue
- $236,756
- Investment income
- $2,789
- Other revenue
- $5,729
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $48,976
Balance sheet and other
- Total assets, start of year
- $140,956
- Total assets, end of year
- $348,930
- Total liabilities, end of year
- $0
- Net assets, end of year
- $348,930
- Gross receipts
- $256,950
- Employees
- 12
- Volunteers
- 100
- Year formed
- 1992
- 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 |
|---|---|---|---|
| MARY ANNE REINER | DIRECTOR Trustee or director | 0 | $0 |
| BOB SASIN | DIRECTOR Trustee or director | 0 | $0 |
| JIM GALLIE | MANAGER Trustee or director | 0 | $0 |
| DAN ADAMS | SUPERVISOR Trustee or director | 0 | $0 |
| CORINNE ROGERS | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL GAUDETTE | DIRECTOR Trustee or director | 0 | $0 |
| BERNADETTE SEIM-BARNES | DIRECTOR Trustee or director | 0 | $0 |
| JOHN SAVAGE | TREASURER Trustee or director, Officer | 0 | $0 |
| PATRICK OHARE | PRESIDENT Officer | 0 | $0 |
| GARY HEARING | VICE PRESIDENT Officer | 0 | $0 |
| NANCY HESTING | DIRECTOR Officer | 0 | $0 |
| MARGARET GRAMAS | SECRETARY Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK OHARE | PRESIDENT | 0 | $0 |
| GARY HEARING | VICE PRESIDENT | 0 | $0 |
| NANCY HESTING | TREASURER | 0 | $0 |
| STEVE BEGNOCHE | SECRETARY | 0 | $0 |
| MARY ANNE REINER | DIRECTOR | 0 | $0 |
| BOB SASIN | DIRECTOR | 0 | $0 |
| JIM GALLIE | MANAGER | 0 | $0 |
| DAN ADAMS | SUPERVISOR | 0 | $0 |
| ALAN WERNETTE | PARK EMPLOYEE | 0 | $0 |
| CORINNE ROGERS | DIRECTOR | 1 | $0 |
| MARGARET GRAMAS | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATRICK OHARE | PRESIDENT | 0 | $0 |
| GARY HEARING | VICE PRESIDENT | 0 | $0 |
| NANCY HESTING | TREASURER | 0 | $0 |
| STEVE BEGNOCHE | SECRETARY | 0 | $0 |
| MARY ANNE REINER | DIRECTOR | 0 | $0 |
| BOB SASIN | DIRECTOR | 0 | $0 |
| JIM GALLIE | MANAGER | 0 | $0 |
| DAN ADAMS | SUPERVISOR | 0 | $0 |
| ALAN WERNETTE | PARK EMPLOYEE | 0 | $0 |
| CORINNE ROGERS | DIRECTOR | 1 | $0 |
| MARGARET GRAMAS | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 123, LUDINGTON, MI 49431-0123
- In care of
- % JOHN SAVAGE
- Mailing address (990-N for 2021)
- PO BOX 123, LUDINGTON MI 49431
- Principal officer (990 for 2025)
- JOHN SAVAGE, PO BOX 123, Ludington, MI 49431
- Principal officer (990-N for 2021)
- CRAIG RATHKE, 6535 W FOREST MEADOWS, LUDINGTON MI 49431
- Signed the 990
- JOHN SAVAGE, TREASURER
- Return prepared by
- Lake Michigan CPA Services PLC
Mission
FLSP was established May 25, 1992 and functions privately, as a non-profit 501(c)(3) organization, to promote the wise use and conservation of the Ludington State Park, one of the most beautiful state parks ever.
Program accomplishments
- Programs to support and improve the park within the bounds of limits set up by the State. Our programs are designed to promote and enhance park operations.Expenses $48,976
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-3074447
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20Z)
- Assets (IRS master file)
- $348,930
- Income (IRS master file)
- $256,950
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $256,950 | $48,976 | $348,930 | XML |
| 990-EZ | December 2024 | $87,442 | $58,150 | $140,956 | XML |
| 990-EZ | December 2023 | $71,291 | $47,743 | $111,664 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: CRAIG RATHKE | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Craig Rathke | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Craig Rathke | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 38-3074447).
Questions about FRIENDS OF LUDINGTON ST PARK
- What is the EIN of FRIENDS OF LUDINGTON ST PARK?
- The employer identification number (EIN) of FRIENDS OF LUDINGTON ST PARK is 38-3074447.
- Is FRIENDS OF LUDINGTON ST PARK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to FRIENDS OF LUDINGTON ST PARK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF LUDINGTON ST PARK 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 FRIENDS OF LUDINGTON ST PARK 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 FRIENDS OF LUDINGTON ST PARK 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 FRIENDS OF LUDINGTON ST PARK?
- The 990 for the year ended December 31, 2025 names JOHN SAVAGE.
- Who are the officers and directors of FRIENDS OF LUDINGTON ST PARK?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF LUDINGTON ST PARK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $256,950, expenses of $48,976 and total assets of $348,930 at year end.
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All nonprofits in LUDINGTON · Michigan · Philanthropy, voluntarism and grantmaking foundations