BLUE LAKE FINE ARTS CAMP: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- BLUE LAKE FINE ARTS CAMP (EIN 38-1811838)
- Tax period
- 2020-10-01 to 2021-09-30
- Filed
- 2022-08-15
- IRS object ID
- 202242279349302649
- Schema version
- 2020v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-08-15T14:05:12-04:00 | ReturnTs |
| Tax Period End | 2021-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383133790 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDREWS HOOPER PAVLIK PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2311 EAST BELTLINE AVE SE STE 200 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381811838 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE LAKE FINE ARTS CAMP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLUE | BusinessNameControlTxt |
| Phone | 2318941966 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 EAST CRYSTAL LAKE ROAD | AddressLine1Txt |
| City | TWIN LAKE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49457 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HEIDI STANSELL | PersonNm |
| Person Title | CEO & INTERIM PRES. | PersonTitleTxt |
| Phone | 2318941966 | PhoneNum |
| Signature | 2022-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HEIDI | PersonFirstNm |
| Person Last | STANSELL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIC A RYAN | PreparerPersonNm |
| PTIN | P01388772 | PTIN |
| Phone | 6169426440 | PhoneNum |
| Preparation | 2022-08-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HEIDI STANSELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 EAST CRYSTAL LAKE ROAD | AddressLine1Txt |
| City | TWIN LAKE | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49457 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,197,593 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BLUELAKE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1966 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE CULTURAL ENRICHMENT | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 72 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,198,549 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,374,610 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,207 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,069,578 | CYProgramServiceRevenueAmt |
| PY Investment Income | $41,928 | PYInvestmentIncomeAmt |
| CY Investment Income | $37,011 | CYInvestmentIncomeAmt |
| PY Other Revenue | $61,027 | PYOtherRevenueAmt |
| CY Other Revenue | $298,362 | CYOtherRevenueAmt |
| PY Total Revenue | $2,325,711 | PYTotalRevenueAmt |
| CY Total Revenue | $7,779,561 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,119 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,665 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,286,711 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,008,690 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $103,245 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,129,179 | PYOtherExpensesAmt |
| CY Other Expenses | $2,505,789 | CYOtherExpensesAmt |
| PY Total Expenses | $4,419,009 | PYTotalExpensesAmt |
| CY Total Expenses | $5,527,144 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,093,298 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,252,417 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,864,352 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,832,939 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,138,502 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,711,899 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,725,850 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,121,040 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE CULTURAL ENRICHMENT | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,993,235 | ExpenseAmt |
| Grant | $12,665 | GrantAmt |
| Revenue | $3,448,489 | RevenueAmt |
| Desc | BLFAC IS A SUMMER SCHOOL OF THE ARTS LOCATED ON A 1,600-ACRE CAMPUS IN MICHIGAN'S MANISTEE NATIONAL FOREST. ITS MISSION IS TO PROVIDE FINE ARTS EDUCATION FOR STUDENTS OF ALL AGES AND FROM ALL WALKS OF LIFE. SINCE OPENING IN THE SUMMER OF 1966, WE ESTIMATE THAT BLFAC HAS SERVED MORE THAN 300,000 STUDENTS FROM ALL 50 STATES AND MORE THAN 25 COUNTRIES. EACH SUMMER, THE PRINCIPAL CAMP PROGRAM SERVES THOUSANDS OF ELEMENTARY, JUNIOR HIGH, AND HIGH SCHOOL STUDENTS WITH DIVERSE PROGRAMS IN MUSIC, ART, DANCE, AND DRAMA WHILE OFFERING HUNDREDS OF PERFORMANCES DURING ITS SUMMER ARTS FESTIVAL. BLUE LAKE ALSO OPERATES A WIDELY ACCLAIMED INTERNATIONAL EXCHANGE PROGRAM AND PUBLIC RADIO, PROVIDING CULTURAL ENRICHMENT TO STUDENTS, LISTENERS, AND CONCERT-GOERS AROUND THE WORLD. | Desc |
| Total Program Service Expenses | $4,993,235 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 72 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDY LOFGREN | PersonNm |
| Phone | 2318941966 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 EAST CRYSTAL LAKE ROAD | AddressLine1Txt |
| City | TWIN LAKES | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49457 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| HEIDI STANSELL | ||||||
| CEO & INTERI | 40.00 | Yes (X) | Yes (X) | $88,521 | $0 | $22,452 |
| DONALD FLICKINGER | ||||||
| MEMBER | 2.00 | Yes (X) | $37,810 | $0 | $48 | |
| DAVE MYERS | ||||||
| MEMBER | 2.00 | Yes (X) | $37,810 | $0 | $48 | |
| DR ROBERT CRISP | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE HANCOCK | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DIETER KLISCHE | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CINDY LARSEN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DIANE YURA MD | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ASHISH MANGRULKAR | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BILL MCFARLIN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR DALE NESBARY | ||||||
| MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES ROSE | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CHIP SAWYER | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| FRITZ STANSELL | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GRETCHEN STANSELL | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA SWAN-EAGAN | ||||||
| MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $164,141 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $22,548 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 856177 | AddressLine1Txt |
| City | LOUISVILLE | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402856177 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | DEBT SRV MNGR | ServicesDesc |
| Compensation | $236,201 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Government Grants | $2,344,304 | GovernmentGrantsAmt |
| All Other Contributions | $2,030,306 | AllOtherContributionsAmt |
| Noncash Contributions | $6,250 | NoncashContributionsAmt |
| Total Contributions | $4,374,610 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,069,578 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,069,578 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,069,578 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,234 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,234 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,169 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $50,324 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$41,155 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$41,155 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$41,155 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $228,579 | SecuritiesAmt |
| Other | $1,160 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $230,962 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$2,383 | SecuritiesAmt |
| Other | $1,160 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,223 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,223 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $476,263 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $136,746 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $339,517 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $339,517 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,779,561 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,404,951 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,665 | TotalAmt |
| Program Services | $12,665 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,689 | TotalAmt |
| Management And General | $148,831 | ManagementAndGeneralAmt |
| Fundraising | $37,858 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,531,947 | TotalAmt |
| Program Services | $2,275,783 | ProgramServicesAmt |
| Management And General | $211,165 | ManagementAndGeneralAmt |
| Fundraising | $44,999 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,636 | TotalAmt |
| Program Services | $98,690 | ProgramServicesAmt |
| Management And General | $10,237 | ManagementAndGeneralAmt |
| Fundraising | $6,709 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,418 | TotalAmt |
| Program Services | $159,574 | ProgramServicesAmt |
| Management And General | $9,664 | ManagementAndGeneralAmt |
| Fundraising | $5,180 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,152 | TotalAmt |
| Program Services | $48,419 | ProgramServicesAmt |
| Management And General | $50,733 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,172 | TotalAmt |
| Program Services | $5,172 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,824 | TotalAmt |
| Program Services | $32,824 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,322 | TotalAmt |
| Program Services | $11,322 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,796 | TotalAmt |
| Program Services | $144,743 | ProgramServicesAmt |
| Management And General | $34 | ManagementAndGeneralAmt |
| Fundraising | $8,019 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,784 | TotalAmt |
| Program Services | $38,784 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,822 | TotalAmt |
| Program Services | $420,342 | ProgramServicesAmt |
| Fundraising | $480 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,319 | TotalAmt |
| Program Services | $66,319 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,319 | TotalAmt |
| Program Services | $66,319 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,935 | TotalAmt |
| Program Services | $670,935 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,396 | TotalAmt |
| Program Services | $110,396 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| SUPPLIES FOOD SERVICE | $325,895 | $325,895 |
| RADIO PROGRAMMING | $94,447 | $94,447 |
| SUPPLIES BUILD. & GROUNDS | $84,972 | $84,972 |
| REPAIRS AND MAINTENANCE | $84,291 | $84,291 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,343 | TotalAmt |
| Program Services | $241,343 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,527,144 | TotalAmt |
| Program Services | $4,993,235 | ProgramServicesAmt |
| Management And General | $430,664 | ManagementAndGeneralAmt |
| Fundraising | $103,245 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,792 | BOYAmt |
| EOY | $187,745 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,079,268 | BOYAmt |
| EOY | $1,024,686 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,456 | BOYAmt |
| EOY | $510,481 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,084,391 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,418 | BOYAmt |
| EOY | $179,362 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,726,142 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,942,435 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,253,637 | BOYAmt |
| EOY | $10,783,707 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,781 | BOYAmt |
| EOY | $62,567 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,864,352 | BOYAmt |
| EOY | $13,832,939 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,007,340 | BOYAmt |
| EOY | $879,362 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $961,416 | BOYAmt |
| EOY | $55,232 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,169,746 | BOYAmt |
| EOY | $3,777,305 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,138,502 | BOYAmt |
| EOY | $4,711,899 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,356,486 | BOYAmt |
| EOY | $8,729,447 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,364 | BOYAmt |
| EOY | $391,593 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,725,850 | BOYAmt |
| EOY | $9,121,040 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,864,352 | BOYAmt |
| EOY | $13,832,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,252,417 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $63,379 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $79,394 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $369,364 | BeginningYearBalanceAmt |
| Contributions | $29,817 | ContributionsAmt |
| Investment Earnings Or Losses | $1,229 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $400,410 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $344,041 | BeginningYearBalanceAmt |
| Contributions | $240 | ContributionsAmt |
| Investment Earnings Or Losses | $25,083 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $369,354 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $546,563 | BeginningYearBalanceAmt |
| Contributions | $790 | ContributionsAmt |
| Investment Earnings Or Losses | -$14,055 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $189,257 | OtherExpendituresAmt |
| End Year Balance | $344,041 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $387,942 | BeginningYearBalanceAmt |
| Contributions | $204,582 | ContributionsAmt |
| Investment Earnings Or Losses | $11,234 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $57,195 | OtherExpendituresAmt |
| End Year Balance | $546,563 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $745,871 | BeginningYearBalanceAmt |
| Contributions | $31,275 | ContributionsAmt |
| Investment Earnings Or Losses | $22,089 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $411,293 | OtherExpendituresAmt |
| End Year Balance | $387,942 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.02200 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.97800 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,991,028 | OtherCostOrOtherBasisAmt |
| Book Value | $1,991,028 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,973,365 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,901,335 | DepreciationAmt |
| Book Value | $8,072,030 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,761,749 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,041,100 | DepreciationAmt |
| Book Value | $720,649 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,783,707 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,109,404 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $63,379 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $266,464 | OtherRevenueAmt |
| Revenue Not Reported | $329,843 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,779,561 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,779,561 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,714,214 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $187,070 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $187,070 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,527,144 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,527,144 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | THE ENDOWMENT FUNDS ARE HELD FOR VARIOUS USES. THE VAST MAJORITY ARE USED TO PROVIDE SCHOLARSHIPS TO CAMPERS WHILE OTHERS PROVIDE FUNDS TO BLUE LAKE PUBLIC RADIO. |
| SCHEDULE D, PAGE 3, PART X | BLUE LAKE IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CAMP'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRERELATED BUSINESS INCOME. GENERALLY, TAX YEARS FROM 2017 THROUGH THE CURRENT YEAR REMAIN OPEN TO EXAMINATION. MANAGEMENT DOES NOT BELIEVE THAT RESULTS FROM ANY EXAMINATION OF THESE OPEN YEARS WOULD HAVE A MATERIAL ADVERSE EFFECT ON THE CAMP. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | INTEREST RATE SWAPS 79,394 COST OF GOODS SOLD 136,746 RENTAL EXPENSES 50,324 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | COST OF GOODS SOLD 136,746 RENTAL EXPENSES 50,324 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 1849 | RecipientCnt |
| Cash Grant | $12,665 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 5, PART V, LINE 3B | UNRELATED BUSINESS INCOME TYPICALLY RELATES TO ADVERTISING RAN IN THE SUMMER ARTS FESTIVAL PROGRAM. THIS EVENT WAS CANCELED FOR 2020 DUE TO COVID-19. |
| FORM 990, PAGE 6, PART VI, LINE 2 | FRITZ STANSELL HEIDI STANSELL MEMBER CEO/PRES. FAMILY RELATIONSHIP HEIDI STANSELL GRETCHEN STANSELL CEO/PRES. MEMBER FAMILY RELATIONSHIP GRETCHEN STANSELL FRITZ STANSELL MEMBER MEMBER FAMILY RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE 990 WAS REVIEWED BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MONITORING IS PART OF WEEKLY MANAGEMENT MEETINGS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | ANNUAL REVIEWS ARE DONE BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | 990 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VIII | IN APRIL 2020, BLUE LAKE RECEIVED A FIRST DRAW PPP LOAN FROM PNC BANK IN THE AMOUNT OF 807,200. THE PPP, ESTABLISHED AS PART OF THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), PROVIDES FOR LOANS TO QUALIFYING BUSINESSES FOR AN AMOUNT UP TO 2.5 TIMES OF THEIR AVERAGE MONTHLY PAYROLL EXPENSES. THE LOANS AND ACCRUED INTEREST ARE FORGIVABLE BY THE SMALL BUSINESS ADMINISTRATION (SBA) AFTER EITHER AN EIGHT OR TWENTY- FOUR WEEK COVERED PERIOD AS LONG AS THE BORROWER USES THE LOAN PROCEEDS FOR ELIGIBLE PURPOSES, INCLUDING PAYROLL, BENEFITS, RENT, AND UTILITIES, AND MAINTAINS ITS PAYROLL LEVELS. THE UNFORGIVEN PORTION, IF ANY, OF THE PPP LOAN IS PAYABLE OVER TWO YEARS AT AN INTEREST RATE OF 1%, WITH A DEFERRAL OF PAYMENTS UNTIL EITHER THE DATE THE SBA REMITS THE BORROWERS LOAN FORGIVENESS AMOUNT TO THE LENDER OR, IF THE CAMP DOES NOT APPLY FOR LOAN FORGIVENESS, 10 MONTHS AFTER THE END OF THE BORROWERS LOAN FORGIVENESS COVERED PERIOD. AS OF SEPTEMBER 30, 2020, THE CAMP BELIEVED THAT ITS USE OF ALL LOAN PROCEEDS WOULD MEET THE CONDITIONS OF FORGIVENESS AND WERE SPENT FOR ELIGIBLE PROGRAM PURPOSES. THESE FUNDS WERE REPORTED AS GOVERNMENT GRANT INCOME IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2020. IN JUNE 2021, BLUE LAKE RECEIVED NOTIFICATION THAT THE ENTIRE PPP FIRST DRAW LOAN OF 807,200 WAS FORGIVEN. IN FEBRUARY 2021, BLUE LAKE RECEIVED A SECOND DRAW PPP LOAN FROM PNC BANK IN THE AMOUNT OF 960,000. AS OF SEPTEMBER 30, 2021, BLUE LAKE BELIEVED THAT ITS USE OF THE SECOND DRAW LOAN PROCEEDS, USING A 24-WEEK COVERED PERIOD, WOULD MEET THE CONDITIONS OF FORGIVENESS AND WERE SPENT FOR ELIGIBLE PROGRAM PURPOSES AND, THEREFORE, EXPECTED THAT THESE LOAN FUNDS WILL BE FORGIVEN. THE 960,000 SECOND DRAW PPP LOAN IS REPORTED AS GOVERNMENT GRANT INCOME IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2021. IN OCTOBER 2021, BLUE LAKE RECEIVED NOTIFICATION THAT THE ENTIRE PPP SECOND DRAW LOAN OF 960,000 WAS FORGIVEN. |
| FORM 990, PART XI, LINE 9 | CHANGE IN VALUE OF INTEREST RATE SWAPS 79,394 |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. |