Passes our checks

Friends of the Sleeping Bear Dunes

EIN 38-3178841 · Empire, MI

Public records show a registered, tax-exempt organization in good standing.

What it says it does

Our mission is to protect resources and heighten visitor experience in partnership with Sleeping Bear Dunes National Lakeshore.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100. Higher than 72% of charities in its peer group (environment, $250k to $1m).

Reserves
28 of 35
Spendable reserves would cover 7.2 months of spending.
Debt
20 of 20
It owes 5% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 10% of income.
Income trend
15 of 15
Income rose 25% on the year before.
Spending floor
15 of 15
68% of spending went to programs and raising each dollar of donations cost 18 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 97 out of 100. Higher than 88% of charities in its peer group (environment, $250k to $1m).

Independent board
25 of 25
11 of 11 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
12 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)

$180,001 spent. Trails and Accessibility: Provide track chairs and wheelchair-accessible bicycles with volunteer support, serving more than 60 individuals and their families.Trail maintenance - Volunteers maintain over 105 miles of trails, including the Heritage Trail, throughout Sleeping Bear Dunes National Lakeshore.Preventive Search & Rescue - Volunteers engage with visitors to promote safe decision-making and reduce the risk of emergencies.
$50,216 spent. Habitat and Wildlife Protection:Piping Plover protection - Monitoring, protecting nesting sites, and invasive species plant removal from nesting sites."Adopt - A -" Programs - Beach, trail, river, and highway clean-up to keeping the park in its natural state.Black Bear Study - Funding from Friends enables researchers to gather data to better understand the size and distribution of the Park's black bear population.
$92,202 spent. Education and Visitor Experience:Raising funds for children's education programs run by the Park including sharing star stories, winter experience snowshoe trips, and Sleeping Bear from below - an underwater film designed to project in a planetarium dome. Providing free educational booklets and trail maps to visitors.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.