You should not be putting any of these expenses on page 1 of the 1065 for exactly the reason you stated; this is not a trade or business.
The expenses should be reported as you noted in your facts; Schedule K line 20(c) with a statement identifying the type of expense. I would stay away from providing too much tax advice, but you could indicate that the property taxes could be reported on their form 1040 Sch A if they itemize their deductions. The $25 represents your LLC fee to the state of Michigan as a nonprofit entity I assume. I don't believe this is deductible as it is not a tax.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
