Civic Intelligence

Upper Peninsula Masonic Association

990 • Fiscal year 2018 • EIN 38-0792830

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

Organization ProfileN/A
128 W Washington StreetMarquette, MI 49855

(906) 225-1157

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

1.85x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

8.21x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Net Margin

16th percentile

-39%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$48,887

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Asset Growth

27th percentile

-3.9%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

68th percentile

8.4%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,817,737

Down $74,532 (-3.9%) from 2017

Net Assets

Down

-$1,545,064

Down $161,088 (-12%) from 2017

Liabilities

Up

$3,362,801

Up $86,556 (+2.6%) from 2017

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin16th percentile

Revenue

Up

$409,697

Up $31,742 (+8.4%) from 2017

Expenses

Up

$570,785

Up $150,495 (+36%) from 2017

Net Income

Down

-$161,088

Down $118,753 (-281%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0MAssets 2010: $2,107,068Liabilities 2010: $3,036,881Net Assets 2010: -$929,8132010Assets 2011: $2,056,302Liabilities 2011: $3,112,369Net Assets 2011: -$1,056,0672011Assets 2013: $2,004,331Liabilities 2013: $3,184,612Net Assets 2013: -$1,180,2812013Assets 2015: $1,872,718Liabilities 2015: $3,188,187Net Assets 2015: -$1,315,4692015Assets 2016: $1,848,292Liabilities 2016: $3,189,933Net Assets 2016: -$1,341,6412016Assets 2017: $1,892,269Liabilities 2017: $3,276,245Net Assets 2017: -$1,383,9762017Assets 2018: $1,817,737Liabilities 2018: $3,362,801Net Assets 2018: -$1,545,0642018Assets 2019: $1,784,397Liabilities 2019: $3,323,827Net Assets 2019: -$1,539,4302019Assets 2020: $1,816,853Liabilities 2020: $3,462,610Net Assets 2020: -$1,645,7572020Assets 2021: $1,737,865Liabilities 2021: $3,499,563Net Assets 2021: -$1,761,6982021Assets 2022: $1,607,064Liabilities 2022: $3,429,418Net Assets 2022: -$1,822,3542022Assets 2023: $90,308Liabilities 2023: $2,002,977Net Assets 2023: -$1,912,6692023

Highlighted filing

2018

Assets$1,817,737
Liabilities$3,362,801
Net Assets-$1,545,064
Open 2018 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $342,9372010Expenses 2011: $362,7712011Revenue 2013: $323,399Expenses 2013: $353,097Net Income 2013: -$29,6982013Revenue 2015: $326,673Expenses 2015: $368,073Net Income 2015: -$41,4002015Revenue 2016: $347,215Expenses 2016: $373,387Net Income 2016: -$26,1722016Revenue 2017: $377,955Expenses 2017: $420,290Net Income 2017: -$42,3352017Revenue 2018: $409,697Expenses 2018: $570,785Net Income 2018: -$161,0882018Revenue 2019: $435,438Expenses 2019: $429,804Net Income 2019: $5,6342019Revenue 2020: $348,021Expenses 2020: $454,348Net Income 2020: -$106,3272020Revenue 2021: $326,524Expenses 2021: $442,465Net Income 2021: -$115,9412021Revenue 2022: $351,738Expenses 2022: $412,394Net Income 2022: -$60,6562022Revenue 2023: $276,335Expenses 2023: $366,650Net Income 2023: -$90,3152023

Highlighted filing

2018

Revenue$409,697
Expenses$570,785
Net Income-$161,088
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 15, 2019
Return Version
2018v3.1
Gross Receipts
$409,697
Mission and Program Overview

Mission

The association holds title to and manages the masonic center building located in marquette, michigan. It provides the building and contents to carious masonic organziations for business meetings and charitable projects and venues.

The association holds title to and manages the masonic center building located in marquette, michigan. It provides the building and contents to various masonic organizations for business meetings and charitable projects and events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,756,239$1,783,606▲ $27,367
Cash and Non-Interest-Bearing Accounts$129,238$32,995▼ $96,243
Accounts Receivable$6,792$1,136▼ $5,656
Total Assets$1,892,269$1,817,737▼ $74,532
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,933,364$2,990,805▲ $57,441
Other Liabilities$325,236$351,928▲ $26,692
Accounts Payable and Accrued Expenses$17,645$20,068▲ $2,423
Total Liabilities$3,276,245$3,362,801▲ $86,556
Net Assets / Fund Balance
Unrestricted Net Assets$-1,383,976$-1,545,064▼ $161,088
Total Net Assets Fund Balance$-1,383,976$-1,545,064▼ $161,088
Total Liabilities and Net Assets / Fund Balance$1,892,269$1,817,737▼ $74,532

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,695,231$1,093,272$2,788,503
Land$88,375-$88,375
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ryan L EngleTrustee-$48,887$48,887
R Thomas Peters JrSecretaryFT$2,250$2,250

Board Members and Trustees

NameTitle
Leonard S ElderPresident
Anthony GiorgianniTrustee
Daniel KlumbTrustee
Gordon J PetersonTrustee
James CainTrustee
Thomas a HoganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,307
Program Service Revenue
$19,026
Investment Income
$4
Other Revenue
$359,360
Change in Net Assets
$-161,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$478,126
Salaries, Compensation, and Employee Benefits$92,659
Total Fundraising Expense$13,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$218,276--$218,276
Other Salaries and Wages$86,288--$86,288
Depreciation Depletion$48,018--$48,018
All Other Expenses$24,929--$24,929
Other Expenses$15,522-$13,080$15,522
Insurance$13,596--$13,596
Payroll Taxes$6,371--$6,371
Total Functional Expenses$557,705$0$13,080$570,785
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$232,262
Payroll & Other$81,515
Rental Deposits$38,151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Upper Peninsula Masonic Association
EIN
38-0792830
Phone
9062251157
Address
128 W WASHINGTON STREET, MARQUETTE, MI 49855

Signing Officer

Name
Ryan L Engle
Title
Trustee
Phone
9062251157
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leonard S Elder
Voting Board Members
8
Independent Board Members
8
Employees
6

Preparer

Firm
Cowell & Lapointe Pc
Address
101 SOUTH FRONT STREET SUITE 301, MARQUETTE, MI 49855
Preparer
Michael R Chesla
Phone
9062285150
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The association holds title to and manages the masonic center building located in marquette, michigan. It provides the building and contents to carious masonic organziations for business meetings and charitable projects and venues.”

Form 990, Page 2, Part III, Line 4D

“The association holds title to and manages the masonic center building located in marquette michigan. It provides the building and contents to various masonic organiztions for business meeting and charitable projects and events”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HOLDS TITLE TO AND MANAGES THE MASONIC CENTER BUILDING LOCATED IN MARQUETTE, MICHIGAN. IT PROVIDES THE BUILDING AND CONTENTS TO CARIOUS MASONIC ORGANZIATIONS FOR BUSINESS MEETINGS AND CHARITABLE PROJECTS AND VENUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HOLDS TITLE TO AND MANAGES THE MASONIC CENTER BUILDING LOCATED IN MARQUETTE MICHIGAN. IT PROVIDES THE BUILDING AND CONTENTS TO VARIOUS MASONIC ORGANIZTIONS FOR BUSINESS MEETING AND CHARITABLE PROJECTS AND EVENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01817737
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ReturnHeader/BuildTS02020-03-31 21:24:44Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN L ENGLE
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.213.40.226
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:13:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382422672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COWELL & LAPOINTE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SOUTH FRONT STREET SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARQUETTE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049855
ReturnHeader/PreparerPersonGrp/PhoneNum09062285150
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R CHESLA
ReturnHeader/ReturnTs02019-11-14T14:13:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,817,737
Liabilities
$3,362,801
Net assets
-$1,545,064
Revenue
$409,697
Expenses
$570,785
Net income
-$161,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$2.00$1.91$0.28$0.37$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$3.43$1.82$0.35$0.41$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$3.50$1.76$0.33$0.44$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.82$3.46$1.65$0.35$0.45$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$3.32$1.54$0.44$0.43$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.82$3.36$1.55$0.41$0.57$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$3.28$1.38$0.38$0.42$0.04
2016Summary only. Only limited summary data is available for this year.$1.85$3.19$1.34$0.35$0.37$0.03
2015Summary only. Only limited summary data is available for this year.$1.87$3.19$1.32$0.33$0.37$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.00$3.18$1.18$0.32$0.35$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$3.11$1.06$0.36
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$3.04$0.93$0.34