Civic Intelligence

Upper Peninsula Masonic Association

990 • Fiscal year 2021 • EIN 38-0792830

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

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

98th percentile

2.01x

Higher debt load relative to assets than 98% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

10.72x

Higher debt load relative to revenue than 86% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Net Margin

18th percentile

-36%

Higher net margin than 18% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2021

Asset Growth

20th percentile

-4.3%

Faster asset growth than 20% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-6.2%

Faster revenue growth than 32% of similar nonprofits.

2021 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$1,737,865

Down $78,988 (-4.3%) from 2020

Net Assets

Down

-$1,761,698

Down $115,941 (-7.0%) from 2020

Liabilities

Up

$3,499,563

Up $36,953 (+1.1%) from 2020

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin18th percentile

Revenue

Down

$326,524

Down $21,497 (-6.2%) from 2020

Expenses

Down

$442,465

Down $11,883 (-2.6%) from 2020

Net Income

Down

-$115,941

Down $9,614 (-9.0%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2021

Assets$1,737,865
Liabilities$3,499,563
Net Assets-$1,761,698
Open 2021 Filing

Operations Trend

Revenue Growth32nd 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

2021

Revenue$326,524
Expenses$442,465
Net Income-$115,941
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.0
Gross Receipts
$397,179
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$1,705,829$1,657,134▼ $48,695
Cash and Non-Interest-Bearing Accounts$64,172$82,113▲ $17,941
Other Notes and Loans Receivable, Net-$8,722-
Accounts Receivable$46,852$-10,104▼ $56,956
Total Assets$1,816,853$1,737,865▼ $78,988
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,947,213$2,939,096▼ $8,117
Other Liabilities$502,442$538,941▲ $36,499
Accounts Payable and Accrued Expenses$12,955$21,526▲ $8,571
Total Liabilities$3,462,610$3,499,563▲ $36,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,645,757$-1,761,698▼ $115,941
Total Net Assets Fund Balance$-1,645,757$-1,761,698▼ $115,941
Total Liabilities and Net Assets / Fund Balance$1,816,853$1,737,865▼ $78,988

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,568,759$1,242,041$2,810,800
Land$88,375-$88,375
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Leonard S ElderPresident
Anthony GiorgianniTrustee
Daniel KlumbTrustee
Gordon J PetersonTrustee
James CainTrustee
Erik BoothSecretary
Chris HokensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,405
Program Service Revenue
$1,995
Investment Income
$1
Other Revenue
$261,123
All Other Contributions
$185
Change in Net Assets
$-115,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$357,129
Salaries, Compensation, and Employee Benefits$85,336
Total Fundraising Expense$29,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$80,318--$80,318
Other Salaries and Wages$79,423--$79,423
All Other Expenses$50,481--$50,481
Depreciation Depletion$48,695--$48,695
Other Expenses$22,913-$29,805$22,913
Insurance$12,482--$12,482
Payroll Taxes$5,913--$5,913
Fees for Services Accounting$1,185--$1,185
Total Functional Expenses$412,660$0$29,805$442,465
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$232,362
Sba Loan$214,700
Payroll & Other$53,728
Rental Deposits$38,151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Manager
Phone
9062251157
Signed
2022-11-01
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Chesla & Associates Pc
Address
518 S FRONT ST, 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”

Form 990, Part IX, Line 24E

“Miscellaneous 12,531 0 0 building improvements 11,951 0 0 masonic square expenses 10,789 0 0 equipment purchases 3,328 0 0 copier lease 3,142 0 0 refunds 2,305 0 0 bingo 2,278 0 0 equipment lease 2,213 0 0 administrative expense 1,944 0 0 total 50,481 0 0”

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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/ExplanationTxt4MISCELLANEOUS 12,531 0 0 BUILDING IMPROVEMENTS 11,951 0 0 MASONIC SQUARE EXPENSES 10,789 0 0 EQUIPMENT PURCHASES 3,328 0 0 COPIER LEASE 3,142 0 0 REFUNDS 2,305 0 0 BINGO 2,278 0 0 EQUIPMENT LEASE 2,213 0 0 ADMINISTRATIVE EXPENSE 1,944 0 0 TOTAL 50,481 0 0
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01816853
IRS990/TotalAssetsEOYAmt01737865
IRS990/TotalAssetsGrp/BOYAmt01816853
IRS990/TotalAssetsGrp/EOYAmt01737865
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063405
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt029805
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412660
IRS990/TotalFunctionalExpensesGrp/TotalAmt0442465
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03462610
IRS990/TotalLiabilitiesEOYAmt03499563
IRS990/TotalLiabilitiesGrp/BOYAmt03462610
IRS990/TotalLiabilitiesGrp/EOYAmt03499563
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1645757
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1761698
IRS990/TotalProgramServiceRevenueAmt01995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0263119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326524
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01816853
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01737865
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0128 WEST WASHINGTON
IRS990/USAddress/CityNm0MARQUETTE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049855
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN L ENGLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09062251157
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER PENINSULA MASONIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0380792830
ReturnHeader/Filer/PhoneNum09062251157
ReturnHeader/Filer/USAddress/AddressLine1Txt0128 W WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0MARQUETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049855
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382422672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHESLA & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0518 S FRONT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARQUETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049855
ReturnHeader/PreparerPersonGrp/PhoneNum09062285150
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R CHESLA
ReturnHeader/ReturnTs02022-11-10T13:48:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RYAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ENGLE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,737,865
Liabilities
$3,499,563
Net assets
-$1,761,698
Revenue
$326,524
Expenses
$442,465
Net income
-$115,941
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
2021Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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