Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
EIN 38-1368336 • 501(c)3 • Houghton, MI
Profile
To support youth and families throughout the upper penninsula of michigan by creating new life cycles and patterns that include hope, opportunity, success, health and happiness through various programs.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Assets
Up$7,764,137
Up $260,478 (+3.5%) from 2023
Liabilities
Up$302,712
Up $14,919 (+5.2%) from 2023
Net Assets
Up$7,461,425
Up $245,559 (+3.4%) from 2023
Revenue
Up$3,382,158
Up $1,233,524 (+57%) from 2023
Expenses
Up$2,621,489
Up $294,474 (+13%) from 2023
Net Income
Up$760,669
Up $939,050 (+526%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To support youth and families throughout the upper penninsula of michigan by creating new life cycles and patterns that include hope, opportunity, success, health and happiness through various programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,676,886 | $6,803,018 | ▲ $126,132 |
| Accounts Receivable | $247,464 | $362,437 | ▲ $114,973 |
| Land, Buildings, and Equipment, Net | $295,141 | $339,919 | ▲ $44,778 |
| Cash and Non-Interest-Bearing Accounts | $92,596 | $120,860 | ▲ $28,264 |
| Prepaid Expenses and Deferred Charges | $17,090 | $30,167 | ▲ $13,077 |
| Pledges and Grants Receivable | $26,731 | $24,410 | ▼ $2,321 |
| Intangible Assets | $7,975 | - | - |
| Total Assets | $7,503,659 | $7,764,137 | ▲ $260,478 |
| Other Assets Total | $139,776 | $83,326 | ▼ $56,450 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $202,768 | $263,814 | ▲ $61,046 |
| Other Liabilities | $85,025 | $38,898 | ▼ $46,127 |
| Total Liabilities | $287,793 | $302,712 | ▲ $14,919 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $7,204,112 | $7,457,210 | ▲ $253,098 |
| Net Assets With Donor Restrictions | $11,754 | $4,215 | ▼ $7,539 |
| Total Net Assets Fund Balance | $7,215,866 | $7,461,425 | ▲ $245,559 |
| Total Liabilities and Net Assets / Fund Balance | $7,503,659 | $7,764,137 | ▲ $260,478 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $289,834 | $101,977 | $391,811 |
| Land | $50,000 | - | $50,000 |
| Equipment | $85 | $17,204 | $17,289 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sarah Codere | Executive Di | FT | $92,445 | $33,380 | $125,825 |
| Name | Title |
|---|---|
| Brahm Semler-smith | President |
| Angela Van Tassel | Trustee |
| Barry Fink | Trustee |
| Brian Donnelly | Trustee |
| Carolyn Decker | Trustee |
| Katrina Linde-moriarty | Trustee |
| SUSAN O'CONNELL | Trustee |
| Sue Kauppi | Trustee |
| Ted Gast | Trustee |
| Tricia Kirkish | Trustee |
| Jena Hale | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,861,637 |
| Other Expenses | $758,802 |
| Grants and Similar Amounts Paid | $1,050 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,269,149 | $113,169 | - | $1,382,318 |
| Travel | $191,215 | $16,013 | - | $207,228 |
| Other Employee Benefits | $175,039 | $14,083 | - | $189,122 |
| Payroll Taxes | $101,539 | $16,135 | - | $117,674 |
| Occupancy | $75,286 | $26,679 | - | $101,965 |
| Current Officers, Directors, Trustees, and Key Employees | - | $92,445 | - | $92,445 |
| Pension Plan Contributions | $67,777 | $12,301 | - | $80,078 |
| Fees for Service Investment Mgmnt Fees | - | $35,118 | - | $35,118 |
| All Other Expenses | $17,019 | $10,235 | - | $27,254 |
| Office Expenses | $10,581 | $5,739 | - | $16,320 |
| Other Expenses | $12,096 | $4,147 | - | $16,243 |
| Fees for Services Accounting | - | $12,531 | - | $12,531 |
| Advertising | $10,792 | $131 | - | $10,923 |
| Depreciation Depletion | $7,246 | $3,493 | - | $10,739 |
| Fees for Services Other | $2,064 | $5,308 | - | $7,372 |
| Information Technology | $1,905 | $2,859 | - | $4,764 |
| Grants to Domestic Orgs | $1,000 | - | - | $1,000 |
| Interest | $60 | $20 | - | $80 |
| Grants to Domestic Individuals | $50 | - | - | $50 |
| Total Functional Expenses | $2,224,034 | $397,455 | $0 | $2,621,489 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,621,489 |
| Expenses per Audited Statements | $2,586,371 |
| Total Expenses per Audited Statements | $2,586,371 |
| Expenses Not Reported on Financial Statements | $35,118 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $46,697 |
| Fundraising Direct Expenses | $5,445 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| BOWL FOR KIDS' | $46,697 | $46,697 | $2,908 | $43,789 |
| Total Events | $46,697 | $46,697 | $5,445 | $41,252 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $38,898 |
“No review was or will be conducted.”
“Members of the board are expected to recuse themselves from any discussion or vote in which a potential conflict of interest may arise due to having a material economic involvement regarding the matter being discussed. If such a situation arises, the trustee is required to announce the potential conflict, and be excused from the meeting. The president of the meeting is expected to make inquiry if such conflict appears to exist and the board member has not made it known.”
“No documents available to the public”
“Big brothers big sisters - this program inspires children to realize their full potential and build brighter futures by providing strong and enduring, professionally-supported, one-to-one mentoring relationships. It opens up new perspectives for children by offering friendship, guidance and opportunities with caring volunteers. Expenses: 240,248 families upward - this program is a prevention/early intervention approach focusing on families at risk of or experiencing trauma, particularly due to transgenerational cycles. The organization encourages families to identify, address and eliminate negative behaviors and disorders that are commonly repeated throughout a family line through epigenetics. Expenses: 68,659 in-home family services - the intensive casework/family services program is an in-home, family-focused service that gives the family an alternative to out-of-home placement. Expenses: 222,295 parenting for success - this program is a family-centered initiative designed to build nurturing parenting skills. Parent and child visits are supported by a visiting coach trained in the bavolek nurturing parenting program. Parenting support is provided in the family home before the child visit, during the visit, and after to ensure that the skill is learned and understood by the birth parent. Expenses: 148,515 post-adoption resource centers - the organization connects adoptive families to the services that can help ensure a successful and permanent placement for an adopted child. These centers provide resources, training, interventions, and support to help families stay together, build relationships, and make connections that last a lifetime expenses: 128,888 read to ride - the herman "winks" gundlach read to ride program is an annual summer event for children ages 6 to 14 encouraging youth to read during the summer. Through a drawing, the program awards 20 readers with a new quality mountain bike and helmet. A reader gets one chance in the drawing to win for each book read expenses: 13,039 expenses applicable to all programs: contribution to domestic organization - 1,000”
“Change in market value 3,987”
“Change in market value 3,987”
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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| IRS990/ActivityOrMissionDesc | 0 | TO SUPPORT YOUTH AND FAMILIES THROUGHOUT THE UPPER PENNINSULA OF MICHIGAN BY CREATING NEW LIFE CYCLES AND PATTERNS THAT INCLUDE HOPE, OPPORTUNITY, SUCCESS, HEALTH AND HAPPINESS THROUGH VARIOUS PROGRAMS. |
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| IRS990/Desc | 0 | PLACEMENT SERVICES - THE ORGANIZATION PROVIDES RECRUITMENT, LICENSING, TRAINING AND SUPPORTING SERVICES TO FOSTER FAMILIES WITH THE GOAL TO PROVIDE STABLE AND LOVING CARE FOR CHILDREN WHO CANNOT REMAIN SAFELY IN THEIR OWN HOME UNTIL THEY CAN SAFELY REUNITE WITH THEIR FAMILIES, OR IN SOME CASES, A PERMANENT ADOPTIVE HOME IS FOUND. |
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| IRS990/FormationYr | 0 | 1901 |
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| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1905 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4764 |
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| IRS990/InterestGrp/ProgramServicesAmt | 0 | 60 |
| IRS990/InterestGrp/TotalAmt | 0 | 80 |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | FAMILIES TOGETHER BUILDING SOLUTIONS - THIS PROGRAM IS A FAMILY PRESERVATION PROGRAM SEEKING TO SUPPORT THE SAFETY AND WELL-BEING OF FAMILIES TO REDUCE VARIOUS RISKS WHILE BUILDING PROTECTIVE FACTORS TO REDUCE THE IMPACT OF TRAUMA. THESE FAMILIES, WHILE IN NEED OF LESS INTENSIVE SERVICES, ARE NOT THREATENED WITH THE RISK OF IMMINENT REMOVAL OF A CHILD FROM THEIR HOMES. HOWEVER, IF LEFT WITHOUT SERVICES OR ACCESS TO NECESSARY RESOURCES, THE FAMILY COULD REACH A POINT OF CRISIS SERIOUS ENOUGH TO THREATEN FAMILY STABILITY AND LEAD TO AN EVENTUAL REMOVAL. THE PROGRAM IS MODERATELY INTENSIVE WITH 3-HOUR WEEKLY HOME VISITS PROVIDED WITHIN 90-180 DAYS |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | FAMILY ASSISTANCE - THE ORGANIZATION OFFERS GUIDANCE FOR THE PARENTS AND CHILDREN WITH THE GOAL TO INCREASE THE PARENTS CONFIDENCE AND COMPETENCE IN THEIR PARENTING ABILITIES TO SUCCESSFULLY NURTURE THEIR CHILDREN AND PROVIDE THEM WITH A HEALTHY AND SAFE ENVIRONMENT. IN ADDITION, AS NEEDED, SUPERVISED PARENTING TIME FOR PARENTS AND THEIR CHILDREN IS PROVIDED ALLOWING THE INTERACTION TO TAKE PLACE IN A SAFE ENVIRONMENT WHILE PROMOTING HEALTHY RELATIONSHIPS |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | BIG BROTHERS BIG SISTERS - THIS PROGRAM INSPIRES CHILDREN TO REALIZE THEIR FULL POTENTIAL AND BUILD BRIGHTER FUTURES BY PROVIDING STRONG AND ENDURING, PROFESSIONALLY-SUPPORTED, ONE-TO-ONE MENTORING RELATIONSHIPS. IT OPENS UP NEW PERSPECTIVES FOR CHILDREN BY OFFERING FRIENDSHIP, GUIDANCE AND OPPORTUNITIES WITH CARING VOLUNTEERS. EXPENSES: 240,248 FAMILIES UPWARD - THIS PROGRAM IS A PREVENTION/EARLY INTERVENTION APPROACH FOCUSING ON FAMILIES AT RISK OF OR EXPERIENCING TRAUMA, PARTICULARLY DUE TO TRANSGENERATIONAL CYCLES. THE ORGANIZATION ENCOURAGES FAMILIES TO IDENTIFY, ADDRESS AND ELIMINATE NEGATIVE BEHAVIORS AND DISORDERS THAT ARE COMMONLY REPEATED THROUGHOUT A FAMILY LINE THROUGH EPIGENETICS. EXPENSES: 68,659 IN-HOME FAMILY SERVICES - THE INTENSIVE CASEWORK/FAMILY SERVICES PROGRAM IS AN IN-HOME, FAMILY-FOCUSED SERVICE THAT GIVES THE FAMILY AN ALTERNATIVE TO OUT-OF-HOME PLACEMENT. EXPENSES: 222,295 PARENTING FOR SUCCESS - THIS PROGRAM IS A FAMILY-CENTERED INITIATIVE DESIGNED TO BUILD NURTURING PARENTING SKILLS. PARENT AND CHILD VISITS ARE SUPPORTED BY A VISITING COACH TRAINED IN THE BAVOLEK NURTURING PARENTING PROGRAM. PARENTING SUPPORT IS PROVIDED IN THE FAMILY HOME BEFORE THE CHILD VISIT, DURING THE VISIT, AND AFTER TO ENSURE THAT THE SKILL IS LEARNED AND UNDERSTOOD BY THE BIRTH PARENT. EXPENSES: 148,515 POST-ADOPTION RESOURCE CENTERS - THE ORGANIZATION CONNECTS ADOPTIVE FAMILIES TO THE SERVICES THAT CAN HELP ENSURE A SUCCESSFUL AND PERMANENT PLACEMENT FOR AN ADOPTED CHILD. THESE CENTERS PROVIDE RESOURCES, TRAINING, INTERVENTIONS, AND SUPPORT TO HELP FAMILIES STAY TOGETHER, BUILD RELATIONSHIPS, AND MAKE CONNECTIONS THAT LAST A LIFETIME EXPENSES: 128,888 READ TO RIDE - THE HERMAN "WINKS" GUNDLACH READ TO RIDE PROGRAM IS AN ANNUAL SUMMER EVENT FOR CHILDREN AGES 6 TO 14 ENCOURAGING YOUTH TO READ DURING THE SUMMER. THROUGH A DRAWING, THE PROGRAM AWARDS 20 READERS WITH A NEW QUALITY MOUNTAIN BIKE AND HELMET. A READER GETS ONE CHANCE IN THE DRAWING TO WIN FOR EACH BOOK READ EXPENSES: 13,039 EXPENSES APPLICABLE TO ALL PROGRAMS: CONTRIBUTION TO DOMESTIC ORGANIZATION - 1,000 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
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