Civic Intelligence

Good Will Farm Association Inc

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.

PO Box 428Houghton, MI 49931

www.upkids.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.09x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

46th percentile

3.5%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

57%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,276,915Liabilities 2011: $100,765Net Assets 2011: $3,176,1502011Assets 2012: $3,596,183Liabilities 2012: $440,732Net Assets 2012: $3,155,4512012Assets 2013: $3,871,048Liabilities 2013: $420,898Net Assets 2013: $3,450,1502013Assets 2014: $4,669,650Liabilities 2014: $407,440Net Assets 2014: $4,262,2102014Assets 2015: $4,309,393Liabilities 2015: $375,218Net Assets 2015: $3,934,1752015Assets 2016: $4,771,515Liabilities 2016: $359,158Net Assets 2016: $4,412,3572016Assets 2017: $5,317,009Liabilities 2017: $266,920Net Assets 2017: $5,050,0892017Assets 2018: $5,099,650Liabilities 2018: $87,589Net Assets 2018: $5,012,0612018Assets 2019: $6,038,653Liabilities 2019: $91,887Net Assets 2019: $5,946,7662019Assets 2020: $6,847,900Liabilities 2020: $142,735Net Assets 2020: $6,705,1652020Assets 2021: $7,890,594Liabilities 2021: $209,867Net Assets 2021: $7,680,7272021Assets 2022: $7,436,861Liabilities 2022: $240,839Net Assets 2022: $7,196,0222022Assets 2023: $7,503,659Liabilities 2023: $287,793Net Assets 2023: $7,215,8662023Assets 2024: $7,764,137Liabilities 2024: $302,712Net Assets 2024: $7,461,4252024

Highlighted filing

2024

Assets$7,764,137
Liabilities$302,712
Net Assets$7,461,425

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,181,282Expenses 2011: $1,185,328Net Income 2011: -$4,0462011Revenue 2012: $1,247,615Expenses 2012: $1,310,027Net Income 2012: -$62,4122012Revenue 2013: $1,509,601Expenses 2013: $1,443,482Net Income 2013: $66,1192013Revenue 2014: $1,948,063Expenses 2014: $1,210,096Net Income 2014: $737,9672014Revenue 2015: $937,895Expenses 2015: $1,064,171Net Income 2015: -$126,2762015Revenue 2016: $1,316,516Expenses 2016: $1,105,776Net Income 2016: $210,7402016Revenue 2017: $2,017,096Expenses 2017: $1,535,692Net Income 2017: $481,4042017Revenue 2018: $1,872,199Expenses 2018: $1,553,668Net Income 2018: $318,5312018Revenue 2019: $1,899,985Expenses 2019: $1,591,432Net Income 2019: $308,5532019Revenue 2020: $2,098,267Expenses 2020: $1,658,086Net Income 2020: $440,1812020Revenue 2021: $2,002,394Expenses 2021: $1,832,035Net Income 2021: $170,3592021Revenue 2022: $2,334,338Expenses 2022: $2,043,586Net Income 2022: $290,7522022Revenue 2023: $2,148,634Expenses 2023: $2,327,015Net Income 2023: -$178,3812023Revenue 2024: $3,382,158Expenses 2024: $2,621,489Net Income 2024: $760,6692024

Highlighted filing

2024

Revenue$3,382,158
Expenses$2,621,489
Net Income$760,669

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.76$0.30$7.46$3.38$2.62$0.76
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.50$0.29$7.22$2.15$2.33$0.18
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.44$0.24$7.20$2.33$2.04$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.89$0.21$7.68$2.00$1.83$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$0.14$6.71$2.10$1.66$0.44
2019Summary only. Only limited summary data is available for this year.$6.04$0.09$5.95$1.90$1.59$0.31
2018Summary only. Only limited summary data is available for this year.$5.10$0.09$5.01$1.87$1.55$0.32
2017Summary only. Only limited summary data is available for this year.$5.32$0.27$5.05$2.02$1.54$0.48
2016Summary only. Only limited summary data is available for this year.$4.77$0.36$4.41$1.32$1.11$0.21
2015Summary only. Only limited summary data is available for this year.$4.31$0.38$3.93$0.94$1.06$0.13
2014Summary only. Only limited summary data is available for this year.$4.67$0.41$4.26$1.95$1.21$0.74
2013Summary only. Only limited summary data is available for this year.$3.87$0.42$3.45$1.51$1.44$0.07
2012Summary only. Only limited summary data is available for this year.$3.60$0.44$3.16$1.25$1.31$0.06
2011Summary only. Only limited summary data is available for this year.$3.28$0.10$3.18$1.18$1.19$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$6,588,113
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$289,834$101,977$391,811
Land$50,000-$50,000
Equipment$85$17,204$17,289
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah CodereExecutive DiFT$92,445$33,380$125,825

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,055,141
Program Service Revenue
$58,602
Investment Income
$1,224,078
Other Revenue
$44,337
All Other Contributions
$184,418
Change in Net Assets
$760,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,347,040
Revenue Not Reported on Financial Statements
$35,118
Revenue Not Reported on Form 990
$-488,900
Total Revenue per Audited Statements
$2,858,140
Total Revenue per Form 990
$3,382,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,697
Fundraising Direct Expenses$5,445
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BOWL FOR KIDS'$46,697$46,697$2,908$43,789
Total Events$46,697$46,697$5,445$41,252
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$38,898
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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 12C

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.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Good Will Farm Association Inc
EIN
38-1368336
Phone
9064820520
Address
PO BOX 428, HOUGHTON, MI 49931
Doing Business As
Up Kids

Signing Officer

Name
Sarah Codere
Title
Executive Director
Phone
9064820520
Signed
2025-10-29

Organization Details

Principal Officer
Brahm Semler-smith
Formed
1901
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
56
Volunteers
314

Preparer

Firm
Rukkila Negro and Associates Cpas Pc
Address
310 SHELDEN AVENUE, HOUGHTON, MI 49931-1964
Preparer
Ryan a Markham
Phone
9064826601
Supplemental Narrative

Additional Explanations

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

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

Form 990, Part XI, Line 9

Change in market value 3,987

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Change in market value 3,987

Raw XML AppendixShowing 400 of 509 raw XML fields

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/ProgSrvcAccomActy3Grp/Desc0FAMILY 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/Desc0BIG 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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