Civic Intelligence

Western Upper Peninsula Substance Abuse Services Coordinating Agency

990 • Fiscal year 2015 • EIN 38-2052872

Oct 01, 2014 to Sep 30, 2015 • Filed on May 21, 2016

Organization ProfileWWW.WUPSASCA.ORG
902 W Sharon AveHoughton, MI 49931

(906) 482-7710

Siviq Scores

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

Liabilities / Assets

90th percentile

0.83x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

67th percentile

0.13x

Higher debt load relative to revenue than 67% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

23rd percentile

-7.9%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

87th percentile

$93,973

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

1st percentile

-85%

Faster asset growth than 1% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

3rd percentile

-65%

Faster revenue growth than 3% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$92,812

Down $521,268 (-85%) from 2014

Net Assets

Down

$15,718

Down $46,707 (-75%) from 2014

Liabilities

Down

$77,094

Down $474,561 (-86%) from 2014

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin23rd percentile

Revenue

Down

$587,747

Down $1,087,002 (-65%) from 2014

Expenses

Down

$634,454

Down $1,037,651 (-62%) from 2014

Net Income

Down

-$46,707

Down $49,351 (-1867%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$800K$600K$400K$200K$0Assets 2011: $590,779Liabilities 2011: $529,026Net Assets 2011: $61,7532011Assets 2012: $602,048Liabilities 2012: $542,714Net Assets 2012: $59,3342012Assets 2013: $619,453Liabilities 2013: $559,672Net Assets 2013: $59,7812013Assets 2014: $614,080Liabilities 2014: $551,655Net Assets 2014: $62,4252014Assets 2015: $92,812Liabilities 2015: $77,094Net Assets 2015: $15,7182015Assets 2016: $19,228Liabilities 2016: $8,846Net Assets 2016: $10,3822016

Highlighted filing

2015

Assets$92,812
Liabilities$77,094
Net Assets$15,718
Open 2015 Filing

Operations Trend

Revenue Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,752,256Expenses 2011: $1,752,393Net Income 2011: -$1372011Expenses 2012: $1,935,3012012Revenue 2013: $1,922,108Expenses 2013: $1,921,661Net Income 2013: $4472013Revenue 2014: $1,674,749Expenses 2014: $1,672,105Net Income 2014: $2,6442014Revenue 2015: $587,747Expenses 2015: $634,454Net Income 2015: -$46,7072015Revenue 2016: $201,150Expenses 2016: $206,486Net Income 2016: -$5,3362016

Highlighted filing

2015

Revenue$587,747
Expenses$634,454
Net Income-$46,707
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
May 21, 2016
Return Version
2014v6.0
Gross Receipts
$587,747
Mission and Program Overview

Mission

Coordinate substance abuse agencies

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$87,480$48,916▼ $38,564
Savings and Temporary Cash Investments$518,901$43,409▼ $475,492
Prepaid Expenses and Deferred Charges$7,699$487▼ $7,212
Total Assets$614,080$92,812▼ $521,268
Liabilities
Deferred Revenue$303,967$36,340▼ $267,627
Grants Payable$130,738$20,433▼ $110,305
Accounts Payable and Accrued Expenses$116,950$20,321▼ $96,629
Total Liabilities$551,655$77,094▼ $474,561
Net Assets / Fund Balance
Unrestricted Net Assets$62,425$15,718▼ $46,707
Total Net Assets Fund Balance$62,425$15,718▼ $46,707
Total Liabilities and Net Assets / Fund Balance$614,080$92,812▼ $521,268
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark HalkolaDirectorFT$68,600$25,373$93,973
John DegenaerVice Chair-$900-$900
Leroy KangasBoard Member-$800-$800
Michael KoskinenChair-$675-$675
Patti PerettoBoard Member-$600-$600
Donald PezzettiBoard Member-$550-$550
Marvin HeinonenBoard Member-$550-$550
Rosalie KingBoard Member-$550-$550
John PelkolaBoard Member-$500-$500
Bernice HuotariBoard Member-$450-$450
Randy EckloffBoard Member-$400-$400
Timothy PalosaariBoard Member-$400-$400
Barbara FoleyBoard Member-$350-$350
Ralph KramerBoard Member-$300-$300
William RolofBoard Member-$250-$250
Revenue and Support

Revenue Composition

Contributions and Grants
$22,596
Program Service Revenue
$549,252
Investment Income
$353
Other Revenue
$15,546
Change in Net Assets
$-46,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$417,474
Other Expenses$216,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$198,201$133,920-$332,121
Other Employee Benefits$13,812$42,354-$56,166
Occupancy$3,750$23,260-$27,010
Travel$669$20,555-$21,224
Pension Plan Contributions$2,691$12,597-$15,288
Payroll Taxes$2,414$11,485-$13,899
Office Expenses$130$10,376-$10,506
Fees for Services Accounting-$9,200-$9,200
Fees for Services Legal-$6,735-$6,735
Insurance-$5,936-$5,936
Fees for Services Other$5,886--$5,886
Other Expenses$45$1,902-$1,902
Total Functional Expenses$345,358$289,096$0$634,454
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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

“990 is reviewed by board chair or vice chair along with annual audit.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is determined using a salary table, and approved by the financing governing board.”

Form 990, Page 6, Part VI, Line 15B

“Compensation is determined using a salary table, and approved by the financing governing board.”

Form 990, Page 6, Part VI, Line 19

“All documents are available upon request. All board meetings are open to the public.”

Filing and Contact Details

Filer

Filer Name
Western Upper Peninsula Substance
EIN
38-2052872
Phone
9064827710
Address
902 W SHARON AVE, HOUGHTON, MI 49931

Signing Officer

Name
John Degenaer
Title
Vice Chair
Phone
9064827710
Signed
2016-05-21

Organization Details

Principal Officer
Michael Koskinen
Formed
1974
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
12

Preparer

Firm
Rukkila Negro and Associates Cpas Pc
Address
310 SHELDEN AVENUE, HOUGHTON, MI 49931-1964
Preparer
Peter Negro
Phone
9064826601
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01153508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01461540
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02582285
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt0173679
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY BOARD CHAIR OR VICE CHAIR ALONG WITH ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS DETERMINED USING A SALARY TABLE, AND APPROVED BY THE FINANCING GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED USING A SALARY TABLE, AND APPROVED BY THE FINANCING GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. ALL BOARD MEETINGS ARE OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/USAddress/AddressLine1Txt0902 W SHARON AVE
IRS990/USAddress/CityNm0HOUGHTON

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,812
Liabilities
$77,094
Net assets
$15,718
Revenue
$587,747
Expenses
$634,454
Net income
-$46,707
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.20$0.21$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.08$0.02$0.59$0.63$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.55$0.06$1.67$1.67$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.56$0.06$1.92$1.92$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.54$0.06$1.94
2011Summary only. Only limited summary data is available for this year.$0.59$0.53$0.06$1.75$1.75$0.00