Civic Intelligence

Western Upper Peninsula Substance Abuse Services Coordinating Agency

990 • Fiscal year 2016 • EIN 38-2052872

Oct 01, 2015 to Sep 30, 2016 • Filed on Jun 16, 2017

Organization ProfileWWW.WUPSASCA.ORG
PO Box 102Hancock, MI 49930

(906) 482-7710

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

35th percentile

-2.7%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$60,079

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

4th percentile

-79%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-66%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$19,228

Down $73,584 (-79%) from 2015

Net Assets

Down

$10,382

Down $5,336 (-34%) from 2015

Liabilities

Down

$8,846

Down $68,248 (-89%) from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin35th percentile

Revenue

Down

$201,150

Down $386,597 (-66%) from 2015

Expenses

Down

$206,486

Down $427,968 (-67%) from 2015

Net Income

Up

-$5,336

Up $41,371 (+89%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2016

Assets$19,228
Liabilities$8,846
Net Assets$10,382
Open 2016 Filing

Operations Trend

Revenue Growth6th 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

2016

Revenue$201,150
Expenses$206,486
Net Income-$5,336
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jun 16, 2017
Return Version
2015v3.0
Gross Receipts
$201,150
Mission and Program Overview

Mission

Coordinate substance abuse agencies

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$48,916$16,556▼ $32,360
Savings and Temporary Cash Investments$43,409$2,672▼ $40,737
Prepaid Expenses and Deferred Charges$487--
Total Assets$92,812$19,228▼ $73,584
Liabilities
Deferred Revenue$36,340--
Accounts Payable and Accrued Expenses$20,321$8,606▼ $11,715
Grants Payable$20,433$240▼ $20,193
Total Liabilities$77,094$8,846▼ $68,248
Net Assets / Fund Balance
Unrestricted Net Assets$15,718$10,382▼ $5,336
Total Net Assets Fund Balance$15,718$10,382▼ $5,336
Total Liabilities and Net Assets / Fund Balance$92,812$19,228▼ $73,584
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark HalkolaDirectorFT$45,692$14,387$60,079
John DegenaerVice Chair-$450-$450
Leroy KangasBoard Member-$450-$450
Bernice HuotariBoard Member-$300-$300
John PelkolaBoard Memebe-$300-$300
Michael KoskinenChair-$300-$300
Timothy PalosaariBoard Member-$300-$300
Barbara FoleyBoard Member-$250-$250
Patti PerettoBoard Member-$250-$250
Ralph KramerBoard Member-$250-$250
Rosalie KingBoard Member-$250-$250
Marvin HeinonenBoard Member-$200-$200
Randy EckloffBoard Memebe-$200-$200
William RolofBoard Member-$200-$200
Donald PezzettiBoard Member-$150-$150
Revenue and Support

Revenue Composition

Contributions and Grants
$3,734
Program Service Revenue
$195,763
Investment Income
$17
Other Revenue
$1,636
Change in Net Assets
$-5,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,063
Salaries, Compensation, and Employee Benefits$81,961
Grants and Similar Amounts Paid$5,462
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,322$28,688-$40,010
Other Employee Benefits$8,361$21,357-$29,718
Travel$272$15,467-$15,739
Occupancy$1,200$11,000-$12,200
Payroll Taxes$1,654$5,777-$7,431
Grants to Domestic Individuals$5,462--$5,462
Insurance-$5,391-$5,391
Pension Plan Contributions$1,227$3,575-$4,802
Fees for Services Legal-$3,608-$3,608
Fees for Services Other$2,220--$2,220
Fees for Services Accounting-$1,835-$1,835
Office Expenses-$1,759-$1,759
Other Expenses$137$661-$798
All Other Expenses-$133-$133
Total Functional Expenses$97,532$108,954$0$206,486
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
PO BOX 102, HANCOCK, MI 49930

Signing Officer

Name
John Degenaer
Title
Vice Chair
Phone
9064827710
Signed
2017-06-16

Organization Details

Principal Officer
Michael Koskinen
Formed
1974
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
9

Preparer

Firm
Rukkila Negro and Associates Cpas Pc
Address
310 SHELDEN AVENUE, HOUGHTON, MI 49931-1964
Preparer
Peter a Negro
Phone
9064826601
Raw XML AppendixShowing 400 of 438 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt020321
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08606
IRS990/AccountsReceivableGrp/BOYAmt048916
IRS990/AccountsReceivableGrp/EOYAmt016556
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0COORDINATE SUBSTANCE ABUSE AGENCIES
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0133
IRS990/AllOtherExpensesGrp/TotalAmt0133
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0DONNA DESTRAMPE
IRS990/BooksInCareOfDetail/PhoneNum09064827710
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0902 W SHARON AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOUGHTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd049931
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03734
IRS990/CYGrantsAndSimilarPaidAmt05462
IRS990/CYInvestmentIncomeAmt017
IRS990/CYOtherExpensesAmt0119063
IRS990/CYOtherRevenueAmt01636
IRS990/CYProgramServiceRevenueAmt0195763
IRS990/CYRevenuesLessExpensesAmt0-5336
IRS990/CYSalariesCompEmpBnftPaidAmt081961
IRS990/CYTotalExpensesAmt0206486
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0201150
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt036340
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0COORDINATING AGENCY FOR SUBSTANCE ABUSE PROGRAMS. CONTRACTING PROGRAMS - 12
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt066693
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01835
IRS990/FeesForServicesAccountingGrp/TotalAmt01835
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03608
IRS990/FeesForServicesLegalGrp/TotalAmt03608
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02220
IRS990/FeesForServicesOtherGrp/TotalAmt02220
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt014387
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0MARK HALKOLA
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN DEGENAER
IRS990/Form990PartVIISectionAGrp/PersonNm2LEROY KANGAS
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL KOSKINEN
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN PELKOLA
IRS990/Form990PartVIISectionAGrp/PersonNm5TIMOTHY PALOSAARI
IRS990/Form990PartVIISectionAGrp/PersonNm6PATTI PERETTO
IRS990/Form990PartVIISectionAGrp/PersonNm7ROSALIE KING
IRS990/Form990PartVIISectionAGrp/PersonNm8BARBARA FOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm9RALPH KRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm10MARVIN HEINONEN
IRS990/Form990PartVIISectionAGrp/PersonNm11RANDY ECKLOFF
IRS990/Form990PartVIISectionAGrp/PersonNm12WILLIAM ROLOF
IRS990/Form990PartVIISectionAGrp/PersonNm13DONALD PEZZETTI
IRS990/Form990PartVIISectionAGrp/PersonNm14BERNICE HUOTARI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt045692
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMEBE
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMEBE
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt03734
IRS990/GrantAmt05462
IRS990/GrantsPayableGrp/BOYAmt020433
IRS990/GrantsPayableGrp/EOYAmt0240
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt05462
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt05462
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0201150
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05391
IRS990/InsuranceGrp/TotalAmt05391
IRS990/InvestmentIncomeGrp/ExclusionAmt017
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COORDINATE SUBSTANCE ABUSE AGENCIES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt015718
IRS990/NetAssetsOrFundBalancesEOYAmt010382
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011000
IRS990/OccupancyGrp/ProgramServicesAmt01200
IRS990/OccupancyGrp/TotalAmt012200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01759
IRS990/OfficeExpensesGrp/TotalAmt01759
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021357
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08361
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029718
IRS990/OtherExpensesGrp/Desc0CONTRACTORS
IRS990/OtherExpensesGrp/Desc1OPERATING EXPENSES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06216
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13487
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2661
IRS990/OtherExpensesGrp/ProgramServicesAmt065284
IRS990/OtherExpensesGrp/ProgramServicesAmt1100
IRS990/OtherExpensesGrp/ProgramServicesAmt2293
IRS990/OtherExpensesGrp/ProgramServicesAmt3137
IRS990/OtherExpensesGrp/TotalAmt065284
IRS990/OtherExpensesGrp/TotalAmt16316
IRS990/OtherExpensesGrp/TotalAmt23780
IRS990/OtherExpensesGrp/TotalAmt3798
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01636
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01636
IRS990/OtherRevenueTotalAmt01636
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028688
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt011322
IRS990/OtherSalariesAndWagesGrp/TotalAmt040010
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05777
IRS990/PayrollTaxesGrp/ProgramServicesAmt01654
IRS990/PayrollTaxesGrp/TotalAmt07431
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03575
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01227
IRS990/PensionPlanContributionsGrp/TotalAmt04802
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0487
IRS990/PrincipalOfficerNm0MICHAEL KOSKINEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEDERAL PROBATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1PUBLIC ACT 2
IRS990/ProgramServiceRevenueGrp/Desc2DRUG COURT
IRS990/ProgramServiceRevenueGrp/Desc3CLIENT FEES
IRS990/ProgramServiceRevenueGrp/Desc4MI PRISONER REENTRY
IRS990/ProgramServiceRevenueGrp/ExclusionAmt028372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063312
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236340
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063312
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236340
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt328372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48516
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED SUBSTANCE ABUSE SERVICES THROUGH COURTS. SERVED - 2
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt028619
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt099672
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED EMPLOYEE ASSISTANCE PROGRAMS FOR 36 CONTRACTS: 1,569 EMPLOYEES; ABUSE ASSESSMENTS & REFERRALS: 94
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02220
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt023135
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt022596
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0353
IRS990/PYOtherExpensesAmt0216980
IRS990/PYOtherRevenueAmt015546
IRS990/PYProgramServiceRevenueAmt0549252
IRS990/PYRevenuesLessExpensesAmt0-46707
IRS990/PYSalariesCompEmpBnftPaidAmt0417474
IRS990/PYTotalExpensesAmt0634454
IRS990/PYTotalRevenueAmt0587747
IRS990/ReconcilationRevenueExpnssAmt0-5336
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt072956
IRS990/SavingsAndTempCashInvstGrp/BOYAmt043409
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02672
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0160,370
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01054343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01153508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01461540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03695721
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0353
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0818
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0857
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01217
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03262
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02548328
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt030008
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt067911
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt039105
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt010222
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt043132
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0190378
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95020
IRS990ScheduleA/PublicSupportPY170Pct00.96670
IRS990ScheduleA/PublicSupportTotal170Amt03695721
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03734
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt022596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01054343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01153508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01461540
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03695721
IRS990ScheduleA/TotalSupportAmt03889361
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05462
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0RENT REIMBURSEMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt011
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PRISON RE-ENTRY GRANTS ARE PAID DIRECTLY TO THE INDIVIDUALS' LANDLORD, AFTER THE INDIVIDUAL HAS PROVIDED PROOF OF THE RENTAL CONTRACT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt092812
IRS990/TotalAssetsEOYAmt019228
IRS990/TotalAssetsGrp/BOYAmt092812
IRS990/TotalAssetsGrp/EOYAmt019228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03734
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108954
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097532
IRS990/TotalFunctionalExpensesGrp/TotalAmt0206486
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077094
IRS990/TotalLiabilitiesEOYAmt08846
IRS990/TotalLiabilitiesGrp/BOYAmt077094
IRS990/TotalLiabilitiesGrp/EOYAmt08846
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010382
IRS990/TotalOtherCompensationAmt014387
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01969
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01969
IRS990/TotalProgramServiceExpensesAmt097532
IRS990/TotalProgramServiceRevenueAmt0195763
IRS990/TotalReportableCompFromOrgAmt049542
IRS990/TotalRevenueGrp/ExclusionAmt030025
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0201150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019228
IRS990/TravelGrp/ManagementAndGeneralAmt015467
IRS990/TravelGrp/ProgramServicesAmt0272
IRS990/TravelGrp/TotalAmt015739

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,228
Liabilities
$8,846
Net assets
$10,382
Revenue
$201,150
Expenses
$206,486
Net income
-$5,336
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