Civic Intelligence

Upper Peninsula Resource Conservation and Development Counc

990 • Fiscal year 2014 • EIN 38-2581056

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 29, 2015

129 W Baraga Avesuite FMarquette, MI 49855

(906) 225-0215

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$48,747

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

14th percentile

-31%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-23%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$29,234

Down $13,375 (-31%) from 2013

Net Assets

Down

$29,209

Down $9,473 (-24%) from 2013

Liabilities

Down

$25

Down $3,902 (-99%) from 2013

Revenue

Down

$219,889

Down $65,181 (-23%) from 2013

Expenses

Down

$229,362

Down $48,891 (-18%) from 2013

Net Income

Down

-$9,473

Down $16,290 (-239%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $53,577Net Assets 2011: $53,5772011Assets 2012: $31,865Net Assets 2012: $31,8652012Assets 2013: $42,609Liabilities 2013: $3,927Net Assets 2013: $38,6822013Assets 2014: $29,234Liabilities 2014: $25Net Assets 2014: $29,2092014Assets 2015: $11,527Liabilities 2015: $12,003Net Assets 2015: -$4762015Assets 2016: $53,354Liabilities 2016: $18,430Net Assets 2016: $34,9242016Assets 2017: $220,563Liabilities 2017: $1,616Net Assets 2017: $218,9472017Assets 2018: $70,607Liabilities 2018: $0Net Assets 2018: $70,6072018Assets 2019: $85,270Liabilities 2019: $522Net Assets 2019: $84,7482019Assets 2020: $27,898Liabilities 2020: $1,469Net Assets 2020: $26,4292020Assets 2021: $31,039Liabilities 2021: $3,437Net Assets 2021: $27,6022021Assets 2022: $121,634Liabilities 2022: $1,822Net Assets 2022: $119,8122022Assets 2023: $66,657Liabilities 2023: $1,003Net Assets 2023: $65,6542023Assets 2024: $70,565Liabilities 2024: $1,057Net Assets 2024: $69,5082024

Highlighted filing

2014

Assets$29,234
Liabilities$25
Net Assets$29,209

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $84,503Expenses 2011: $94,275Net Income 2011: -$9,7722011Revenue 2012: $84,810Expenses 2012: $106,522Net Income 2012: -$21,7122012Revenue 2013: $285,070Expenses 2013: $278,253Net Income 2013: $6,8172013Revenue 2014: $219,889Expenses 2014: $229,362Net Income 2014: -$9,4732014Revenue 2015: $558,083Expenses 2015: $587,768Net Income 2015: -$29,6852015Revenue 2016: $721,623Expenses 2016: $686,223Net Income 2016: $35,4002016Revenue 2017: $608,104Expenses 2017: $424,081Net Income 2017: $184,0232017Revenue 2018: $95,723Expenses 2018: $244,063Net Income 2018: -$148,3402018Revenue 2019: $436,175Expenses 2019: $422,034Net Income 2019: $14,1412019Revenue 2020: $145,666Expenses 2020: $203,985Net Income 2020: -$58,3192020Revenue 2021: $169,935Expenses 2021: $168,762Net Income 2021: $1,1732021Revenue 2022: $390,506Expenses 2022: $298,296Net Income 2022: $92,2102022Revenue 2023: $529,141Expenses 2023: $583,299Net Income 2023: -$54,1582023Revenue 2024: $416,725Expenses 2024: $412,871Net Income 2024: $3,8542024

Highlighted filing

2014

Revenue$219,889
Expenses$229,362
Net Income-$9,473
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 29, 2015
Return Version
2014v5.0
Gross Receipts
$219,889
Mission and Program Overview

Mission

Provide local leadership for developing and carrying out a plan for the orderly conservation, improvement, development and wise use of the natural resources of the upper peninsula of michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$42,609$29,234▼ $13,375
Total Assets$42,609$29,234▼ $13,375
Liabilities
Accounts Payable and Accrued Expenses$3,927$25▼ $3,902
Total Liabilities$3,927$25▼ $3,902
Net Assets / Fund Balance
Unrestricted Net Assets$38,682$29,209▼ $9,473
Total Net Assets Fund Balance$38,682$29,209▼ $9,473
Total Liabilities and Net Assets / Fund Balance$42,609$29,234▼ $13,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darcy RutkowskiExecutive DiFT$48,747$48,747

Board Members and Trustees

NameTitle
William RiceChairman
Teri GroutChairwoman
Nathan FazerVice Chairma
Howard HaulotteDirector
Jennifer RickerDirector
Ken MarshallDirector
Robert LarsonDirector
Allyson DaleSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$217,223
Program Service Revenue
$2,598
Investment Income
$68
Other Revenue
$0
Change in Net Assets
$-9,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,304
Salaries, Compensation, and Employee Benefits$54,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$147,776--$147,776
Current Officers, Directors, Trustees, and Key Employees$46,257$2,490-$48,747
Travel$10,597$1,007-$11,604
Payroll Taxes$3,823$208-$4,031
Occupancy-$3,288-$3,288
Conferences and Meetings$2,415$107-$2,522
Insurance-$1,781-$1,781
Office Expenses$773$558-$1,331
Other Salaries and Wages$1,215$65-$1,280
Information Technology-$1,247-$1,247
Fees for Services Accounting-$495-$495
Other Expenses$50$20-$20
Total Functional Expenses$217,968$11,394$0$229,362
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
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
Yes
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 4

The constitution and bylaws of the organization were changed to elect board members at the annual meeting and making an effort to get representation from the 3 regional council regions, although not required as it had been in the past.

Form 990, Page 6, Part VI, Line 11B

Board members are provided with a copy of the 990. Upon approval, the president signs the electronic authorization. The 990 is then transmitted.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Upper Peninsula Rc & D
EIN
38-2581056
Phone
9062250215
Address
129 W BARAGA AVESUITE F, MARQUETTE, MI 49855

Signing Officer

Name
William Rice
Title
Chairman
Phone
9062250215
Signed
2015-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Rice
Formed
1995
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
20

Preparer

Firm
Cowell & Lapointe Pc
Address
101 SOUTH FRONT STREET SUITE 301, MARQUETTE, MI 49855
Preparer
Gloria J Lapointe
Phone
9062285150
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

SEE LINE 4A.

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

Garlic mustard eradication in michigan's upper peninsula - facilitated a u.p.wide effort to map and control garlic mustard on 478 acres of infested land in the upper peninsula by working with partners in 6 conservation districts, state and federal agencies. Educated the public about garlic mustard and installed 18 boot brush stations to prevent the spread of this invasive plant.

Form 990, Part IX, Line 11G

Contractual 540 0 0 contractual 14,260 0 0 contractual 115,787 0 0 permits 975 0 0 contractual 12,714 0 0 appraisal 3,500 0 0

Raw XML Appendix373 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/Desc0THE MICHIGAN UPPER PENINSULA COASTAL WETLAND PROJECT III-FACILITATED A PARTNERSHIP OF STATE, FEDERAL AND PRIVATE PARTNERS TO PROTECT 3,727 ACRES OF CRITICAL GREAT LAKES SHORELINE AND INTERIOR WETLAND HABITAT AGAINST THE THREATS FROM DEVELOPMENT AND ENHANCE KEY WETLAND AREAS TO CONSERVE MIGRATORY BIRD HABITAT AND BUILD ECOTOURISM. THIS PROJECT SECURES APPROXIMATELY 13 MILES OF RIPARIAN WATERWAYS AND PROTECTS AN ADDITIONAL 8 MILES OF INDISPENSABLE MIGRATION AND BREEDING HABITATS ALONG BEACHES, LAKESHORES, ISLANDS, AND GREAT LAKES SHORELINES FROM DEVELOPMENT.
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0705
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01410
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02508
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02598
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportPY170Pct00.99250
IRS990ScheduleA/PublicSupportTotal170Amt0743116
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0217223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0282707
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt084628
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt083798
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt074760
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0743116
IRS990ScheduleA/TotalSupportAmt0745624
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TERI GROUT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRWOMAN
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALGER CONSERVATION DISTRICT PROVIDED BASE COMPENSATION OF 34,010 TO TERI GROUT,CHAIRWOMAN. UPPER PENINSULA RC & D PROVIDED FUNDING TO ALGER CONSERVATION DISTRICT FOR PERFORMING GARLIC MUSTARD & PHRAGMITES CONTRACTUAL OBLIGATIONS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE LINE 4A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GARLIC MUSTARD ERADICATION IN MICHIGAN'S UPPER PENINSULA - FACILITATED A U.P.WIDE EFFORT TO MAP AND CONTROL GARLIC MUSTARD ON 478 ACRES OF INFESTED LAND IN THE UPPER PENINSULA BY WORKING WITH PARTNERS IN 6 CONSERVATION DISTRICTS, STATE AND FEDERAL AGENCIES. EDUCATED THE PUBLIC ABOUT GARLIC MUSTARD AND INSTALLED 18 BOOT BRUSH STATIONS TO PREVENT THE SPREAD OF THIS INVASIVE PLANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONSTITUTION AND BYLAWS OF THE ORGANIZATION WERE CHANGED TO ELECT BOARD MEMBERS AT THE ANNUAL MEETING AND MAKING AN EFFORT TO GET REPRESENTATION FROM THE 3 REGIONAL COUNCIL REGIONS, ALTHOUGH NOT REQUIRED AS IT HAD BEEN IN THE PAST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE 990. UPON APPROVAL, THE PRESIDENT SIGNS THE ELECTRONIC AUTHORIZATION. THE 990 IS THEN TRANSMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTUAL 540 0 0 CONTRACTUAL 14,260 0 0 CONTRACTUAL 115,787 0 0 PERMITS 975 0 0 CONTRACTUAL 12,714 0 0 APPRAISAL 3,500 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0true
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt042609
IRS990/TotalAssetsEOYAmt029234
IRS990/TotalAssetsGrp/BOYAmt042609
IRS990/TotalAssetsGrp/EOYAmt029234
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0217223
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011394
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0217968
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229362
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03927
IRS990/TotalLiabilitiesEOYAmt025
IRS990/TotalLiabilitiesGrp/BOYAmt03927
IRS990/TotalLiabilitiesGrp/EOYAmt025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038682
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029209
IRS990/TotalOtherProgSrvcExpenseAmt015226
IRS990/TotalOtherProgSrvcRevenueAmt030000
IRS990/TotalProgramServiceExpensesAmt0217968
IRS990/TotalProgramServiceRevenueAmt02598
IRS990/TotalReportableCompFromOrgAmt048747
IRS990/TotalRevenueGrp/ExclusionAmt068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02598
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0219889
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042609
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029234
IRS990/TravelGrp/ManagementAndGeneralAmt01007
IRS990/TravelGrp/ProgramServicesAmt010597
IRS990/TravelGrp/TotalAmt011604
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt038682
IRS990/UnrestrictedNetAssetsGrp/EOYAmt029209
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0420 N HOOPER ST
IRS990/USAddress/CityNm0KINGSFORD
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049802
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.UPRCD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM RICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09062250215
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER PENINSULA RC & D
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0382581056
ReturnHeader/Filer/PhoneNum09062250215
ReturnHeader/Filer/USAddress/AddressLine1Txt0129 W BARAGA AVESUITE F
ReturnHeader/Filer/USAddress/CityNm0MARQUETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049855
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382422672
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COWELL & LAPOINTE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 SOUTH FRONT STREET SUITE 301
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARQUETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049855
ReturnHeader/PreparerPersonGrp/PhoneNum09062285150
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GLORIA J LAPOINTE
ReturnHeader/ReturnTs02015-08-10T07:18:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$4.17$4.13$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$5.29$5.83$0.54
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.02$1.20$3.91$2.98$0.92
2021Detailed filing. Detailed filing data is available for this year.$0.31$0.03$0.28$1.70$1.69$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.26$1.46$2.04$0.58
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.85$4.36$4.22$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.96$2.44$1.48
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.02$2.19$6.08$4.24$1.84
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.18$0.35$7.22$6.86$0.35
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$5.58$5.88$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$2.20$2.29$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.43$0.04$0.39$2.85$2.78$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.32$0.85$1.07$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.54$0.85$0.94$0.10