Civic Intelligence

Home Builders Association of the Upper Peninsula

990 • Fiscal year 2013 • EIN 38-2871665

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 06, 2014

307 South Front Street Room 102Marquette, MI 49855

(906) 228-2312

Siviq Scores

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

Liabilities / Assets

94th percentile

0.68x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

79th percentile

0.11x

Higher debt load relative to revenue than 79% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

42nd percentile

-0.1%

Higher net margin than 42% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

69th percentile

$6,625

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

4th percentile

-53%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$12,923

Down $14,858 (-53%) from 2012

Net Assets

Up

$4,148

Up $3,977 (+2326%) from 2012

Liabilities

Down

$8,775

Down $18,835 (-68%) from 2012

Revenue

$79,808

No earlier filing loaded for comparison.

Expenses

Up

$79,871

Up $19,351 (+32%) from 2012

Net Income

-$63

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $47,215Liabilities 2010: $56,460Net Assets 2010: -$9,2452010Assets 2011: $29,112Liabilities 2011: $45,510Net Assets 2011: -$16,3982011Assets 2012: $27,781Liabilities 2012: $27,610Net Assets 2012: $1712012Assets 2013: $12,923Liabilities 2013: $8,775Net Assets 2013: $4,1482013Assets 2014: $23,016Liabilities 2014: $3,636Net Assets 2014: $19,3802014Assets 2015: $12,481Liabilities 2015: $0Net Assets 2015: $12,4812015Assets 2016: $11,950Liabilities 2016: $622Net Assets 2016: $11,3282016Assets 2017: $19,620Liabilities 2017: $5,215Net Assets 2017: $14,4052017Assets 2018: $9,085Liabilities 2018: $2,365Net Assets 2018: $6,7202018Assets 2019: $11,028Liabilities 2019: $5,154Net Assets 2019: $5,8742019Assets 2020: $6,772Liabilities 2020: $9,236Net Assets 2020: -$2,4642020Assets 2021: $42,430Liabilities 2021: $4,020Net Assets 2021: $38,4102021Assets 2022: $87,570Liabilities 2022: $1,525Net Assets 2022: $86,0452022Assets 2023: $104,313Liabilities 2023: $1,648Net Assets 2023: $102,6652023Assets 2024: $123,171Liabilities 2024: $2,181Net Assets 2024: $120,9902024

Highlighted filing

2013

Assets$12,923
Liabilities$8,775
Net Assets$4,148

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $154,1872010Expenses 2011: $115,5642011Expenses 2012: $60,5202012Revenue 2013: $79,808Expenses 2013: $79,871Net Income 2013: -$632013Revenue 2014: $72,278Expenses 2014: $55,040Net Income 2014: $17,2382014Revenue 2015: $76,050Expenses 2015: $77,062Net Income 2015: -$1,0122015Revenue 2016: $77,473Expenses 2016: $78,626Net Income 2016: -$1,1532016Revenue 2017: $100,884Expenses 2017: $100,123Net Income 2017: $7612017Revenue 2018: $147,475Expenses 2018: $155,160Net Income 2018: -$7,6852018Revenue 2019: $154,589Expenses 2019: $155,435Net Income 2019: -$8462019Revenue 2020: $142,112Expenses 2020: $150,450Net Income 2020: -$8,3382020Revenue 2021: $183,816Expenses 2021: $142,942Net Income 2021: $40,8742021Revenue 2022: $215,674Expenses 2022: $168,039Net Income 2022: $47,6352022Revenue 2023: $235,732Expenses 2023: $219,112Net Income 2023: $16,6202023Revenue 2024: $257,794Expenses 2024: $239,469Net Income 2024: $18,3252024

Highlighted filing

2013

Revenue$79,808
Expenses$79,871
Net Income-$63
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 6, 2014
Return Version
2013v3.1
Gross Receipts
$79,808
Mission and Program Overview

Mission

Advance the profession of homebuilding in michigans upper peninsula through education, newsletters and home shows

Advance the profession of Homebuild in Michigans Upper Peninsula.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,501$12,864▲ $8,363
Land, Buildings, and Equipment, Net$8,522--
Rtn Earn Endowment Incm Other Fnds$171$4,148▲ $3,977
Savings and Temporary Cash Investments$14,758$59▼ $14,699
Total Assets$27,781$12,923▼ $14,858
Liabilities
Other Liabilities$17,950--
Accounts Payable and Accrued Expenses$9,660$8,775▼ $885
Total Liabilities$27,610$8,775▼ $18,835
Net Assets / Fund Balance
Total Net Assets Fund Balance$171$4,148▲ $3,977
Total Liabilities and Net Assets / Fund Balance$27,781$12,923▼ $14,858

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$45,621$45,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamie TomczykExecutive DirectorPT$6,625$6,625

Board Members and Trustees

NameTitle
Chris PesolaPast President
Tom AndersonPresident
Lars LarsonVice President
Carol HicksDirector
Dan PalosaariDirector
Dave MartinDirector
James GorieskyDirector
Jason CongdonDirector
Karl KyttaDirector
Mark CurranDirector
Mike HillDirector
Pat HealySecretary
Josh BalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,455
Program Service Revenue
$41,882
Investment Income
$83
Other Revenue
$29,388
Change in Net Assets
$-63
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,537
Salaries, Compensation, and Employee Benefits$8,334
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$13,371-$13,371
Occupancy-$12,750-$12,750
Depreciation Depletion$8,522--$8,522
Other Salaries and Wages-$7,440-$7,440
Fees for Services Other-$6,925-$6,925
Interest-$4,558-$4,558
Insurance$2,208--$2,208
Other Expenses$2,143--$2,143
All Other Expenses$1,889--$1,889
Fees for Services Accounting-$1,355-$1,355
Payroll Taxes-$894-$894
Advertising-$447-$447
Travel$50--$50
Total Functional Expenses$32,131$47,740$0$79,871
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Loan Payable - NMBT-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The Treasurer presents a copy of Form 990 to board members for review at regular board meetings, accepts questions, inquires for potential changes, asks for a vote to accept and file Form 990.

Form 990, Part VI, Section B, Line 15A

Board members review and vote on the Executive Directors compensation annually.

Filing and Contact Details

Filer

EIN
38-2871665
Phone
9062282312

Signing Officer

Name
Jamie Tomczyk
Title
Executive Director
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Nutini
Formed
1988
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
1

Preparer

Preparer
Patrick Thomson
Phone
9062261979
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-63
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0171
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04148
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014758
IRS990/SavingsAndTempCashInvstGrp/EOYAmt059
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045621
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045621
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Loan Payable - NMBT
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Treasurer presents a copy of Form 990 to board members for review at regular board meetings, accepts questions, inquires for potential changes, asks for a vote to accept and file Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members review and vote on the Executive Directors compensation annually.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt027781
IRS990/TotalAssetsEOYAmt012923
IRS990/TotalAssetsGrp/BOYAmt027781
IRS990/TotalAssetsGrp/EOYAmt012923
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08455
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047740
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032131
IRS990/TotalFunctionalExpensesGrp/TotalAmt079871
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027610
IRS990/TotalLiabilitiesEOYAmt08775
IRS990/TotalLiabilitiesGrp/BOYAmt027610
IRS990/TotalLiabilitiesGrp/EOYAmt08775
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04148
IRS990/TotalProgramServiceExpensesAmt032131
IRS990/TotalProgramServiceRevenueAmt041882
IRS990/TotalReportableCompFromOrgAmt06625
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071353
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079808
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027781
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012923
IRS990/TravelGrp/ProgramServicesAmt050
IRS990/TravelGrp/TotalAmt050
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10307 S Front Street
IRS990/USAddress/City0Marquette
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode049855
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0upbuildersassociation.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jamie Tomczyk
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10Upper Peninsula Builders Association
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0382871665
ReturnHeader/Filer/PhoneNum09062282312
ReturnHeader/Filer/USAddress/AddressLine10307 South Front Street Room 102
ReturnHeader/Filer/USAddress/City0Marquette
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049855
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10THOMSON and PAQUETTE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101901 W RIDGE ST SUITE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MARQUETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049855
ReturnHeader/PreparerPersonGrp/PhoneNum09062261979
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK THOMSON
ReturnHeader/ReturnTs02014-11-06T11:22:08-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.02$1.21$2.58$2.39$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.03$2.36$2.19$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$2.16$1.68$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.04$0.38$1.84$1.43$0.41
2020Detailed filing. Detailed filing data is available for this year.$0.07$0.09$0.02$1.42$1.50$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.05$0.06$1.55$1.55$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.02$0.07$1.47$1.55$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.05$0.14$1.01$1.00$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.77$0.79$0.01
2015Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.76$0.77$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.04$0.19$0.72$0.55$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.09$0.04$0.80$0.80$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.28$0.00$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.46$0.16$1.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.56$0.09$1.54