Civic Intelligence

Home Builders Association of the Upper Peninsula

990 • Fiscal year 2023 • EIN 38-2871665

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 23, 2024

Refreshing map…

625B W Washington StMarquette, MI 49855

(906) 228-2312

Siviq Scores

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

Liabilities / Assets

57th percentile

0.02x

Higher debt load relative to assets than 57% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.01x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

62nd percentile

7.1%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

86th percentile

$46,631

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

9.3%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$104,313

Up $16,743 (+19%) from 2022

Net Assets

Up

$102,665

Up $16,620 (+19%) from 2022

Liabilities

Up

$1,648

Up $123 (+8.1%) from 2022

Revenue

Up

$235,732

Up $20,058 (+9.3%) from 2022

Expenses

Up

$219,112

Up $51,073 (+30%) from 2022

Net Income

Down

$16,620

Down $31,015 (-65%) from 2022

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

2023

Assets$104,313
Liabilities$1,648
Net Assets$102,665

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

2023

Revenue$235,732
Expenses$219,112
Net Income$16,620
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 23, 2024
Return Version
2023v5.0
Gross Receipts
$324,523
Mission and Program Overview

Mission

Advance the profession of Homebuild in Michigans Upper Peninsula.

To advance the profession of homebuilding michigan's upper peninsula through education, newsletters, and home shows.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$86,045$102,665▲ $16,620
Cash and Non-Interest-Bearing Accounts$81,158$89,059▲ $7,901
Accounts Receivable$5,567$15,254▲ $9,687
Total Assets$87,570$104,313▲ $16,743
Other Assets Total$845--
Liabilities
Other Liabilities$1,140$1,584▲ $444
Accounts Payable and Accrued Expenses$385$64▼ $321
Total Liabilities$1,525$1,648▲ $123
Net Assets / Fund Balance
Total Net Assets Fund Balance$86,045$102,665▲ $16,620
Total Liabilities and Net Assets / Fund Balance$87,570$104,313▲ $16,743

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,564$5,564
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah FosterExecutive DiFT$46,631$46,631

Board Members and Trustees

NameTitle
James GorieskyPresident
Chris FeltnerDirector
Dan PalosaariDirector
Dom HaggertyDirector
Joe EsbrookDirector
Kellie Hillier-genschawDirector
Pat HealyDirector
Phil VasquezDirector
Chris RichardsSecretary
Nino FogaroliTreasurer
Jon DickersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$80,770
Program Service Revenue
$143,768
Investment Income
$169
Other Revenue
$11,025
All Other Contributions
$2,520
Change in Net Assets
$16,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,836
Salaries, Compensation, and Employee Benefits$51,325
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$50,951--$50,951
Current Officers, Directors, Trustees, and Key Employees-$46,631-$46,631
Office Expenses$5,077$7,648-$12,725
Advertising$9,933$2,483-$12,416
Information Technology-$6,884-$6,884
Occupancy$709$3,497-$4,206
Grants to Domestic Individuals$4,000--$4,000
Payroll Taxes-$3,665-$3,665
Travel-$2,657-$2,657
Insurance-$2,270-$2,270
Fees for Services Accounting-$1,715-$1,715
Other Salaries and Wages-$1,029-$1,029
Other Expenses$125$4,545-$125
Total Functional Expenses$136,088$83,024$0$219,112
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$99,816
Fundraising Direct Expenses$88,791
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wild Game Dinne$74,154$74,154$11,919$62,235
Golf Outing$14,957$14,957$899$14,058
Total Events$89,111$89,111$70,554$18,557
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$1,584
Governance and Compliance

Governance Checklist

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

Form 990 is reviewed by executive director prior to filing

Form 990, Page 6, Part VI, Line 12C

Conflict of interest reviewed at annual board meeting

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

Compensation of executive director is approved by the personel committee

Form 990, Page 6, Part VI, Line 19

Policies are available at the business office for the public to review

Filing and Contact Details

Filer

Filer Name
Home Builders Association of the
EIN
38-2871665
Phone
9062282312
Address
625B W WASHINGTON ST, MARQUETTE, MI 49855

Signing Officer

Name
Sarah Foster
Title
Executive Director
Phone
9062282312
Signed
2024-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Foster
Formed
1988
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
4
Volunteers
45

Preparer

Firm
Chapman & Myers Cpas Pc
Address
1010 W WASHINGTON ST STE 201, MARQUETTE, MI 49855-1007
Preparer
James Myers
Phone
9062287616
Supplemental Narrative

Additional Explanations

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

-

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IRS990/ProgSrvcAccomActy3Grp/Desc0CONTINUED TO MAINTAIN PRINTING ROOM THAT IS AVAILABLE TO MEMBERS TO ALLOW THEM TO PRINT PLANS AND BLUE PRINTS FOR JOBS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014294
IRS990/ProgSrvcAccomActyOtherGrp/Desc0-
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt072602
IRS990/PYGrantsAndSimilarPaidAmt02200
IRS990/PYInvestmentIncomeAmt059
IRS990/PYOtherExpensesAmt0123026
IRS990/PYOtherRevenueAmt020622
IRS990/PYProgramServiceRevenueAmt0122391
IRS990/PYRevenuesLessExpensesAmt047635
IRS990/PYSalariesCompEmpBnftPaidAmt042813
IRS990/PYTotalExpensesAmt0168039
IRS990/PYTotalRevenueAmt0215674
IRS990/ReconcilationRevenueExpnssAmt016620
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt086045
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0102665
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05564
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05564
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01584
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/TotalLiabilityAmt01584
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt01850
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt01850
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt070554
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WILD GAME DINNE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04991
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01914
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06905
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt074154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt089111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt074154
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt014957
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt089111
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt018557
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt025989
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt02170
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt028159
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt012818
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011919
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0899
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt014737
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt06085
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt020822
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0-
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST REVIEWED AT ANNUAL BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF EXECUTIVE DIRECTOR IS APPROVED BY THE PERSONEL COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES ARE AVAILABLE AT THE BUSINESS OFFICE FOR THE PUBLIC TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt087570
IRS990/TotalAssetsEOYAmt0104313
IRS990/TotalAssetsGrp/BOYAmt087570
IRS990/TotalAssetsGrp/EOYAmt0104313
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080770
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0136088
IRS990/TotalFunctionalExpensesGrp/TotalAmt0219112
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01525
IRS990/TotalLiabilitiesEOYAmt01648
IRS990/TotalLiabilitiesGrp/BOYAmt01525
IRS990/TotalLiabilitiesGrp/EOYAmt01648
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086045
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0102665
IRS990/TotalProgramServiceExpensesAmt076372
IRS990/TotalProgramServiceRevenueAmt0143768
IRS990/TotalReportableCompFromOrgAmt046631
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0143937
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235732
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt087570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104313
IRS990/TravelGrp/ManagementAndGeneralAmt02657
IRS990/TravelGrp/TotalAmt02657
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0625B W WASHINGTON ST
IRS990/USAddress/CityNm0MARQUETTE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049855
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.UPBUILDERS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09062282312
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOME BUILDERS ASSOCIATION OF THE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UPPER PENINSULA
ReturnHeader/Filer/BusinessNameControlTxt0HOME
ReturnHeader/Filer/EIN0382871665
ReturnHeader/Filer/PhoneNum09062282312
ReturnHeader/Filer/USAddress/AddressLine1Txt0625B W WASHINGTON ST
ReturnHeader/Filer/USAddress/CityNm0MARQUETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049855
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842953343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHAPMAN & MYERS CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 W WASHINGTON ST STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARQUETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0498551007
ReturnHeader/PreparerPersonGrp/PhoneNum09062287616
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES MYERS

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