Civic Intelligence

Superior Alliance for Independent Living

EIN 38-3363721 • 501(c)3 • Marquette, MI

Profile

To promote inclusion of people with disabilities into our communities on a full and equal basis through empowerment, education, participation, and choice.

1200 Wright StMarquette, MI 49855

www.upsail.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.40x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$81,966

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

89%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,256,968

Up $1,063,839 (+89%) from 2023

Liabilities

Up

$911,584

Up $835,959 (+1105%) from 2023

Net Assets

Up

$1,345,384

Up $227,880 (+20%) from 2023

Revenue

Up

$1,994,360

Up $213,763 (+12%) from 2023

Expenses

Up

$1,766,480

Up $192,463 (+12%) from 2023

Net Income

Up

$227,880

Up $21,300 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $92,214Liabilities 2010: $37,502Net Assets 2010: $54,7122010Assets 2011: $139,481Liabilities 2011: $30,191Net Assets 2011: $109,2902011Assets 2012: $205,784Liabilities 2012: $38,409Net Assets 2012: $167,3752012Assets 2013: $171,561Liabilities 2013: $20,567Net Assets 2013: $150,9942013Assets 2014: $239,649Liabilities 2014: $33,994Net Assets 2014: $205,6552014Assets 2015: $290,044Liabilities 2015: $43,913Net Assets 2015: $246,1312015Assets 2016: $450,963Liabilities 2016: $49,393Net Assets 2016: $401,5702016Assets 2017: $636,552Liabilities 2017: $61,401Net Assets 2017: $575,1512017Assets 2018: $825,169Liabilities 2018: $59,557Net Assets 2018: $765,6122018Assets 2019: $1,039,509Liabilities 2019: $107,488Net Assets 2019: $932,0212019Assets 2020: $1,012,219Liabilities 2020: $297,049Net Assets 2020: $715,1702020Assets 2022: $1,030,692Liabilities 2022: $119,768Net Assets 2022: $910,9242022Assets 2023: $1,193,129Liabilities 2023: $75,625Net Assets 2023: $1,117,5042023Assets 2024: $2,256,968Liabilities 2024: $911,584Net Assets 2024: $1,345,3842024

Highlighted filing

2024

Assets$2,256,968
Liabilities$911,584
Net Assets$1,345,384

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $698,1732010Revenue 2011: $796,999Expenses 2011: $742,421Net Income 2011: $54,5782011Revenue 2012: $1,009,879Expenses 2012: $951,794Net Income 2012: $58,0852012Revenue 2013: $770,957Expenses 2013: $787,338Net Income 2013: -$16,3812013Revenue 2014: $871,515Expenses 2014: $816,854Net Income 2014: $54,6612014Revenue 2015: $883,201Expenses 2015: $842,725Net Income 2015: $40,4762015Revenue 2016: $1,024,735Expenses 2016: $869,296Net Income 2016: $155,4392016Revenue 2017: $1,283,147Expenses 2017: $1,109,566Net Income 2017: $173,5812017Revenue 2018: $1,582,120Expenses 2018: $1,391,659Net Income 2018: $190,4612018Revenue 2019: $1,744,925Expenses 2019: $1,578,516Net Income 2019: $166,4092019Revenue 2020: $1,229,132Expenses 2020: $1,445,983Net Income 2020: -$216,8512020Revenue 2022: $1,678,387Expenses 2022: $1,747,410Net Income 2022: -$69,0232022Revenue 2023: $1,780,597Expenses 2023: $1,574,017Net Income 2023: $206,5802023Revenue 2024: $1,994,360Expenses 2024: $1,766,480Net Income 2024: $227,8802024

Highlighted filing

2024

Revenue$1,994,360
Expenses$1,766,480
Net Income$227,880

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.26$0.91$1.35$1.99$1.77$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.08$1.12$1.78$1.57$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.12$0.91$1.68$1.75$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.30$0.72$1.23$1.45$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.11$0.93$1.74$1.58$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.06$0.77$1.58$1.39$0.19
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.06$0.58$1.28$1.11$0.17
2016Summary only. Only limited summary data is available for this year.$0.45$0.05$0.40$1.02$0.87$0.16
2015Summary only. Only limited summary data is available for this year.$0.29$0.04$0.25$0.88$0.84$0.04
2014Summary only. Only limited summary data is available for this year.$0.24$0.03$0.21$0.87$0.82$0.05
2013Summary only. Only limited summary data is available for this year.$0.17$0.02$0.15$0.77$0.79$0.02
2012Summary only. Only limited summary data is available for this year.$0.21$0.04$0.17$1.01$0.95$0.06
2011Summary only. Only limited summary data is available for this year.$0.14$0.03$0.11$0.80$0.74$0.05
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.04$0.05$0.70
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 6, 2019
Return Version
2018v3.2
Gross Receipts
$1,744,925
Mission and Program Overview

Mission

To assist individuals with disabilities and promote accessible upper peninsula communities for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$659,552$728,086▲ $68,534
Pledges and Grants Receivable$128,370$227,758▲ $99,388
Land, Buildings, and Equipment, Net$19,000$70,011▲ $51,011
Prepaid Expenses and Deferred Charges$12,363$7,770▼ $4,593
Total Assets$825,169$1,039,509▲ $214,340
Other Assets Total$5,884$5,884→ $0
Liabilities
Accounts Payable and Accrued Expenses$59,557$61,276▲ $1,719
Mortgage Notes Payable Secured by Investment Property-$46,212-
Total Liabilities$59,557$107,488▲ $47,931
Net Assets / Fund Balance
Unrestricted Net Assets$765,612$932,021▲ $166,409
Total Net Assets Fund Balance$765,612$932,021▲ $166,409
Total Liabilities and Net Assets / Fund Balance$825,169$1,039,509▲ $214,340

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,011$78,517$148,528
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sarah PeurakoskiExecutive DiFT$50,110$50,110

Board Members and Trustees

NameTitle
Elgie DowPresident
Allen BeauchampMember-at-la
Andrea AbbottMember-at-la
Carol Barbacovi-muscoeMember-at-la
Connie FullerMember-at-la
Jennifer GortonMember-at-la
Judy RosemergyMember-at-la
Dean JuntunenSecretary
Jonathan MeadTreasurer
Aaron AndresVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$764,320
Program Service Revenue
$977,507
Investment Income
$1,069
Other Revenue
$2,029
All Other Contributions
$78,851
Change in Net Assets
$166,409

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,744,925
Total Revenue per Audited Statements
$1,744,925
Total Revenue per Form 990
$1,744,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,177,297
Other Expenses$401,219
Total Fundraising Expense$28,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$728,674$205,775$2,697$937,146
Other Employee Benefits$68,072$30,056$32$98,160
Payroll Taxes$73,889$17,656$336$91,881
Occupancy$65,793$21,728$330$87,851
Travel$76,420$10,030$432$86,882
Fees for Services Other$40,290$14,267$5,100$59,657
Current Officers, Directors, Trustees, and Key Employees$38,963$11,003$144$50,110
Other Expenses$14,599$5,397$3,625$23,621
Conferences and Meetings$15,315$3,307$119$18,741
Depreciation Depletion$11,414$3,223-$14,637
Office Expenses$6,788$1,506-$8,294
All Other Expenses$4,612$1,072$406$6,090
Insurance$4,488$1,252-$5,740
Interest$1,435$405-$1,840
Total Functional Expenses$1,216,134$334,003$28,379$1,578,516

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,578,516
Total Expenses per Audited Statements$1,578,516
Total Expenses per Form 990$1,578,516
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
Yes
Audit committee
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
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

The form 990 is reviewed by the principal members of management and the finance committee. The final version of the form 990 is approved by the board of directors.

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

No employee of sail may enter into a private contract with private individuals or organizations for consultation work that is in any way related to the work or mission of sail or related to the work of that employee or other employees of sail. Such actions would subject an employee to disciplinary action up to immediate termination of employment, and/or legal action.

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

Compensation of the executive director is subject to approval by the board of directors, as are any bonuses given to employees.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Superior Alliance for Independent
EIN
38-3363721
Phone
9062285744
Address
1200 WRIGHT ST, MARQUETTE, MI 49855

Signing Officer

Name
Elgie Dow
Title
President
Phone
9062285744
Signed
2019-01-06

Organization Details

Principal Officer
Elgie Dow
Formed
1997
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
119
Volunteers
15

Preparer

Firm
Jason F Clausen Pc
Address
31408 HARPER AVE PMB 244, SAINT CLAIR SHORES, MI 48082-2601
Preparer
Jason F Clausen
Phone
5862164673
Supplemental Narrative

Additional Explanations

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

Community education/public information & collaboration/networking: sail educated and collaborated with individuals with disabilities, family members and community members of the 15 counties of the u.p. About issues related to the disability movement. Services and supports that are available for the disability community are sometimes hard to find or understand. Sail staff spent time collaborating, educating, networking and providing information to constituents during 17,270.50 hours in relation to accessibility, assistive technology, education, employment, health care, housing, recreation, ongoing community supports and resource development. Individual services: sail served persons with disabilities in the 15 counties of the u.p. With their individual independent living skills. Focused on person-centered planning, sail staff served 574 individuals with an independent living plan providing 2071 individual services based on the specific needs and desires of the individuals. Community members were also provided with basic information & referral (i&r) services. This past year, sail provided 6,166 i&r services to the community in the following areas: education, accessibility, assistive technology, employment, relocation, housing, health care, transportation, recreation and ongoing community supports. Community/systems advocacy: sail supported family members and the community in regards to community/systems advocacy in the 15 counties of the u.p. As advocates for issues related to appropriate accommodations for persons with disabilities and the community, sail advocated 117.25 hours for the following issue areas: accessibility, education, employment, health care, housing, recreation, transportation and ongoing community supports.

Raw XML AppendixShowing 400 of 433 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/Desc0COMMUNITY EDUCATION/PUBLIC INFORMATION & COLLABORATION/NETWORKING: SAIL EDUCATED AND COLLABORATED WITH INDIVIDUALS WITH DISABILITIES, FAMILY MEMBERS AND COMMUNITY MEMBERS OF THE 15 COUNTIES OF THE U.P. ABOUT ISSUES RELATED TO THE DISABILITY MOVEMENT. SERVICES AND SUPPORTS THAT ARE AVAILABLE FOR THE DISABILITY COMMUNITY ARE SOMETIMES HARD TO FIND OR UNDERSTAND. SAIL STAFF SPENT TIME COLLABORATING, EDUCATING, NETWORKING AND PROVIDING INFORMATION TO CONSTITUENTS DURING 17,270.50 HOURS IN RELATION TO ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, ONGOING COMMUNITY SUPPORTS AND RESOURCE DEVELOPMENT. INDIVIDUAL SERVICES: SAIL SERVED PERSONS WITH DISABILITIES IN THE 15 COUNTIES OF THE U.P. WITH THEIR INDIVIDUAL INDEPENDENT LIVING SKILLS. FOCUSED ON PERSON-CENTERED PLANNING, SAIL STAFF SERVED 574 INDIVIDUALS WITH AN INDEPENDENT LIVING PLAN PROVIDING 2071 INDIVIDUAL SERVICES BASED ON THE SPECIFIC NEEDS AND DESIRES OF THE INDIVIDUALS. COMMUNITY MEMBERS WERE ALSO PROVIDED WITH BASIC INFORMATION & REFERRAL (I&R) SERVICES. THIS PAST YEAR, SAIL PROVIDED 6,166 I&R SERVICES TO THE COMMUNITY IN THE FOLLOWING AREAS: EDUCATION, ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EMPLOYMENT, RELOCATION, HOUSING, HEALTH CARE, TRANSPORTATION, RECREATION AND ONGOING COMMUNITY SUPPORTS. COMMUNITY/SYSTEMS ADVOCACY: SAIL SUPPORTED FAMILY MEMBERS AND THE COMMUNITY IN REGARDS TO COMMUNITY/SYSTEMS ADVOCACY IN THE 15 COUNTIES OF THE U.P. AS ADVOCATES FOR ISSUES RELATED TO APPROPRIATE ACCOMMODATIONS FOR PERSONS WITH DISABILITIES AND THE COMMUNITY, SAIL ADVOCATED 117.25 HOURS FOR THE FOLLOWING ISSUE AREAS: ACCESSIBILITY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, TRANSPORTATION AND ONGOING COMMUNITY SUPPORTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER-AT-LA
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER-AT-LA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY EDUCATION/PUBLIC INFORMATION & COLLABORATION/NETWORKING: SAIL EDUCATED AND COLLABORATED WITH INDIVIDUALS WITH DISABILITIES, FAMILY MEMBERS AND COMMUNITY MEMBERS OF THE 15 COUNTIES OF THE U.P. ABOUT ISSUES RELATED TO THE DISABILITY MOVEMENT. SERVICES AND SUPPORTS THAT ARE AVAILABLE FOR THE DISABILITY COMMUNITY ARE SOMETIMES HARD TO FIND OR UNDERSTAND. SAIL STAFF SPENT TIME COLLABORATING, EDUCATING, NETWORKING AND PROVIDING INFORMATION TO CONSTITUENTS DURING 17,270.50 HOURS IN RELATION TO ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, ONGOING COMMUNITY SUPPORTS AND RESOURCE DEVELOPMENT. INDIVIDUAL SERVICES: SAIL SERVED PERSONS WITH DISABILITIES IN THE 15 COUNTIES OF THE U.P. WITH THEIR INDIVIDUAL INDEPENDENT LIVING SKILLS. FOCUSED ON PERSON-CENTERED PLANNING, SAIL STAFF SERVED 574 INDIVIDUALS WITH AN INDEPENDENT LIVING PLAN PROVIDING 2071 INDIVIDUAL SERVICES BASED ON THE SPECIFIC NEEDS AND DESIRES OF THE INDIVIDUALS. COMMUNITY MEMBERS WERE ALSO PROVIDED WITH BASIC INFORMATION & REFERRAL (I&R) SERVICES. THIS PAST YEAR, SAIL PROVIDED 6,166 I&R SERVICES TO THE COMMUNITY IN THE FOLLOWING AREAS: EDUCATION, ACCESSIBILITY, ASSISTIVE TECHNOLOGY, EMPLOYMENT, RELOCATION, HOUSING, HEALTH CARE, TRANSPORTATION, RECREATION AND ONGOING COMMUNITY SUPPORTS. COMMUNITY/SYSTEMS ADVOCACY: SAIL SUPPORTED FAMILY MEMBERS AND THE COMMUNITY IN REGARDS TO COMMUNITY/SYSTEMS ADVOCACY IN THE 15 COUNTIES OF THE U.P. AS ADVOCATES FOR ISSUES RELATED TO APPROPRIATE ACCOMMODATIONS FOR PERSONS WITH DISABILITIES AND THE COMMUNITY, SAIL ADVOCATED 117.25 HOURS FOR THE FOLLOWING ISSUE AREAS: ACCESSIBILITY, EDUCATION, EMPLOYMENT, HEALTH CARE, HOUSING, RECREATION, TRANSPORTATION AND ONGOING COMMUNITY SUPPORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PRINCIPAL MEMBERS OF MANAGEMENT AND THE FINANCE COMMITTEE. THE FINAL VERSION OF THE FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO EMPLOYEE OF SAIL MAY ENTER INTO A PRIVATE CONTRACT WITH PRIVATE INDIVIDUALS OR ORGANIZATIONS FOR CONSULTATION WORK THAT IS IN ANY WAY RELATED TO THE WORK OR MISSION OF SAIL OR RELATED TO THE WORK OF THAT EMPLOYEE OR OTHER EMPLOYEES OF SAIL. SUCH ACTIONS WOULD SUBJECT AN EMPLOYEE TO DISCIPLINARY ACTION UP TO IMMEDIATE TERMINATION OF EMPLOYMENT, AND/OR LEGAL ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE EXECUTIVE DIRECTOR IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS, AS ARE ANY BONUSES GIVEN TO EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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