Civic Intelligence

Up Steam & Gas Engine Association

EIN 38-3418386 • 501(c)3 • Escanaba, MI

Profile

The purpose of the association shall be to maintain and preserve, for the historical and educational purposes of the membership and the public, internal combustion and steam-powered equipment and machinery, to provide a medium through which persons so interested may meet to exhibit, display, operate, observe, and become educated in all types and kinds of steam and combustion-powered equipment and machinery, to acquire by purchase, lease, or otherwise, and to erect, maintain, and hold any real estate or personal property appropriate to the accomplishment of the foregoing purposes, to do any and all things necessary and/or conducive to the preservation of and education in our american heritage.

PO Box 954Escanaba, MI 49829

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

80th percentile

27%

Higher net margin than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

86th percentile

45%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$80,458

Up $24,933 (+45%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$80,458

Up $24,933 (+45%) from 2023

Revenue

Up

$91,775

Up $19,410 (+27%) from 2023

Expenses

Up

$66,842

Up $2,934 (+4.6%) from 2023

Net Income

Up

$24,933

Up $16,476 (+195%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2008: $315,670Liabilities 2008: $02008Assets 2009: $315,117Liabilities 2009: $1,3142009Assets 2010: $317,524Liabilities 2010: $02010Assets 2011: $336,208Liabilities 2011: $02011Assets 2012: $376,389Liabilities 2012: $02012Assets 2013: $386,185Liabilities 2013: $0Net Assets 2013: $386,1852013Assets 2014: $395,529Liabilities 2014: $0Net Assets 2014: $395,5292014Assets 2015: $399,417Liabilities 2015: $0Net Assets 2015: $399,4172015Assets 2016: $417,411Liabilities 2016: $0Net Assets 2016: $417,4112016Assets 2017: $425,839Liabilities 2017: $0Net Assets 2017: $425,8392017Assets 2018: $432,745Liabilities 2018: $0Net Assets 2018: $432,7452018Assets 2019: $439,452Liabilities 2019: $0Net Assets 2019: $439,4522019Assets 2020: $42,698Liabilities 2020: $0Net Assets 2020: $42,6982020Assets 2021: $55,887Liabilities 2021: $0Net Assets 2021: $55,8872021Assets 2022: $47,068Liabilities 2022: $0Net Assets 2022: $47,0682022Assets 2023: $55,525Liabilities 2023: $0Net Assets 2023: $55,5252023Assets 2024: $80,458Net Assets 2024: $80,4582024

Highlighted filing

2024

Assets$80,458
Liabilities-
Net Assets$80,458

Operations Trend

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

$100K$50K$0-$50KRevenue 2008: $39,398Expenses 2008: $34,570Net Income 2008: $4,8282008Revenue 2009: $37,687Expenses 2009: $39,001Net Income 2009: -$1,3142009Revenue 2010: $27,952Expenses 2010: $25,545Net Income 2010: $2,4072010Revenue 2011: $39,792Expenses 2011: $21,108Net Income 2011: $18,6842011Revenue 2012: $60,954Expenses 2012: $20,773Net Income 2012: $40,1812012Revenue 2013: $45,003Expenses 2013: $35,207Net Income 2013: $9,7962013Revenue 2014: $43,268Expenses 2014: $33,924Net Income 2014: $9,3442014Revenue 2015: $51,028Expenses 2015: $47,140Net Income 2015: $3,8882015Revenue 2016: $47,517Expenses 2016: $29,523Net Income 2016: $17,9942016Revenue 2017: $34,984Expenses 2017: $26,556Net Income 2017: $8,4282017Revenue 2018: $52,501Expenses 2018: $45,595Net Income 2018: $6,9062018Revenue 2019: $38,389Expenses 2019: $31,682Net Income 2019: $6,7072019Revenue 2020: $22,624Expenses 2020: $45,541Net Income 2020: -$22,9172020Revenue 2021: $65,000Expenses 2021: $51,811Net Income 2021: $13,1892021Revenue 2022: $62,490Expenses 2022: $71,309Net Income 2022: -$8,8192022Revenue 2023: $72,365Expenses 2023: $63,908Net Income 2023: $8,4572023Revenue 2024: $91,775Expenses 2024: $66,842Net Income 2024: $24,9332024

Highlighted filing

2024

Revenue$91,775
Expenses$66,842
Net Income$24,933

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.80$0.80$0.92$0.67$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.72$0.64$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.62$0.71$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.65$0.52$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.23$0.46$0.23
2019Detailed filing. Detailed filing data is available for this year.$4.39$0.00$4.39$0.38$0.32$0.07
2018Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$0.53$0.46$0.07
2017Detailed filing. Detailed filing data is available for this year.$4.26$0.00$4.26$0.35$0.27$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.48$0.30$0.18
2015Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$0.51$0.47$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.96$0.00$3.96$0.43$0.34$0.09
2013Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$0.45$0.35$0.10
2012Summary only. Only limited summary data is available for this year.$3.76$0.00$0.61$0.21$0.40
2011Summary only. Only limited summary data is available for this year.$3.36$0.00$0.40$0.21$0.19
2010Summary only. Only limited summary data is available for this year.$3.18$0.00$0.28$0.26$0.02
2009Summary only. Only limited summary data is available for this year.$3.15$0.01$0.38$0.39$0.01
2008Summary only. Only limited summary data is available for this year.$3.16$0.00$0.39$0.35$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$91,775
Mission and Program Overview

Mission

Preservation of past heritage

The purpose of the association shall be to maintain and preserve, for the historical and educational purposes of the membership and the public, internal combustion and steam-powered equipment and machinery, to provide a medium through which persons so interested may meet to exhibit, display, operate, observe, and become educated in all types and kinds of steam and combustion-powered equipment and machinery, to acquire by purchase, lease, or otherwise, and to erect, maintain, and hold any real estate or personal property appropriate to the accomplishment of the foregoing purposes, to do any and all things necessary and/or conducive to the preservation of and education in our american heritage.

Program Services

DescriptionGrantsExpenses
A PROGRAM SERVICE ACCOMPLISHMENT IS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF STEAM AND GAS ENGINES TO ADVANCE AND GROW THE CAPACITY OF AMERICAN AGRICULTURE AND MANUFACTURING.-$63,169
A PROGRAM SERVICE ACCOMPLISHMENT IS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF STEAM AND GAS ENGINES TO ADVANCE AND GROW THE CAPACITY OF AMERICAN AGRICULTURE AND MANUFACTURING.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOE CILCTreasurer-$0--
JIM YODERPresident-$0--
ROD SALYERVice-Preside-$0--
JOHN PAUL LAFAVESecretary-$0--
SKIP DUFOURDirector-$0--
WENDY GIBSONDirector-$0--
BOB HAWKINSDirector-$0--
JOHN DEROUINDirector-$0--
LOUIS KLEIMANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Up Steam & Gas Engine Association
EIN
38-3418386
Phone
9064205525
Address
PO BOX 954, ESCANABA, MI 49829

Signing Officer

Name
Joe Cilc
Title
Treasurer
Phone
9066306099
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Greenstone Farm Credit Services
Address
3515 WEST RD, EAST LANSING, MI 48823-7312
Preparer
Sarah Peloza CPA
Phone
8004443276
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Misc revenue 25,266 merchandise 2,008 total 27,274

Form 990-ez, Part I, Line 16

Christmas in the village 451 porta potties 1,850 horse rides & santa 250 annual labor day show advertising 2,390 music 2,300 gate people 2,760 golf carts 6,240 gas and oil 910 kitchen supplies 5,874 move steam engine wood 1,600 small tools and repairs 4,052 refunds and reimbursm 981 show supplies 8,385 event supplies 1,056 flea market/raffle 331 work bees 121 trash pickup/restrooms 1,000 movers 1,500 refunds 295 saw mill repair 200 expenses web-site 504 annual meeting 862 other meetings and food 394 2,442 building repair 1,348 license/dues/permits 1,673 village square flowers 350 cleaning supplies 450 misc supplies 756 garbage dump fee 1,067 merchandise 5,163 non-investment depreciation 77 total 57,632

Form 990-ez, Part I, Line 20

Prior period adjustments 0

Form 990-ez, Part II, Line 24

17,437 23,003 less accumulated depreciation 17,437 17,514 total 0 5,489

Form 990-ez, Part III

The purpose of the association shall be to maintain and preserve, for the historical and educational purposes of the membership and the public, internal combustion and steam-powered equipment and machinery, to provide a medium through which persons so interested may meet to exhibit, display, operate, observe, and become educated in all types and kinds of steam and combustion-powered equipment and machinery, to acquire by purchase, lease, or otherwise, and to erect, maintain, and hold any real estate or personal property appropriate to the accomplishment of the foregoing purposes, to do any and all things necessary and/or conducive to the preservation of and education in our american heritage.

Form 990-ez, Part III, Line 31

A program service accomplishment is to educate the public about the importance of steam and gas engines to advance and grow the capacity of american agriculture and manufacturing.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC REVENUE 25,266 MERCHANDISE 2,008 TOTAL 27,274
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CHRISTMAS IN THE VILLAGE 451 PORTA POTTIES 1,850 HORSE RIDES & SANTA 250 ANNUAL LABOR DAY SHOW ADVERTISING 2,390 MUSIC 2,300 GATE PEOPLE 2,760 GOLF CARTS 6,240 GAS AND OIL 910 KITCHEN SUPPLIES 5,874 MOVE STEAM ENGINE WOOD 1,600 SMALL TOOLS AND REPAIRS 4,052 REFUNDS AND REIMBURSM 981 SHOW SUPPLIES 8,385 EVENT SUPPLIES 1,056 FLEA MARKET/RAFFLE 331 WORK BEES 121 TRASH PICKUP/RESTROOMS 1,000 MOVERS 1,500 REFUNDS 295 SAW MILL REPAIR 200 EXPENSES WEB-SITE 504 ANNUAL MEETING 862 OTHER MEETINGS AND FOOD 394 2,442 BUILDING REPAIR 1,348 LICENSE/DUES/PERMITS 1,673 VILLAGE SQUARE FLOWERS 350 CLEANING SUPPLIES 450 MISC SUPPLIES 756 GARBAGE DUMP FEE 1,067 MERCHANDISE 5,163 NON-INVESTMENT DEPRECIATION 77 TOTAL 57,632
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD ADJUSTMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt317,437 23,003 LESS ACCUMULATED DEPRECIATION 17,437 17,514 TOTAL 0 5,489
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PURPOSE OF THE ASSOCIATION SHALL BE TO MAINTAIN AND PRESERVE, FOR THE HISTORICAL AND EDUCATIONAL PURPOSES OF THE MEMBERSHIP AND THE PUBLIC, INTERNAL COMBUSTION AND STEAM-POWERED EQUIPMENT AND MACHINERY, TO PROVIDE A MEDIUM THROUGH WHICH PERSONS SO INTERESTED MAY MEET TO EXHIBIT, DISPLAY, OPERATE, OBSERVE, AND BECOME EDUCATED IN ALL TYPES AND KINDS OF STEAM AND COMBUSTION-POWERED EQUIPMENT AND MACHINERY, TO ACQUIRE BY PURCHASE, LEASE, OR OTHERWISE, AND TO ERECT, MAINTAIN, AND HOLD ANY REAL ESTATE OR PERSONAL PROPERTY APPROPRIATE TO THE ACCOMPLISHMENT OF THE FOREGOING PURPOSES, TO DO ANY AND ALL THINGS NECESSARY AND/OR CONDUCIVE TO THE PRESERVATION OF AND EDUCATION IN OUR AMERICAN HERITAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A PROGRAM SERVICE ACCOMPLISHMENT IS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF STEAM AND GAS ENGINES TO ADVANCE AND GROW THE CAPACITY OF AMERICAN AGRICULTURE AND MANUFACTURING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
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