Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Upper Peninsula Mechanical Contractors
EIN 38-6091827 • 501(c)6 • Gladstone, MI
Profile
LABOR RELATIONS
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$7,876
Down $3,604 (-31%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$7,876
No earlier filing loaded for comparison.
Revenue
Down$27,900
Down $4,800 (-15%) from 2023
Expenses
Up$31,504
Up $4,512 (+17%) from 2023
Net Income
Down-$3,604
Down $9,312 (-163%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,876
- Liabilities
- -
- Net assets
- $7,876
- Revenue
- $27,900
- Expenses
- $31,504
- Net income
- -$3,604
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Apr 2, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $27,900
Mission and Program Overview
Mission
LABOR RELATIONS
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OUR PURPOSE IS LABOR RELATIONS AND THE GENERAL ADVANCEMENT OF THE MECHANICAL CONSTRUCTION INDUSTRY AS A TRADE IN THE U.P. OF MICHIGAN. ACTIVITIES ARE RADIO & TV ADVERTISING, MEMBERSHIPS IN STATE AND NATIONAL MECHANICAL CONTRACTOR ASSOCIATIONS, AND CONSOLIDATION OF UNION NEGOTIATIONS. THERE ARE ACTIVITIES THROUGHOUT THE YEAR TO PROMOTE THE INDUSTRY & THE "UNITED ASSOCIATION OF PIPEFITTERS" TRADE UNION. | - | $24,598 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| YATES VANDEN HEUVEL | President | - | $0 | - | - |
| ERIC BREY | Director | - | $0 | - | - |
| CORY BUSHONG | Secretary/Tr | - | $0 | - | - |
| KIP ZILISCH | Vice Preside | - | $0 | - | - |
| CARL VONCK | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Up Mechanical Contractors Assoc
- EIN
- 38-6091827
- Phone
- 5173880006
- Address
- PO BOX 187, GLADSTONE, MI 49837
Signing Officer
- Name
- Greg Sudderth
- Title
- Executive Director
- Phone
- 9064282944
- Signed
- 2025-04-02
Preparer
- Firm
- Kivioja & Van Effen Cpas
- Address
- 120 N 6TH ST, ESCANABA, MI 49829-3933
- Preparer
- Janice M Beauchamp CPA
- Phone
- 9067891872
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Transfer from mechanical indu 25,000 total 25,000”
Form 990-ez, Part I, Line 16
“Expenses executive director 500 professional liability in 1,963 mpmca dues 2,779 mmca dues 4,500 mcaa dues 17,319 mi annual report fee 20 sponsorship fees 100 miscellaneous expense 368 ncpwb dues 1,200 total 28,749”
Form 990-ez, Part III, Line 28
“Our purpose is labor relations and the general advancement of the mechanical construction industry as a trade in the u.p. Of michigan. Activities are radio & tv advertising, memberships in state and national mechanical contractor associations, and consolidation of union negotiations. There are activities throughout the year to promote the industry & the "united association of pipefitters" trade union.”
Raw XML Appendix104 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GREG SUDDERTH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5173880006 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3282 AUTUMN LEAF DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TRAVERSE CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49686 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 11480 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 7876 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3604 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2755 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 11480 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7876 |
| IRS990EZ/GrossReceiptsAmt | 0 | 27900 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 2900 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 11480 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7876 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 11480 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7876 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | YATES VANDEN HEUVEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ERIC BREY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CORY BUSHONG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KIP ZILISCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CARL VONCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28749 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 25000 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LABOR RELATIONS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OUR PURPOSE IS LABOR RELATIONS AND THE GENERAL ADVANCEMENT OF THE MECHANICAL CONSTRUCTION INDUSTRY AS A TRADE IN THE U.P. OF MICHIGAN. ACTIVITIES ARE RADIO & TV ADVERTISING, MEMBERSHIPS IN STATE AND NATIONAL MECHANICAL CONTRACTOR ASSOCIATIONS, AND CONSOLIDATION OF UNION NEGOTIATIONS. THERE ARE ACTIVITIES THROUGHOUT THE YEAR TO PROMOTE THE INDUSTRY & THE "UNITED ASSOCIATION OF PIPEFITTERS" TRADE UNION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 24598 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 31504 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 24598 |
| IRS990EZ/TotalRevenueAmt | 0 | 27900 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TRANSFER FROM MECHANICAL INDU 25,000 TOTAL 25,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES EXECUTIVE DIRECTOR 500 PROFESSIONAL LIABILITY IN 1,963 MPMCA DUES 2,779 MMCA DUES 4,500 MCAA DUES 17,319 MI ANNUAL REPORT FEE 20 SPONSORSHIP FEES 100 MISCELLANEOUS EXPENSE 368 NCPWB DUES 1,200 TOTAL 28,749 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OUR PURPOSE IS LABOR RELATIONS AND THE GENERAL ADVANCEMENT OF THE MECHANICAL CONSTRUCTION INDUSTRY AS A TRADE IN THE U.P. OF MICHIGAN. ACTIVITIES ARE RADIO & TV ADVERTISING, MEMBERSHIPS IN STATE AND NATIONAL MECHANICAL CONTRACTOR ASSOCIATIONS, AND CONSOLIDATION OF UNION NEGOTIATIONS. THERE ARE ACTIVITIES THROUGHOUT THE YEAR TO PROMOTE THE INDUSTRY & THE "UNITED ASSOCIATION OF PIPEFITTERS" TRADE UNION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GREG SUDDERTH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9064282944 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UP MECHANICAL CONTRACTORS ASSOC |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UPME |
| ReturnHeader/Filer/EIN | 0 | 386091827 |
| ReturnHeader/Filer/PhoneNum | 0 | 5173880006 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 187 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GLADSTONE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49837 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 274119106 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KIVIOJA & VAN EFFEN CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 120 N 6TH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ESCANABA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 498293933 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9067891872 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JANICE M BEAUCHAMP CPA |
| ReturnHeader/ReturnTs | 0 | 2025-06-10T14:11:52-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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