Civic Intelligence

Up Power Wrestling

EIN 88-2787178 • Spalding, MI

Pub. 78 Eligible990-N CoverageNTEE N40

Profile

Up power wrestling is dedicated to the promotion and sponsorship of youth wrestling in the upper peninsula.

N15983 Maple StSpalding, MI 49886
Siviq Scores

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

Liabilities / Assets

72nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • <$500k nonprofits • Source year 2025

Net Margin

78th percentile

32%

Higher net margin than 78% of similar nonprofits.

NTEE N40 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

NTEE N40 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Assets

$20,357

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$20,357

No earlier filing loaded for comparison.

Revenue

$63,619

No earlier filing loaded for comparison.

Expenses

$43,262

No earlier filing loaded for comparison.

Net Income

$20,357

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2025: $20,357Liabilities 2025: $0Net Assets 2025: $20,3572025

Highlighted filing

2025

Assets$20,357
Liabilities$0
Net Assets$20,357

Operations Trend

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

$80K$60K$40K$20K$0Revenue 2025: $63,619Expenses 2025: $43,262Net Income 2025: $20,3572025

Highlighted filing

2025

Revenue$63,619
Expenses$43,262
Net Income$20,357

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$20.4$0.00$20.4$63.6$43.3$20.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 21, 2026
Return Version
2025v4.0
Gross Receipts
$63,619
Mission and Program Overview

Mission

Up power wrestling is dedicated to the promotion and sponsorship of youth wrestling in the upper peninsula.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$20,357-
Total Assets$0$20,357▲ $20,357
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$20,357-
Total Net Assets Fund Balance$0$20,357▲ $20,357
Total Liabilities and Net Assets / Fund Balance$0$20,357▲ $20,357
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amanda RaabCo Chairman
Valentina BusbaniEquipment Director
Trista St JohnFundraising Director
Fawn Clement LarocheMarketing
Revenue and Support

Revenue Composition

Contributions and Grants
$63,619
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$20,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,262
Total Fundraising Expense$4,914
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$17,500--$17,500
Other Expenses$4,700-$4,914$4,700
Conferences and Meetings$1,719--$1,719
Information Technology$1,396--$1,396
Office Expenses$690--$690
Fees for Services Accounting$65--$65
Total Functional Expenses$38,348$0$4,914$43,262
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hannaville$15,000$15,000-$15,000
Powers Spald$11,081$11,081-$11,081
Total Events$47,849$47,849-$47,849
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
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
No
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

Member election for additional members Part VI line 7A

To be eligible for membership, participants must meet the following criteria requerments to be eligible for membership. Membership will run from the annual parent registration meeting date until the following years parent registration meeting. Must be a parent or guardian of a participant or have served on the board of directors during the previous season. Each participant may only have one parent or guardian for voting purposes. The family decides who the voting member is. If they disagree, they will not be allowed to cast a vote. Participants must be at least five years old by december 31st of the current year. The board of directors has the authority to vote on exceptions to the age rule.

Form 990 governing body review Part VI line 11

The up power wrestling is dedicated to the promotion and sponsorship of youth wrestling in the upper peninsula. Its principal purposes are to provide opportunities for youth to participate are to provide opportunities for youth to participate in wrestling, teach the technique necessary for success in wrestling, promote sportsmanship, and chargre development, develop physical fitness and mental toughness, and to provide for an enjoyable recreation activity.

Conflict of interest policy compliance Part VI line 12C

Whenever a director or officer has a financial or personal interest in any matter coming before the board of directors, the affected person shall fully disclose the nature of the interest and withdraw from discussion, lobbying, and voting. Any transaction or vote involving a potential conflict of interest shall be approved only when a majority of disinterested directors determine that it is in the best interest of the corporation to do so. The minutes of meetings at which such votes are taken shall record such disclosure, abstention, and rationale for approval.

Governing documents etc available to public Part VI line 19

Financials and any governing documents are discussed during the board meetings that are held monthly.

Filing and Contact Details

Filer

Filer Name
Up Power Wrestling
EIN
88-2787178
In Care Of
% AMANDA RAAB
Phone
8155413700
Address
N15983 MAPLE ST, Spalding, MI 49886

Signing Officer

Name
Amanda Raab
Title
Co Chairman
Phone
8155413700
Signed
2026-02-21
Discuss with paid preparer
No

Organization Details

Formed
2020
Legal Domicile
Mi
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Toto Tax Solutions LLC
Address
N17086 Bellefeuil Lane D-3, Wilson, MI 49896
Preparer
Brittany L Kleiman
Phone
9062417558
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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/ExplanationTxt0TO BE ELIGIBLE FOR MEMBERSHIP, PARTICIPANTS MUST MEET THE FOLLOWING CRITERIA REQUERMENTS TO BE ELIGIBLE FOR MEMBERSHIP. MEMBERSHIP WILL RUN FROM THE ANNUAL PARENT REGISTRATION MEETING DATE UNTIL THE FOLLOWING YEARS PARENT REGISTRATION MEETING. MUST BE A PARENT OR GUARDIAN OF A PARTICIPANT OR HAVE SERVED ON THE BOARD OF DIRECTORS DURING THE PREVIOUS SEASON. EACH PARTICIPANT MAY ONLY HAVE ONE PARENT OR GUARDIAN FOR VOTING PURPOSES. THE FAMILY DECIDES WHO THE VOTING MEMBER IS. IF THEY DISAGREE, THEY WILL NOT BE ALLOWED TO CAST A VOTE. PARTICIPANTS MUST BE AT LEAST FIVE YEARS OLD BY DECEMBER 31ST OF THE CURRENT YEAR. THE BOARD OF DIRECTORS HAS THE AUTHORITY TO VOTE ON EXCEPTIONS TO THE AGE RULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UP POWER WRESTLING IS DEDICATED TO THE PROMOTION AND SPONSORSHIP OF YOUTH WRESTLING IN THE UPPER PENINSULA. ITS PRINCIPAL PURPOSES ARE TO PROVIDE OPPORTUNITIES FOR YOUTH TO PARTICIPATE ARE TO PROVIDE OPPORTUNITIES FOR YOUTH TO PARTICIPATE IN WRESTLING, TEACH THE TECHNIQUE NECESSARY FOR SUCCESS IN WRESTLING, PROMOTE SPORTSMANSHIP, AND CHARGRE DEVELOPMENT, DEVELOP PHYSICAL FITNESS AND MENTAL TOUGHNESS, AND TO PROVIDE FOR AN ENJOYABLE RECREATION ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHENEVER A DIRECTOR OR OFFICER HAS A FINANCIAL OR PERSONAL INTEREST IN ANY MATTER COMING BEFORE THE BOARD OF DIRECTORS, THE AFFECTED PERSON SHALL FULLY DISCLOSE THE NATURE OF THE INTEREST AND WITHDRAW FROM DISCUSSION, LOBBYING, AND VOTING. ANY TRANSACTION OR VOTE INVOLVING A POTENTIAL CONFLICT OF INTEREST SHALL BE APPROVED ONLY WHEN A MAJORITY OF DISINTERESTED DIRECTORS DETERMINE THAT IT IS IN THE BEST INTEREST OF THE CORPORATION TO DO SO. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN SHALL RECORD SUCH DISCLOSURE, ABSTENTION, AND RATIONALE FOR APPROVAL.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0N17086 Bellefeuil Lane D-3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049896
ReturnHeader/PreparerPersonGrp/PhoneNum09062417558
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRITTANY L KLEIMAN
ReturnHeader/ReturnTs02026-02-21T07:47:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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