Upper Peninsula Resource Conservation and Development Counc FY2023 filing

Tax-deductible

Sault S Marie, MI501(c)(3)EnvironmentEIN 38-2581056Revenue $529K in FY2023

On file with the IRSuprcd.org128 W Spruce St Ste 5, 49783-1959 · Sault S Marie, MITax-exempt since Dec 1985Publicly supported charity — 170(b)(1)(A)(vi)

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Provide local leadership for developing and carrying out a plan for the orderly Conservation, improvement, Development and wise use of the natural resources of the Upper Peninsula of michigan.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$11K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$11K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $23K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$529K
+36% vs prior year
Spent
$583K
To programs
87%
Net assets
$66K
By yearFY2020–FY2025
Revenue
$529K
FY2023▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2020$146K
FY2021$170K
FY2022$391K
FY2023$529K
FY2024$417K
FY2025$401K
Expenses
$583K
FY2023▲ +96%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$298K
FY2023$583K
FY2024$413K
FY2025$427K
Net assets
$66K
FY2023▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2020$26K
FY2021$28K
FY2022$120K
FY2023$66K
FY2024$70K
FY2025$43K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $508K Management & general 13% · $75K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $11K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$10,628Pt VII · Sec A
Director/Cha
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A

Nicholas Cassel’s $32K as Executive Di is at the 17th percentile of top reported officer pay among 1989 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Nicholas Cassel$31,562$8,293$10,628$47,592$52,230$37,433
Darcy Rutkowski—————$25,303

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Upper Peninsula Resource Conservation and Development Counc executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Conserve, improve, and wisely use natural resources through local leadership in Michigan's Upper Peninsula.

Questions for Upper Peninsula Resource Conservation and Development Counc

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Provided by the organization

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3 programs · $440K · in their own filed words · FY2023
01

Environmental protection agency-great lakes restoration initiative (epa phrag)--expanding phragmites management in michigan's upper peninsula-- facilitated a up wide effort to functionally eradicate phragmites from michigan's upper peninsula, in particular the lake superior watershed through a joint partnership effort with DNR fisheries…

$295Kprogram expense
02

Michigan invasive species grant program--upper peninsula european frog-bit detection initiative. Collaborate with all 5 cooperative invasive species management areas (cisma) across the up to expand detection efforts for the aquatic michigan watch list species, european frog-bit. Utilizing standardized mapping protocols.

$117Kprogram expense
03

National fisheries & wildlife foundation sogl--controlling phragmites through coastal wetland restoration & landowner stewardship. Since the commencement of this project, up phragmites coalition partners have worked on implementing its invasive phragmites cost-share program with landowners of michigan and wisconsin within the lake…

$28Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$23K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$529K
Ln 12
Gifts and grantsLn 1h$529K
Money outPt IX
$583K
Ln 25
Programscol B$508K
Managementcol C$75K
Owns and owesPt X
$66K
net assets · Ln 32
Cash and savingsLn 1–2$67K
Total assetsLn 16$67K
LiabilitiesLn 26$1K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$529K
Government grantsLn 1e$529K
Total revenueLn 12$529K
Assets in detailPt X, end of year
SavingsLn 2$67K
Cash and savings togetherLn 1–2$67K
Total assetsLn 16$67K
LiabilitiesLn 26$1K
Net assetsLn 32$66K
OperationsPt I, VI
EmployeesI 53
VolunteersI 633
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$122K$67K
Total assetsLn 16$122K$67K
LiabilitiesLn 26$2K$1K
Net assetsLn 32$120K$66K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$11K$11K
Other salaries and wagesLn 7$54K$54K
Payroll taxesLn 10$6K$5K$1K
Accounting feesLn 11c$705$705
Other fees for servicesLn 11g$478K$421K$57K
Office expensesLn 13$17K$17K
Information technologyLn 14$1K$633$539
OccupancyLn 16$4K$690$3K
TravelLn 17$9K$9K
Conferences, conventions and meetingsLn 19$820$752$68
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$20$20
Total functional expensesLn 25$583K$508K$75K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $401K$427K−$27K$43K 990 PDF
FY2024 $417K$413K$4K$70K 990 PDF
FY2023 Viewing $529K$583K−$54K$66K 990 PDF
FY2022 $391K$298K$92K$120K 990 PDF
FY2021 $170K$28K 990 PDF
FY2020 $146K$26K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $529,141 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $390,506$529,141
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $390,506$529,141
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $121,288$70,342
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $177,008$512,957
I-18 Total expensesPrior year $298,296$583,299
I-19 Revenue less expensesPrior year $92,210−$54,158
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $529,141 across 3 lines filed
VIII-1e Government grants$529,141
VIII-1h Total contributions, gifts and grants$529,141
VIII-12 Total revenue$529,141
Part IX · Statement of functional expenses $583,299 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $10,628$10,628
IX-7 Other salaries and wagesPrograms $53,705$53,705
IX-10 Payroll taxesPrograms $4,933 · Management $1,076$6,009
IX-11c Accounting feesManagement $705$705
IX-11g Other fees for servicesPrograms $420,956 · Management $56,679$477,635
IX-13 Office expensesPrograms $17,489$17,489
IX-14 Information technologyPrograms $633 · Management $539$1,172
IX-16 OccupancyPrograms $690 · Management $3,300$3,990
IX-17 TravelPrograms $8,741$8,741
IX-19 Conferences, conventions and meetingsPrograms $752 · Management $68$820
IX-23 InsuranceManagement $2,385$2,385
IX-24 Other expenses (24a–d)Management $20$20
IX-25 Total functional expensesPrograms $507,899 · Management $75,400 · Fundraising $0$583,299
Part X · Balance sheet $66,657 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $121,634$66,657
X-16 Total assetsStart of year $121,634$66,657
X-25 Other liabilitiesStart of year $1,822$1,003
X-26 Total liabilitiesStart of year $1,822$1,003
X-27 Net assets without donor restrictionsStart of year $119,812$65,654
X-32 Total net assets or fund balancesStart of year $119,812$65,654
X-33 Total liabilities and net assetsStart of year $121,634$66,657
Part XI · Reconciliation of net assets $65,654 net assets at year end
XI-1 Total revenue$529,141
XI-2 Total expenses$583,299
XI-3 Revenue less expenses−$54,158
XI-4 Net assets at start of year$119,812
XI-10 Net assets at end of year$65,654

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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