Upper Peninsula Resource Conservation and Development Counc FY2024 filing

Tax-deductible

Sault S Marie, MI501(c)(3)EnvironmentEIN 38-2581056Revenue $417K in FY2024

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.
81¢ of each $1 spent went to programs.
$8K 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

FY2024 · 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
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$8K
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
2 mo
of spending, in cash
Fine: 2.1 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
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$417K
-21% vs prior year
Spent
$413K
To programs
81%
Net assets
$70K
By yearFY2020–FY2025
Revenue
$417K
FY2024▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$146K
FY2021$170K
FY2022$391K
FY2023$529K
FY2024$417K
FY2025$401K
Expenses
$413K
FY2024▼ -29%
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
$70K
FY2024▲ +6%
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 FY2024 Form 990 · see the original

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You’re viewing the FY2024 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

81 cents of each dollar spent went to programs.

Program services 81% · $335K Management & general 19% · $78K

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

7 people listed on the 990; $8K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$8,293Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $272K · in their own filed words · FY2024
01

Environmental protection agency-great lakes restoration initiative-- expanding phragmites management in michigan's upper peninsula (UP).FACILITATED a up wide effort to functionally eradicate phragmites from michigan's up, in particular the lake superior watershed through a joint partnership effort with DNR fisheries division and all 5…

$170Kprogram expense
02

Michigan invasive species grant program--a multi-cisma response to himalayan balsam in michigan's upper peninsula (up). Up RC & d council will utilize the partnership of 2 up cisma's to expand edrr efforts for michigan watch list species, himalayan balsam, through targeted outreach, survey & management on public and provate lands…

$62Kprogram expense
03

HSF sharptail & pollinator enhancement pa--the purpose of this agreement is to utilize great lake restoration intiative funds to enhance habitat for sharp-tailed grouse and pollinators across the hiawatha nationsl forest in partnership with the upper peninsula resource conservation & development council.

$40Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$417K
Ln 12
Gifts and grantsLn 1h$417K
Money outPt IX
$413K
Ln 25
Programscol B$335K
Managementcol C$78K
Owns and owesPt X
$70K
net assets · Ln 32
Cash and savingsLn 1–2$71K
Total assetsLn 16$71K
LiabilitiesLn 26$1K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$417K
Government grantsLn 1e$417K
Total revenueLn 12$417K
Assets in detailPt X, end of year
SavingsLn 2$71K
Cash and savings togetherLn 1–2$71K
Total assetsLn 16$71K
LiabilitiesLn 26$1K
Net assetsLn 32$70K
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 FY24End FY24
Cash and savingsLn 1–2$67K$71K
Total assetsLn 16$67K$71K
LiabilitiesLn 26$1K$1K
Net assetsLn 32$66K$70K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$8K$8K
Other salaries and wagesLn 7$50K$47K$3K
Other employee benefitsLn 9$5K$5K
Payroll taxesLn 10$6K$4K$1K
Accounting feesLn 11c$615$615
Other fees for servicesLn 11g$273K$220K$53K
Office expensesLn 13$45K$44K$240
Information technologyLn 14$3K$2K$574
OccupancyLn 16$4K$660$3K
TravelLn 17$16K$16K
Conferences, conventions and meetingsLn 19$457$113$344
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$528$528
Total functional expensesLn 25$413K$335K$78K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $401K$427K−$27K$43K 990 PDF
FY2024 Viewing $417K$413K$4K$70K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $416,725 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $529,141$416,725
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $529,141$416,725
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $70,342$69,270
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $512,957$343,601
I-18 Total expensesPrior year $583,299$412,871
I-19 Revenue less expensesPrior year −$54,158$3,854
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $416,725 across 3 lines filed
VIII-1e Government grants$416,725
VIII-1h Total contributions, gifts and grants$416,725
VIII-12 Total revenue$416,725
Part IX · Statement of functional expenses $412,871 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $8,293$8,293
IX-7 Other salaries and wagesPrograms $47,142 · Management $3,309$50,451
IX-9 Other employee benefitsManagement $4,940$4,940
IX-10 Payroll taxesPrograms $4,366 · Management $1,220$5,586
IX-11c Accounting feesManagement $615$615
IX-11g Other fees for servicesPrograms $220,091 · Management $52,931$273,022
IX-13 Office expensesPrograms $44,276 · Management $240$44,516
IX-14 Information technologyPrograms $2,194 · Management $574$2,768
IX-16 OccupancyPrograms $660 · Management $3,425$4,085
IX-17 TravelPrograms $15,903$15,903
IX-19 Conferences, conventions and meetingsPrograms $113 · Management $344$457
IX-23 InsuranceManagement $1,707$1,707
IX-24 Other expenses (24a–d)Management $528$528
IX-25 Total functional expensesPrograms $334,745 · Management $78,126 · Fundraising $0$412,871
Part X · Balance sheet $70,565 assets, 7 lines filed
X-2 Savings and temporary cash investmentsStart of year $66,657$70,565
X-16 Total assetsStart of year $66,657$70,565
X-25 Other liabilitiesStart of year $1,003$1,057
X-26 Total liabilitiesStart of year $1,003$1,057
X-27 Net assets without donor restrictionsStart of year $65,654$69,508
X-32 Total net assets or fund balancesStart of year $65,654$69,508
X-33 Total liabilities and net assetsStart of year $66,657$70,565
Part XI · Reconciliation of net assets $69,508 net assets at year end
XI-1 Total revenue$416,725
XI-2 Total expenses$412,871
XI-3 Revenue less expenses$3,854
XI-4 Net assets at start of year$65,654
XI-10 Net assets at end of year$69,508

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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