UPCAP SERVICES INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- UPCAP SERVICES INC (EIN 38-1957176)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-07-15
- IRS object ID
- 202641969349300829
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-15T09:19:48-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382157642 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489123291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381957176 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UPCAP SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UPCA | BusinessNameControlTxt |
| Phone | 9067864701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 606 | AddressLine1Txt |
| City | ESCANABA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49829 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN MEAD | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 9067864701 | PhoneNum |
| Signature | 2026-07-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ASHLEY RISTIC CPA | PreparerPersonNm |
| PTIN | P03040330 | PTIN |
| Phone | 5173237500 | PhoneNum |
| Preparation | 2026-07-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JONATHAN MEAD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 14TH AVENUE SOUTH | AddressLine1Txt |
| City | ESCANABA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49829 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $56,184,012 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.UPCAP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1971 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL & COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MI. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 150 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $7,781,428 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,408,354 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,045,467 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,408,180 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,444,997 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,025,077 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,201 | PYOtherRevenueAmt |
| CY Other Revenue | $80,645 | CYOtherRevenueAmt |
| PY Total Revenue | $37,290,093 | PYTotalRevenueAmt |
| CY Total Revenue | $48,922,256 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,883,374 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,039,482 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,034,922 | PYOtherExpensesAmt |
| CY Other Expenses | $30,976,690 | CYOtherExpensesAmt |
| PY Total Expenses | $32,918,296 | PYTotalExpensesAmt |
| CY Total Expenses | $38,016,172 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,371,797 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,906,084 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,891,281 | TotalAssetsBOYAmt |
| Total Assets EOY | $56,373,807 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,189,458 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,890,852 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $40,701,823 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $52,482,955 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL AND COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MICHIGAN THROUGH VARIOUS ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $35,275,683 | ExpenseAmt |
| Revenue | $32,488,825 | RevenueAmt |
| Desc | UPCAP SERVED AS THE CENTRAL SERVICE AGENCY FOR MICHIGAN'S UPPER PENINSULA ADMINISTERING STATE AND FEDERAL GRANTS AS WELL AS REVENUES FROM LOCAL SOURCES USED TO BENEFIT THE AGING, DISABLED AND LOW-INCOME INDIVIDUALS OF THE REGION. UPCAP SERVED 695 CLIENTS WITH MICHIGAN CHOICE WAIVER FUNDING THROUGH THE DEPARTMENT OF COMMUNITY HEALTH. UPCAP SERVED 715 CLIENTS WITH MICHIGAN HEALTH LINK FUNDING THROUGH AN AGREEMENT WITH THE UPPER PENINSULA HEALTH PLAN. UPCAP SERVED 1,722 CLIENTS WITH LONG-TERM CARE FUNDING THROUGH AN AGREEMENT WITH THE VETERANS ADMINISTRATION. UPCAP PROVIDED 14,361 SERVICES, INCLUDING HOME DELIVERED MEALS AND CAREGIVER INFORMATION AND ASSISTANCE, TO CLIENTS WITH FUNDING RECEIVED THROUGH THE AGING AND ADULT SERVICES AGENCY. UPCAP MEDIATORS SERVED 218 CLIENTS WITH MEDIATION FUNDING RECEIVED THROUGH THE COMMUNITY DISPUTE RESOLUTION PROGRAM. UPCAP HANDLED 15,203 CALLS THROUGH THE 211 CALL CENTER. | Desc |
| Total Program Service Expenses | $35,275,683 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 170 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 150 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBRA HARDWICK | PersonNm |
| Phone | 9067864701 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2501 14TH AVENUE SOUTH | AddressLine1Txt |
| City | ESCANABA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49829 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GRETCHEN JANSSEN | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| NICK HANCHEK | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN YOUNG | ||||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | ||
| JERRY DOUCETTE | ||||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| CRAIG REITER | ||||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| WILLIAM MENGE | ||||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| CARL NYKANEN | ||||||||
| CHAIR(END 3/1/25)/BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JOE DEROCHA | ||||||||
| CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JONATHAN MEAD | ||||||||
| PRESIDENT & CEO | 38.00 | $163,989 | $0 | $15,605 | 2.00 | Yes (X) | ||
| EMILY DESALVO | ||||||||
| DIRECTOR OF OPERATIONS | 36.50 | $104,258 | $0 | $10,919 | 1.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $268,247 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $26,524 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SUNNY DAYS IRON MOUNTAIN LLC | |||||
| 88 CENTER CHURCH ROAD | MCMURRAY | PA | 15317 | IN HOME CARE | $2,694,015 |
| ARCADIA HOME CARE & STAFFING | |||||
| 2292 US-41 6 | TROWBRIDGE PARK | MI | 49855 | IN HOME CARE | $1,469,390 |
| CHIPPEWA LUCE MACKINAC COMMUNITY ACTION | |||||
| 524 ASHMUN ST | SAULT STE MARIE | MI | 49783 | IN HOME CARE | $1,117,181 |
| MENOMINEE-DELTA-SCHOOLCRAFT COMMUNITY AC | |||||
| 507 1ST AVE N | ESCANABA | MI | 49829 | IN HOME CARE | $1,034,702 |
| DICKINSON IRON COMMUNITY SERVICES AGENCY | |||||
| 1238 CARPENTER AVE | IRON MOUNTAIN | MI | 49801 | IN HOME CARE | $723,844 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 30 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $5,600,000 | RelatedOrganizationsAmt |
| Government Grants | $8,428,925 | GovernmentGrantsAmt |
| All Other Contributions | $379,429 | AllOtherContributionsAmt |
| Total Contributions | $14,408,354 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRACTED SERVICE REVENUE | 624100 | $29,780,029 | $29,780,029 |
| ADMINISTRATIVE FEES | 624100 | $966,308 | $966,308 |
| PROGRAM INCOME | 624100 | $712,062 | $712,062 |
| MANAGEMENT FEES | 624100 | $445,196 | $445,196 |
| PROGRAM RENT CHARGED | 624100 | $292,546 | $292,546 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,039 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $212,039 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,408,180 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,538,556 | TotalRevenueColumnAmt |
| Exclusion | $1,538,556 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,748,277 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,261,756 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $486,521 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $486,521 | TotalRevenueColumnAmt |
| Exclusion | $486,521 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $80,645 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $80,645 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $80,645 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,922,256 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,488,825 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,025,077 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,657 | TotalAmt |
| Program Services | $144,265 | ProgramServicesAmt |
| Management And General | $43,392 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,199,195 | TotalAmt |
| Program Services | $3,991,097 | ProgramServicesAmt |
| Management And General | $1,208,098 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,933 | TotalAmt |
| Program Services | $282,058 | ProgramServicesAmt |
| Management And General | $79,875 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $888,462 | TotalAmt |
| Program Services | $692,388 | ProgramServicesAmt |
| Management And General | $196,074 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $402,235 | TotalAmt |
| Program Services | $309,094 | ProgramServicesAmt |
| Management And General | $93,141 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,882 | TotalAmt |
| Program Services | $91,373 | ProgramServicesAmt |
| Management And General | $46,509 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,441 | TotalAmt |
| Program Services | $51,441 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,242 | TotalAmt |
| Management And General | $30,242 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,064,125 | TotalAmt |
| Program Services | $28,042,332 | ProgramServicesAmt |
| Management And General | $21,793 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,009 | TotalAmt |
| Program Services | $79,137 | ProgramServicesAmt |
| Management And General | $4,872 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,994 | TotalAmt |
| Program Services | $210,534 | ProgramServicesAmt |
| Management And General | $93,460 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,174 | TotalAmt |
| Program Services | $290,780 | ProgramServicesAmt |
| Management And General | $177,394 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,597 | TotalAmt |
| Program Services | $232,507 | ProgramServicesAmt |
| Management And General | $32,090 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,609 | TotalAmt |
| Program Services | $46,683 | ProgramServicesAmt |
| Management And General | $32,926 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,486 | TotalAmt |
| Management And General | $91,486 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,551 | TotalAmt |
| Program Services | $19,066 | ProgramServicesAmt |
| Management And General | $21,485 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL PROJECT AWARDS | $928,436 | $482,960 | $445,476 |
| INFORMATION & ASSISTANC | $254,135 | $229,617 | $24,518 |
| OTHER EXPENSES | $121,971 | $28,442 | $93,529 |
| BAD DEBT EXPENSE | $29,038 | $29,038 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,000 | TotalAmt |
| Program Services | $22,871 | ProgramServicesAmt |
| Management And General | $4,129 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,016,172 | TotalAmt |
| Program Services | $35,275,683 | ProgramServicesAmt |
| Management And General | $2,740,489 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,555 | BOYAmt |
| EOY | $3,603 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,671,605 | BOYAmt |
| EOY | $15,613,085 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,543,362 | BOYAmt |
| EOY | $5,417,492 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,938,951 | BOYAmt |
| EOY | $1,094,256 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,979 | BOYAmt |
| EOY | $202,992 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,755,251 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,654,177 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,649 | BOYAmt |
| EOY | $1,101,074 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,806,194 | BOYAmt |
| EOY | $31,558,541 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,986 | BOYAmt |
| EOY | $1,382,764 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,891,281 | BOYAmt |
| EOY | $56,373,807 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,702,170 | BOYAmt |
| EOY | $3,535,100 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,889 | BOYAmt |
| EOY | $318,404 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,399 | BOYAmt |
| EOY | $37,348 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,189,458 | BOYAmt |
| EOY | $3,890,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,648,762 | BOYAmt |
| EOY | $52,429,894 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,061 | BOYAmt |
| EOY | $53,061 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,701,823 | BOYAmt |
| EOY | $52,482,955 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,891,281 | BOYAmt |
| EOY | $56,373,807 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,906,084 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $875,048 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,504,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,015,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,677,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,781,428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,408,354 | CurrentTaxYearAmt |
| Total | $43,387,458 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,504,710 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,015,781 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,677,185 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,781,428 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,408,354 | CurrentTaxYearAmt |
| Total | $43,387,458 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,625,818 | SubstantialContributorsTotAmt |
| Public Support Total170 | $38,761,640 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $992,570 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,926 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $735,082 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,434,110 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,538,556 | CurrentTaxYearAmt |
| Total | $4,810,244 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,336 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,298 | CurrentTaxYearMinus3YearsAmt |
| Total | $22,634 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $310,030 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,335 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,201 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $80,645 | CurrentTaxYearAmt |
| Total | $488,762 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $48,709,098 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $131,972,907 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79580 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88930 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | COUNTY DUES - 2020 AMOUNT: $ 12,889. 2021 AMOUNT: $ 15,689. OTHER REVENUES - 2020 AMOUNT: $ 297,141. 2021 AMOUNT: $ 16,646. 2022 AMOUNT: $ 47,551. 2023 AMOUNT: $ 18,201. 2024 AMOUNT: $ 80,645. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $277,893 | OtherCostOrOtherBasisAmt |
| Book Value | $277,893 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $662,991 | OtherCostOrOtherBasisAmt |
| Depreciation | $372,635 | DepreciationAmt |
| Book Value | $290,356 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,489,199 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,037,696 | DepreciationAmt |
| Book Value | $451,503 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $325,168 | OtherCostOrOtherBasisAmt |
| Depreciation | $243,846 | DepreciationAmt |
| Book Value | $81,322 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,101,074 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITIES | Desc |
| Amt | $37,348 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $37,348 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | UPCAP SERVICES, INC. HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR FISCAL TAX YEARS ENDED SEPTEMBER 30, 2022, 2023, AND 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF SEPTEMBER 30, 2025. UPCAP SERVICES, INC. CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN UPCAP SERVICES, INC.'S CONSOLIDATED FINANCIAL STATEMENTS. UPCAP SERVICES, INC. DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (UTB) (E.G. TAX DEDUCTIONS, EXCLUSIONS OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. UPCAP SERVICES, INC. DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT SEPTEMBER 30, 2025, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JONATHAN MEAD | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $163,989 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $15,605 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $179,594 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DARREN YOUNG | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF JONATHAN MEAD, PRESIDENT & CEO | RelationshipDescriptionTxt |
| Transaction | $67,259 | TransactionAmt |
| Transaction | EMPLOYEE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE ORGANIZATION INCLUDE A BOARD OF COMMISSIONERS THAT HAS BETWEEN 15 TO 21 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | IN CONSIDERATION OF RECOMMENDATIONS SET FORTH BY THE NOMINATING COMMITTEE, DIRECTORS SHALL BE ELECTED BY THE BOARD OF COMMISSIONERS AT ITS ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF COMMISSIONERS HAVE THE RIGHT TO VOTE AT THE BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT AND FINANCE DIRECTOR REVIEW THE FORM 990 BEFORE IT IS APPROVED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CEO AND CFO REVIEW ANNUAL NOTICES SENT TO EMPLOYEES AND BOARD MEMBERS REQUESTING DISCLOSURE OF RELATED PARTIES AND CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | CEO/EXECUTIVE DIRECTOR- PERFORMANCE IS REVIEWED/EVALUATED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE CFO IS REVIEWED/EVALUATED ANNUALLY BY THE CEO. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN OR VERBAL REQUEST. |
| FORM 990, PART IX, LINE 11G | SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 28,042,332. MANAGEMENT AND GENERAL EXPENSES 21,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,064,125. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| BRIDGEWOOD NON PROFIT HOUSING CORPORATION | ||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 382147708 | OPERATION OF A GROUP HOME FOR EMOTIONALLY IMPAIRED ADULTS | MI | 501(C)(3) | LINE 10 | UPCAP SERVICES INC | Yes (1) |
| NORTHERN HOMECARE SERVICES | ||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 261540182 | LONG-TERM HEALTH CARE RELATED SERVICES | MI | 501(C)(3) | LINE 10 | UPCAP SERVICES INC | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MILL TRACE LDHA LP | |||||||||||||
| 2501 14TH AVE S | ESCANABA | MI | 49829 | 830906353 | RENTAL APARTMENTS | MI | UPPER PENINSULA HOUSING LLC | RELATED | -$1 | $57,462 | 0 | 0 | 0.00010 |
| LES CHENEAUX LDHA LP | |||||||||||||
| 605 SOUTH CAPITOL AVENUE | LANSING | MI | 48933 | 611769744 | RENTAL APARTMENTS | MI | UPPER PENINSULA HOUSING LLC | RELATED | -$1 | $3,635 | 0 | 0 | 0.00010 |
| ESCANABA SENIOR HOUSING LDHA LP | |||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 364493129 | RENTAL APARTMENTS | MI | ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION | RELATED | -$6 | $158,409 | 0 | 0 | 0.00020 |
| ESCANABA FAMILY HOUSING LP | |||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 611440688 | RENTAL APARTMENTS | MI | ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION | RELATED | -$21 | $156,847 | 0 | 0 | 0.00020 |
| TJ WOODCLIFF LDHA LP | |||||||||||||
| 605 SOUTH CAPITOL AVENUE | LANSING | MI | 48933 | 271801700 | RENTAL APARTMENTS | MI | UPPER PENINSULA HOUSING LLC | RELATED | $15,808 | 0 | 0 | 0.00010 | |
| PK WILDWOOD LP | |||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 204488949 | RENTAL APARTMENTS | MI | IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION | RELATED | $20,674 | 0 | 0 | 0.00010 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| UPPER PENINSULA HOUSING LLC | ||||||||||||
| 2501 14TH AVENUE | ESCANABA | MI | 49829 | 272746053 | RENTAL APARTMENTS | MI | UPCAP SERVICES INC | C | $1 | $16,718 | 1.00000 | Yes (1) |
| ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION | ||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 383644107 | RENTAL APARTMENTS | MI | UPCAP SERVICES INC | C | $1 | $132,801 | 1.00000 | 0 |
| ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION | ||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 352160854 | RENTAL APARTMENTS | MI | UPCAP SERVICES INC | C | $2 | $69,609 | 1.00000 | 0 |
| IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION | ||||||||||||
| PO BOX 606 | ESCANABA | MI | 49829 | 260790288 | RENTAL APARTMENTS | MI | UPCAP SERVICES INC | C | $24,925 | 1.00000 | 0 | |
| UPCAP MEADOWBROOK GP LLC | ||||||||||||
| 2501 14TH AVENUE | ESCANABA | MI | 49829 | 334506414 | RENTAL APARTMENTS | MI | UPCAP SERVICES INC | C | 1.00000 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (8 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BRIDGEWOOD NON PROFIT HOUSING CORP | ||
| D | $65,911 | FMV |
| LES CHENEAUX LDHA LP | ||
| D | $148,375 | FMV |
| MILL TRACE LDHA LP | ||
| D | $281,147 | FMV |
| NORTHERN HOMECARE SERVICES | ||
| P | $7,739,200 | FMV |
| NORTHERN HOMECARE SERVICES | ||
| Q | $381,163 | FMV |
| BRIDGEWOOD NON PROFIT HOUSING CORP | ||
| Q | $1,726,229 | FMV |
| UPCAP MEADOWBROOK GP LLC | ||
| D | $850,000 | FMV |
| NORTHERN HOMECARE SERVICES | ||
| C | $5,600,000 | FMV |
Comments