<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-06T09:20:53-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>843418512</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GLORIA J LAPOINTE CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12199 N BELSAY RD</AddressLine1Txt>
        <CityNm>CLIO</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48420</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382581056</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>UPPER PENINSULA RC &amp; D</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>UPPE</BusinessNameControlTxt>
      <PhoneNum>9062250215</PhoneNum>
      <USAddress>
        <AddressLine1Txt>128 W SPRUCE STSUITE 5</AddressLine1Txt>
        <CityNm>SAULT STE MARIE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49783</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RENEE LEOW</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>9062250215</PhoneNum>
      <SignatureDt>2024-04-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RENEE</PersonFirstNm>
        <PersonLastNm>LEOW</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GLORIA J LAPOINTE</PreparerPersonNm>
      <PTIN>P00670733</PTIN>
      <PhoneNum>9062354980</PhoneNum>
      <PreparationDt>2024-04-11</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>AMBER BUTTERFIELD</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>128 W SPRUCE ST STE 5</AddressLine1Txt>
        <CityNm>SAULT STE MARIE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49783</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>529141</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.UPRCD.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalVolunteersCnt>33</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>390506</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>529141</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>390506</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>529141</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>121288</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>70342</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>177008</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>512957</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>298296</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>583299</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>92210</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-54158</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>121634</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>66657</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1822</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1003</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>119812</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65654</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>116903</ExpenseAmt>
      <Desc>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. NEARING THE COMPLETION OF THE PROJECT, OVER 1,450 ACRES HAVE BEEN SURVEYED, 5 NEW DETECTIONS OF EFB HAVE BEEN DOCUMENTED, 10 IN-PERSON WORKSHOPS HELD, 1 IN-PERSON TRAINING EVENTS HELD, 110 AIS LANDING BLITZ'S HELD, OVER 60,000 IMPRESSIONS FROM OUTREACH EFFORTS, AND UNIFORM EDUCATION COMPONENTS DISTRIBUTED UP-WIDE. PROJECT OFFICIALLY CLOSED NOVEMBER 5, 2023.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>27903</ExpenseAmt>
        <Desc>NATIONAL FISHERIES &amp; WILDLIFE FOUNDATION SOGL--CONTROLLING PHRAGMITES THROUGH COASTAL WETLAND RESTORATION &amp; 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 MICHIGAN WATERSHED. PROJECT PARTNERS HAVE MAILED OUT OVER 2,100 LANDOWNER COST-SHARE LETTERS, PERFORMED OVER 320 SITE VISITS, AND SURVEYED MORE THAN 4,500 ACRES FOR PHRAGMITES ALONG THE LAKE MICHIGAN SHORELINE, COASTAL WETLANDS, &amp; PRIORITY INTERIOR SITES. AS A RESULT,L 32.6 NEW ACRES OF PHRAGMITES HAVE BEEN TREATED AND 77.4 ACRES OF RETREATMENTS HAVE OCCURRED IN MICHIGAN AND WISCONSIN.OFFICIALLY CLOSED PROJECT JUNE, 2023.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>295322</ExpenseAmt>
        <Desc>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 DIVISION AND ALL 5 UP CISMAS TO SURVEY 8,750 LINEAR MILES AND TREAT 77 ACRES. PROJECT HAS BEEN EXTENDED THROUGH DECEMBER 31, 2024.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>67771</ExpenseAmt>
        <Desc>FISHERIES HABITAT GRANT PROGRAM--TAHQUAMENON RIVER ROAD STREAM CROSSING INVENTORY UPDATE--HIRE STAFF TO COORDINATE &amp; CONDUCT ROAD STREAM CROSSING INVENTORY ACTIVITIES AT OVER 82+ SITES ACROSS THE TAHQUAMENON RIVER WATERSHED IN CHIPPEWA &amp; LUCE COUNTIES. MANY MEASUREMENTS &amp; VARIABLES ARE RECORDED AT EACH SITE INCLUDING BUT NOT LIMITED TO CONDITIONAL ASSESSMENT OF CULVERTS/BRIDGES, WATER QUALITY, FLOW RATE, EROSION/SEDIMENTATION NOTES, ETC. ALL DATA IS COLLECTED ELECTRONICALLY &amp; UPLOADED TO A STATEWIDE DATABASE FOR STREAMLINE DATA SHARING &amp; TO HELP PRIORITZE FUTURE MANAGEMENT PROJECTS IN THE REGION. PROJECT WAS CLOSED MAY 5, 2023. FISHERIES HABITAT GRANT PROGRAM--AUTRAIN LAKE COOPERATIVE HABITAT ENHANCEMENT INITIATIVE--THIS PROJECT PROPOSES TO WORK DIRECTLY WITH RIPARIAN LANDOWNERS FOUND ALONG THE SHORELINE OF AUTRAIN LAKE TO EDUCATE ON THE IMPORTANCE OF SHORELINE VEGETATION AND IN-WATER HABITAT STRUCTURES. PROJECT PARTNERS WILL REINTRODUCE 90-330 COARSE WOODY DEBRIS STRUCTURES THROUGHOUT THE LAKE, RESULTING IN AQUATIC HABITAT ENHANCEMENT &amp; BOOSTING FISH POPULATIONS. PROJECT HAS BEEN EXTENDED THROUGH OCTOBER 7, 2024. HNF SHARPTAIL &amp; POLLINATOR ENHANCEMENT PA--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INIATIVE (GLRI) FUNDS TO ENHANCE HABITAT FOR SHARP-TAILED GROUSE &amp; POLLINATORS ACROSS THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION &amp; DEVELOPMENT COUNCIL (UPRCD). SHARP-TAILED GROUSE NUMBER HAVE DECLINED STEADILY OVER THE LAST DECADE,THIS PROJECT WOULD UTILIZE STRATEGIC PRESCRIBED FIRE AS SITE PREPARATION FOR SUPPLEMENTAL PLANTING OF NATIVE WARM SEASON GRASSES TO IMPROVE BOTH COVER &amp; FORAGING OPPORTUNITIES. ADDITIONALLY, NECTARING OPPORTUNITIES WOULD BE IMPROVED ALONG UTILITY CORRIDORS &amp; OPENINGS TO PROVIDE CONNECTIVE CORRIDORS &amp; IMPROVE MIGRATORY PATHWAYS FOR POLLINATORS. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 2,000 ACRES OF OPEN LAND HABITAT WITH PRESCRIBED FIRE &amp; PLANT 300 ACRES WITH NATIVE WARM SEASON GRASSES ACROSS THE HIAWATHA NATIONAL FOREST &amp; 7 ACRES OF UTILITY CORRIDOR &amp; OPENINGS WITH WILDFLOWERS ON THE EAST ZONE. GLRI CWMA HIAWATHA NATIONAL FOREST PA--MANAGING INVASIVE PHRAGMITES ACROSS THE HIAWATHA NATIONAL FOREST--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INITIATIVE (GLRI) FUNDS TO SUPPRESS NON-NATIVE PHRAGMITES IN PRIORITY AREAS ALONG THE GREAT LAKES COASTLINE OF THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION &amp; DEVELOPMENT COUNCIL (UPRCD). PRISTINE GREAT LAKES COASTAL WETLANDS, SHORELINES,INLAND LAKES, STREAMS &amp; FORESTS ARE THREATENED BY THE INVASION OF NON-NATIVE PHRAGMITES. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 60 ACRES OF INVASIVE PHRAGMITES &amp; EXPAND DETECTION SURVEYS OVER 400 ACRES ACROSS THE HIAWATHA NATIONAL FOREST. GREAT LAKES COMMISSION--UPPER PENINSULA AQUATIC INVASIVE SPECIES EDUCATION COOPERATIVE--THE UPRCD SUCCESSFULLY HELD ALL 7 PLANNED AIS OUTREACH EVENTS. WE REACHED 175 PEOPLE VIA SITE IMPRESSIONS &amp; 8,063 VIA SOCIAL MEDIA IMPRESSIONS. THIS WAS MADE POSSIBLE BY FOLLOWING THE APPROVED WORK PLAN.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>67771</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>507899</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc4">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>3</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>NICHOLAS CASSEL</PersonNm>
        <PhoneNum>9062250215</PhoneNum>
        <USAddress>
          <AddressLine1Txt>128 W SPRUCE STSUITE 5</AddressLine1Txt>
          <CityNm>SAULT STE MARIE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49783</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICHOLAS CASSEL</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>10628</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMBER BUTTERFIELD</PersonNm>
        <TitleTxt>DIRECTOR/CHA</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TIFFANY ESCHERICH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERI GROUT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RENEE LEOW</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE MCCARTHY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASHLEY REITTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM RICE</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER RICKER-FEAK</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>10628</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>529141</GovernmentGrantsAmt>
      <TotalContributionsAmt>529141</TotalContributionsAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>529141</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>10628</TotalAmt>
        <ManagementAndGeneralAmt>10628</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>53705</TotalAmt>
        <ProgramServicesAmt>53705</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>6009</TotalAmt>
        <ProgramServicesAmt>4933</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1076</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>705</TotalAmt>
        <ManagementAndGeneralAmt>705</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>477635</TotalAmt>
        <ProgramServicesAmt>420956</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56679</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>17489</TotalAmt>
        <ProgramServicesAmt>17489</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1172</TotalAmt>
        <ProgramServicesAmt>633</ProgramServicesAmt>
        <ManagementAndGeneralAmt>539</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>3990</TotalAmt>
        <ProgramServicesAmt>690</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3300</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>8741</TotalAmt>
        <ProgramServicesAmt>8741</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>820</TotalAmt>
        <ProgramServicesAmt>752</ProgramServicesAmt>
        <ManagementAndGeneralAmt>68</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>2385</TotalAmt>
        <ManagementAndGeneralAmt>2385</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>NONPROFIT FEE</Desc>
        <TotalAmt>20</TotalAmt>
        <ManagementAndGeneralAmt>20</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>583299</TotalAmt>
        <ProgramServicesAmt>507899</ProgramServicesAmt>
        <ManagementAndGeneralAmt>75400</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>121634</BOYAmt>
        <EOYAmt>66657</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>121634</BOYAmt>
        <EOYAmt>66657</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1822</BOYAmt>
        <EOYAmt>1003</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1822</BOYAmt>
        <EOYAmt>1003</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>119812</BOYAmt>
        <EOYAmt>65654</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>119812</BOYAmt>
        <EOYAmt>65654</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>121634</BOYAmt>
        <EOYAmt>66657</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-54158</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>436033</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145659</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>169935</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>390506</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>529141</CurrentTaxYearAmt>
        <TotalAmt>1671274</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>436033</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145659</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>169935</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>390506</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>529141</CurrentTaxYearAmt>
        <TotalAmt>1671274</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1671274</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>142</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>7</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>149</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1671423</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99990</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99960</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL TAXES WITHHELD &amp; ACCRUED</Desc>
        <Amt>1003</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>1003</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>FISHERIES HABITAT GRANT PROGRAM--TAHQUAMENON RIVER ROAD STREAM CROSSING INVENTORY UPDATE--HIRE STAFF TO COORDINATE &amp; CONDUCT ROAD STREAM CROSSING INVENTORY ACTIVITIES AT OVER 82+ SITES ACROSS THE TAHQUAMENON RIVER WATERSHED IN CHIPPEWA &amp; LUCE COUNTIES. MANY MEASUREMENTS &amp; VARIABLES ARE RECORDED AT EACH SITE INCLUDING BUT NOT LIMITED TO CONDITIONAL ASSESSMENT OF CULVERTS/BRIDGES, WATER QUALITY, FLOW RATE, EROSION/SEDIMENTATION NOTES, ETC. ALL DATA IS COLLECTED ELECTRONICALLY &amp; UPLOADED TO A STATEWIDE DATABASE FOR STREAMLINE DATA SHARING &amp; TO HELP PRIORITZE FUTURE MANAGEMENT PROJECTS IN THE REGION. PROJECT WAS CLOSED MAY 5, 2023. FISHERIES HABITAT GRANT PROGRAM--AUTRAIN LAKE COOPERATIVE HABITAT ENHANCEMENT INITIATIVE--THIS PROJECT PROPOSES TO WORK DIRECTLY WITH RIPARIAN LANDOWNERS FOUND ALONG THE SHORELINE OF AUTRAIN LAKE TO EDUCATE ON THE IMPORTANCE OF SHORELINE VEGETATION AND IN-WATER HABITAT STRUCTURES. PROJECT PARTNERS WILL REINTRODUCE 90-330 COARSE WOODY DEBRIS STRUCTURES THROUGHOUT THE LAKE, RESULTING IN AQUATIC HABITAT ENHANCEMENT &amp; BOOSTING FISH POPULATIONS. PROJECT HAS BEEN EXTENDED THROUGH OCTOBER 7, 2024. HNF SHARPTAIL &amp; POLLINATOR ENHANCEMENT PA--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INIATIVE (GLRI) FUNDS TO ENHANCE HABITAT FOR SHARP-TAILED GROUSE &amp; POLLINATORS ACROSS THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION &amp; DEVELOPMENT COUNCIL (UPRCD). SHARP-TAILED GROUSE NUMBER HAVE DECLINED STEADILY OVER THE LAST DECADE,THIS PROJECT WOULD UTILIZE STRATEGIC PRESCRIBED FIRE AS SITE PREPARATION FOR SUPPLEMENTAL PLANTING OF NATIVE WARM SEASON GRASSES TO IMPROVE BOTH COVER &amp; FORAGING OPPORTUNITIES. ADDITIONALLY, NECTARING OPPORTUNITIES WOULD BE IMPROVED ALONG UTILITY CORRIDORS &amp; OPENINGS TO PROVIDE CONNECTIVE CORRIDORS &amp; IMPROVE MIGRATORY PATHWAYS FOR POLLINATORS. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 2,000 ACRES OF OPEN LAND HABITAT WITH PRESCRIBED FIRE &amp; PLANT 300 ACRES WITH NATIVE WARM SEASON GRASSES ACROSS THE HIAWATHA NATIONAL FOREST &amp; 7 ACRES OF UTILITY CORRIDOR &amp; OPENINGS WITH WILDFLOWERS ON THE EAST ZONE. GLRI CWMA HIAWATHA NATIONAL FOREST PA--MANAGING INVASIVE PHRAGMITES ACROSS THE HIAWATHA NATIONAL FOREST--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INITIATIVE (GLRI) FUNDS TO SUPPRESS NON-NATIVE PHRAGMITES IN PRIORITY AREAS ALONG THE GREAT LAKES COASTLINE OF THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION &amp; DEVELOPMENT COUNCIL (UPRCD). PRISTINE GREAT LAKES COASTAL WETLANDS, SHORELINES,INLAND LAKES, STREAMS &amp; FORESTS ARE THREATENED BY THE INVASION OF NON-NATIVE PHRAGMITES. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 60 ACRES OF INVASIVE PHRAGMITES &amp; EXPAND DETECTION SURVEYS OVER 400 ACRES ACROSS THE HIAWATHA NATIONAL FOREST. GREAT LAKES COMMISSION--UPPER PENINSULA AQUATIC INVASIVE SPECIES EDUCATION COOPERATIVE--THE UPRCD SUCCESSFULLY HELD ALL 7 PLANNED AIS OUTREACH EVENTS. WE REACHED 175 PEOPLE VIA SITE IMPRESSIONS &amp; 8,063 VIA SOCIAL MEDIA IMPRESSIONS. THIS WAS MADE POSSIBLE BY FOLLOWING THE APPROVED WORK PLAN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE 990. UPON APPROVAL, THE SECRETARY-TREASURER SIGNS THE ELECTRONIC AUTHORIZATION. THE 990 IS THEN TRANSMITTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>MAP &amp; TREAT FROGBIT 116,314 0 0 MAP &amp; TREAT PHRAGMITES 250,108 0 0 TREAT PHRAGMITES 3,737 0 0 MAP &amp; TREAT PHRAGMITES 14,301 0 0 TREAT PHRAGMITES 5,000 0 0 PERMITS 381 0 0 PERMITS 408 0 0 FEES 0 230 0 EDUCATION FOR VEGETATION/STRU 22,977 0 0 MOWING 7,530 0 0 TESTING 200 0 0 CONSULTING 0 56,449 0 TOTAL 420,956 56,679 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
