2025-08-14T12:40:09-05:00 2023-09-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2022-10-01 381957176 UPCAP SERVICES INC UPCA 9067864701 PO BOX 606 ESCANABA MI 49829 JONATHAN MEAD PRESIDENT & CEO 9067864701 2025-08-11 1 1 AMBER RATHBUN CPA P01786612 5173237500 2025-08-11 2022 2025-03-06 01:10:19Z X JONATHAN MEAD 2501 14TH AVENUE SOUTH ESCANABA MI 49829 46390628 0 X WWW.UPCAP.ORG X 1971 MI PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL & COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MI. 4 4 152 28 0 0 7015781 6677185 22586050 23883220 183009 851311 315679 -13820 30100519 31397896 0 0 0 0 5206621 5292094 0 0 0 20123220 22616473 25329841 27908567 4770678 3489329 32525106 37980008 3380405 4071569 29144701 33908439 X PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL AND COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MICHIGAN THROUGH VARIOUS ACTIVITIES. 0 0 25572551 23930771 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 623 CLIENTS WITH MICHIGAN CHOICE WAIVER FUNDING THROUGH THE DEPARTMENT OF COMMUNITY HEALTH. UPCAP SERVED 698 CLIENTS WITH MICHIGAN HEALTH LINK FUNDING THROUGH AN AGREEMENT WITH THE UPPER PENINSULA HEALTH PLAN. UPCAP SERVED 1,896 CLIENTS WITH LONG-TERM CARE FUNDING THROUGH AN AGREEMENT WITH THE VETERANS ADMINISTRATION. UPCAP PROVIDED 13,292 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 248 CLIENTS WITH MEDIATION FUNDING RECEIVED THROUGH THE COMMUNITY DISPUTE RESOLUTION PROGRAM. UPCAP HANDLED 12,771 CALLS THROUGH THE 211 CALL CENTER. 25572551 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 91 0 1 152 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X DEBRA HARDWICK 9067864701 2501 14TH AVENUE SOUTH ESCANABA MI 49829 JONATHAN MEAD PRESIDENT & CEO 38.00 2.00 X 149545 0 14726 DAN YOUNG BOARD MEMBER 1.00 1.00 X 0 0 0 JIM HILL BOARD MEMBER (ENDED 5/23) 1.00 X 0 0 0 GERRY CORKIN TREASURER (DECEASED 9/23) 1.00 X X 0 0 0 CRAIG REITER SECRETARY 1.00 X X 0 0 0 WILLIAM MENGE VICE CHAIR 1.00 X X 0 0 0 CARL NYKANEN CHAIR 1.00 X X 0 0 0 149545 0 14726 1 0 1 0 NORTHERN HOME CARE SERVICES INC PO BOX 634 ESCANABA MI 49829 IN HOME CARE 7517536 MENOMINEE-DELTA-SCHOOLCRAFT CAA 501 1ST AVENUE NORTH ESCANABA MI 49829 IN HOME CARE 1158407 CHIPPEWA-LUCE-MACKINAC CAA 524 ASHMUN STREET SAULT STE MARIE MI 49783 IN HOME CARE 1038300 DICKINSON-IRON CSA 1238 CARPENTER AVE IRON MOUNTAIN MI 49801 IN HOME CARE 827740 PRAC HOLDINGS INC DBA ARCADIA HOME CARE PO BOX 84884 CHICAGO IL 60689 IN HOME CARE 711296 24 27173 6275695 374317 6677185 CONTRACTED SERVICE REVENUE 624100 21850336 21850336 ADMINISTRATIVE FEES 624100 776385 776385 PROGRAM INCOME 624100 632321 632321 MANAGEMENT FEES 624100 328843 328843 PROGRAM RENT CHARGED 624100 282046 282046 13289 13289 23883220 735082 735082 15045430 14929201 116229 116229 116229 2160 27173 63531 -61371 -61371 OTHER REVENUES 900099 47551 47551 47551 31397896 23930771 0 789940 X 169448 126112 43336 3899022 2896768 1002254 268400 203445 64955 648704 491711 156993 306520 227071 79449 55841 29141 26700 48534 48534 58750 58750 20676807 20584818 91989 70895 53981 16914 210116 112771 97345 517059 247310 269749 146256 122714 23542 44428 24903 19525 100881 100881 39484 16505 22979 INFORMATION & ASSISTANC 238700 187600 51100 SPECIAL PROJECT AWARDS 188570 188570 BAD DEBT EXPENSE 172046 172046 DUES AND SUBSCRIPTIONS 30600 26403 4197 17506 718 16788 27908567 25572551 2336016 0 1284 5903 4211849 6958031 2290958 1061362 2470228 2233982 622890 104658 97980 2674404 1468361 1286796 1206043 21536443 25782833 0 633874 32525106 37980008 3185346 3653002 195059 366962 0 51605 3380405 4071569 X 29091640 33855378 53061 53061 29144701 33908439 32525106 37980008 3489329 1274409 0 X 0 1 X 1 1 1 X 6066818 6473964 7504710 7015781 6677185 33738458 6066818 6473964 7504710 7015781 6677185 33738458 33738458 313703 487351 992570 109926 735082 2638632 23842 54245 21336 1298 100721 109692 168285 310030 32335 47551 667893 37145704 109182207 0.90830 0.91500 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: COUNTY DUES - 2018 AMOUNT: $ 12,589. 2019 AMOUNT: $ 14,289. 2020 AMOUNT: $ 12,889. 2021 AMOUNT: $ 15,689. OTHER REVENUES - 2018 AMOUNT: $ 97,103. 2019 AMOUNT: $ 153,996. 2020 AMOUNT: $ 297,141. 2021 AMOUNT: $ 16,646. 2022 AMOUNT: $ 47,551. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 277893 277893 660192 340210 319982 1474769 920376 554393 261550 207775 53775 1206043 OPERATING LEASE LIABILITIES 51605 51605 X PART X, LINE 2: 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, 2020, 2021, AND 2022, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF SEPTEMBER 30, 2023. UPCAP SERVICES, INC. CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN UPCAP SERVICES, INC.'S 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, 2023, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. SWIM TEAL LAKE 29333 27173 2160 846 4600 58085 29333 27173 2160 846 4600 58085 63531 -61371 X X 0 0 0 0 0 0 0 0 0 JONATHAN MEAD PRESIDENT & CEO 149545 0 0 0 0 0 14726 0 0 0 164271 0 0 0 DARREN YOUNG FAMILY MEMBER OF JONATHAN MEAD, PRESIDENT & CEO 61589 EMPLOYEE 0 FORM 990, AMENDED RETURN THIS AMENDED RETURN IS BEING FILED IN ORDER TO REPORT INFORMATION THAT CHANGED PER THE 2021 AMENDED RETURN. THE MAIN CHANGES ON THE AMENDED RETURN ARE AS FOLLOWS. THE FORM 990, PART X, BALANCE SHEET BEGINNING NUMBERS WERE UPDATED TO MATCH THE PRIOR YEAR AMENDED RETURN. THE FORM 990, PART I WAS UPDATED TO REPORT PRIOR YEAR REVENUE AND EXPENSE AMOUNTS PER THE PRIOR YEAR AMENDED RETURN. THE PRIOR PERIOD ADJUSTMENT WAS REMOVED FROM THIS AMENDED RETURN BECAUSE IT WAS NO LONGER NEEDED DUE TO COMPLETION OF THE PRIOR YEAR AMENDED RETURN. THE FORM 990, SCHEDULE A, PART II, COLUMN (D) 2021 AMOUNTS WERE UPDATED TO MATCH THE PRIOR YEAR AMENDED RETURN. ADDITIONALLY, THE FORM 990, PART VI, SECTION A. GOVERNING BODY AND MANAGEMENT WAS UPDATED TO REFLECT AMENDED BYLAWS OF THE ORGANIZATION. FINALLY, THE INDIVIDUAL IN CARE OF THE BOOKS WAS UPDATED. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS AND CHANGES INCLUDED THE ADDITION OF THE BOARD OF COMMISSIONERS. THE BOARD OF COMMISSIONERS ARE VOTING MEMBERS WHO ELECT THE BOARD OF DIRECTORS. THE BOARD OF COMMISSIONERS MUST APPROVE AMENDMENTS TO THE BYLAWS. DISSOLUTION OF THE ORGANIZATION REQUIRES UNANIMOUS VOTE OF THE BOARD OF COMMISSIONERS. 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/DIRECT SERVICES: PROGRAM SERVICE EXPENSES 20,584,818. MANAGEMENT AND GENERAL EXPENSES 91,989. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,676,807. 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 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 1 MILL TRACE LDHA LP 2501 14TH AVE S ESCANABA MI 49829 830906353 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED -4 53821 0 0 0.00010 LES CHENEAUX LDHA LP 605 SOUTH CAPITOL AVENUE LANSING MI 48933 611769744 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED -2 11791 0 0 0.00010 ESCANABA SENIOR HOUSING LDHA LP 1784 HAMILTION ROAD OKEMOS MI 48864 364493129 RENTAL APARTMENTS MI ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION RELATED -1 69448 0 0 0.00010 ESCANABA FAMILY HOUSING LP 1784 HAMILTION ROAD OKEMOS MI 48864 611440688 RENTAL APARTMENTS MI ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION RELATED -5 29273 0 0 0.00010 TJ WOODCLIFF LDHA LP 605 SOUTH CAPITOL AVENUE LANSING MI 48933 271801700 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED -1 13772 0 0 0.00010 PK WILDWOOD LP 1784 HAMILTION ROAD OKEMOS MI 48864 204488949 RENTAL APARTMENTS MI IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION RELATED -1 5710 0 0 0.00010 UPPER PENINSULA HOUSING LLC 2501 14TH AVENUE ESCANABA MI 49829 272746053 RENTAL APARTMENTS MI UPCAP SERVICES INC C 6784 1.00000 1 ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 383644107 RENTAL APARTMENTS MI UPCAP SERVICES INC C -1 6557 1.00000 0 ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 352160854 RENTAL APARTMENTS MI UPCAP SERVICES INC C -5 -5213 1.00000 0 IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 260790288 RENTAL APARTMENTS MI UPCAP SERVICES INC C -1 -322 1.00000 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 BRIDGEWOOD NON PROFIT HOUSING CORP D 110937 FMV LES CHENEAUX LDHA LP D 168205 FMV MILL TRACE LDHA LP D 303335 FMV NORTHERN HOMECARE SERVICES P 6860454 FMV NORTHERN HOMECARE SERVICES Q 292519 FMV BRIDGEWOOD NON PROFIT HOUSING CORP Q 1596624 FMV