2026-04-09T17:06:03-04:00 2025-09-30 381977929 ANDERSON TACKMAN & COMPANY PLC 102 W WASHINGTON ST SUITE 109 MARQUETTE MI 49855 990 2024-10-01 382454580 UPPER PENINSULA REGION OF LIBRARY COOPERATION INC UPPE 9062287697 1615 PRESQUE ISLE MARQUETTE MI 49855 JENNIFER DONNER CHAIR 9062287697 2026-04-06 true false LINDSEY C BESONEN CPA P01730623 9062251166 2026-04-06 2024 2025-03-06 01:10:19Z JENNIFER DONNER 1615 PRESQUE ISLE MARQUETTE MI 49855 345203 false X WWW.UPRLC.ORG X 1987 MI FORM 990, PART I, LINE 1 AND PART III, LINE 4A - INSTITUTE SHARED LIBRARY AUTOMATION SYSTEM AMONG 101 MEMBER LIBRARIES. MEMBER SERVICES INCLUDE THE RETENTION OF CONSULTANTS, VARIOUS DISCOUNTS, PURCHASE OF EQUIPMENT, HOLDING OF BOARD MEETINGS AND MISCELLANEOUS EXPENSES TO SUPPORT THIS ACTIVITY. 9 9 0 0 0 331975 329916 13929 15287 0 345904 345203 0 0 0 0 0 335426 312130 335426 312130 10478 33073 827290 779193 402258 321088 425032 458105 X FORM 990, PART I, LINE 1 AND PART III, LINE 4A - INSTITUTE SHARED LIBRARY AUTOMATION SYSTEM AMONG 101 MEMBER LIBRARIES. MEMBER SERVICES INCLUDE THE RETENTION OF CONSULTANTS, VARIOUS DISCOUNTS, PURCHASE OF EQUIPMENT, HOLDING OF BOARD MEETINGS AND MISCELLANEOUS EXPENSES TO SUPPORT THIS ACTIVITY. false false 307041 329916 INSTITUTE SHARED LIBRARY AUTOMATION SYSTEM AMONG 101 MEMBER LIBRARIES. MEMBER SERVICES INCLUDE THE RETENTION OF CONSULTANTS, VARIOUS DISCOUNTS, PURCHASE OF EQUIPMENT, HOLDING OF BOARD MEETINGS AND MISCELLANEOUS EXPENSES TO SUPPORT THIS ACTIVITY 307041 true false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false false false X 9 9 false false false false true true false true true false false true true true true true true true true false X PAM MALMSTEN 9062287697 1615 PRESQUE ISLE AVE MARQUETTE MI 49855 X JENNIFER DONNER CHAIR 0.30 X X 0 0 0 LISA WASKIN VICE-CHAIR 0.20 X X 0 0 0 ERIN MATAS SECRETARY 0.20 X X 0 0 0 LYNNE WIERCINSKI TREASURER 0.20 X X 0 0 0 MARIEL CARTER TRUSTEE 0.20 X 0 0 0 DILLON GESHEL TRUSTEE 5.00 X 0 0 0 SHARON CROTSER-TOY TRUSTEE 0.20 X 0 0 0 KATRINA LINDE-MORIARITY TRUSTEE 0.20 X 0 0 0 LESLIE MOORE TRUSTEE 0.20 X 0 0 0 false false false SUPERIORLAND LIBRARY COOPERATIVE 1615 PRESQUE ISLE MARQUETTE MI 49855 CONTRACTED 184219 1 PROGRAM SERVICE REVENUE 329916 329916 329916 15287 15287 345203 329916 15287 200750 200750 3440 3440 330 330 100 100 8871 8871 79766 79766 3189 1540 1649 REPAIRS & MAINTENANCE 14359 14359 PAID TIME OFF 995 995 SUPPLIES 330 330 312130 307041 5089 0 457795 481976 10548 14886 3150 11187 11187 358947 279181 827290 779193 12776 8021 9504 6793 379978 306274 402258 321088 X 422280 452441 2752 5664 425032 458105 827290 779193 X 33073 X false true X true false X 320935 330088 336527 331975 329916 1649441 320935 330088 336527 331975 329916 1649441 1649441 607 948 7817 13928 15287 38587 1688028 1649441 0.97710 0.98420 X 11187 11187 SUBSCRIPTION LIABILITY 287956 PAID TIME OFF PAYABLE 18318 306274 360729 15526 15526 345203 345203 327656 15526 15526 312130 312130 SCHEDULE D, PAGE 4, PART XI, LINE 2D REBILLED SERVICES 15,526 SCHEDULE D, PAGE 4, PART XII, LINE 2D REBILLED SERVICES 15,526 FORM 990 - ORGANIZATION'S MISSION FORM 990, PART I, LINE 1 AND PART III, LINE 4A - INSTITUTE SHARED LIBRARY AUTOMATION SYSTEM AMONG 101 MEMBER LIBRARIES. MEMBER SERVICES INCLUDE THE RETENTION OF CONSULTANTS, VARIOUS DISCOUNTS, PURCHASE OF EQUIPMENT, HOLDING OF BOARD MEETINGS AND MISCELLANEOUS EXPENSES TO SUPPORT THIS ACTIVITY. FORM 990, PAGE 6, PART VI, LINE 6 ANNUALLY A MEETING IS HELD WHERE THE MEMBER LIBRARIES ELECT BOARD MEMBERS. EACH MEMBER LIBRARY SENDS A DELEGATE FOR VOTING. FORM 990, PAGE 6, PART VI, LINE 7A ANNUALLY A MEETING IS HELD WHERE THE MEMBER LIBRARIES ELECT BOARD MEMBERS. EACH MEMBER LIBRARY SENDS A DELEGATE FOR VOTING. FORM 990, PAGE 6, PART VI, LINE 11B UPRLC'S, INC. MANAGEMENT WILL PROVIDE FOR AN ANNUAL REVIEW BY THE BOARD OF TRUSTEES FOR FEDERAL FILINGS, INCLUDING THE IRS 990 FORM. THE PROCESS FOR REVIEW SHALL BE FOR THE MANAGEMENT TO FORWARD ELECTRONIC FILINGS BY EMAIL TO THE BOARD OF TRUSTEES PRIOR TO FILING. EACH MEMEBER OF THE BOARD OF TRUSTEES SHALL GIVE THE MANAGEMENT A CURRENT EMAIL ADDRESS PRIOR TO THE 1ST OF JANUARY EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY SECTION 1. PURPOSE: THE UPPER PENINSULA REGION OF LIBRARY COOPERATION, INC. (UPRLC, INC.) IS A NONPROFIT, TAX-EXEMPT ORGANIZATION. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR PUBLIC SUPPORT. THEREFORE, THE IRS AS WELL AS STATE REGULATORY AND TAX OFFICIALS VIEW THE OPERATIONS OF UPRLC, INC. AS A PUBLIC TRUST, WHICH IS SUBJECT TO SCRUTINY BY AND ACCOUNTABLE TO SUCH GOVERNMENTAL AUTHORITIES AS WELL AS TO MEMBERS OF THE PUBLIC. CONSEQUENTLY, THERE EXISTS BETWEEN UPRLC, INC. AND ITS BOARD, OFFICERS, MANAGEMENT EMPLOYEES, ITS FISCAL AGENTS AND THE PUBLIC A FIDUCIARY DUTY, WHICH CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE BOARD, OFFICERS, MANAGEMENT EMPLOYEES, AND ITS FISCAL AGENTS HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF UPRLC, INC. HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF UPRLC, INC. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH UPRLC, INC. OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION MUST BE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. SECTION 2. PERSONS CONCERNED: THIS STATEMENT IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES AND FISCAL AGENTS WHO CAN INFLUENCE THE ACTIONS OF UPRLC, INC. FOR EXAMPLE, THIS WOULD INCLUDE ALL WHO MAKE PURCHASING DECISIONS, ALL PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL,- AND ANYONE WHO HAS PROPRIETARY INFORMATION CONCERNING UPRLC, INC. . SECTION 3. AREAS IN WHICH CONFLICT MAY ARISE: CONFLICTS OF INTEREST MAY ARISE IN THE RELATIONS OF BOARD, OFFICERS, MANAGEMENT EMPLOYEES, ITS FISCAL AGENTS WITH ANY OF THE FOLLOWING THIRD PARTIES: 1. PERSONS AND FIRMS SUPPLYING GOODS AND SERVICES TO UPRLC, INC. 2. PERSONS AND FIRMS FROM WHOM UPRLC, INC. LEASES PROPERTY AND EQUIPMENT. 3. PERSONS AND FIRMS WITH WHOM UPRLC, INC. IS DEALING OR PLANNING TO DEAL IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES, OR OTHER PROPERTY. 4. COMPETING OR AFFINITY ORGANIZATIONS. 5. DONORS AND OTHERS SUPPORTING UPRLC, INC. 6. AGENCIES, ORGANIZATIONS. AND ASSOCIATIONS WHICH AFFECT THE OPERATIONS OF UPRLC, INC. 7. FAMILY MEMBERS, FRIENDS, AND OTHER EMPLOYEES. SECTION 4. NATURE OF CONFLICTING INTEREST: A CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS OR FIRMS MENTIONED IN SECTION 3. SUCH AN INTEREST MIGHT ARISE THROUGH: 1. OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH UPRLC, INC. 7 2. HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) WITH ANY THIRD PARTY DEALING WITH UPRLC, INC. 3. RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING UPRLC, INC. 4. USING UPRLC INC.'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL FOR OTHER THAN UPRLC-APPROVED ACTIVITIES, PROGRAMS, AND PURPOSES. 5. RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING OR COMPETING WITH UPRLC, INC. RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF A VALUE LESS THAN 50, WHICH COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. SECTION 5. INTERPRETATION OF THIS STATEMENT OF POLICY: THE AREAS OF CONFLICTING INTEREST LISTED IN SECTION 3, AND THE RELATIONS IN THOSE AREAS WHICH MAY GIVE RISE TO CONFLICT, AS LISTED IN SECTION 4, ARE NOT EXHAUSTIVE. CONFLICTS MIGHT ARISE IN OTHER AREAS OR THROUGH OTHER RELATIONS. IT IS ASSUMED THAT THE DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WILL RECOGNIZE SUCH AREAS AND RELATION BY ANALOGY. THE FACT THAT ONE OF THE INTERESTS DESCRIBED IN SECTION 4 EXISTS DOES NOT NECESSARILY MEAN THAT A CONFLICT EXISTS, OR THAT THE CONFLICT, IF IT EXISTS, IS MATERIAL ENOUGH TO BE OF PRACTICAL IMPORTANCE, OR IF MATERIAL, THAT UPON FULL DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES IT IS NECESSARILY ADVERSE TO THE INTERESTS OF UPRLC, INC. HOWEVER, IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED IN SECTION 4 SHALL BE DISCLOSED BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS, MANAGEMENT EMPLOYEES, ITS FISCAL AGENTS TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. SECTION 6. DISCLOSURE POLICY AND PROCEDURE: TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE UPRLC BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE UPRLC, INC. BOARD PRESIDENT (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD TREASURER), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD PRESIDENT, (OR IF HE/SHE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD TREASURER) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO UPRLC, INC. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF UPRLC, INC. AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PAGE 6, PART VI, LINE 15A UPRLC, INC.'S BOARD OF TRUSTEES SHALL REVIEW AND APPROVE COMPENSATION FOR THE FOLLOWING PAID POSITIONS: 1) EXECUTIVE DIRECTOR, 2) OFFICERS OF THE BOARD OF TRUSTEES, 3) FISCAL AGENT. THE PROCESS WILL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS WHO WILL CONSIDER COMPARABLE SALARIES AND BENEFITS PAID TO OTHER NONPROFIT AGENCIES IN THE REGION. THE DELIBERATION AND DECISION SHALL BE RECORDED IN THE MINUTES OF A REGULAR BOARD OF TRUSTEES MEETING. NOTE: THIS POLICY IS ADOPTED TO COMPLY WITH IRS RULES. UPRLC HAS NO PAID STAFF. FORM 990, PAGE 6, PART VI, LINE 15B UPRLC, INC.'S BOARD OF TRUSTEES SHALL REVIEW AND APPROVE COMPENSATION FOR THE FOLLOWING PAID POSITIONS: 1) EXECUTIVE DIRECTOR, 2) OFFICERS OF THE BOARD OF TRUSTEES, 3) FISCAL AGENT. THE PROCESS WILL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS WHO WILL CONSIDER COMPARABLE SALARIES AND BENEFITS PAID TO OTHER NONPROFIT AGENCIES IN THE REGION. THE DELIBERATION AND DECISION SHALL BE RECORDED IN THE MINUTES OF A REGULAR BOARD OF TRUSTEES MEETING. NOTE: THIS POLICY IS ADOPTED TO COMPLY WITH IRS RULES. UPRLC HAS NO PAID STAFF. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. FORM 990, PART XI, LINE 9 REBILLED SERVICES 15,526 REBILLED SERVICES -15,526