Nonprofit · EIN 38-2411631
LITTLE BROTHERS-FRIENDS OF THE ELDERLY
Also known as UPPER PENINSOLA MICHIGAN CHAPTER
Tax-exempt · HANCOCK, MI 49930
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,202,832 | $996,502 | $206,330 | $1,668,641 | $108,934 | $1,559,707 |
| September 30, 2024 | 990 | $1,302,230 | $886,536 | $415,694 | $1,406,811 | $97,745 | $1,309,066 |
| September 30, 2023 | 990 | $1,052,948 | $877,357 | $175,591 | $973,419 | $125,935 | $847,484 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $1,116,074
- Program service revenue
- $0
- Investment income
- $25,797
- Net gain from sales of assets
- $2,679
- Net income from fundraising events
- $6,792
- Other revenue
- $60,961
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $76,940
- Other salaries and wages
- $377,091
- Salaries, compensation and benefits (total)
- $570,694
- Professional fundraising fees
- $0
- Legal fees
- $520
- Accounting fees
- $14,295
- Occupancy
- $56,729
- Travel
- $61,307
- Depreciation
- $52,713
- Program services (functional)
- $751,065
- Management and general (functional)
- $148,055
- Fundraising (functional)
- $97,382
Balance sheet and other
- Total assets, start of year
- $1,406,811
- Total assets, end of year
- $1,668,641
- Total liabilities, end of year
- $108,934
- Net assets, end of year
- $1,559,707
- Land, buildings and equipment
- $337,163
- Publicly traded securities
- $862,028
- Net assets without donor restrictions
- $1,559,707
- Gross receipts
- $1,358,609
- Employees
- 20
- Volunteers
- 1,191
- Year formed
- 1985
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAROL KORPELA | EXECUTIVE DI Trustee or director | 40 | $74,268 | $10,621 |
| KYLA COLE | PRESIDENT Trustee or director, Officer | 0.69 | $0 | $0 |
| JEFF VEUM | VICE PRESIDE Trustee or director | 0.46 | $0 | $0 |
| KYLE KUMPULA | TREASURER Trustee or director, Officer | 0.46 | $0 | $0 |
| MICHELLE KOVACHICH | SECRETARY Trustee or director, Officer | 0.69 | $0 | $0 |
| THERESA CHERUBINI | DIRECTOR Trustee or director | 0.69 | $0 | $0 |
| DAVID CROWLEY | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| SYD FAASSEN | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| RUTH ROBB | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| STEVE SABATINI | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| KIM DUNNEBACKE | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| CINDY HINKEL | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| BRYANT WEATHERS | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
990 for the year ended September 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CAROL KORPELA | EXECUTIVE DI Trustee or director | 40 | $70,915 | $9,641 |
| DAVID GEISLER | PRESIDENT Trustee or director, Officer | 0.69 | $0 | $0 |
| KYLA COLE | VICE PRESIDE Trustee or director, Officer | 0.46 | $0 | $0 |
| CHERYL O'BRIEN | TREASURER Trustee or director, Officer | 0.46 | $0 | $0 |
| MICHELLE KOVACHICH | SECRETARY Trustee or director, Officer | 0.46 | $0 | $0 |
| THERESA CHERUBINI | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| DAVID CROWLEY | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| SYD FAASSEN | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| CATE REDROW | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| RUTH ROBB | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| STEVE SABATINI | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
| JEFF VEUM | DIRECTOR Trustee or director | 0.46 | $0 | $0 |
990 for the year ended September 30, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CATHERINE KASS-ATEN | FORMER EX. D Trustee or director | 40 | $69,638 | $15,161 |
| CAROL KORPELA | EXECUTIVE DI Trustee or director | 40 | $58,573 | $9,205 |
| DAVID GEISLER | PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| KYLA COLE | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| CHERYL O'BRIEN | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| CARRIE MASSIE | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| TRISIA NARHI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| THERESA CHERUBINI | DIRECTOR Trustee or director | 4 | $0 | $0 |
| AMANDA DUFOUR | DIRECTOR Trustee or director | 3 | $0 | $0 |
| JOHN LOBECK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CATE REDROW | DIRECTOR Trustee or director | 2 | $0 | $0 |
| RUTH ROBB | DIRECTOR Trustee or director | 2 | $0 | $0 |
| SYD FAASSEN | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 527 HANCOCK ST, HANCOCK, MI 49930-2018
- Principal officer (990 for 2024)
- MICHELLE KOVACHICH, 43214 SUPERIOR ROAD, HOUGHTON, MI 49931
- Signed the 990
- MICHELLE KOVACHICH, SECRETARY
- Phone
- (906) 482-6944
- Website
- LBFEMICHIGAN.ORG
- Return prepared by
- VALUECORE CERTIFIED PUBLIC ACCOUNTS PC
Mission
TO RELIEVE ISOLATION AND LONELINESS AMONG OLDER ADULTS THROUGH FRIENDSHIP, SOCIAL EVENTS, NON-EMERGENT MEDICAL TRANSPORTATION, AND OTHER SERVICES.
Program accomplishments
- SOCIAL ACTIVITIES: OLDER ADULTS ARE INVITED TO PARTICIPATE IN SOCIAL GATHERINGS TO CELEBRATE SPECIAL OCCASIONS, EVENTS, AND HOLIDAYS. THESE ACTIVITIES FOSTER CONNECTION, FRIENDSHIP, AND A SENSE OF BELONGING. VOLUNTEERS ENGAGE PARTICIPANTS THROUGH CONVERSATION, HELPING TO CREATE WELCOMING ENVIRONMENTS THAT REDUCE SOCIAL ISOLATION.Expenses $264,379
- FRIENDLY VISITING PROGRAM: OLDER ADULTS EXPERIENCING LONELINESS ARE PAIRED WITH A CARING VISITING COMPANION. VISITS FOCUS ON MEANINGFUL CONNECTION AND MAY INCLUDE COFFEE AND CONVERSATION, PREPARING A FAVORITE MEAL, OR LEARNING SOMETHING NEW TOGETHER. IT'S ABOUT SPENDING TIME, LISTENING, AND ENJOYING EACH OTHER'S COMPANY.Expenses $120,855
- MEDICAL TRANSPORTATION PROGRAM: VOLUNTEERS PROVIDE DOOR-THROUGH-DOOR NON- EMERGENT MEDICAL TRANSPORTATION FOR OLDER ADULTS WHO LACK AN AFFORDABLE ALTERNATIVE. THE PROGRAM OFFERS BOTH STANDARD AND WHEELCHAIR-ACCESSIBLE RIDES, ALONG WITH ASSISTANCE, COMPANIONSHIP, AND A REASSURING PRESENCE THROUGHOUT THE TRIP.Expenses $150,792
- FOOD PANTRY: ONCE A MONTH, VOLUNTEERS DELIVER CUSTOMIZED BAGS OF NON-PERISHABLE FOOD TO ELIGIBLE OLDER ADULTS, HELPING TO ADDRESS FOOD INSECURITY WHILE ALSO PROVIDING PERSONAL CONTACT AND SOCIAL CONNECTION. FIREWOOD ASSISTANCE PROGRAM: PROVIDE CUT AND SPLIT FIREWOOD TO OLDER ADULTS EXPERIENCING HEAT INSECURITY TO SUPPORT WARM, SAFE HOMES DURING THE COLD WINTER MONTHS.VOLUNTEER PROGRAM: VOLUNTEERS ARE RECRUITED, TRAINED, AND ASSIGNED TO PROVIDE FRIENDSHIP, SOCIAL ENGAGEMENT, AND SUPPORTIVE SERVICES TO OLDER ADULTS IN NEED.Expenses $215,039
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-2411631
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P81)
- Assets (IRS master file)
- $1,668,641
- Income (IRS master file)
- $1,358,609
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,202,832 | $996,502 | $1,668,641 | XML |
| 990 | September 2024 | $1,302,230 | $886,536 | $1,406,811 | XML |
| 990 | September 2023 | $1,052,948 | $877,357 | $973,419 | XML |
| 990 | September 2022 | $978,721 | $884,234 | $720,544 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2411631).
Questions about LITTLE BROTHERS-FRIENDS OF THE ELDERLY
- What is the EIN of LITTLE BROTHERS-FRIENDS OF THE ELDERLY?
- The employer identification number (EIN) of LITTLE BROTHERS-FRIENDS OF THE ELDERLY is 38-2411631.
- Is LITTLE BROTHERS-FRIENDS OF THE ELDERLY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to LITTLE BROTHERS-FRIENDS OF THE ELDERLY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LITTLE BROTHERS-FRIENDS OF THE ELDERLY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LITTLE BROTHERS-FRIENDS OF THE ELDERLY due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LITTLE BROTHERS-FRIENDS OF THE ELDERLY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of LITTLE BROTHERS-FRIENDS OF THE ELDERLY?
- The 990 for the year ended September 30, 2025 names MICHELLE KOVACHICH.
- Who are the officers and directors of LITTLE BROTHERS-FRIENDS OF THE ELDERLY?
- The 990 for the year ended September 30, 2025 lists 13 people; 1 received compensation from the organization, the highest $74,268 (CAROL KORPELA, EXECUTIVE DI).
- How much revenue does LITTLE BROTHERS-FRIENDS OF THE ELDERLY have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,202,832, expenses of $996,502 and total assets of $1,668,641 at year end.
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- COPPER SHORES COMMUNITY HEALTH FOUNDATION EIN 38-3022945 · last filed 990 for 2024
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- KEWEENAW LAND TRUST INC EIN 38-3299537 · last filed 990 for 2024
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