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Nonprofit · EIN 38-2581056

UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC

Tax-exempt · SAULT S MARIE, MI 49783

Financials

$529K$583K2023$417K$413K2024$401K$427K2025
Revenue Expenses · by fiscal year end
Financials of UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$400,685$427,284-$26,599$45,557$2,648$42,909
December 31, 2024990$416,725$412,871$3,854$70,565$1,057$69,508
December 31, 2023990$529,141$583,299-$54,158$66,657$1,003$65,654
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$400,685
of which government grants
$400,685
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$31,562
Other salaries and wages
$33,856
Salaries, compensation and benefits (total)
$76,470
Professional fundraising fees
$0
Accounting fees
$630
Occupancy
$4,335
Travel
$8,026
Program services (functional)
$322,636
Management and general (functional)
$104,648

Balance sheet and other

Total assets, start of year
$70,565
Total assets, end of year
$45,557
Total liabilities, end of year
$2,648
Net assets, end of year
$42,909
Net assets without donor restrictions
$42,909
Gross receipts
$400,685
Employees
4
Volunteers
54
Year formed
1995
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
NICHOLAS CASSELEXECUTIVE DI
Officer
40$31,562
AMBER BUTTERFIELDCHAIRPERSON
Trustee or director, Officer
1$0
ERIN DAINESDIRECTOR
Trustee or director
1$0
TIFFANY ESCHERICHDIRECTOR
Trustee or director
1$0
RENEE LEOWSECRETARY/TR
Trustee or director, Officer
1$0
MIKE MCCARTHYSECRETARY/TR
Trustee or director, Officer
1$0
ASHLEY REITTERDIRECTOR
Trustee or director
1$0
JENNIFER RICKER-FEAKVICE CHAIR
Trustee or director, Officer
1$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
NICHOLAS CASSELEXECUTIVE DI
Officer
40$8,293
AMBER BUTTERFIELDCHAIRPERSON
Trustee or director, Officer
1$0
TIFFANY ESCHERICHDIRECTOR
Trustee or director
1$0
RENEE LEOWSECRETARY/TR
Trustee or director, Officer
1$0
MIKE MCCARTHYDIRECTOR
Trustee or director
1$0
ASHLEY REITTERDIRECTOR
Trustee or director
1$0
JENNIFER RICKER-FEAKVICE CHAIR
Trustee or director, Officer
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
NICHOLAS CASSELEXECUTIVE DI
Officer
40$10,628
AMBER BUTTERFIELDDIRECTOR/CHA
Trustee or director, Officer
1$0
TIFFANY ESCHERICHDIRECTOR
Trustee or director
1$0
TERI GROUTDIRECTOR
Trustee or director
1$0
RENEE LEOWSECRETARY/TR
Trustee or director, Officer
1$0
MIKE MCCARTHYDIRECTOR
Trustee or director
1$0
ASHLEY REITTERDIRECTOR
Trustee or director
1$0
WILLIAM RICECHAIRMAN
Trustee or director, Officer
1$0
JENNIFER RICKER-FEAKVICE CHAIR
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
128 W SPRUCE ST STE 5, SAULT S MARIE, MI 49783-1959
Principal officer (990 for 2025)
AMBER BUTTERFIELD, 128 W SPRUCE ST STE 5, SAULT STE MARIE, MI 49783
Signed the 990
MIKE MCCARTHY, SECRETARY/TREASURER
Phone
(906) 225-0215
Return prepared by
GLORIA J LAPOINTE CPA

Mission

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.

990 for the year ended December 31, 2025

Program accomplishments

  • MICHIGAN INVASIVE SPECIES GRANT PROGRAM--A MULTI-CISMA PROACTIVE APPROACH TO SAFEGUARD UPPER PENINSULA HEMLOCK. THE UP RC & D COUNCIL WILL UTILIZE THE PARTNERSHIPS OF 3 UP CISMA'S TO EXPAND EDRR EFFORTS FOR MICHIGAN WATCH LIST SPECIES, HEMLOCK WOOLLY ADELGID, THROUGH TARGETED OUTREACH AND DETECTION SURVEY ON PUBLIC AND PRIVATE LANDS ACROSS 8 MICHIGAN COUNTIES. PROJECT OFFICIALLY CLOSED 8/28/25.
    Expenses $81,954
  • MICHIGAN INVASIVE SPECIES GRANT PROGRAM--A MULTI-CISMA RESPONSE TO HIMALAYAN BALSAM IN MICHIGAN'S UPPER PENINSULA (UP). UP RC & D COUNCIL WILL UTILIZE THE PARTNERSHIP OF 2 UP CISMA'S TO EXPAND EDRR EFFORTS FOR MICHIGAN WATCH LIST SPECIES, HIMALAYAN BALSAM, THROUGH TARGETED OUTREACH, SURVEY & MANAGEMENT ON PUBLIC AND PROVATE LANDS THROUGHOUT 7 MICHIGAN COUNTIES. PROJECT OFFICIALLY WAS CLOSED 11/4/25.
    Expenses $106,007
  • HSF SHARPTAIL & POLLINATOR ENHANCEMENT PA--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INTIATIVE FUNDS TO ENHANCE HABITAT FOR SHARP-TAILED GROUSE AND POLLINATORS ACROSS THE HIAWATHA NATIONSL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION & DEVELOPMENT COUNCIL. SHARP-TAILED GROUSE NUMBERS 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 AND FORAGING OPPROTUNITIES. ADDITIONALLY, NECTARING OPPORTUNITIES WOULD BE IMPROVED ALONG UTILITY CORRIDORS AND OPENINGS TO PROVIDE CONNECTIVE CORRIDORS AND IMPROVE MIGRATORY PATHWAYS FOR POLLINATORS. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 2,000 ACRES OF OPEN LAND HABITAT WITH PRESCRIBED FIRES AND PLANT 300 ACRES WITH NATIVE WARM SEASON GHRASSES ACROSS THE HIAWATHA NATIONAL FOREST AND 7 ACRES OF UTILITY CORRIDOR AND OPENING WITH WILDFLOWERS ON THE EAST ZONE. TWO MODIFICATIONS WERE ADDED BY USFS, ALLOCATING AN ADDITIONAL 35,000 AND 50,000 TO THE AGREEMENT, WHICH EXTENDED THE AGREEMENT TO 7/31/27.
    Expenses $33,879
  • FISHERIES HABITAT GRANT PROGRAM-- AU TRAIN LAKE COOPERATIVE HABITAT ENHANCEMENT INIATIVE. THIS PROJECT PROPOSES TO WORK DIRECTLY WITH RIPARIAN LANDOWNERS FOUND ALONG THE SHORELINE OF AU TRAIN 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 AND BOOSTING FISH POPULATIONS. PROJECT HAS BEEN COMPLETED AND CLOSED OUT ON 2/27/25. 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 FUNDS TO SUPPRESS NON-NATIVE PHRAGMITES IN PRIORITY AREAS AONG THE GREAT LAKES COASTLINE OF THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UP RC & D. PRISTINE GREAT LAKES COASTAL WETLANDS, SHORELINES, INLAND LAKES, STREAMS AND FORESTS ARE THREATEND BY THE INVASION OF NON-NATIVE PHRAGMITES. THIS AGREEMENT WOULD UTILIZE THIS PARTNERSHIP TO STRATEGICALLY TREAT 60 ACRES OF INVASIVE PHRAGMITES AND EXPAND DETECTION SURVEYS OVER 400 ACRES ACROSS THE HIAWATHA NATIONAL FOREST. A MODIFICATION WAS ADDED BY UNITED STATES FOREST SERVICE, ALLOCATING AN ADDITIONAL 60,000 TO THE PROJECT, IN ADDITION TO EXTENDING THE AGREEMENT UNTIL 8/23/2027. FOREST POLLINATORS PA--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INITIATIVE FUNDS TO ENHANCE HABITAT FOR SHARP-TAILED GROUSE AND POLLINATORS ACROSS THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UP RC & D. NECTARING OPPORTUNITIES WOULD BE IMPROVED ALONG UTILITY CORRIDORS AND OPENINGS TO PROVIDE CONNECTION CORRIDORS AND IMPROVE MIGRATORY PATHWAYS FOR POLLINATORS. THIS AGREEMENT WOULD STRATEGICALLY TREAT 15 ACRES OF UTILITY CORRIDOR AND OPENINGS WITH WILDFLOWERS ON THE HIAWATHA NATIONAL FOREST. AGREEMENT EXPIRES 12/31/2028. MICHIGAN INVASIVE SPECIES GRANT PROGRAM--THREE SHORES CISMA CORE FUNCTIONS-SUB AWARD TO UP RC & D THROUGH THE CHIPPEWA LUCE MACKINAC CONSERVATION DISTRICT. THIS WILL COMPLETE PLANNING AND MANAGEMENT WORK ASSOCIATED WITH HABITAT RESTORATION ON THE MAXTON PLAINS OF DRUMMOND ISLAND, IN ADDITION TO BUILDING PARTNERSHIP CAPACITY CAPACITY THROUGH ADDITIONAL GRANT PURSUIT. PROJECT CLOSED 9/4/25. ENVIRONMENTAL PROTECTION AGENCY-GREAT LAKES RESTORATION INIATIVE--EXPANDING PHRAGMITES MANAGEMENT IN MICHIGAN'S UPPER PENINSULA. FACITILIATED A UP WIDE EFFORT TO FUNCTIONALY 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 CISMA'S TO SURVEY 8,750 LINEAR MILES AND TREAT 77 ACRES. PROJECT OFFICIALLY CLOSED 12/31/24. A SMALL AMOUNT OF PAYROLL OCCURRED IN JANUARY 2025 FOR WORK DONE IN DECEMBER 2024. MICHIGAN INVASIVE SPECIES GRANT PROGRAM--ENHANCING SURVEILLANCE FOR HWA ACROSS MICHIGAN'S UPPER PENINSULA. THE UP RC & D COUNCIL WILL UTILIZE THE PARTNERSHIPS OF 3 UP CISMA'S TO EXPAND EDRR EFFORTS FOR MICHIGAN WATCH LIST SPECIES, HEMLOCK WOOLLY ADELGID, THROUGH TARGETED OUTREACH AND DETECTION SURVEY ON PUBLIC & PRIVATE LANDS ACROSS 8 MICHIGAN COUNTIES. PROJECT WILL CLOSE 4/30/27. US FISH & WILDLIFE COASTAL PROGRAM--SUB AWARD TO UP RC & D. THE UP RC & D COUNCIL WILL RECEIVE A SUB AWARD FROM THREE SHORES CISMA FIDUCIARY, THE CHIPPEWA LUCE MACKINAC CONSERVATION DISTRICT, TO ESTABLISH 30 SITES WITHIN A SELECTED REGION OF GREAT LAKES MARSH, AND CONDUCT SECRETIVE MARSHBIRD SURVEYS. THE PROJECT GOAL IS TO COMPARE THE PRESENCE/ABSENCE DATA OF VARIOUS SPECIES, WITH THE PRESENCE/ABSENCE OF THE INVASIVE SPECIES, EUROPEAN FROG-BIT. UP RC & D STAFF WILL ALSO AID IN 4 REMOVAL EFFORTS WITH CISMA STAFF DURING THE SUMMERS OF 2025 AND 2026. PROJECT IS DUE TO CONCLUDE 12/31/26. POINT AUX CHENES SENSITIVE SPECIES PROTECTION & HABITAT ENHANCEMENT PA--THE PURPOSE OF THIS AGREEMENT IS TO UTILIZE GREAT LAKE RESTORATION INITIATIVE FUNDS TO ENHANCE HABITATS FOR FEDERALLY LISTED AND REGIONAL FORESTER'S SENSITIVE SPECIES AFFILIATED WITH GREAT LAKES COASTAL ECOSYSTEMS ACROSS THE HIAWATHA NATIONAL FOREST IN PARTNERSHIP WITH THE UPPER PENINSULA RESOURCE CONSERVATION & DEVELOPMENT COUNCIL. THIS PROJECT WOULD ENHANCE HABITAT AND PROVIDE PROTECTION OF PIPING PLOVER, PIPING CLOVER CRITICAL HABITAT, PITCHER'S THISTLE, DWARF LAKE IRIS AND HOUGHTON'S GOLDEN HABITAT, AND A VARIETY OF REGIONAL FORESTER'S SENSITIVE SPECIES. THIS PROJECT IS SET TO EXPIRE MAY 31, 2028.
    Expenses $100,796

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-2581056
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
1985
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C300)
Assets (IRS master file)
$45,557
Income (IRS master file)
$400,685

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$400,685$427,284$45,557XML
990December 2024$416,725$412,871$70,565XML
990December 2023$529,141$583,299$66,657XML
990December 2022$390,506$298,296$121,634IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990December 2019–––IRS
990-EZDecember 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 38-2581056).

Questions about UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC

What is the EIN of UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC?
The employer identification number (EIN) of UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC is 38-2581056.
Is UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
Are donations to UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC 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 UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC?
The 990 for the year ended December 31, 2025 names AMBER BUTTERFIELD.
Who are the officers and directors of UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $31,562 (NICHOLAS CASSEL, EXECUTIVE DI).
How much revenue does UPPER PENINSULA RESOURCE CONSERVATION AND DEVELOPMENT COUNC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $400,685, expenses of $427,284 and total assets of $45,557 at year end.

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