TY 2025 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) NICHOLAS CASSEL......................................................................
EXECUTIVE DI

40.00
.................

31,562

(2) AMBER BUTTERFIELD......................................................................
CHAIRPERSON

1.00
.................

(3) ERIN DAINES......................................................................
DIRECTOR

1.00
.................

(4) TIFFANY ESCHERICH......................................................................
DIRECTOR

1.00
.................

(5) RENEE LEOW......................................................................
SECRETARY/TR

1.00
.................

(6) MIKE MCCARTHY......................................................................
SECRETARY/TR

1.00
.................

(7) ASHLEY REITTER......................................................................
DIRECTOR

1.00
.................

(8) JENNIFER RICKER-FEAK......................................................................
VICE CHAIR

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2025

Open to Public
Inspection

Name of the organization

UPPER PENINSULA RC & D

Employer identification number

38-2581056

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization must generally satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...........................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2025

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..	169,935	390,506	529,141	416,725	400,685	1,906,992
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	169,935	390,506	529,141	416,725	400,685	1,906,992
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.						1,906,992

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
7	Amounts from line 4..	169,935	390,506	529,141	416,725	400,685	1,906,992
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10						1,906,992

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................

Section C. Computation of Public Support Percentage

Public support percentage for 2025 (line 6, column (f) divided by line 11, column (f)) .........

100.000 %

Public support percentage for 2024 Schedule A, Part II, line 14 ...............

100.000 %

16a

33 1/3% support test—2025. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................

33 1/3% support test—2024. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization .....................

17a

10%-facts-and-circumstances test—2025. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions .....................................................

Schedule A (Form 990) 2025

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) 2025	(f) Total
9	Amounts from line 6
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975
c	Add lines 10a and 10b
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

Section C. Computation of Public Support Percentage

Public support percentage for 2025 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2024 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2025 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2024 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2025. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......

33 1/3 % support tests—2024. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .....

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ....

Schedule A (Form 990) 2025

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2025

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental supported organization. Describe in Part VI how you supported a governmental supported organization (see instructions).

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of its supported organization(s)? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to each of its supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above, constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If “Yes,” explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a, 3b, and 3c below.

Are the organization and its supported organization(s) part of an integrated system (for example, a hospital system)? If “Yes,” provide details in Part VI.

Did the organization direct the policies, programs, and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

Did the organization have the power to regularly appoint or elect (and remove) a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Schedule A (Form 990) 2025

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally- integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2025

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6Total annual distributions. Add lines 1 through 5.	6
7 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	7
8 Distributable amount for 2025 from Section C, line 6	8
9 Line 7 amount divided by Line 8 amount	9

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2025	(iii) Distributable Amount for 2025
1 Distributable amount for 2025 from Section C, line 6
2 Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2025:
a From 2020.......
b From 2021.......
c From 2022.......
d From 2023.......
e From 2024.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2025 distributable amount
i Carryover from 2020 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2025 from Section D, line 6:
$
a Applied to underdistributions of prior years
b Applied to 2025 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2026. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2021.....
b Excess from 2022.....
c Excess from 2023.....
d Excess from 2024.....
e Excess from 2025.....

Schedule A (Form 990) (2025)

Schedule A (Form 990) 2025

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, 3b, and 3c; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5 and 7; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2025

Additional Data

Software ID:
Software Version:

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

UPPER PENINSULA RC & D

Employer identification number

38-2581056

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4C	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.
FORM 990, PAGE 2, PART III, LINE 4D	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.
FORM 990, PAGE 6, PART VI, LINE 11B	BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE 990. UPON APPROVAL, THE SECRETARY-TREASURER SIGNS THE ELECTRONIC AUTHORIZATION. THE 990 IS THEN TRANSMITTED.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	MAP & TREAT HB 104,596 0 0 MAP & TREAT PHRAGMITES 25,531 0 0 TREAT PHRAGMITES 9,009 0 0 MAP & TREAT PHRAGMITES 9,890 0 0 PERMITS 731 0 0 SERVICE FEES 0 153 0 FEES 0 286 0 TESTING MISGP HWA 81,114 0 0 CONSULTING 0 53,455 0 24 MISGP HWA 16,584 0 0 TOTAL 247,455 53,894 0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: 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.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	4
6	Total number of volunteers (estimate if necessary) .............	6	54
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	416,725	400,685
9	Program service revenue (Part VIII, line 2g) .........		0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....		0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	416,725	400,685
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	69,270	76,470
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	343,601	350,814
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	412,871	427,284
19	Revenue less expenses. Subtract line 18 from line 12.......	3,854	-26,599
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	70,565	45,557
21	Total liabilities (Part X, line 26).............	1,057	2,648
22	Net assets or fund balances. Subtract line 21 from line 20.....	69,508	42,909

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 81,954 including grants of $ ) (Revenue $ )
	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.

4b	(Code: ) (Expenses $ 106,007 including grants of $ ) (Revenue $ )
	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.

4c	(Code: ) (Expenses $ 33,879 including grants of $ ) (Revenue $ )
	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.

	(Code: ) (Expenses $ 100,796 including grants of $ ) (Revenue $ )
	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.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 100,796 including grants of $ ) (Revenue $ )
4e	Total program service expenses322,636

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	31,562

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	400,685

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		400,685

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			400,685

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	31,562		31,562
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	33,856	32,581	1,275
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	5,108		5,108
10	Payroll taxes ...........	5,944	3,243	2,701
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	630		630
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	301,349	247,455	53,894
12	Advertising and promotion ....
13	Office expenses .......	31,468	31,264	204
14	Information technology ......	2,515	1,413	1,102
15	Royalties ..
16	Occupancy ...........	4,335	440	3,895
17	Travel ............	8,026	6,145	1,881
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	95	95
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	2,376		2,376
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	NONPROFIT FEE	20		20
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	427,284	322,636	104,648	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1
2	Savings and temporary cash investments .........		70,565	2	45,557
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		70,565	16	45,557

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	1,057	25	2,648
26	Total liabilities. Add lines 17 through 25..	1,057	26	2,648

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	69,508	27	42,909
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	69,508	32	42,909
33	Total liabilities and net assets/fund balances ........	70,565	33	45,557

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PAYROLL TAXES WITHHELD & ACCRUED	2,648








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	2,648
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII