2023-11-15T12:34:44-06:00 2022-12-31 382806590 MAKELA TOUTANT HILL NARDI & KATONA PC 201 W BLUFF STREET MARQUETTE MI 49855 990 2022-01-01 383492677 SUPERIOR WATERSHED PARTNERSHIP SUPE 9062286095 9 PETER WHITE DRIVE PRESQUE ISLE MARQUETTE MI 49855 CARL LINDQUIST EXECUTIVE DIRECTOR 9062286095 2023-11-15 1 CARL LINDQUIST 999009999 0 KARA A KATONA CPA P00726523 9062283600 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X CARL LINDQUIST 9 PETER WHITE DRIVE PRESQUE ISLE MARQUETTE MI 49855 7006112 0 X SUPERIORWATERSHEDS.ORG X 2000 MI TO ASSIST IN THE CONSERVATION, PROTECTION, RESTORATION AND SUSTAINABILITY OF NATURAL RESOURCES. 7 7 63 150 0 0 3799679 6522088 467368 481508 194 302 42366 2214 4309607 7006112 1709993 1583034 0 0 1262612 1498380 0 0 0 1054921 1180225 4027526 4261639 282081 2744473 4349166 7330069 1483964 1722434 2865202 5607635 X TO ASSIST IN THE CONSERVATION, PROTECTION, RESTORATION AND SUSTAINABILITY OF NATURAL RESOURCES WITHIN THE UPPER PENINSULA OF MICHIGAN. 0 0 2480279 1581343 MICHIGAN ENERGY ASSISTANCE PROGRAM - PROVIDES PAYMENT ASSISTANCE FOR LOW-INCOME HOUSHOLD HEATING AND ELECTRIC, AS WELL AS SELF-SUFFICIENCY EDUCATION ON ENERGY EFFICIENCY AND PROVIDES HOME ENERGY ASSESSMENTS AND IMPROVEMENTS. 166870 US FOREST SERVICE OTTAWA COOPERATOR AGREEMENT - SHARED IDEAS AND RESOURCES TO MANAGE, PROTECT, AND RESTORE THE NATURAL RESOURCES IN THE SOUTH CENTRAL LAKE SUPERIOR PORTION OF THE BASIN, WHILE IMPLEMENTING THE LAKE ACTION MANAGEMENT PLAN. 221729 NFWF SUSTAIN OUR GREAT LAKES - ADMINISTERED BY THE NATIONAL FISH AND WILDLIFE FOUNDATION (NFWF), THE SUSTAIN OUR GREAT LAKES (SOGL) GRANT PROGRAM IS A PUBLIC-PRIVATE PARTNERSHIP THAT SUPPORTS RESTORATION IN THE GREAT LAKES BASIN. THIS PROGRAM RECEIVES FUNDING AND OTHER SUPPORT FROM CAREUS FOUNDATION, CLEVELAND-CLIFFS, GENERAL MILLS, MILWAUKEE METROPOLITAN SEWERAGE DISTRICT, RALPH C. WILSON JR. FOUNDATION, WALDER FOUNDATION, U.S. ENVIRONMENTAL PROTECTION AGENCY, U.S. FISH AND WILDLIFE SERVICE, USDA FOREST SERVICE, AND USDA NATURAL RESOURCES CONSERVATION SERVICE. THE MISSION OF THIS PROGRAM IS TO RESTORE AND ENHANCE FISH, WILDLIFE, AND HABITAT IN THE GREAT LAKES BASIN BY LEVERAGING FUNDING, BUILDING CONSERVATION CAPACITY, AND FOCUSING PARTNERS AND RESOURCES TOWARD KEY ECOLOGICAL ISSUES. A SIGNIFICANT PORTION OF PROGRAM FUNDING IS PROVIDED BY THE GREAT LAKES RESTORATION INITIATIVE, A FEDERAL PROGRAM DESIGNED TO CONSERVE, RESTORE AND ENHANCE THE GREAT LAKES ECOSYSTEM. 1198497 1691 481508 OTHER PROGRAMS INCLUDE HABITAT PROTECTION AND RESTORATION, POLLUTION PREVENTION, CLIMATE CHANGE ADAPTATION PLANNING AND IMPLEMENTATION, INVASIVE SPECIES REMOVAL AND PREVENTION, LAND PROTECTION, NATIVE PLANT RESTORATION, STORMWATER MANAGEMENT, WATER QUALITY, YOUTH PROGRAMS, PUBLIC EDUCATION, AND ALTERNATIVE ENERGY AND ENERGY CONSERVATION. 1198497 1691 481508 4067375 1 1 0 0 0 0 1 1 0 0 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 1 63 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X CARL LINDQUIST 9062286095 2 PETER WHITE DRIVE MARQUETTE MI 49855 MAURA DAVENPORT CHAIRPERSON 5.00 X X 0 0 0 RON CAVALLERO VICE-CHAIR 1.00 X X 0 0 0 DEAN BOTHWELL TREASURER 2.00 X X 0 0 0 RONALD SUNDELL SECRETARY 1.00 X X 0 0 0 JEROME MAYNARD MEMBER 1.00 X 0 0 0 MARY SWIFT MEMBER 1.00 X 0 0 0 ANDREW MALLO MEMBER 1.00 X 0 0 0 CARL LINDQUIST EXECUTIVE DIRECTOR 40.00 X 124569 0 36295 124569 0 36295 1 0 1 0 0 3556715 2965373 6522088 CONTRACTED SERVICES 924120 481508 481508 481508 302 302 MISCELLANEOUS 900099 2214 2214 2214 7006112 481508 0 2516 X 1691 1691 1581343 1581343 160864 157478 3386 1061841 1041511 20330 35710 34709 1001 141742 137768 3974 98223 95469 2754 8850 8850 613167 613167 12337 7417 4920 45228 28289 16939 2368 2368 57489 22920 34569 108705 94555 14150 10879 9311 1568 5085 5085 19753 19753 59610 34223 25387 FIELD OPERATIONS 202412 202412 MAINTENANCE/REPAIR 18736 18736 15606 5112 10494 4261639 4067375 194264 0 1053702 1339583 614087 477025 15897 15334 219494 133116 96951 86378 2559529 2559529 9000 2852220 4349166 7330069 238946 182404 1023833 1030643 221185 445000 0 64387 1483964 1722434 X 296597 252060 2568605 5355575 2865202 5607635 4349166 7330069 2744473 -2040 0 X 0 1 X 1 1 1 X 5747139 4233753 4219922 3799679 6522088 24522581 5747139 4233753 4219922 3799679 6522088 24522581 67729 24454852 243 558 442 194 302 1739 37024 2214 39238 24563558 2135508 0.99560 0.99210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2021 AMOUNT: $ 37,024. 2022 AMOUNT: $ 2,214. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 5 2549.74 0 0 0 1 1 30.00 1500 1 X X X CLIMATE RESEARCH 0 15000 15000 28608 18109 10499 175886 115007 60879 86378 LAND HELD FOR PRESERVATION AND EDUCATION 2559529 C 2559529 OTHER ASSETS HELD FOR SALE 9000 RIGHT OF USE ASSET 61827 CONSERVATION EASEMENT 2781393 2852220 LEASE LIABILITY 64387 64387 X 7006112 0 7006112 0 7006112 4261639 0 4261639 0 4261639 PART II, LINE 9: EXPENSES RELATED TO CONSERVATION EASEMENTS ARE RECORDED ON THE ACCRUAL BASIS. CONSERVATION EASEMENTS ARE LISTED AS AN OTHER ASSET ON THE BALANCE SHEET AND ARE RECORDED AT COST (IF PURCHASED) OR FAIR VALUE AT THE TIME OF ACQUISITION. THE FINANCIAL STATEMENT FOOTNOTE ON CONSERVATION EASEMENT: CONSERVATION EASEMENTS ARE COMPRISED OF LISTED RIGHTS AND/OR RESTRICTIONS OVER THE OWNED PROPERTY THAT ARE CONVEYED BY A PROPERTY OWNER TO THE PARTNERSHIP, ALMOST ALWAYS IN PERPETUITY, TO PROTECT THE OWNED PROPERTY AS A SIGNIFICANT NATURAL AREA, AS DEFINED IN FEDERAL TAX REGULATIONS. THESE INTANGIBLE ASSETS MAY BE SOLD OR TRANSFERRED TO OTHERS SO LONG AS THE ASSIGNEE AGREES TO CARRY OUT, IN PERPETUITY, THE CONSERVATION PURPOSES INTENDED BY THE ORIGINAL GRANTOR. CONSERVATION EASEMENTS ARE RECORDED AT COST IF PURCHASED OR AT FAIR VALUE AT THE DATE OF ACQUISITION IF ALL OR PART OF THE EASEMENT WAS RECEIVED AS A DONATION. FAIR VALUE IS GENERALLY DETERMINED AT THE TIME OF ACQUISITION AND IS NOT SUBSEQUENTLY ADJUSTED. PART III, LINE 1A: DURING 2015, THE GOVERNMENT OF THE UNITED STATES OF AMERICA TRANSFERRED OWNERSHIP OF THE HISTORIC STANNARD ROCK LIGHTHOUSE TO THE PARTNERSHIP UNDER THE NATIONAL HISTORIC LIGHTHOUSE PRESERVATION ACT OF 2000. THE PARTNERSHIP PLANS TO EXPAND GREAT LAKES CLIMATE RESEARCH AT THE LIGHTHOUSE AND INVOLVE THE GREAT LAKES CONSERVATION CORPS IN HISTORIC RENOVATION PROJECTS. FASB ASC 958-360-20 DEFINES COLLECTIONS AS WORKS OF ART, HISTORICAL TREASURES, OR SIMILAR ASSETS THAT ARE: HELD FOR EXHIBITION TO THE PUBLIC, FOR EDUCATIONAL PURPOSES, OR FOR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE AND NOT FINANCIAL GAIN; PROTECTED, CARED FOR, AND PRESERVED; AND SUBJECT TO A POLICY REQUIRING ANY PROCEEDS FROM THE SALE OF COLLECTION ITEMS TO BE REINVESTED IN OTHER COLLECTION ITEMS. THE COLLECTION ITEMS MAY BE CAPITALIZED IN ONE OF THREE WAYS: CAPITALIZE ALL COLLECTION ITEMS, CAPITALIZE NO COLLECTION ITEMS, OR CAPITALIZE ALL COLLECTION ITEMS ACQUIRED ON A PROSPECTIVE BASIS. THE PARTNERSHIP HAS ELECTED TO NOT CAPITALIZE THIS COLLECTION ITEM. PART III, LINE 4: LOCATED ON A SHALLOW, ROCKY SHOAL IN LAKE SUPERIOR OVER 40 MILES DUE NORTH OF MARQUETTE, MICHIGAN, THE STANNARD ROCK LIGHTHOUSE (COLLECTION) IS CONSIDERED THE MOST REMOTE LIGHTHOUSE IN NORTH AMERICA. THE ORGANIZATION PLANS TO EXPAND GREAT LAKES CLIMATE RESEARCH AT THE LIGHTHOUSE AND INVOLVE THE GREAT LAKES CONSERVATION CORPS IN HISTORIC RENOVATION PROJECTS. PART X, LINE 2: THE PARTNERSHIP IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PARTNERSHIP FILES FORM 990 WITH THE INTERNAL REVENUE SERVICE. THE PARTNERSHIP BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE PARTNERSHIP'S FINANCIAL CONDITIONS, RESULTS OF OPERATIONS, OR CASH FLOWS. 1 MEAP - TO HELP LOW INCOME FAMILIES PAY ENERGY BILLS, BECOME MORE AWARE OF HOME ENERGY CONSERVATION AND RECEIVE THE TOOLS REQUIRED TO REDUCE FUTURE ENERGY COSTS. 1635 1581343 PART I, LINE 2: THE SUPERIOR WATERSHED PARTNERSHIP MICHIGAN ENERGY ASSISTANCE PROGRAM (SWP MEAP) ASSISTS LOW-INCOME HOUSEHOLDS IN THE UPPER PENINSULA OF MICHIGAN AND 15 SELECT COUNTIES IN LOWER MICHIGAN. IT IS ADMINISTERED THROUGH THE MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES (MIDHHS). THE SWP IS ALSO A NAVIGATOR, HELPING MICHIGAN RESIDENTS APPLY FOR ENERGY ASSISTANCE. THE SWP MEAP ALSO UTILIZES ACCESS PARTNERS, INCLUDING: SELECT SAINT VINCENT DE PAUL'S, COMMUNITY ACTION AGENCIES AND UP TRIBES LOCATED THROUGHOUT THE UP TO ASSIST HOUSEHOLDS WITH THE STATE EMERGENCY RELIEF (SER) APPLICATION PROCESS. AS A NAVIGATOR, THE SWP MEAP STAFF ASSIST LOW-INCOME CUSTOMERS IN APPLYING FOR ENERGY ASSISTANCE UTILIZING THE MI BRIDGES SER ON-LINE SYSTEM. MIDHHS DETERMINES ELIGIBILITY FOR ALL HOUSEHOLDS. ONCE THE CUSTOMER HAS BEEN APPROVED FOR THEIR HEAT AND/OR ELECTRIC ASSIST THROUGH MIDHHS, THE CUSTOMER IS ELIGIBLE TO RECEIVE MEAP ENERGY ASSISTANCE PAYMENTS FOR HEAT AND NON-HEAT ELECTRIC FOR UP TO $2,000 PER HOUSEHOLD PER YEAR. HOUSEHOLDS ELIGIBLE TO JOIN 24 MONTH AFFORDABLE PAYMENT PLANS ARE ABLE TO DO SO AT THE TIME OF APPROVAL THROUGH THE SER PROCESS. THE SWP MEAP CAN ASSIST WITH SER CO-PAYS. A SER DETERMINATION LETTER IS REQUIRED TO PROVE THE CLIENT IS ELIGIBLE TO RECEIVE ANY MONETARY ASSISTANCE. THE SWP MEAP USES A CUSTOMIZED SALESFORCE DATABASE FOR ALL DATA ENTRY OF THE HOUSEHOLD'S INFORMATION. SALESFORCE IS USED TO TRACK AND CREATE REPORTS REQUIRED BY THE MPSC. THE SWP MEAP OFFERS ASSURANCE 16 SERVICES TO CUSTOMERS WHICH INCLUDE: NEEDS ASSESSMENT, SHORT-TERM CASE MANAGEMENT, LONG-TERM CASE MANAGEMENT, VENDOR ADVOCACY, ENERGY CONSERVATION EDUCATION AND FINANCIAL EDUCATION. AS PART OF THE NEEDS ASSESSMENT, THE SWP MEAP STAFF PROVIDE REFERRALS BASED ON THE CUSTOMERS' NEEDS IDENTIFIED IN THE ASSESSMENT. HOUSEHOLDS NEEDING MORE THAN 2 ASSISTS MAY BE REQUIRED TO COMPLETE ADDITIONAL SELF-SUFFICIENCY WORKSHOPS. ADDITIONALLY, THE SWP MEAP PROVIDES HOME ENERGY SCORES (HES), WEATHERIZATION AND SOLAR INSTALLATIONS FOR QUALIFIED HOUSEHOLDS. X X 0 0 0 0 0 0 0 0 0 CARL LINDQUIST EXECUTIVE DIRECTOR 113594 0 10000 0 975 0 9051 0 27244 0 160864 0 0 0 FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE DIRECTOR ACTS AS PART OF THE BOARD, HAS VOTING RIGHTS, AND IS INVOLVED IN ALL APPROVALS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED BY THE ORGANIZATION'S ACCOUNTANT AND EXECUTIVE DIRECTOR. IT IS THEN PROVIDED TO ALL BOARD MEMBERS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERSHIP IS REVIEWED ANNUALLY WITH ANY OUTSIDE INTERESTS PRESENTED. FORM 990, PART VI, SECTION B, LINE 15A EVALUATIONS OF THE EXECUTIVE DIRECTOR ARE COMPLETED ANNUALLY BY EACH BOARD MEMBER AND ARE COMPILED AND REVIEWED BY THE FINANCE/PERSONNEL COMMITTEE. THE EXECUTIVE DIRECTOR'S SALARY IS COMPARED TO OTHER NONPROFIT ORGANIZATIONS IN THE UNITED STATES AND MIDWEST USING SOURCES FROM THE MICHIGAN NONPROFIT ASSOCIATION, PAYSCALE AND INDEED. COMPENSATON RECOMMENDATIONS AND AUTHORIZATIONS ARE PROVIDED BY THE BOARD AND RECORDED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G WATERSHED RESTORATION: PROGRAM SERVICE EXPENSES 220,179. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,179. HOME ENERGY EVALUATIONS & IMPROVEMENTS: PROGRAM SERVICE EXPENSES 143,934. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,934. AIR & WATER QUALITY MONITORING: PROGRAM SERVICE EXPENSES 82,407. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,407. CLIMATE CHANGE: PROGRAM SERVICE EXPENSES 58,161. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,161. HABITAT RESTORATION: PROGRAM SERVICE EXPENSES 18,825. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,825. YOUTH & EDUCATION PROGRAMS: PROGRAM SERVICE EXPENSES 19,328. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,328. OTHER PROGRAMS: PROGRAM SERVICE EXPENSES 3,229. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,229. RECYCLING: PROGRAM SERVICE EXPENSES 67,104. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,104.