2024-11-14T16:39:37-05:00 2023-12-31 383133790 ANDREWS HOOPER PAVLIK PLC 2311 EAST BELTLINE AVE SE STE 200 GRAND RAPIDS MI 49546 990 2023-01-01 383492677 SUPERIOR WATERSHED PARTNERSHIP SUPE 9062286095 9 PETER WHITE DRIVE MARQUETTE MI 49855 CARL LINDQUIST EXECUTIVE DIRECTOR 9062286095 2024-11-13 true false ERIC A RYAN P01388772 6169426440 2024-11-13 2023 2024-10-15 13:58:12Z CARL LINDQUIST 9 PETER WHITE DRIVE MARQUETTE MI 49855 6396115 false X SUPERIORWATERSHEDS.ORG X 2000 MI TO ASSIST IN THE CONSERVATION, PROTECTION, RESTORATION, AND SUSTAINABILITY OF NATURAL RESOURCES. 6 6 54 200 0 6522088 5651343 481508 744458 302 314 2214 0 7006112 6396115 1583034 1578221 0 1498380 1556330 0 0 1180225 1300426 4261639 4434977 2744473 1961138 7330069 9437303 1722434 1733090 5607635 7704213 X THE SUPERIOR WATERSHED PARTNERSHIP WILL LEAD THE WAY IN WATERSHED PROECTION, RESTORATION, AND EDUCATION IN THE GREAT LAKES AND BEYOND. false false 2535080 1576596 MICHIGAN ENERGY ASSISTANCE PROGRAM - PROVIDES PAYMENT ASSISTANCE FOR LOW- INCOME HOUSEHOLD HEATING AND ELECTRIC, AS WELL AS SELF-SUFFICIENCY EDUCATION ON ENERGY EFFICIENCY AND PROVIDES HOME ENERGY ASSESSMENTS AND IMPROVEMENTS. 591000 GREAT LAKES RESTORATION INITIATIVE: ACQUIRE LAND AND PAY ELIGIBLE ACQUISITION ACITIVITES FOR THE CREATION OF THE KEWEENAW NORTH SHORE/GRATIOT RIVER COMMUNITY FOREST. 263264 COMMUNITY ENVIRONMENTAL MONITORING PROGRAM - MONITORS AIR, WATER, AND PLANT QUALITY IN AND AROUND THE EAGLE MINE PROPERTIES AND OPERATIONAL SITES. 825784 1625 OTHER PROGRAMS INCLUDE HABITIAT PROTECTION AND RESOTRATION, POLLUTION PREVENTION, CLIMATE CHANGE ADAPTION 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. 825784 1625 4215128 true true false false false false true true false false true false true true true true true false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false true 33 0 true 54 true false false false false false false false false X 6 6 false false false false false false true true true false false true true true true true true true false false MI X CARL LINDQUIST 9062286095 9 PETER WHITE DRIVE MARQUETTE MI 49855 CARL LINDQUIST EXECUTIVE DI 40.00 X 125498 0 29294 DEAN BOTHWELL TREASURER 2.00 X X 0 0 0 RON CAVALLERO VICE-CHAIR 1.00 X X 0 0 0 MAURA DAVENPORT CHAIRPERSON 5.00 X X 0 0 0 ANDREW MALLO SECRETARY 1.00 X X 0 0 0 CHARLIE NYQUIST MEMBER 1.00 X 0 0 0 RONALD SUNDELL MEMBER 1.00 X 0 0 0 125498 29294 1 false true false 4060860 1590483 1112000 5651343 CONTRACTED SERVICES 744458 744458 744458 314 314 6396115 744458 314 X 1625 1625 1576596 1576596 154792 151501 3291 1128372 1105576 22796 44059 42923 1136 130819 127446 3373 98288 95754 2534 9100 9100 777140 777140 10636 9034 1602 40945 26205 14740 2726 2726 52497 52497 93987 84411 9576 10854 10001 853 30785 30785 18532 18532 50786 22106 28680 FIELD OPERATIONS 171888 171888 MAINTENANCE/REPAIR 21849 7928 13921 SUBSCRIPTIONS 1774 1774 MEMBERSHIPS 200 200 6727 4994 1733 4434977 4215128 219849 0 1339583 1345605 477025 500740 15334 19329 219373 136738 86378 82635 2559529 4657922 2852220 2831072 7330069 9437303 182404 289312 1030643 881538 445000 519581 64387 42659 1722434 1733090 X 252060 271907 5355575 7432306 5607635 7704213 7330069 9437303 X 1961138 135440 X false true X true true true X 4233753 4219922 3799679 6522088 5651343 24426785 4233753 4219922 3799679 6522088 5651343 24426785 24426785 558 442 194 302 314 1810 37024 2214 39238 24467833 2522474 0.99830 0.99560 X PART II, LINE 10 MISCELLANEOUS 39,238 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 5 2549.74 1 true 40.00 2525 X X X CLIMATE RESEARCH false 15000 15000 32530 20277 12253 171843 116461 55382 82635 LAND HELD FOR PRESERVATION 4657922 C 4657922 CONSERVATION EASEMENT 2781393 RIGHT OF USE ASSET 40679 OTHER ASSETS HELD FOR PRESERVATION 9000 2831072 LEASE LIABILITIY 42659 42659 X 6396115 6396115 6396115 4434977 4434977 4434977 SCHEDULE D, PAGE 1, PART II, LINE 5 THE SUPERIOR WATERSHED PARTNERSHIP (SWP) CONDUCTS MONITORING, INCLUDING ON-SITE INSPECTIONS OF ALL SWP CONSERVATION EASEMENT PROPERTIES ON AN ANNUAL BASIS AND IMPLEMENTS ENFORCEMENT ACTIONS WITH PRIVATE LANDOWNERS AND LOCAL, STATE AND FEDERAL REGULATORY PROGRAMS (AS NEEDED) UPON DISCOVERY OF A VIOLATION. THE SWP USES A STANDARD CONSERVATION EASEMENT MONITORING CHECKLIST AND MAINTAINS A LIST OF MUNICIPAL AND PRIVATE LANDOWNER CONTACTS AS WELL AS USER CONTACTS (TRAIL GROUPS, ETC.). THIS POLICY IS REFLECTED IN SWP EASEMENT DOCUMENTS WHICH INCLUDE RIGHTS GRANTED TO THE SWP FOR ANNUAL MONITORING AND ENFORCEMENT ACTIONS AND OTHER ACTIVITIES TO MAINTAIN THE CONSERVATION VALUES OF THE PROPERTY. SCHEDULE D, PAGE 1, 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.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. SCHEDULE D, PAGE 1, 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. SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 3, PART X 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 EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH US GAAP. MANAGEMENT BELIEVES THAT THE PARTNERSHIP HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THOSE CRITERIA. PENALTIES AND INTEREST, IF ANY, ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES. GENERALLY, TAX YEARS FROM 2021 THROUGH THE CURRENT YEAR REMAIN OPEN TO EXAMINATION. 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, OPERATIONS, OR CASH FLOWS. true MEAP (SEE FOLLOWING) 1282 1576596 SCHEDULE I, PAGE 1, 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 ASSISTANCE THROUGH MIDHHS, THE CUSTOMERS IS ELIGIBLE TO RECEIVE MEAP ENERGY ASSISTANCE PAYMENTS FOR HEAT AND NON-HEAT ELECTRIC FOR UP TO 3,500 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 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 false false false false false false false false false CARL LINDQUIST EXECUTIVE DIRECTOR 120523 4000 975 5504 23790 154792 X 1 1112000 DIFFERENCE IN FMV & COST false false false FORM 990 ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE PARTNERSHIP. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS INCLUDE HABITIAT PROTECTION AND RESOTRATION, POLLUTION PREVENTION, CLIMATE CHANGE ADAPTION 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. FORM 990, PAGE 6, PART VI, LINE 7B THE EXECUTIVE DIRECTOR ACTS AS PART OF THE BOARD, HAS VOTING RIGHTS, AND IS INVOLVED IN ALL APPROVALS. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 12C BOARD MEMBERSHIP IS REVIEWED ANNUALLY WITH ANY OUTSIDE INTERESTS PRESENTED. FORM 990, PAGE 6, PART VI, 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. COMPENSATION RECOMMENSATIONS AND AUTHORIZATIONS ARE PROVIDED BY THE BOARD AND RECORDED IN THE MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ENERGY EVAL. & IMPROVEMENTS 111,053 0 0 AIR /WATER QUALITY MONITORING 127,131 0 0 WATERSHED RESTORATION 183,400 0 0 YOUTH & EDUCATION PROGRAMS 4,988 0 0 CONSERVATION CORP TRAINING 6,900 0 0 HABITAT RESTORATION 186,629 0 0 RECYCLING 60,253 0 0 CLIMATE 85,720 0 0 OTHER 11,066 0 0 TOTAL 777,140 0 0 FORM 990, PART XI, LINE 9 A PRIOR PERIOD ADJUSTMENT WAS RECORDED TO RECOGNIZE GRANT REVENUE, CONTRIBUTION REVENUE, AND WAGE EXPENSES, WHICH HAD A CUMULATIVE EFFECT OF A TOTAL NET INCREASE IN NET ASSETS OF 135,440 AS OF DECEMBER 31, 2022.