2025-11-17T16:29:21-05:00 2024-12-31 383133790 ANDREWS HOOPER PAVLIK PLC 2311 EAST BELTLINE AVE SE STE 200 GRAND RAPIDS MI 49546 990 2024-01-01 383492677 SUPERIOR WATERSHED PARTNERSHIP SUPE 9062286095 9 PETER WHITE DRIVE MARQUETTE MI 49855 CARL LINDQUIST EXECUTIVE DIRECTOR 9062286095 2025-11-17 true false ERIC A RYAN P01388772 6169426440 2025-11-17 2024 2025-03-06 01:10:19Z CARL LINDQUIST 9 PETER WHITE DRIVE MARQUETTE MI 49855 7462203 false X SUPERIORWATERSHEDS.ORG X 2000 MI TO ASSIST IN THE CONSERVATION, PROTECTION, RESTORATION, AND SUSTAINABILITY OF NATURAL RESOURCES. 7 7 47 250 0 5651343 6672763 744458 485363 314 -83654 5185 6396115 7079657 1578221 2202521 0 1556330 1695209 0 0 1300426 1897987 4434977 5795717 1961138 1283940 9437303 11574448 1733090 2586295 7704213 8988153 X THE SUPERIOR WATERSHED PARTNERSHIP WILL LEAD THE WAY IN WATERSHED PROECTION, RESTORATION, AND EDUCATION IN THE GREAT LAKES AND BEYOND. false false 2427000 1465838 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. 1056099 NATIONAL FISH AND WILDLIFE FOUNDATION U.S. DEPARTMENT OF COMMERCE OFFICE FOR COSTAL MANAGEMENT 779015 658102 MI IMPACT FUNDING THROUGH THE DEPARTMENT OF LABOR AND ECONOMIC OPPORTUNITY (LEO) ALLOWS THE SWP TO EXPAND UTILITY CRISI SERVICES INTO ANOTHER CRITICALLY UNDERSERVED INCOME SEGMENT: ASSET LIMITED, INCOME CONTRAINED, AND EMPLOYED (ALICE) HOUSEHOLDS. 1296542 78581 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. 1296542 78581 5558656 true true false false false false true true false true 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 28 0 true 47 true false false false false false false false false X 7 7 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 0.00 X 132519 0 29803 GERALDINE GRANT SENIOR PLANN 40.00 0.00 X 110030 0 26266 DEAN BOTHWELL TREASURER 2.00 0.00 X X 0 0 0 RON CAVALLERO MEMBER 1.00 0.00 X 0 0 0 MAURA DAVENPORT CHAIRPERSON 5.00 0.00 X X 0 0 0 ANDREW MALLO MEMBER 1.00 0.00 X 0 0 0 CHARLIE NYQUIST SECRETARY 1.00 0.00 X X 0 0 0 RONALD SUNDELL VICE-CHAIR 1.00 0.00 X X 0 0 0 242549 56069 2 false true false 5095087 1577676 972539 6672763 CONTRACTED SERVICES 485363 485363 485363 7383 7383 291509 382546 -91037 -91037 -91037 MISCELLANEOUS 900099 5185 5185 5185 7079657 394326 12568 X 2305 2305 2200216 2200216 162323 159495 2828 1244774 1223821 20953 46102 45163 939 124021 121494 2527 117989 116081 1908 12718 12718 1418537 1418537 9495 8410 1085 34632 22802 11830 6747 6747 57824 57824 105393 89821 15572 5299 4237 1062 27030 27030 28875 28875 48879 22535 26344 FIELD OPERATIONS 123627 123627 MAINTENANCE/REPAIR 13832 13832 OTHER EXPENSES 2440 112 2328 SUBSCRIPTIONS 1589 1589 1070 1070 5795717 5558656 237061 0 1345605 1342685 500740 1805372 19329 22765 404046 136370 82635 267676 4657922 5246376 2831072 2889574 9437303 11574448 289312 1237466 881538 827573 519581 400000 42659 121256 1733090 2586295 X 271907 332565 7432306 8655588 7704213 8988153 9437303 11574448 X 1283940 X false true X true true true X 4219922 3799679 6522088 5651343 6697863 26890895 4219922 3799679 6522088 5651343 6697863 26890895 432121 26458774 442 194 302 314 7383 8635 37024 2214 5185 44423 26943953 2507090 0.98200 0.99830 X PART II, LINE 10 MISCELLANEOUS 44,423 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 5 2549.74 1 true 40.00 2800 X X X CLIMATE RESEARCH false 81133 5055 9725 3099 1088 91726 75594 55 9288 2778 1026 81133 92074 4817 -12962 7402 933 75594 73628 10818 10456 2031 797 92074 58944 9590 7744 1913 736 73628 false false 15000 15000 32530 22382 10148 356516 113988 242528 267676 LAND HELD FOR PRESERVATION 5246376 C 5246376 CONSERVATION EASEMENT 2781393 RIGHT OF USE ASSET 99181 OTHER ASSETS HELD FOR PRESERVATION 9000 2889574 LEASE LIABILITIY 121256 121256 X 7195794 25100 25100 7170694 -91037 -91037 7079657 5911854 25100 91037 116137 5795717 5795717 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 2, PART V, LINE 4 THE PARTNERSHIP IS THE BENEFICIARY OF TWO DONOR ENDOWMENT FUNDS HELD BY THE COMMUNITY FOUNDATION OF MARQUETTE COUNTY. THE SPENDABLE INCOME FROM THE SUPERIOR WATERSHED PARTNERSHIP FUND IS TO BE USED BY THE PARTNERSHIP TO ADDRESS HABITAT PROTECTION, IMPORVE LOCAL PLANNING, AND PROVE LOCALLY- RELEVANT PUBLIC EDUCATION AND OUTREACH. THE SPENDABLE INCOME FROM THE GREAT LAKES EDUCATION DESIGNATION FUND IS TO BE USED TO PROVIDE SUPPORT FOR K-12 GREAT LAKES EDUCATION PROGRAMS. 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 U.S. 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 2022 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 PARTNERSHIPS FINANCIAL CONDITIONS, RESULTS OF OPERATIONS, OR CASH FLOWS. SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON SALE OF LAND - RECLASS -91,037 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON SALE OF LAND - RECLASS 91,037 true MEAP (SEE FOLLOWING) 1935 1465838 MI IMPACT 575 658102 UPPCO 74 76276 SCHEDULE I, PAGE 1, PART I, LINE 2 THE SWP MEAP COLLABORATES WITH THE MICHIGAN PUBLIC SERVICE COMMISSION (MPSC), THE MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES (MI DHHS) AND OTHER PROJECT PARTNERS AND 17 WORKGROUPS, COALITIONS AND COLLABORATIONS TO DELIVER THE MICHIGAN ENERGY ASSISTANCE PROGRAM (MEAP) TO ASSIST LOW INCOME HOUSEHOLDS ACROSS MICHIGANS UPPER PENINSULA (UP). THIS COLLABORATIVE, COMMUNITY APPROACH HELPS STRUGGLING FAMILIES IN UP PAY ENERGY BILLS DURING THE COLDEST MONTHS OF THE YEAR, BECOME MORE AWARE OF HOME ENERGY CONSERVATION, AND RECEIVE THE TOOLS NEEDED TO GAIN ENERGY SECURITY. X X false false false false false false false false false CARL LINDQUIST EXECUTIVE DIRECTOR 126544 5000 975 9752 20051 162322 X 1 971000 DIFFERENCE IN FMV & COST X DISCOUNTS 2 1539 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 105,731 0 0 AIR /WATER QUALITY MONITORING 108,931 0 0 WATERSHED RESTORATION 13,587 0 0 CONSERVATION CORP TRAINING 328 0 0 HABITAT RESTORATION 53,898 0 0 RECYCLING 71,874 0 0 CLIMATE 1,063,986 0 0 OTHER 202 0 0 TOTAL 1,418,537 0 0 FORM 990, PART XI, LINE 9 LOSS ON SALE OF LAND - RECLASS 91,037 LOSS ON SALE OF LAND - RECLASS -91,037