2026-07-15T09:19:48-05:00 2025-09-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-10-01 381957176 UPCAP SERVICES INC UPCA 9067864701 PO BOX 606 ESCANABA MI 49829 JONATHAN MEAD PRESIDENT & CEO 9067864701 2026-07-07 1 1 ASHLEY RISTIC CPA P03040330 5173237500 2026-07-08 2024 2025-03-06 01:10:19Z JONATHAN MEAD 2501 14TH AVENUE SOUTH ESCANABA MI 49829 56184012 0 X WWW.UPCAP.ORG X 1971 MI PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL & COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MI. 8 8 150 19 0 0 7781428 14408354 28045467 32408180 1444997 2025077 18201 80645 37290093 48922256 0 0 0 0 5883374 7039482 0 0 0 27034922 30976690 32918296 38016172 4371797 10906084 44891281 56373807 4189458 3890852 40701823 52482955 X PROMOTE THE DEVELOPMENT OF HUMAN, SOCIAL AND COMMUNITY RESOURCES OF THE UPPER PENINSULA OF MICHIGAN THROUGH VARIOUS ACTIVITIES. 0 0 35275683 32488825 UPCAP SERVED AS THE CENTRAL SERVICE AGENCY FOR MICHIGAN'S UPPER PENINSULA ADMINISTERING STATE AND FEDERAL GRANTS AS WELL AS REVENUES FROM LOCAL SOURCES USED TO BENEFIT THE AGING, DISABLED AND LOW-INCOME INDIVIDUALS OF THE REGION. UPCAP SERVED 695 CLIENTS WITH MICHIGAN CHOICE WAIVER FUNDING THROUGH THE DEPARTMENT OF COMMUNITY HEALTH. UPCAP SERVED 715 CLIENTS WITH MICHIGAN HEALTH LINK FUNDING THROUGH AN AGREEMENT WITH THE UPPER PENINSULA HEALTH PLAN. UPCAP SERVED 1,722 CLIENTS WITH LONG-TERM CARE FUNDING THROUGH AN AGREEMENT WITH THE VETERANS ADMINISTRATION. UPCAP PROVIDED 14,361 SERVICES, INCLUDING HOME DELIVERED MEALS AND CAREGIVER INFORMATION AND ASSISTANCE, TO CLIENTS WITH FUNDING RECEIVED THROUGH THE AGING AND ADULT SERVICES AGENCY. UPCAP MEDIATORS SERVED 218 CLIENTS WITH MEDIATION FUNDING RECEIVED THROUGH THE COMMUNITY DISPUTE RESOLUTION PROGRAM. UPCAP HANDLED 15,203 CALLS THROUGH THE 211 CALL CENTER. 35275683 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 170 0 1 150 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X DEBRA HARDWICK 9067864701 2501 14TH AVENUE SOUTH ESCANABA MI 49829 GRETCHEN JANSSEN BOARD MEMBER 1.00 X 0 0 0 NICK HANCHEK BOARD MEMBER 1.00 X 0 0 0 DAN YOUNG BOARD MEMBER 1.00 1.00 X 0 0 0 JERRY DOUCETTE TREASURER 1.00 X X 0 0 0 CRAIG REITER SECRETARY 1.00 X X 0 0 0 WILLIAM MENGE VICE CHAIR 1.00 X X 0 0 0 CARL NYKANEN CHAIR(END 3/1/25)/BOARD MEMBER 1.00 X X 0 0 0 JOE DEROCHA CHAIR 1.00 X X 0 0 0 JONATHAN MEAD PRESIDENT & CEO 38.00 2.00 X 163989 0 15605 EMILY DESALVO DIRECTOR OF OPERATIONS 36.50 1.00 X 104258 0 10919 268247 0 26524 2 0 1 0 SUNNY DAYS IRON MOUNTAIN LLC 88 CENTER CHURCH ROAD MCMURRAY PA 15317 IN HOME CARE 2694015 ARCADIA HOME CARE & STAFFING 2292 US-41 6 TROWBRIDGE PARK MI 49855 IN HOME CARE 1469390 CHIPPEWA LUCE MACKINAC COMMUNITY ACTION 524 ASHMUN ST SAULT STE MARIE MI 49783 IN HOME CARE 1117181 MENOMINEE-DELTA-SCHOOLCRAFT COMMUNITY AC 507 1ST AVE N ESCANABA MI 49829 IN HOME CARE 1034702 DICKINSON IRON COMMUNITY SERVICES AGENCY 1238 CARPENTER AVE IRON MOUNTAIN MI 49801 IN HOME CARE 723844 30 5600000 8428925 379429 14408354 CONTRACTED SERVICE REVENUE 624100 29780029 29780029 ADMINISTRATIVE FEES 624100 966308 966308 PROGRAM INCOME 624100 712062 712062 MANAGEMENT FEES 624100 445196 445196 PROGRAM RENT CHARGED 624100 292546 292546 212039 212039 32408180 1538556 1538556 7748277 7261756 486521 486521 486521 OTHER REVENUES 900099 80645 80645 80645 48922256 32488825 0 2025077 X 187657 144265 43392 5199195 3991097 1208098 361933 282058 79875 888462 692388 196074 402235 309094 93141 137882 91373 46509 51441 51441 30242 30242 28064125 28042332 21793 84009 79137 4872 303994 210534 93460 468174 290780 177394 264597 232507 32090 79609 46683 32926 91486 91486 40551 19066 21485 SPECIAL PROJECT AWARDS 928436 482960 445476 INFORMATION & ASSISTANC 254135 229617 24518 OTHER EXPENSES 121971 28442 93529 BAD DEBT EXPENSE 29038 29038 27000 22871 4129 38016172 35275683 2740489 0 3555 3603 16671605 15613085 2543362 5417492 2938951 1094256 186979 202992 2755251 1654177 1171649 1101074 20806194 31558541 568986 1382764 44891281 56373807 3702170 3535100 457889 318404 29399 37348 4189458 3890852 X 40648762 52429894 53061 53061 40701823 52482955 44891281 56373807 10906084 875048 0 X 0 1 X 1 1 1 X 7504710 7015781 6677185 7781428 14408354 43387458 7504710 7015781 6677185 7781428 14408354 43387458 4625818 38761640 992570 109926 735082 1434110 1538556 4810244 21336 1298 22634 310030 32335 47551 18201 80645 488762 48709098 131972907 0.79580 0.88930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: COUNTY DUES - 2020 AMOUNT: $ 12,889. 2021 AMOUNT: $ 15,689. OTHER REVENUES - 2020 AMOUNT: $ 297,141. 2021 AMOUNT: $ 16,646. 2022 AMOUNT: $ 47,551. 2023 AMOUNT: $ 18,201. 2024 AMOUNT: $ 80,645. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 277893 277893 662991 372635 290356 1489199 1037696 451503 325168 243846 81322 1101074 OPERATING LEASE LIABILITIES 37348 37348 X PART X, LINE 2: UPCAP SERVICES, INC. HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR FISCAL TAX YEARS ENDED SEPTEMBER 30, 2022, 2023, AND 2024, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF SEPTEMBER 30, 2025. UPCAP SERVICES, INC. CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN UPCAP SERVICES, INC.'S CONSOLIDATED FINANCIAL STATEMENTS. UPCAP SERVICES, INC. DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (UTB) (E.G. TAX DEDUCTIONS, EXCLUSIONS OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. UPCAP SERVICES, INC. DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT SEPTEMBER 30, 2025, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. X X 0 0 0 0 0 0 0 0 0 JONATHAN MEAD PRESIDENT & CEO 163989 0 0 0 0 0 15605 0 0 0 179594 0 0 0 DARREN YOUNG FAMILY MEMBER OF JONATHAN MEAD, PRESIDENT & CEO 67259 EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION INCLUDE A BOARD OF COMMISSIONERS THAT HAS BETWEEN 15 TO 21 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A IN CONSIDERATION OF RECOMMENDATIONS SET FORTH BY THE NOMINATING COMMITTEE, DIRECTORS SHALL BE ELECTED BY THE BOARD OF COMMISSIONERS AT ITS ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF COMMISSIONERS HAVE THE RIGHT TO VOTE AT THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND FINANCE DIRECTOR REVIEW THE FORM 990 BEFORE IT IS APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CEO AND CFO REVIEW ANNUAL NOTICES SENT TO EMPLOYEES AND BOARD MEMBERS REQUESTING DISCLOSURE OF RELATED PARTIES AND CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 CEO/EXECUTIVE DIRECTOR- PERFORMANCE IS REVIEWED/EVALUATED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE CFO IS REVIEWED/EVALUATED ANNUALLY BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN OR VERBAL REQUEST. FORM 990, PART IX, LINE 11G SUBCONTRACTORS: PROGRAM SERVICE EXPENSES 28,042,332. MANAGEMENT AND GENERAL EXPENSES 21,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,064,125. BRIDGEWOOD NON PROFIT HOUSING CORPORATION PO BOX 606 ESCANABA MI 49829 382147708 OPERATION OF A GROUP HOME FOR EMOTIONALLY IMPAIRED ADULTS MI 501(C)(3) LINE 10 UPCAP SERVICES INC 1 NORTHERN HOMECARE SERVICES PO BOX 606 ESCANABA MI 49829 261540182 LONG-TERM HEALTH CARE RELATED SERVICES MI 501(C)(3) LINE 10 UPCAP SERVICES INC 1 MILL TRACE LDHA LP 2501 14TH AVE S ESCANABA MI 49829 830906353 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED -1 57462 0 0 0.00010 LES CHENEAUX LDHA LP 605 SOUTH CAPITOL AVENUE LANSING MI 48933 611769744 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED -1 3635 0 0 0.00010 ESCANABA SENIOR HOUSING LDHA LP PO BOX 606 ESCANABA MI 49829 364493129 RENTAL APARTMENTS MI ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION RELATED -6 158409 0 0 0.00020 ESCANABA FAMILY HOUSING LP PO BOX 606 ESCANABA MI 49829 611440688 RENTAL APARTMENTS MI ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION RELATED -21 156847 0 0 0.00020 TJ WOODCLIFF LDHA LP 605 SOUTH CAPITOL AVENUE LANSING MI 48933 271801700 RENTAL APARTMENTS MI UPPER PENINSULA HOUSING LLC RELATED 15808 0 0 0.00010 PK WILDWOOD LP PO BOX 606 ESCANABA MI 49829 204488949 RENTAL APARTMENTS MI IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION RELATED 20674 0 0 0.00010 UPPER PENINSULA HOUSING LLC 2501 14TH AVENUE ESCANABA MI 49829 272746053 RENTAL APARTMENTS MI UPCAP SERVICES INC C 1 16718 1.00000 1 ESCANABA SENIOR HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 383644107 RENTAL APARTMENTS MI UPCAP SERVICES INC C 1 132801 1.00000 0 ESCANABA FAMILY HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 352160854 RENTAL APARTMENTS MI UPCAP SERVICES INC C 2 69609 1.00000 0 IRONWOOD SENIOR HOUSING DEVELOPMENT CORPORATION PO BOX 606 ESCANABA MI 49829 260790288 RENTAL APARTMENTS MI UPCAP SERVICES INC C 24925 1.00000 0 UPCAP MEADOWBROOK GP LLC 2501 14TH AVENUE ESCANABA MI 49829 334506414 RENTAL APARTMENTS MI UPCAP SERVICES INC C 1.00000 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 BRIDGEWOOD NON PROFIT HOUSING CORP D 65911 FMV LES CHENEAUX LDHA LP D 148375 FMV MILL TRACE LDHA LP D 281147 FMV NORTHERN HOMECARE SERVICES P 7739200 FMV NORTHERN HOMECARE SERVICES Q 381163 FMV BRIDGEWOOD NON PROFIT HOUSING CORP Q 1726229 FMV UPCAP MEADOWBROOK GP LLC D 850000 FMV NORTHERN HOMECARE SERVICES C 5600000 FMV