Sierra Club, Central Upper Peninsula Sierra Club in Escanaba, Michigan (MI)

Sierra Club, Central Upper Peninsula Sierra Club
Employer Identification Number (EIN)	941153307
Name of Organization	Sierra Club
Secondary Name	Central Upper Peninsula Sierra Club
In Care of Name	KATHLEEN J PAULSON
Address	PO BOX 1065, Escanaba, MI 49829-1065
Activities	Other activity aimed t combating community deterioration, Preservation of natural resources (conservation)
Subsection	Social Welfare Organization
Ruling Date	12/1968
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	2012
Assets	$50,000,000 to greater
Income	$50,000,000 to greater
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$82,374,347
Amount of Income	$113,281,597
Form 990 Revenue Amount	$98,154,894
National Taxonomy of Exempt Entities (NTEE)	Environmental Quality, Protection and Beautification: Natural Resources Conservation and Protection

Non-representatives - add comments:

Amount of income in 2012: $113,281,597

Sierra Club, Central Upper Peninsula Sierra Club:	$113,281,597
Other organizations performing similar types of work:	$186,835

Assets in 2012: $82,374,347

Sierra Club, Central Upper Peninsula Sierra Club:	$82,374,347
Other organizations performing similar types of work:	$258,815

Expenses in 2013: $97,891,373

This organization:	$97,891,373
Other organizations performing similar types of work:	$152,641

Income to expenses ratio in 2013: 1.2

Sierra Club, Central Upper Peninsula Sierra Club:	1.2
Other organizations performing similar types of work:	1.2

Expenses allocated to program services in 2007: 83.8%

This organization:	83.8%
Other organizations performing similar types of work:	80.5%

Number of employees in 2013: 720

This organization:	720
Other organizations performing similar types of work:	3

Employees paid over $100,000 in 2013: 13.9%

Sierra Club, Central Upper Peninsula Sierra Club:	13.9%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 85.8%

This organization:	85.8%
Other organizations performing similar types of work:	24.8%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	Yes
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	Yes
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No
Did the organization report an amount for other liabilities?	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No
Did the organization maintain an office, employees, or agents outside of the United States?	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	Yes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No
Did the organization operate one or more hospital facilities?	No
Did the organization attach a copy of its audited financial statements?	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No
A family member of a current or former officer, director, trustee, or key employee?	Yes
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No
Was the organization related to any tax-exempt or taxable entity?	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No
Did the organization make any transfers to an exempt non-charitable related organization?	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No

	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096	548
The number of Forms W-2G	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return	720
Did the organization file all required federal employment tax returns?	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes
Has it filed a Form 990-T for this year?	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?	No
Did the organization file Form 8886-T?	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?	Yes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?	Yes
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?	No
Did the organization notify the donor of the value of the goods or services provided?	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?	No
Did the sponsoring organization make any taxable distributions under section 4966?	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
Gross income from members or shareholders	$0
Gross income from other sources	$0
Is the organization filing Form 990 in lieu of Form 1041?	No
The amount of tax-exempt interest received or accrued during the year	$0
Is the organization licensed to issue qualified health plans in more than one state?	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans	$0
The amount of reserves on hand	$0
Did the organization receive any payments for indoor tanning services during the tax year?	No
Has it filed a Form 720 to report these payments?	No

	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$2,912,817
Total reportable compensation from related organizations	$0
Total estimated amount of other compensation from the organization and related organizations	$472,936
Total number of individuals who received more than $100,000 of reportable compensation from the organization	68
Total number of independent contractors who received more than $100,000 of compensation from the organization	32

	2013
Statement of Revenue
Total revenue	$98,154,894
Contributions, Gifts, Grants and Other Similar Amounts	$84,168,338
Program Service Revenue	$8,663,420
0	$1,168,276
0	$7,495,144
All other program service revenue	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$1,112,000
Income from investment of tax-exempt bond proceeds	$0
Royalties	$0
Net rental income	$0
Net gain/loss from sales of assets other than inventory	$882,761
Gross amount from sales of assets other than inventory (Securities / Other)	$14,785,298 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$13,899,637 / $2,900
Gain or (loss) (Securities / Other)	$885,661 / $-2,900
Net income/loss from fundraising events	$-249,067
Gross income from fundraising events	$36,261
Less: direct expenses	$285,328
Net income/loss from gaming activities	$0
Net income/loss from sales of inventory	$968,497
Gross sales of inventory, less returns and allowances	$1,907,335
Less: cost of goods sold	$938,838
Miscellaneous Revenue	$2,608,945
0	$1,195,187
0	$389,700
0	$990,718
All other revenue	$33,340

	2013
Statement of Functional Expenses
Total functional expenses	$97,891,373
Grants and other assistance to domestic organizations and domestic governments	$942,914
Grants and other assistance to domestic individuals	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals	$0
Benefits paid to or for members	$0
Compensation of current officers, directors, trustees, and key employees	$1,932,856
Compensation not included above, to disqualified persons	$0
Other salaries and wages	$27,425,898
Pension plan accruals and contributions	$2,073,780
Other employee benefits	$5,053,642
Payroll taxes	$2,973,323
Fees for services (non-employees)
Management	$0
Legal	$4,628,600
Accounting	$176,692
Lobbying	$430,415
Professional fundraising services	$1,556,519
Investment management fees	$100,300
Other	$12,837,476
Advertising and promotion	$2,023,000
Office expenses	$6,768,700
Information technology	$468,945
Royalties	$340,400
Occupancy	$4,113,155
Travel	$4,573,300
Payments of travel or entertainment expenses for any federal, state, or local public officials	$0
Conferences, conventions, and meetings	$0
Interest	$0
Payments to affiliates	$0
Depreciation, depletion, and amortization	$749,000
Insurance	$499,900
Other expenses	$14,627,304
Other expenses	$5,387,700
Other expenses	$2,203,049
Other expenses	$1,415,300
Other expenses	$-5,410,795

	2013
Balance Sheet
Total assets	$82,374,347
Cash - non-interest-bearing	$0
Savings and temporary cash investments	$38,564,902
Pledges and grants receivable, net	$5,993,100
Accounts receivable, net	$2,302,980
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations	$0
Notes and loans receivable, net	$0
Inventories for sale or use	$92,000
Prepaid expenses and deferred charges	$3,160,000
Land, buildings, and equipment: cost or other basis	$6,253,803
Investments - publicly traded securities	$19,066,262
Investments - other securities	$6,726,400
Investments - program-related	$0
Intangible assets	$0
Other assets	$214,900
Total liabilities	$18,970,200
Accounts payable and accrued expenses	$11,458,700
Grants payable	$0
Deferred revenue	$1,972,500
Tax-exempt bond liabilities	$0
Escrow or custodial account liability	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons	$0
Secured mortgages and notes payable to unrelated third parties	$0
Unsecured notes and loans payable to unrelated third parties	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)	$5,539,000
Total net assets or fund balances	$63,404,147
Unrestricted net assets	$31,335,272
Temporarily restricted net assets	$8,875,375
Permanently restricted net assets	$23,193,500
Capital stock or trust principal, or current funds	$0
Paid-in or capital surplus, or land, building, or equipment fund	$0
Retained earnings, endowment, accumulated income, or other funds	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$72,432,099	$75,441,137	$82,897,305	$82,170,259	$91,843,757	$85,183,435	$81,186,542	$82,539,747
Contributions, gifts, grants, and similar amounts received	$34,042,530	$40,479,895	$45,221,195	$45,307,064	$51,450,128	$43,777,190	$39,752,184	$41,749,207
Contributions to donor advised funds							$0	$0
Direct public support	$34,042,530	$40,479,895	$45,221,195	$45,307,064	$51,450,128	$43,777,190	$39,752,184	$41,749,207
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$7,581,083	$5,516,071	$6,755,979	$6,838,876	$7,383,963	$7,755,575	$7,567,993	$8,636,097
Membership dues and assessments	$20,781,300	$23,579,000	$24,082,500	$23,866,700	$25,506,600	$25,519,200	$24,825,500	$24,005,900
Interest on savings and temporary cash investments	$447,145	$349,918	$549,037	$409,179	$664,404	$820,990	$341,660	$1,816,312
Dividends and interest from securities	$150,204	$235,353	$137,263	$340,344	$345,265	$570,267	$1,281,792	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$2,750,809	$-1,170,452	$-762,995	$-892,511	$29,256	$225,176	$1,208,218	$696,849
Gross amount from sales of assets other than inventory	$8,566,228	$11,005,534	$7,057,616	$10,947,023	$3,562,097	$2,546,151	$12,590,919	$4,702,663
Less: cost or other basis and sales expenses	$5,815,419	$12,175,986	$7,820,611	$11,839,534	$3,532,841	$2,320,975	$11,382,701	$4,005,814
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$750,783	$734,522	$682,407	$657,194	$835,413	$945,824	$667,761	$455,513
Gross sales of inventory, less returns and allowances	$1,264,746	$1,320,428	$1,371,429	$1,324,074	$1,508,613	$1,513,527	$1,252,372	$1,112,737
Less: cost of goods sold	$513,963	$585,906	$689,022	$666,880	$673,200	$567,703	$584,611	$657,224
Other revenue	$5,928,245	$5,716,830	$6,231,919	$5,643,413	$5,628,728	$5,569,213	$5,541,434	$5,179,869
Total expenses	$61,424,929	$69,631,018	$79,323,113	$77,616,201	$90,195,947	$83,432,700	$79,261,306	$81,828,345
Program services	$52,406,864	$60,218,142	$68,727,350	$65,994,460	$73,994,489	$70,261,700	$66,589,606	$68,594,945
Management and general	$5,073,979	$5,143,859	$5,631,472	$6,120,890	$7,125,358	$6,878,300	$6,240,100	$6,446,400
Fundraising	$3,944,086	$4,269,017	$4,964,291	$5,500,851	$6,451,333	$6,292,700	$6,431,600	$6,787,000
Payments to affiliates	$0	$0	$0	$0	$2,624,767	$0	$0	$0
Net assets or fund balances at end of year	$37,537,568	$40,741,809	$41,308,263	$49,287,036	$53,339,819	$54,604,888	$54,348,706	$56,527,055
Excess or (deficit) for the year	$11,007,170	$5,810,119	$3,574,192	$4,554,058	$1,647,810	$1,750,735	$1,925,236	$711,402
Net assets or fund balances at beginning of year	$31,127,927	$37,537,568	$40,741,809	$41,308,263	$49,287,036	$53,339,819	$54,604,888	$54,348,706
Other changes in net assets or fund balances	$-4,597,529	$-2,605,878	$-3,007,738	$3,424,715	$2,404,973	$-485,666	$-2,181,418	$1,466,947

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$81,828,345	$68,594,945	$6,446,400	$6,787,000
Grants paid from donor advised funds		$0
Other grants and allocations		$616,100
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$973,732	$285,650	$553,329	$134,753
Compensation of former officers, directors, key employees, etc.	$73,345	$52,006	$21,339	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$18,424,843	$16,013,182	$393,768	$2,017,893
Pension plan contributions not included above	$1,346,000	$1,137,311	$81,854	$126,835
Employee benefits not included above	$3,302,036	$2,725,341	$280,364	$296,331
Payroll taxes	$1,982,244	$1,674,910	$120,546	$186,788
Professional fundraising fees	$2,776,753	$0	$0	$2,776,753
Accounting fees	$0	$0	$0	$0
Legal fees	$925,500	$772,700	$136,300	$16,500
Supplies	$0	$0	$0	$0
Telephone	$609,900	$564,000	$21,400	$24,500
Postage and shipping	$6,409,100	$5,440,200	$99,500	$869,400
Occupancy	$2,923,200	$2,336,000	$239,400	$347,800
Equipment rental and maintenance	$0	$0	$0	$0
Printing and publications	$4,872,700	$4,275,300	$121,500	$475,900
Travel	$3,932,300	$3,278,800	$318,600	$334,900
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$0	$0	$0	$0
Depreciation, depletion, etc.	$492,400	$415,700	$38,200	$38,500
Other expenses not covered above	$32,168,192	$29,007,745	$4,020,300	$-859,853

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$47,264,988	$52,317,941	$55,234,130	$61,159,368	$67,579,933	$66,969,063	$70,020,513	$72,677,928
Cash - non-interest-bearing	$0	$0	$0	$0	$0	$0	$0	$0
Savings and temporary cash investments	$17,893,821	$22,369,073	$26,421,216	$33,448,595	$40,193,720	$37,154,373	$19,864,172	$20,475,441
Accounts receivable less allowance for doubtful accounts	$4,983,933	$1,515,200	$1,792,700	$1,586,226	$1,079,626	$2,252,100	$2,306,400	$1,366,100
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Grants receivable	$3,199,600	$4,543,100	$3,916,200	$2,496,800	$1,823,600	$1,718,500	$1,123,300	$1,529,400
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$141,977	$159,109	$154,822	$116,482	$127,672	$130,600	$122,900	$257,600
Prepaid expenses and deferred charges	$2,668,600	$4,347,600	$4,247,400	$2,749,400	$2,547,300	$3,565,800	$2,435,700	$3,161,800
Investments - publicly-traded securities							$39,248,241	$39,459,987
Investments - other securities	$13,918,726	$14,675,909	$14,198,006	$16,388,649	$17,305,818	$18,601,390	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$1,698,000	$2,998,900
Land, buildings, and equipment less accumulated depreciation	$4,153,131	$4,361,750	$4,126,186	$4,020,116	$4,124,097	$3,142,900	$2,833,700	$2,974,500
Other assets, including program-related investments	$305,200	$346,200	$377,600	$353,100	$378,100	$403,400	$388,100	$454,200
Total liabilities	$9,727,420	$11,576,132	$13,925,867	$11,872,332	$14,240,114	$12,364,175	$15,671,807	$16,150,873
Accounts payable and accrued expenses	$8,621,991	$10,506,364	$12,231,590	$10,244,179	$12,373,609	$3,853,375	$4,213,165	$4,876,800
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$229,429	$153,868	$777,977	$715,353	$947,905	$1,018,500	$1,135,342	$1,299,173
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$876,000	$915,900	$916,300	$912,800	$918,600	$920,300	$809,100	$1,005,000
Other liabilities	$0	$0	$0	$0	$0	$6,572,000	$9,514,200	$8,969,900
Total liabilities and net assets/fund balances	$47,264,988	$52,317,941	$55,234,130	$61,159,368	$67,579,933	$66,969,063	$70,020,513	$72,677,928
Total net assets or fund balances	$37,537,568	$40,741,809	$41,308,263	$49,287,036	$53,339,819	$54,604,888	$54,348,706	$56,527,055

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$72,432,099	$75,441,137	$82,897,305	$82,170,259	$91,843,757	$85,183,435	$81,186,542	$82,539,747
Total revenue, gains, and other support per audited financial statements	$73,941,700	$75,266,700	$83,933,600	$82,080,600	$94,132,600	$91,639,600	$91,160,600	$92,047,900
Other expenses	$19,365,609	$13,802,949	$16,534,498	$16,400,187	$19,678,593	$6,774,641	$9,974,058	$9,508,153
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0	$826,782	$390,783
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$19,365,609	$13,802,949	$16,534,498	$16,400,187	$19,678,593	$6,774,641	$9,147,276	$9,117,370
Other revenue	$17,856,008	$13,977,386	$15,498,203	$16,489,846	$17,389,750	$318,476	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$17,856,008	$13,977,386	$15,498,203	$16,489,846	$17,389,750	$318,476	$0	$0

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$61,424,929	$69,631,018	$79,323,113	$77,616,201	$90,195,947	$83,432,700	$79,261,306	$81,828,345
Total expenses and losses per audited financial statements	$69,279,900	$72,935,100	$83,369,700	$73,241,700	$89,258,200	$90,323,100	$92,240,500	$90,045,500
Other revenue	$19,074,992	$14,497,471	$17,368,942	$11,149,627	$17,135,423	$6,935,400	$12,979,194	$8,217,155
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$19,074,992	$14,497,471	$17,368,942	$11,149,627	$17,135,423	$6,935,400	$12,979,194	$8,217,155
Other expenses	$11,220,021	$11,193,389	$13,322,355	$15,524,128	$18,073,170	$45,000	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$11,220,021	$11,193,389	$13,322,355	$15,524,128	$18,073,170	$45,000	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
38	$16,250	$1,804	$0
38	$90,602	$13,162	$0
38	$109,200	$17,291	$0
38	$134,808	$21,483	$0
38	$184,155	$35,341	$0
38	$231,343	$34,497	$0
38	$207,374	$33,718	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	15
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Loans and Advances	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
$0	$52,006	$0	$0
$0	$12,834	$0	$0
$0	$1,000	$0	$0
$0	$7,505	$0	$0

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	No
Did the organization make only in-house lobbying expenditures of $2,000 or less?	No
Dues, assessments, and similar amounts from members	$24,005,900
Section 162(e) lobbying and political expenditures	$380,000
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$380,000
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	481

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$1,882,706		$5,660,231	$33,247,603
Program service revenue
Program service revenue 1	000000	$0	00	$0	$7,323,745
Program service revenue 2	000000	$0	00	$0	$1,312,352
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$24,005,900
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$1,816,312	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$696,849	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$455,513
Other revenue	Exploited exempt activities	$1,882,706	Royalty income excluded by section 512(b)(2)	$3,147,070	$150,093

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Sierra Club, Central Upper Peninsula Sierra Club	PO BOX 1065, Escanaba, MI 49829-1065	MI	1968-12	$113,281,597
2	National Wild Turkey Federation Inc, Flint River Chapter Nwtf	441 Catalpa Ct, Flint, MI 48506	MI	1993-02	$53,634,448
3	Tri-Isle Resource Conservation & Devel Council	PO BOX 338, Kahului, HI 96733-6838	HI	1994-10	$5,935,314
4	Michigan Audubon Society, Group Return	PO BOX 15249, Lansing, MI 48901-5249	MI	1990-12	$2,102,028
5	Huron Pines Resource Conservation And Development Council Inc	4241 Old Us 27 South Suite 2, Gaylord, MI 49735	MI	1986-09	$1,696,160
6	Michigan United Conservation Clubs	PO BOX 30235, Lansing, MI 48909-7735	MI	1942-04	$1,446,573
7	Land Information Access Association	324 Munson Ave, Traverse City, MI 49686-3040	MI	1994-02	$896,088
8	Michigan Audubon Society	PO BOX 15249, Lansing, MI 48901-5249	MI	1990-06	$655,655
9	Upper Peninsula Resource Conservation And Development Counc	129 W Baraga Ave Ste F, Marquette, MI 49855-4761	MI	1985-12	$285,070
10	Saginaw Basin Land Conservancy	PO BOX 222, Bay City, MI 48707-0222	MI	1997-12	$236,753
11	Timberland Resource Conservation And Development Area Council Inc	1345 Monroe Ave Nw Ste 243, Grand Rapids, MI 49505-4664	MI	1993-06	$199,058
12	Otsego Wildlife Legacy Society Inc, O W L S	PO BOX 543, Gaylord, MI 49734-0543	MI	1996-12	$151,227
13	U P Whitetails Association Inc	4332 M Rd, Escanaba, MI 49829-9610	MI	1989-03	$140,631
14	U P Whitetails Association Of Dickinson County Inc	PO BOX 335, Iron Mountain, MI 49801-0335	MI	1991-05	$93,564
15	U P Whitetails Association Of Schoolcraft Co Inc	628n State Highway M94, Manistique, MI 49854-8894	MI	1996-02	$89,610
16	Detroit Audubon Society	24433 W 9 Mile Rd, Southfield, MI 48033-3935	MI	1947-03	$53,944
17	Saginaw Bay Resource Conservation And Development Inc	PO BOX 747, Standish, MI 48658-0747	MI	1993-06	$44,506
18	Drummond Island Sportsmans Club	PO BOX 270, Drummond Is, MI 49726-0270	MI	1995-03	$39,410
19	Coalition To Protect Michigan Resources	40370 Flagstaff Dr, Sterling Heights, MI 48313	MI	2002-02	$0
20	U P Whitetails Association Of Keweenaw Peninsula Inc	Po Box 109, Calumet, MI 49913	MI	1996-02	$0

Number of organizations performing similar types of work

Alaska	5
Alabama	9
Arkansas	6
Arizona	9
California	42
Colorado	12
Connecticut	8
District of Columbia	5
Delaware	2
Florida	24
Georgia	9
Hawaii	7
Iowa	20
Idaho	8
Illinois	15
Indiana	20
Kansas	9
Kentucky	6
Louisiana	4
Massachusetts	17
Maryland	12
Maine	13
Michigan	21
Minnesota	18
Missouri	6
Mississippi	2

Montana	12
North Carolina	14
North Dakota	6
Nebraska	10
New Hampshire	9
New Jersey	6
New Mexico	7
Nevada	1
New York	38
Ohio	16
Oklahoma	6
Oregon	11
Pennsylvania	29
Rhode Island	6
South Carolina	30
South Dakota	8
Tennessee	10
Texas	18
Utah	6
Virginia	15
Vermont	6
Washington	15
Wisconsin	34
West Virginia	8
Wyoming	2
International	2

Total

634

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