Upper Peninsula International Racing Association (EIN 465162307) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Phone

9065531242

Tax Period

2025-01-01 to 2025-12-31

Upper Peninsula International Racing Association, founded in 2014, is a small nonprofit in the Recreation & Sports sector that reported $207K in total revenue in fiscal year 2025. Expenses of $186K left a modest 10% surplus.

Mission

The betterment of auto racing conditions in the Upper Peninsula of Michigan

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $34,450

Program Service Revenue $119,793

Investment Income $0

Other Revenue $52,863

TOTAL REVENUE $207,106

Expense Breakdown

Grants Paid $0

Salaries & Benefits $19,435

Fundraising Expenses $0

Program Expenses $185,706

Other Expenses $166,271

TOTAL EXPENSES $185,706

Year-over-Year Comparison

	2025	2024	Change
Revenue	$207,106	$200,172	+0.0%
Expenses	$185,706	$181,359	+0.0%
Net Income	$21,400	$18,813	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

134

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Amy Gagne	President	25.00	Officer	$0	$0	$0
Steve Rose	Vice-President	25.00	Officer	$0	$0	$0
Amber Lantagne	Treasurer	20.00	Officer	$0	$0	$0
Kathy Winling	Secretary	25.00	Officer	$0	$0	$0
Richard Lantagne	Member at Large	30.00	Officer	$0	$0	$0
Jim Groleau	Member at Large	10.00	Officer	$0	$0	$0
Macy Degnan	Member at Large	15.00	Officer	$0	$0	$0
Harvey Lewis	Member at Large	30.00	Officer	$0	$0	$0
Matt Valiquette	Member at Large	5.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$207,106	$185,706	$99,269	$21,400
2024	$200,172	$181,359	$78,870	$18,813

Upper Peninsula International Racing Association