Passes our checks

Western Upper Peninsula Food Bank Inc

EIN 87-0723404 · Houghton, MI

Public records show a registered, tax-exempt organization in good standing.

What it says it does

DISTRIBUTION OF FOOD TO THE NEEDY AND ELDERLY

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 70 out of 100. Higher than 34% of charities in its peer group (food and agriculture, under $250k).

Reserves
35 of 35
Spendable reserves would cover 36.3 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
0 of 15
Spending exceeded income by 37% of income.
Income trend
0 of 15
Income fell 46% on the year before.
Spending floor
15 of 15
99% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 47 out of 100. Higher than 26% of charities in its peer group (food and agriculture, under $250k).

Independent board
25 of 25
5 of 5 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5
Reports no independent review process for its chief executive's pay.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$115,781 spent. BEGINNING IN MAY OF 2023, THE ORGANIZATION'S MAIN PURPOSE IS TO STORE, PACKAGE AND DISTRIBUTE FOOD ON BEHALF OF THE LOCAL COMMUNITY ACTION AGENCY'S CSFP AND TEFAP FOOD PANTRY PROGRAMS. THE CSFP PROGRAM SERVES 550 CSFP RECIPIENTS MONTHLY, WHICH INCLUDES DISTRIBUTIONS TO 4 OTHER LOCATIONS AND AREA HOUSING COMMISSIONS. THE TEFAP PROGRAM HELD 8 FOOD PANTRY DISTRIBUTIONS OF 500 BOXES EACH TIME THROUGHOUT THE THREE-COUNTY AREA AND 5 WALK-THROUGH PANTRIES WITH APPROXIMATELY 200 HOUSEHOLDS PER WALK-THROUGH EVENT. DURING 2024, SECTIONS OF THE FOOD BANK WERE RENOVATED TO BE SET UP LIKE A GROCERY STORE FOR EMERGENCY NEEDS WITH 50 PEOPLE PARTICIPATING IN EMERGENCY VISITS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2004.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.