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MICHIGAN ASSESSING COALITION INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN ASSESSING COALITION INC (EIN 92-2062282)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-04-03
IRS object ID
202400949349201405
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-03T12:47:37-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN382157642PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MANER COSTERISAN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12425 E GRAND RIVER SUITE 1AddressLine1Txt
CityLANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP489123291ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN922062282EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN ASSESSING COALITION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone5179402823PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1624 W OTTAWA STAddressLine1Txt
CityLANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48933ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHARON FRISCHMANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5179402823PhoneNum
Signature2024-04-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSHARONPersonFirstNm
Person LastFRISCHMANPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMBER RATHBUN CPAPreparerPersonNm
PTINP01786612PTIN
Phone5173237500PhoneNum
Preparation2024-04-03PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressMACINC-GROUP.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$78,669GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Program Service Revenue$78,669ProgramServiceRevenueAmt
Total Revenue$78,669TotalRevenueAmt
Salaries Other Comp Empl Bnft$57,072SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$255FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$7,760OccupancyRentUtltsAndMaintAmt
Other Expenses Total$9,928OtherExpensesTotalAmt
Total Expenses$75,015TotalExpensesAmt
Excess Or Deficit For Year$3,654ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$3,654NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$11,552EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,399EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$15,951EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$12,297EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$3,654EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeOFFER SKILLED AND KNOWLEDGEABLE ASSESSING SERVICES WHILE HELPING INDIVIDUALS DEVELOP THEIR ASSESSING CAREER PATH.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomTHIS WAS MICHIGAN ASSESSING COALITION'S FIRST YEAR OF OPERATIONS. MICHIGAN ASSESSING COALITION HAD THREE PEOPLE THAT WORK IN ASSESSING THE JURISDICTIONS THAT MICHIGAN ASSESSING COALITION HAS CONTRACTS WITH TO PROVIDE ASSESSING SERVICES. THEY WERE COACHED AND TRAINED BY THE EXECUTIVE DIRECTOR AT THE ON-SITE JOB LOCATIONS ON HOW TO COMPLETE THE ASSESSMENT ROLL.DescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$69,676ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$69,676TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
SHARON FRISCHMAN
EXECUTIVE DIRECTOR6.00$2,856$32$0
LINDA STEVENSON
PRESIDENT0.10$0$0$0
SAMANTHA HARKINS
TREASURER0.10$0$0$0
SHARON LAPIDES
SECRETARY0.10$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From OfficersYes (1)MadeLoansToFromOfficersInd
Loans To From Officers$12,000LoansToFromOfficersAmt
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHARON FRISCHMANBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1624 W OTTAWA STAddressLine1Txt
CityLANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48933ZIPCd
FieldValueIRS element (for citing)
Phone5179402823PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$78,669CurrentTaxYearAmt
Total$78,669TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$78,669CurrentTaxYearAmt
Total$78,669TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year$68,669CurrentTaxYearAmt
Total$68,669TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year$68,669CurrentTaxYearAmt
Total$68,669TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$10,000PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$78,669CurrentTaxYearAmt
Total$78,669TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonSHARON L FRISCHMANPersonNm
Relationship With OrgEXECUTIVE DIRECTORRelationshipWithOrgTxt
Loan PurposeGENERAL SUPPORTLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$12,000OriginalPrincipalAmt
Balance Due$12,000BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written Agreement0WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$12,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: ADVERTISING. AMOUNT: 758. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,928. DESCRIPTION: EMPLOYEE DEVELOPMENT. AMOUNT: 902. DESCRIPTION: INSURANCE. AMOUNT: 316. DESCRIPTION: LICENSES AND FEES. AMOUNT: 600. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 4,424. TOTAL TO FORM 990-EZ, LINE 16: 9,928.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 3,532. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 867.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 297. DESCRIPTION: NOTE PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 12,000.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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