MICHIGAN CROP IMPROVEMENT ASSOCIATION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN CROP IMPROVEMENT ASSOCIATION (EIN 38-6093249)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-03-19
IRS object ID
201620799349300007
Schema version
2015v2.1
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)
Return2016-03-19T13:19:11-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

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 Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN386093249EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN CROP IMPROVEMENTBusinessNameLine1Txt
Business Name Line2ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone5173323546PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 21008AddressLine1Txt
CityLANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48909ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID MUMBYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5173323546PhoneNum
Signature2016-02-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK L LOCKWITZ CPAPreparerPersonNm
PTINP00948433PTIN
Phone5173237500PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID MUMBYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 21008AddressLine1Txt
CityLANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48909ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,577,012GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MICHCROP.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1927FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionSEED RESEARCH, DEVELOPMENT, TESTING, AND CERTIFICATION TO PROMOTE THE PRODUCTION OF SEED STOCK.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$839,197PYProgramServiceRevenueAmt
CY Program Service Revenue$645,396CYProgramServiceRevenueAmt
PY Investment Income$53,478PYInvestmentIncomeAmt
CY Investment Income$33,101CYInvestmentIncomeAmt
PY Other Revenue$444,880PYOtherRevenueAmt
CY Other Revenue$663,540CYOtherRevenueAmt
PY Total Revenue$1,337,555PYTotalRevenueAmt
CY Total Revenue$1,342,037CYTotalRevenueAmt
PY Grants And Similar Paid$15,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$40,997CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$732,024PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$763,573CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$492,134PYOtherExpensesAmt
CY Other Expenses$462,552CYOtherExpensesAmt
PY Total Expenses$1,239,158PYTotalExpensesAmt
CY Total Expenses$1,267,122CYTotalExpensesAmt
PY Revenues Less Expenses$98,397PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$74,915CYRevenuesLessExpensesAmt
Total Assets BOY$3,115,618TotalAssetsBOYAmt
Total Assets EOY$3,323,260TotalAssetsEOYAmt
Total Liabilities BOY$339,542TotalLiabilitiesBOYAmt
Total Liabilities EOY$518,260TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,776,076NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,805,000NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ASSIST THE MICHIGAN SEED INDUSTRY BY PROVIDING: GENETIC, DISEASE, AGRONOMIC, AND MARKETING INFORMATION, THROUGH FOUNDATION SEED PRODUCTION, FIELD INSPECTION, AND LAB TESTING, TO FACILITATE THE MOVEMENT OF SEED OR PLANT PRODUCTS IN LOCAL, NATIONAL, AND INTERNATIONAL MARKETS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$655,553ExpenseAmt
Revenue$507,247RevenueAmt
DescSEED TESTING AND CERTIFICATION FOR THE ASSOCIATION'S 103 MEMBERS. 105,680 ACRES WERE INSPECTED IN 2015 AND OVER 7,469 LAB TESTS PERFORMED.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$455,553ExpenseAmt
Revenue$738,661RevenueAmt
DescPURCHASE AND CERTIFICATION OF FOUNDATION SEED FOR THE ASSOCIATION'S 103 MEMBERS. 895,166 BUSHELS WERE CERTIFIED IN 2015.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$20,000ExpenseAmt
Grant$20,000GrantAmt
DescEDUCATIONAL SCHOLARSHIPS TO STUDENTS IN THE CROP AND SOIL SCIENCE DEPARTMENT AT MICHIGAN STATE UNIVERSITY. 10 SCHOLARSHIPS WERE AWARDED.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,131,106TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee34EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJANET POLICELLAPersonNm
Phone5173323546PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12901 W JOLLY RDAddressLine1Txt
CityOKEMOSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48864ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DOUG BUHLER
DIRECTOR1.00Yes (X)$0$0$0
PAUL VARNER
DIRECTOR1.00Yes (X)$500$0$0
RICHARD KAITANY
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL HAUCK
DIRECTOR1.00Yes (X)$500$0$0
FRANK SZYMANSKI
DIRECTOR1.00Yes (X)$375$0$0
MARK VOLLMAR
DIRECTOR1.00Yes (X)$125$0$0
DAVID MUMBY
PRESIDENT1.00Yes (X)$500$0$0Yes (X)
BILL IRRER
VICE PRESIDENT1.00Yes (X)$250$0$0Yes (X)
LARRY METZ
SECRETARY/TREASURER1.00Yes (X)$500$0$0Yes (X)
RANDY JUDD
MANAGER40.00$128,890$0$26,325Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$131,640TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,325TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MICHIGAN STATE UNIVERSITY
426 AUDITORIUM RDEAST LANSINGMI48824TESTING$410,344
MONSANTO COMPANY
800 NORTH LINDBERGH BLVDST LOUISMO63167TESTING$218,463
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSPECTION/TAG REVENUE900099$439,686$439,686
OTHER SEED REVENUE111000$127,861$127,861
TESTING REVENUE900099$67,561$67,561
MISC. PROGRAM REVENUE900099$7,588$7,588
MEMBERSHIP DUES900099$2,700$2,700
FieldValueIRS element (for citing)
Total Program Service Revenue$645,396TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,101TotalRevenueColumnAmt
Exclusion$33,101ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,028TotalRevenueColumnAmt
Exclusion$63,028ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,835,487GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,234,975CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$600,512TotalRevenueColumnAmt
Related Or Exempt Func Income$600,512RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,342,037TotalRevenueColumnAmt
Related Or Exempt Func Income$1,245,908RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$96,129ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$20,997TotalAmt
Program Services$20,997ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt
Program Services$20,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$162,024TotalAmt
Program Services$126,379ProgramServicesAmt
Management And General$35,645ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$435,866TotalAmt
Program Services$392,624ProgramServicesAmt
Management And General$43,242ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$24,011TotalAmt
Program Services$21,629ProgramServicesAmt
Management And General$2,382ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$98,975TotalAmt
Program Services$89,156ProgramServicesAmt
Management And General$9,819ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$42,697TotalAmt
Program Services$38,461ProgramServicesAmt
Management And General$4,236ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$436TotalAmt
Program Services$393ProgramServicesAmt
Management And General$43ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,300TotalAmt
Program Services$3,873ProgramServicesAmt
Management And General$427ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$32,417TotalAmt
Program Services$29,201ProgramServicesAmt
Management And General$3,216ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$28,382TotalAmt
Program Services$25,566ProgramServicesAmt
Management And General$2,816ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$147,982TotalAmt
Program Services$133,301ProgramServicesAmt
Management And General$14,681ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$34,352TotalAmt
Program Services$30,944ProgramServicesAmt
Management And General$3,408ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,146TotalAmt
Program Services$1,933ProgramServicesAmt
Management And General$213ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,834TotalAmt
Program Services$11,561ProgramServicesAmt
Management And General$1,273ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$69,434TotalAmt
Program Services$62,546ProgramServicesAmt
Management And General$6,888ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,284TotalAmt
Program Services$17,371ProgramServicesAmt
Management And General$1,913ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
VARIETY DEVELOPMENT$52,387$52,387
EMPLOYEE EXPENSES$31,339$28,230$3,109
RESEARCH EXPENSES$19,506$17,571$1,935
MISCELLANEOUS EXPENSES$7,753$6,983$770

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,267,122TotalAmt
Program Services$1,131,106ProgramServicesAmt
Management And General$136,016ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$171BOYAmt
EOY$50EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$745,715BOYAmt
EOY$761,617EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$71,608BOYAmt
EOY$179,121EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$255,838BOYAmt
EOY$234,932EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$31,911BOYAmt
EOY$48,363EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,172,502LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,109,282LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$603,216BOYAmt
EOY$1,063,220EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,407,159BOYAmt
EOY$1,035,957EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,115,618BOYAmt
EOY$3,323,260EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$109,156BOYAmt
EOY$131,837EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$230,386BOYAmt
EOY$360,423EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$26,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$339,542BOYAmt
EOY$518,260EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,776,076BOYAmt
EOY$2,805,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,776,076BOYAmt
EOY$2,805,000EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,115,618BOYAmt
EOY$3,323,260EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$74,915ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$45,991NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,842,440CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,129,304CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,984,254CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,267,708CurrentTaxYearMinus1YearAmt
Current Tax Year$2,480,883CurrentTaxYearAmt
Total$10,704,589TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,842,440CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,129,304CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,984,254CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,267,708CurrentTaxYearMinus1YearAmt
Current Tax Year$2,480,883CurrentTaxYearAmt
Total$10,704,589TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$10,704,589PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,373CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$61,123CurrentTaxYearMinus1YearAmt
Current Tax Year$96,129CurrentTaxYearAmt
Total$248,202TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$33,375CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$20,202CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$37,373CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$61,123CurrentTaxYearMinus1YearAmt
Current Tax Year$96,129CurrentTaxYearAmt
Total$248,202TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,875,815CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,149,506CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,021,627CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,328,831CurrentTaxYearMinus1YearAmt
Current Tax Year$2,577,012CurrentTaxYearAmt
Total$10,952,791TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97730PublicSupportCY509Pct
Public Support PY5090.98280PublicSupportPY509Pct
Investment Income CY0.02270InvestmentIncomeCYPct
Investment Income PY0.01720InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,644OtherCostOrOtherBasisAmt
Book Value$184,644BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,524,963OtherCostOrOtherBasisAmt
Depreciation$767,668DepreciationAmt
Book Value$757,295BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$169,097OtherCostOrOtherBasisAmt
Depreciation$82,451DepreciationAmt
Book Value$86,646BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$258,885OtherCostOrOtherBasisAmt
Depreciation$240,544DepreciationAmt
Book Value$18,341BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$34,913OtherCostOrOtherBasisAmt
Depreciation$18,619DepreciationAmt
Book Value$16,294BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,063,220TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,296,046TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$45,991NetUnrealizedGainsInvstAmt
Revenue Not Reported-$45,991RevenueNotReportedAmt
Revenue Subtotal$1,342,037RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,342,037TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,267,122TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,267,122ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,267,122TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationIN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN STATE UNIVERSITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1220 TROWBRIDGE RDAddressLine1Txt
CityEAST LANSINGCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48824ZIPCd
FieldValueIRS element (for citing)
Recipient EIN386005984RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$20,997CashGrantAmt
Purpose Of GrantEDUCATIONAL ASSISTANCEPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPS FOR STUDENTS ATTENDING MSUGrantTypeTxt
Recipient10RecipientCnt
Cash Grant$20,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOLARSHIPS ARE CONTROLLED BY THE MSU CROP & SOIL SCIENCE DEPARTMENT SCHOLARSHIP COMMITTEE. EACH STUDENT RECEIVING THE SCHOLARSHIP MUST BE A CROP & SOIL SCIENCE MAJOR.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRANDY JUDDPersonNm
TitleMANAGERTitleTxt
Base Compensation Filing Org$128,890BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$8,856DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$17,469NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$155,215TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, QUESTION 1A:FormAndLineReferenceDesc
ExplanationSPOUSAL TRAVEL AMOUNTS ARE INCLUDED IN REPORTED COMPENSATION FOR THE MANAGER.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
FRANK SZYMANSKI
DIRECTOR$14,910LAB SEED0
MICHAEL HAUCK
DIRECTOR$60,686LAB SEED0
BILL IRRER
OFFICER/DIRECTOR$180,889LAB SEED0
PAUL VARNER
DIRECTOR$1,625,898LAB SEED0
DAVID MUMBY
OFFICER/DIRECTOR$8,372LAB SEED0
MARK VOLLMAR
DIRECTOR$36,996LAB SEED0
LARRY METZ
OFFICER/DIRECTOR$159,250LAB SEED0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION'S MEMBERS INCLUDE ACTIVE MEMBERS, ASSOCIATE MEMBERS, AND HONORARY MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ANOMINATION OF DIRECTORS SHALL BE MADE BY A NOMINATING COMMITTEE APPOINTED BY THE PRESIDENT OF THE ASSOCIATION. ADDITIONAL NOMINATIONS MAY BE MADE BY THE ACTIVE MEMBERS AT THE ANNUAL MEETING. AT EACH ANNUAL MEETING OF THE MEMBERS, TWO DIRECTORS SHALL BE ELECTED BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT. THE ELECTED BOARD OF DIRECTORS SHALL, AT THEIR FIRST MEETING AFTER THE ANNUAL MEETING, AND EVERY THREE YEARS THEREAFTER, APPOINT TWO VOTING DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BACTIVE MEMBERS SHALL HAVE VOTING RIGHTS ON ALL MATTERS SUBJECT TO THE VOTE FROM THE MEMBERSHIP. ASSOCIATE MEMBERES MAY ATTEND THE MEETINGS OF THE MEMBERSHIP, BUT SHALL NOT HAVE VOTING RIGHTS. HONORARY MEMBERS MAY ATTEND THE MEETINGS OF THE MEMBERSHIP, BUT SHALL NOT HAVE VOTING RIGHTS.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE PRESIDENT. UPON THE PRESIDENT'S APPROVAL, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. THE PRESIDENT SIGNS AND FILES THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CBOARD AND STAFF MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS AS THEY ARISE, AS WELL AS TO DISCLOSE THOSE SITUATIONS THAT ARE EVOLVING THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. STAFF IS REQUIRED TO DISCLOSE TO THE MANAGER AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE TO THE BOARD CHAIR. FOR EACH INTEREST DISCLOSED, THE MANAGER OR BOARD CHAIR WILL DETERMINE THE APPROPRIATE ACTIONS TO TAKE.
FORM 990, PART VI, SECTION B, LINE 15ATHE BOARD OF DIRECTORS MEETS ANNUALLY TO REVIEW THE PERFORMANCE OF THE MANAGER. THE BOARD OF DIRECTORS RECEIVES AND REVIEWS THE AOSCA COMPENSATION SURVEY. BASED ON THE RESULTS OF THE SURVEY, THE BOARD DETERMINES THE MANAGER'S COMPENSATION. A RECORD OF THE MEETING AND DECISION BY THE BOARD IS RETAINED BY THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.