MICHIGAN CROP IMPROVEMENT ASSOCIATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN CROP IMPROVEMENT ASSOCIATION (EIN 38-6093249)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-03-19
- IRS object ID
- 201500789349300420
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-03-19T13:27:24-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382157642 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489123291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 386093249 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN CROP IMPROVEMENT ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
| Phone | 5173323546 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 21008 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48909 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MUMBY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5173323546 | PhoneNum |
| Signature | 2015-02-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARK L LOCKWITZ CPA | PreparerPersonNm |
| PTIN | P00948433 | PTIN |
| Phone | 5173237500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID MUMBY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 21008 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48909 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,328,831 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MICHCROP.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1927 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | SEED RESEARCH, DEVELOPMENT, TESTING, AND CERTIFICATION TO PROMOTE THE PRODUCTION OF SEED STOCK. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 43 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $891,366 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $839,197 | CYProgramServiceRevenueAmt |
| PY Investment Income | $33,426 | PYInvestmentIncomeAmt |
| CY Investment Income | $53,478 | CYInvestmentIncomeAmt |
| PY Other Revenue | $332,430 | PYOtherRevenueAmt |
| CY Other Revenue | $444,880 | CYOtherRevenueAmt |
| PY Total Revenue | $1,257,222 | PYTotalRevenueAmt |
| CY Total Revenue | $1,337,555 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $683,530 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $732,024 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $455,864 | PYOtherExpensesAmt |
| CY Other Expenses | $492,134 | CYOtherExpensesAmt |
| PY Total Expenses | $1,154,394 | PYTotalExpensesAmt |
| CY Total Expenses | $1,239,158 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $102,828 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $98,397 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,905,513 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,115,618 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $218,174 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $339,542 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,687,339 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,776,076 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $660,306 | ExpenseAmt |
| Revenue | $695,751 | RevenueAmt |
| Desc | SEED TESTING AND CERTIFICATION FOR THE ASSOCIATION'S 101 MEMBERS. 124,727 ACRES WERE INSPECTED IN 2014 AND OVER 10,455 LAB TESTS PERFORMED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $458,857 | ExpenseAmt |
| Revenue | $580,681 | RevenueAmt |
| Desc | PURCHASE AND CERTIFICATION OF FOUNDATION SEED FOR THE ASSOCIATION'S 101 MEMBERS. 1,067,975 BUSHELS WERE CERTIFIED IN 2014. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $15,000 | ExpenseAmt |
| Grant | $15,000 | GrantAmt |
| Desc | EDUCATIONAL SCHOLARSHIPS TO STUDENTS IN THE CROP AND SOIL SCIENCE DEPARTMENT AT MICHIGAN STATE UNIVERSITY. 10 SCHOLARSHIPS WERE AWARDED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,134,163 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 43 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET POLICELLA | PersonNm |
| Phone | 5173323546 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2901 W JOLLY RD | AddressLine1Txt |
| City | OKEMOS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48864 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DOUG BUHLER | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL VARNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $375 | $0 | $0 | |
| RICHARD KAITANY | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HAUCK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $375 | $0 | $0 | |
| FRANK SZYMANSKI | ||||||
| DIRECTOR | 0.50 | Yes (X) | $250 | $0 | $0 | |
| MARK VOLLMAR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $375 | $0 | $0 | |
| DAVID MUMBY | ||||||
| PRESIDENT | 0.50 | Yes (X) | $125 | $0 | $0 | Yes (X) |
| BILL IRRER | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $375 | $0 | $0 | Yes (X) |
| LARRY METZ | ||||||
| SECRETARY/TREASURER | 0.50 | Yes (X) | $250 | $0 | $0 | Yes (X) |
| RANDY JUDD | ||||||
| MANAGER | 40.00 | $117,389 | $0 | $23,766 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $119,514 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $23,766 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN STATE UNIVERSITY | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 426 AUDITORIUM RD | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48824 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | TESTING | ServicesDesc |
| Compensation | $248,005 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSPECTION/TAG REVENUE | 900099 | $598,200 | $598,200 |
| OTHER SEED REVENUE | 111000 | $139,216 | $139,216 |
| TESTING REVENUE | 900099 | $97,551 | $97,551 |
| MEMBERSHIP DUES | 900099 | $2,450 | $2,450 |
| MISC. PROGRAM REVENUE | 900099 | $1,780 | $1,780 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $839,197 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,478 | TotalRevenueColumnAmt |
| Exclusion | $53,478 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,645 | TotalRevenueColumnAmt |
| Exclusion | $7,645 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,428,511 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $991,276 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $437,235 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $437,235 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,337,555 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,276,432 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $61,123 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
| Program Services | $15,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,245 | TotalAmt |
| Program Services | $115,631 | ProgramServicesAmt |
| Management And General | $32,614 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,834 | TotalAmt |
| Program Services | $402,547 | ProgramServicesAmt |
| Management And General | $30,287 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,690 | TotalAmt |
| Program Services | $16,452 | ProgramServicesAmt |
| Management And General | $1,238 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,491 | TotalAmt |
| Program Services | $79,509 | ProgramServicesAmt |
| Management And General | $5,982 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,764 | TotalAmt |
| Program Services | $44,422 | ProgramServicesAmt |
| Management And General | $3,342 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $367 | TotalAmt |
| Program Services | $341 | ProgramServicesAmt |
| Management And General | $26 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,200 | TotalAmt |
| Program Services | $3,906 | ProgramServicesAmt |
| Management And General | $294 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,328 | TotalAmt |
| Program Services | $37,506 | ProgramServicesAmt |
| Management And General | $2,822 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,679 | TotalAmt |
| Program Services | $21,092 | ProgramServicesAmt |
| Management And General | $1,587 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,800 | TotalAmt |
| Program Services | $138,388 | ProgramServicesAmt |
| Management And General | $10,412 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,945 | TotalAmt |
| Program Services | $33,430 | ProgramServicesAmt |
| Management And General | $2,515 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,085 | TotalAmt |
| Program Services | $3,799 | ProgramServicesAmt |
| Management And General | $286 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,998 | TotalAmt |
| Program Services | $9,298 | ProgramServicesAmt |
| Management And General | $700 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,691 | TotalAmt |
| Program Services | $1,573 | ProgramServicesAmt |
| Management And General | $118 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,116 | TotalAmt |
| Program Services | $55,909 | ProgramServicesAmt |
| Management And General | $4,207 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,731 | TotalAmt |
| Program Services | $15,560 | ProgramServicesAmt |
| Management And General | $1,171 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| RESEARCH EXPENSES | $52,300 | $48,640 | $3,660 |
| EMPLOYEE EXPENSES | $43,867 | $40,797 | $3,070 |
| VARIETY DEVELOPMENT | $21,524 | $21,524 | |
| DONATIONS | $20,000 | $20,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,503 | TotalAmt |
| Program Services | $8,839 | ProgramServicesAmt |
| Management And General | $664 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,239,158 | TotalAmt |
| Program Services | $1,134,163 | ProgramServicesAmt |
| Management And General | $104,995 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207 | BOYAmt |
| EOY | $171 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,618 | BOYAmt |
| EOY | $745,715 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,574 | BOYAmt |
| EOY | $71,608 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,377 | BOYAmt |
| EOY | $255,838 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $837 | BOYAmt |
| EOY | $31,911 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,666,457 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,063,241 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,686 | BOYAmt |
| EOY | $603,216 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,373,214 | BOYAmt |
| EOY | $1,407,159 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,905,513 | BOYAmt |
| EOY | $3,115,618 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,958 | BOYAmt |
| EOY | $109,156 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,216 | BOYAmt |
| EOY | $230,386 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,174 | BOYAmt |
| EOY | $339,542 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,687,339 | BOYAmt |
| EOY | $2,776,076 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,687,339 | BOYAmt |
| EOY | $2,776,076 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,905,513 | BOYAmt |
| EOY | $3,115,618 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $98,397 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$9,660 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,994,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,842,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,129,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,984,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,267,708 | CurrentTaxYearAmt |
| Total | $10,218,412 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,994,706 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,842,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,129,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,984,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,267,708 | CurrentTaxYearAmt |
| Total | $10,218,412 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,218,412 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,373 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,123 | CurrentTaxYearAmt |
| Total | $178,586 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $26,513 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,375 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,373 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $61,123 | CurrentTaxYearAmt |
| Total | $178,586 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,021,219 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,875,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,149,506 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,021,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,328,831 | CurrentTaxYearAmt |
| Total | $10,396,998 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98280 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98360 | PublicSupportPY509Pct |
| Investment Income CY | 0.01720 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01640 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $184,644 | OtherCostOrOtherBasisAmt |
| Book Value | $184,644 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,036,463 | OtherCostOrOtherBasisAmt |
| Depreciation | $740,820 | DepreciationAmt |
| Book Value | $295,643 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $150,372 | OtherCostOrOtherBasisAmt |
| Depreciation | $72,296 | DepreciationAmt |
| Book Value | $78,076 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $235,852 | DepreciationAmt |
| Book Value | $24,213 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,913 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,273 | DepreciationAmt |
| Book Value | $20,640 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $603,216 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | IN 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS FOR STUDENTS ATTENDING MSU | GrantTypeTxt |
| Recipient | 10 | RecipientCnt |
| Cash Grant | $15,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS 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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| FRANK SZYMANSKI | |||
| DIRECTOR | $13,106 | LAB SEED | 0 |
| MICHAEL HAUCK | |||
| DIRECTOR | $53,088 | LAB SEED | 0 |
| BILL IRRER | |||
| OFFICER/DIRECTOR | $155,199 | LAB SEED | 0 |
| PAUL VARNER | |||
| DIRECTOR | $1,001,700 | LAB SEED | 0 |
| DAVID MUMBY | |||
| OFFICER/DIRECTOR | $13,877 | LAB SEED | 0 |
| MARK VOLLMAR | |||
| DIRECTOR | $17,966 | LAB SEED | 0 |
| LARRY METZ | |||
| OFFICER/DIRECTOR | $153,130 | LAB SEED | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION'S MEMBERS INCLUDE ACTIVE MEMBERS, ASSOCIATE MEMBERS, AND HONORARY MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | NOMINATION 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 7B | ACTIVE 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 11 | THE 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 12C | BOARD 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 15A | THE 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 19 | ALL 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. |
| FORM 990, PART XII, LINE 2C | MICHIGAN CROP IMPROVEMENT ASSOCIATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
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