MICHIGAN NONPROFIT ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MICHIGAN NONPROFIT ASSOCIATION (EIN 38-2959692)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-14
IRS object ID: 201430459349301433
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-14T11:17:28-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	382771117	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ABRAHAM & GAFFNEY PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3511 COOLIDGE RD SUITE 100	AddressLine1
City	EAST LANSING	City
State	MI	State
ZIP Code	48823	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	382959692	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MICHIGAN NONPROFIT ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MICH	NameControl
Phone	5174922400	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 MARSHALL ST NO 200	AddressLine1
City	LANSING	City
State	MI	State
ZIP Code	48912	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DONNA MURRAY-BROWN	Name
Title	PRESIDENT/CEO	Title
Phone	5174922400	Phone
Date Signed	2014-02-12	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
PTIN	P00406316	PTIN
Phone	5173516836	Phone
Date Prepared	2014-02-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DONNA MURRAY-BROWN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	330 MARSHALL ST NO 200	AddressLine1
City	LANSING	City
State	MI	State
ZIP Code	48912	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5325142	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.MNAONLINE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Type Of Org Other Description	NONPROFIT	TypeOfOrgOtherDescription
Year Formation	1990	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF MNA IS TO SERVE NONPROFITS TO ADVANCE THEIR MISSIONS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	41	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	41	NbrIndependentVotingMembers
Total Nbr Employees	179	TotalNbrEmployees
Total Nbr Volunteers	41	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3557090	ContributionsGrantsPriorYear
Contributions Grants Current Year	4271529	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	754599	ProgramServiceRevenuePriorYear
Program Service Revenue CY	760562	ProgramServiceRevenueCY
Investment Income Prior Year	3461	InvestmentIncomePriorYear
Investment Income Current Year	2106	InvestmentIncomeCurrentYear
Other Revenue Prior Year	38394	OtherRevenuePriorYear
Other Revenue Current Year	11906	OtherRevenueCurrentYear
Total Revenue Prior Year	4353544	TotalRevenuePriorYear
Total Revenue Current Year	5046103	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1125854	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	700937	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2593401	SalariesEtcPriorYear
Salaries Etc Current Year	3071152	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	4740	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1560481	OtherExpensePriorYear
Other Expenses Current Year	1654597	OtherExpensesCurrentYear
Total Expenses Prior Year	5279736	TotalExpensesPriorYear
Total Expenses Current Year	5426686	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-926192	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-380583	RevenuesLessExpensesCY
Total Assets BOY	3607443	TotalAssetsBOY
Total Assets EOY	3135698	TotalAssetsEOY
Total Liabilities BOY	370383	TotalLiabilitiesBOY
Total Liabilities EOY	279221	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3237060	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2856477	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	MICHIGAN NONPROFIT ASSOCIATION(MNA)SERVES NONPROFITS TO ADVANCE THEIR MISSIONS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	1477041	Expense
Grants	109260	Grants
Revenue	0	Revenue
Description	PUBLIC GRANTS - THROUGH STATE AND FEDERAL FUNDING SOURCES, THE ASSOCIATION PROVIDES CAPACITY BUILDING SERVICES, INCLUDING TRAINING, TECHNICAL ASSISTANCE, AND DATA AND TECHNOLOGY SERVICES TO SMALL AND MID-SIZE NONPROFIT ORGANIZATIONS AS WELL AS COLLEGES AND UNIVERSITIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	2318542	Expense
Grants	444832	Grants
Revenue	609637	Revenue
Description	EDUCATIONAL SERVICES - THE ASSOCIATION PROVIDES THROUGH ITS LANSING AND METRO DETROIT OFFICES HIGH-QUALITY, LOW-COST TRAINING TO NONPROFIT BOARDS, STAFF, AND VOLUNTEERS THROUGHOUT MICHIGAN INCLUDING STATEWIDE CONFERENCES AND SMALLER REGIONAL SEMINARS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	991840	Expense
Grants	98156	Grants
Revenue	67976	Revenue
Description	VOLUNTEERISM - THE ASSOCIATION HAS A STRONG COMMITMENT TO VOLUNTEERISM THROUGH ITS AFFILIATIONS WITH THE MICHIGAN CAMPUS COMPACT, THE VOLUNTEER CENTERS OF MICHIGAN, AND THE LEAGUE MICHIGAN, ITS PARTNERSHIP WITH THE MICHIGAN COMMUNITY SERVICE COMMISSION, AND WITH THE SUPPORT OF THE CONNECTMICHIGAN ALLIANCE ENDOWMENT.	Description

Activity Other ActivityOther (2 entries)

ExpenseExpense	GrantsGrants	DescriptionDescription	RevenueRevenue
254111	48689	PUBLIC POLICY - IN AFFILIATION WITH THE COUNCIL OF MICHIGAN FOUNDATIONS, THE ASSOCIATION PROMOTES THE INVOLVEMENT OF MICHIGAN'S NONPROFIT COMMUNITY IN PUBLIC POLICY BY TRAINING ITS LEADERS, BUILDING THE CAPACITY OF ITS ORGANIZATIONS AND ENCOURAGING COLLABORATION WITH PUBLIC POLICYMAKERS.
97606		NONPROFIT OUTREACH - THE ASSOCIATION SERVES BOTH ITS MEMBERS AND THE NONPROFIT SECTRO STATEWIDE THROUGH A VARIETY OF PROGRAMS AND SERVICES.	94855

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	351717	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	48689	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	94855	TotalOfOtherProgramServiceRev
Total Program Service Expense	5139140	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	55	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	179	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	41	NbrVotingGoverningBodyMembers
Number Independent Voting Members	41	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	1	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Own Website	X	OwnWebsite
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	KELLEY KUHN	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5174922404	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	330 MARSHALL ST STE 200	AddressLine1
City	LANSING	City
State	MI	State
ZIP Code	48912	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (44 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
IBRAHAM AHMED
DIRECTOR	1.00	X	0	0	0
CHARLES ANDERSON
DIRECTOR	1.00	X	0	0	0
MICHAEL BOULUS
DIRECTOR	1.00	X	0	0	0
CAROLYN BLOODWORTH
DIRECTOR	1.00	X	0	0	0
SHEILAH CLAY
CHAIR	2.00	X	0	0	0
ROB COLLIER
DIRECTOR	1.00	X	0	0	0
DAVID FIKE
DIRECTOR	1.00	X	0	0	0
ROBERT COHEN
DIRECTOR	1.00	X	0	0	0
PAULA CUNNINGHAM
SECRETARY	2.00	X	0	0	0
SUZANNE GREENBERG
DIRECTOR	1.00	X	0	0	0
SCOTT DZURKA
DIRECTOR	1.00	X	0	0	0
GILDA JACOBS
DIRECTOR	1.00	X	0	0	0
JENNIFER GOULET
DIRECTOR	1.00	X	0	0	0
MICHAEL HANSEN
DIRECTOR	1.00	X	0	0	0
PAUL LONG
DIRECTOR	1.00	X	0	0	0
KATHY HAYES
DIRECTOR	1.00	X	0	0	0
KAREEMAH EL-AMIN
DIRECTOR	1.00	X	0	0	0
REGGIE LAGRAND
DIRECTOR	1.00	X	0	0	0
RICH HOMBERG
DIRECTOR	1.00	X	0	0	0
ROBERT LEFEVRE
DIRECTOR	1.00	X	0	0	0
DAVID DONOVAN
DIRECTOR	1.00	X	0	0	0
RUSSELL MAWBY
CHAIR - EMERITUS	2.00	X	0	0	0
WILLIAM MAYES
DIRECTOR	1.00	X	0	0	0
JOHN SCHNEIDER
DIRECTOR	1.00	X	0	0	0
MAUD LYON
DIRECTOR	1.00	X	0	0	0
DAVID PRICE
DIRECTOR	1.00	X	0	0	0
BILL LIEBOLD
DIRECTOR	1.00	X	0	0	0
JACQUELINE TAYLOR
DIRECTOR	1.00	X	0	0	0
ANNE ROSEWARNE
DIRECTOR	1.00	X	0	0	0
LORNA UTLEY
DIRECTOR	1.00	X	0	0	0
SCOTT SCHROPP
DIRECTOR	1.00	X	0	0	0
BRIDGET CLARK WHITNEY
DIRECTOR	1.00	X	0	0	0
JENEE VELASQUEZ
CHAIR ELECT	2.00	X	0	0	0
DAVID SEAMAN
DIRECTOR	1.00	X	0	0	0
DAVID EISLER
PAST - CHAIR	1.00	X	0	0	0
KIMBERLY HOUSTON-PHILPOT
DIRECTOR	1.00	X	0	0	0
BRANDON SENG
DIRECTOR	1.00	X	0	0	0
MARSHA COOLEY
DIRECTOR	1.00	X	0	0	0
JILL SUTTON
DIRECTOR	1.00	X	0	0	0
JANE ROYER
DIRECTOR	1.00	X	0	0	0
KYLE CALDWELL
PRESIDENT/CEO	40.00		147189	0	4851	X
DONNA MURRAY-BROWN
PRESIDENT/CEO	40.00		100800	0	7988	X
LEON WILSON
EXEC. DIR. HIGHWAY T	40.00		113240	0	3476		X
RENEE ZIENTEK
EXEC. DIR. OF MCC	40.00		100766	0	16547		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	461995	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	32862	TotalOtherCompensation
Number Individuals GT100 K	4	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	398157	MembershipDues
Government Grants	1252751	GovernmentGrants
All Other Contributions	2620621	AllOtherContributions
Total Contributions	4271529	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	FEES AND SPONSORSHIP	Description
Business Code	561000	BusinessCode
Total Revenue Column	760562	TotalRevenueColumn
Related Or Exempt Function Income	760562	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	760562	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2106	TotalRevenueColumn
Exclusion	$2,106	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	279039	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	279039	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER REVENUE	Description
Business Code	900099	BusinessCode
Total Revenue Column	11906	TotalRevenueColumn
Related Or Exempt Function Income	11906	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	11906	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5046103	TotalRevenueColumn
Related Or Exempt Function Income	772468	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$2,106	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	700937	Total
Program Services	700937	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	286143	Total
Program Services	171686	ProgramServices
Management And General	114457	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2334237	Total
Program Services	2303204	ProgramServices
Management And General	28849	ManagementAndGeneral
Fundraising	2184	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	41682	Total
Program Services	39128	ProgramServices
Management And General	2442	ManagementAndGeneral
Fundraising	112	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	262008	Total
Program Services	252278	ProgramServices
Management And General	9554	ManagementAndGeneral
Fundraising	176	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	147082	Total
Program Services	145450	ProgramServices
Management And General	1477	ManagementAndGeneral
Fundraising	155	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	3065	Total
Program Services	2470	ProgramServices
Management And General	585	ManagementAndGeneral
Fundraising	10	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	41109	Total
Program Services	33125	ProgramServices
Management And General	7852	ManagementAndGeneral
Fundraising	132	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	563256	Total
Program Services	533696	ProgramServices
Management And General	29073	ManagementAndGeneral
Fundraising	487	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	227513	Total
Program Services	213049	ProgramServices
Management And General	14226	ManagementAndGeneral
Fundraising	238	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	128167	Total
Program Services	116173	ProgramServices
Management And General	11796	ManagementAndGeneral
Fundraising	198	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	273225	Total
Program Services	226661	ProgramServices
Management And General	45797	ManagementAndGeneral
Fundraising	767	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	149534	Total
Program Services	141682	ProgramServices
Management And General	7723	ManagementAndGeneral
Fundraising	129	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	172357	Total
Program Services	168067	ProgramServices
Management And General	4219	ManagementAndGeneral
Fundraising	71	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	39853	Total
Program Services	37736	ProgramServices
Management And General	2082	ManagementAndGeneral
Fundraising	35	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
ORGANIZATIONAL DUES	42760	41756	987	17
MISCELLANEOUS	11512	10217	1273	22
STAFF/BOARD DEVELOPMENT	2231	1813	411	7
EQUIPMENT RENTAL	15	12	3	0

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5426686	Total
Program Services	5139140	ProgramServices
Management And General	282806	ManagementAndGeneral
Fundraising	4740	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	655	BOY
EOY	1255	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1602963	BOY
EOY	1568576	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1532738	BOY
EOY	1270821	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	95301	BOY
EOY	17406	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	100798	BOY
EOY	42749	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	311279	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	76388	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	274988	BOY
EOY	234891	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3607443	BOY
EOY	3135698	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	206002	BOY
EOY	118664	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	146018	BOY
EOY	142194	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	18363	BOY
EOY	18363	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	370383	BOY
EOY	279221	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	597960	BOY
EOY	798495	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2639100	BOY
EOY	2057982	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3237060	BOY
EOY	2856477	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3607443	BOY
EOY	3135698	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-380583	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4272639	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6902429	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5393782	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3557090	CurrentTaxYearMinus1Year
Current Tax Year	4271529	CurrentTaxYear
Total	24397469	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	677581	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	490270	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	833485	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	754599	CurrentTaxYearMinus1Year
Current Tax Year	760562	CurrentTaxYear
Total	3516497	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	4950220	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7392699	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6227267	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4311689	CurrentTaxYearMinus1Year
Current Tax Year	5032091	CurrentTaxYear
Total	27913966	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Total	0	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Total509	27913966	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21674	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	24658	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5114	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3461	CurrentTaxYearMinus1Year
Current Tax Year	2106	CurrentTaxYear
Total	57013	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21674	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	24658	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5114	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3461	CurrentTaxYearMinus1Year
Current Tax Year	2106	CurrentTaxYear
Total	57013	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	50381	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	76722	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	33358	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	38394	CurrentTaxYearMinus1Year
Current Tax Year	11906	CurrentTaxYear
Total	210761	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5022275	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7494079	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6265739	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4353544	CurrentTaxYearMinus1Year
Current Tax Year	5046103	CurrentTaxYear
Total	28181740	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.99050	PublicSupportPercentage509
Prior Year Support Percentage	0.98770	PriorYearSupportPercentage
Investment Income Percentage	0.00200	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00380	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	1	MailingsMembers
Mailings Members	$143,315	MailingsMembersAmount
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	1	DirectContactLegislators
Direct Contact Legislators	$25,655	DirectContactLegislatorsAmount
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	0	OtherActivities
Total Lobbying Expenditures IIB	168970	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	EXPLANATION OF LOBBYING ACTIVITIES:	Identifier
Return Reference	PART II-B, LINE 1:	ReturnReference
Explanation	MAILINGS AND OTHER CONTACT WITH LEGISLATORS AND OTHER GOVERNMENT OFFICALS REGARDING ISSUES AND LEGISLATURE THAT IS OF INTEREST TO OUR MEMBER ORGANIZATIONS. DISTRIBUTION OF INFORMATION ABOUT SUCH ITEMS AT SEMINARS.	Explanation

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	311279	OtherCostOrOtherBasis
Depreciation	76388	Depreciation
Book Value	234891	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	234891	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	SECURITY DEPOSITS	Description
Amount	$18,363	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	18363	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	5325142	TotRevenueEtcAuditedFinclStmt
Other Revenues	279039	OtherRevenues
Revenue Not Rptd F990	279039	RevenueNotRptdF990
Revenue Subtotal	5046103	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	5046103	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5705725	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	279039	OtherExpensesIncluded
Expenses Not Rptd F990	279039	ExpensesNotRptdF990
Expenses Subtotal	5426686	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	5426686	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	FEDERAL TAX LAW PROVIDES TAX BENEFITS TO NONPROFIT ORGANIZATIONS RECOGNIZED AS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (CODE). THE CODE REQUIRES THAT TAX-EXEMPT ORGANIZATIONS MUST COMPLY WITH FEDERAL TAX LAW TO MAINTAIN TAX-EXEMPT STATUS AND AVOID PENALTIES. AS AN EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE CODE THAT HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION, MICHIGAN NONPROFIT ASSOCIATION IS ONLY SUBJECT TO TAX ON UNRELATED BUSINESS INCOME AS DEFINED BY SECTION 509(A)(1) OF THE CODE. MICHIGAN NONPROFIT ASSOCIATION HAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2013. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE ON THE FINANCIAL STATEMENTS. THE AMOUNT OF INCOME TAX BENEFIT THAT MAY BE DISALLOWED BY THE INTERNAL REVENUE SERVICE (IRS), IF ANY, CANNOT BE DETERMINED AT THIS TIME ALTHOUGH MICHIGAN NONPROFIT ASSOCIATION EXPECTS SUCH AMOUNTS, IF ANY, TO BE IMMATERIAL. INTEREST AND/OR PENALTIES ON AN AMOUNT OF INCOME TAXES DEEMED UNDERPAID, IF ANY, WILL BE CLASSIFIED AS INCOME TAXES IN THE FINANCIAL STATEMENTS. MICHIGAN NONPROFIT ASSOCIATION HAS NOT RECOGNIZED ANY INTEREST OR PENALTIES PAYABLE IN THE STATEMENT OF FINANCIAL POSITION AS OF JUNE 30, 2013, OR INTEREST OR PENALTIES EXPENSE IN THE STATEMENT OF ACTIVITIES FOR THE YEAR THEN ENDED. MICHIGAN NONPROFIT ASSOCIATION IS SUBJECT TO IRS AND STATE EXAMINATIONS FOR A PERIOD OF AT LEAST THREE (3) YEARS AFTER THE FORM 990 HAS BEEN FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		SUBLEASE REVENUE
PART XII, LINE 2D - OTHER ADJUSTMENTS:		RENT EXPENSES ASSOCIATED WITH SUBLEASED SPACE

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (82 entries)

EIN Of RecipientEINOfRecipient	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
SAGINAW VALLEY STATE UNIVERSITY
381798800	6310	NONPROFIT OUTREACH
THE JEWISH ENSEMBLE THEATRE
382861818	122500	NONPROFIT OUTREACH & EDUCATIONAL
THE UNIVERSITY OF MICHIGAN - FLINT
386006309	15000	EDUCATIONAL
CENTERS FOR NONPROFITS & VOTING
204568862	16000	EDUCATIONAL
ACCESS
237444497	5000	PUBLIC POLICY
CULTURAL ALLIANCE OF SOUTHEASTERN MICHIGAN
261476029	37500	EDUCATIONAL
DETROIT SYMPHONY ORCHESTRA
381385132	190000	EDUCATIONAL & PUBLIC POLICY
LAKE SUPERIOR STATE UNIVERSITY
381880022	27438	NONPROFIT OUTREACH, VOLUNTERISM, PUBLIC POLICY
DETROIT CHAMBER WINDS AND STRINGS
382445218	93141	EDUCATIONAL
CENTRAL MICHIGAN UNIVERSITY
386004447	18009	EDUCATIONAL
EASTERN MICHIGAN UNIVERSITY
386005986	12351	EDUCATIONAL, PUBLIC POLICY
WESTERN MICHIGAN UNIVERSITY
386007327	16748	EDUCATIONAL
MOTHERING JUSTICE
453740989	5000	NONPROFIT OUTREACH
(no name)
		EDUCATIONAL
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		EDUCATIONAL
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		EDUCATIONAL
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		VOLUNTERISM
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		EDUCATIONAL
(no name)
		EDUCATIONAL
(no name)
		EDUCATIONAL
(no name)
		VOLUNTERISM
(no name)
		NONPROFIT CENTER
(no name)
		EDUCATIONAL
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT CENTER
(no name)
		EDUCATIONAL
(no name)
		EDUCATIONAL
(no name)
		EDUCATIONAL
(no name)
		PUBLIC POLICY
(no name)
		NONPROFIT OUTREACH
(no name)
		PUBLIC POLICY
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		VOLUNTERISM
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPORFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		PUBLIC POLICY
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH
(no name)
		NONPROFIT OUTREACH

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: ORGANIZATIONS APPROVED FOR FEDERAL FINANCIAL AWARDS ARE REQUIRED TO SIGN A MEMORANDUM OF UNDERSTANDING WITH THE MICHIGAN NONPROFIT ASSOCIATION. THE MEMORANDUM EXPLAINS THE CONDITIONS OF THE AWARD, REPORTING STRUCTURES, AMOUNT AND PURPOSE OF THE AWARD. THE MEMORANDUM IS SIGNED BY AN AUTHORIZED REPRESENTATIVE OF BOTH THE RECIPIENT ORGANIZATION AND MICHIGAN NONPROFIT ASSOCIATION. IN ADDITION, STAFF STAY IN COMMUNICATION WITH AWARDEES AT LEAST MONTHLY TO MONITOR PROGRESS AND OFFER TECHNICAL ASSISTANCE. A COMPLIANCE AUDIT TAKES PLACE AT THE BEGINNING OF THE PROJECT PERIOD AND AT THE END OF THE PROJECT PERIOD TO ASSURE COMPLIANCE WITH THE FUNDED PROPOSAL AS WELL AS WITH APPLICABLE FEDERAL LAW AND POLICY. SITE VISITS ARE MADE TO AWARDEES WHILE FUNDS ARE BEING UTILIZED. INDIVIDUALS ARE INTERVIEWED AND RECORDS ARE REVIEWED TO ASSURE APPROPRIATE PROGRESS TOWARD AWARD GOALS AND COMPLIANCE WITH PROGRAM REQUIREMENTS, STATE AND FEDERAL LAWS AND REGULATIONS. IF NONCOMPLIANCE OR LACK OF PROGRESS IS DISCOVERED, STAFF PROVIDE TECHNICAL ASSISTANCE TO CORRECT THE SITUATION BEFORE FURTHER FUNDS ARE DISTRIBUTED. IF THE SITUATION IS OF A SERIOUS NATURE, FEDERAL STAFF ARE NOTIFIED AND SUGGESTED REMEDIES DISCUSSED. IF THE AWARDEE IS UNWILLING OR UNABLE TO CORRECT THE SITUATION, FEDERAL STAFF ARE NOTIFIED AND STEPS ARE TAKEN TO RECOVER FUNDS AWARDED.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 4	THE ORGANIZATION RESTATED ITS ARTICLES OF INCORPORATION.
FORM 990, PART VI, SECTION B, LINE 11	THE AUDIT COMMITTEE, FINANCE COMMITTEE AND EXECUTIVE COMMITTEE OF THE MNA BOARD OF DIRECTORS WILL REVIEW THE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUAL DISCLOSURES ARE REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMMITTEE OF THE BOARD DECIDES ON THE COMPENSATION OF THE CEO DURING THE ANNUAL REVIEW PROCESS. IT IS THE PRACTICE OF THE ORGANIZATION TO LOOK AT COMPENSATION AND BENEFIT SURVEYS WITH NONPROFIT DATA WHEN DETEREMINING COMPENSATION FOR KEY EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE THROUGH THE ORGANIZATIONS WEBSITE AND UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.	OVERSIGHT PROCESS