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MICHIGAN INTERCOLLEGIATE ATHLETIC ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN INTERCOLLEGIATE ATHLETIC ASSOCIATION INC (EIN 38-2653727)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-12-18
IRS object ID
202543529349301304
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-12-18T11:49:50-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN383385434PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MAIER & ASSOC ACCOUNTING SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15982 WESTSIDE SAGINAW RDAddressLine1Txt
CityBAY CITYCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48706ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN382653727EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN INTERCOLLEGIATEBusinessNameLine1Txt
Business Name Line2ATHLETIC ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone3134338837PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13167 TURNBERRY DRIVEAddressLine1Txt
CityWHITE LAKECityNm
State AbbreviationMIStateAbbreviationCd
ZIP48383ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJASON HORNPersonNm
Person TitleCOMMISSIONERPersonTitleTxt
Signature2025-12-02SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANGELA KOWALSKIPreparerPersonNm
PTINP01356604PTIN
Phone9894391098PhoneNum
Preparation2025-12-02PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJASON HORNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13167 TURNBERRY DRIVEAddressLine1Txt
CityWHITE LAKECityNm
State AbbreviationMIStateAbbreviationCd
ZIP48383ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$438,618GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MIAA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1888FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTHE MICHIGAN INTERCOLLEGIATE ATHLETIC ASSOCIATION (MIAA) PROMOTES AND GOVERNS THE ATHLETIC COMPETITION FOR THE NINE MEMBER INSTITUTIONS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$368,041PYContributionsGrantsAmt
CY Contributions Grants$372,046CYContributionsGrantsAmt
PY Program Service Revenue$63,159PYProgramServiceRevenueAmt
CY Program Service Revenue$65,805CYProgramServiceRevenueAmt
PY Investment Income$72PYInvestmentIncomeAmt
CY Investment Income$767CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$431,272PYTotalRevenueAmt
CY Total Revenue$438,618CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$236,632PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$242,404CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$229,521PYOtherExpensesAmt
CY Other Expenses$224,826CYOtherExpensesAmt
PY Total Expenses$466,153PYTotalExpensesAmt
CY Total Expenses$467,230CYTotalExpensesAmt
PY Revenues Less Expenses-$34,881PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$28,612CYRevenuesLessExpensesAmt
Total Assets BOY$22,259TotalAssetsBOYAmt
Total Assets EOY$16TotalAssetsEOYAmt
Total Liabilities EOY$6,369TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,259NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$6,353NetAssetsOrFundBalancesEOYAmt
MissionTHE MICHIGAN INTERCOLLEGIATE ATHLETIC ASSOCIATION (MIAA) PROMOTES AND GOVERNS THE ATHLETIC COMPETITION FOR THE NINE MEMBER INSTITUTIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$387,836ExpenseAmt
Revenue$65,805RevenueAmt
DescTO PROMOTE AND GOVERN THE ATHLETIC PROGRAMS AT THE 9 MEMBER INSTITUTIONS.Desc
Total Program Service Expenses$387,836TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee5EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
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)
PersonJASON HORNPersonNm
Phone3134338837PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13167 TURNBERRY DRIVEAddressLine1Txt
CityWHITE LAKECityNm
State AbbreviationMIStateAbbreviationCd
ZIP48383ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerInd
DR WAYNE WEBSTER
PRESIDENT AYes (X)$0$0$0
DR JOSEPH OLDENWALD
PRESIDENT AYes (X)$0$0$0
GREGORY ELZINGA
PRESIDENT CAYes (X)$0$0$0
MATTHEW SCOGIN
PRESIDENT HOYes (X)$0$0$0
DR JORGE GONZALEZ
PRESIDENT KAYes (X)$0$0$0
DR STEVEN COREY
PRESIDENT OLYes (X)$0$0$0
DR KATIE CONBOY
PRESIDENT STYes (X)$0$0$0
DREARL BROOKS
PRESIDENT TRYes (X)$0$0$0
DR JEFFREY DOCKING
PRESIDENT ADYes (X)$0$0$0
JASON HORN
COMMISSIONER$148,932$0$040.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$148,932TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$240,845MembershipDuesAmt
All Other Contributions$131,201AllOtherContributionsAmt
Total Contributions$372,046TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescATHLETIC TOURNAMENTSDesc
Business711210BusinessCd
Total Revenue Column$65,805TotalRevenueColumnAmt
Related Or Exempt Func Income$65,805RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$65,805TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$767TotalRevenueColumnAmt
Related Or Exempt Func Income$767RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$438,618TotalRevenueColumnAmt
Related Or Exempt Func Income$66,572RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$148,932TotalAmt
Program Services$74,466ProgramServicesAmt
Management And General$74,466ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$75,834TotalAmt
Program Services$75,834ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,237TotalAmt
Program Services$3,237ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,401TotalAmt
Program Services$14,401ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$800TotalAmt
Management And General$800ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,128TotalAmt
Management And General$4,128ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$561TotalAmt
Program Services$561ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$83,190TotalAmt
Program Services$83,190ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,632TotalAmt
Program Services$5,632ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
COORDINATION OF OFFICIALS$51,310$51,310
ATHLETIC TOURNAMENTS$47,177$47,177
ATHLETIC AWARDS$30,103$30,103
TELEPHONE$1,925$1,925

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$467,230TotalAmt
Program Services$387,836ProgramServicesAmt
Management And General$79,394ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$22,259BOYAmt
EOY$16EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,259BOYAmt
EOY$16EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$6,369EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$6,369EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,259BOYAmt
EOY-$6,353EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,259BOYAmt
EOY-$6,353EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,259BOYAmt
EOY$16EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$28,612ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$320,441CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$313,562CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$307,010CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$368,041CurrentTaxYearMinus1YearAmt
Current Tax Year$372,046CurrentTaxYearAmt
Total$1,681,100TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$320,441CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$313,562CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$307,010CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$368,041CurrentTaxYearMinus1YearAmt
Current Tax Year$372,046CurrentTaxYearAmt
Total$1,681,100TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,681,100PublicSupportTotal170Amt
Total Support$1,681,100TotalSupportAmt
Gross Receipts Rltd Activities$242,371GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationMISCELLANEOUS 0ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE MEMEBERS OF THE ORGANIZATION ARE MADE UP OF 9 COLLEGE/UNIVERSITIES.
FORM 990, PAGE 6, PART VI, LINE 9DR. WAYNE WEBSTER 611 E. PORTER ST ALBION, MI 49224 DR. JOSEPH OLDENWALD 614 W. SUPERIOR ST ALMA, MI 48801 GREGORY ELZINGA 3201 BURTON SE GRAND RAPIDS, MI 49546 MATTHEW SCOGIN 141 EAST 12TH ST HOLLAND, MI 49423 DR. JORGE GONZALEZ 1200 ACADEMY ST KALAMAZOO, MI 49006 DR. STEVEN COREY 320 S MAIN STREET OLIVET, MI 49076 DR. KATIE CONBOY ST MARY'S COLLEGE NOTRE DAME, IN 46556 DR.EARL BROOKS ONE UNIVERSITY AVENUE ANGOLA, IN 46703 DR. JEFFREY DOCKING 110 SOUTH MADISON ADRIAN , MI 49221
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PROVIDED TO THE PRESIDENTS OF THE MIAA'S MEMBER SCHOOLS FOR REVIEW, DISCUSSION, AND SUGGESTED REVISIONS. WHEN SATISFIED THAT THE FORM 990 IS PROPERLY COMPLETED, THE MEMBER SCHOOL PRESIDENTS PROVIDE THE COMMISSIONER WITH A RECOMMENDATION FOR FILING THE FORM 990.
FORM 990, PAGE 6, PART VI, LINE 15ATHE SALARY OF, AND EXPENSES FOR SERVICES RENDERED BY, THE COMMISSIONER ARE DEFINED ANNUALLY BY THE PRESIDENTS OF THE MIAA MEMBER SCHOOLS.
FORM 990, PAGE 6, PART VI, LINE 19THE MIAA'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WOULD BE MADE AVAILABLE UPON REQUEST.

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