2012-10-26T13:18:50-05:00 2012-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2011-07-01 381323441 MICHIGAN ASSOCIATION OF SCHOOL BOARDS MICH 5173275900 1001 CENTENNIAL WAY NO 400 LANSING MI 489179279 KATHLEEN HAYES 5173275900 2012-10-16 1 EDWARD L WILLIAMS III CPA P00010218 5173237500 2011 2016-02-24 21:20:13Z KATHLEEN HAYES 1001 CENTENNIAL WAY NO 400 LANSING MI 489179279 4479806 0 X WWW.MASB.ORG X 1949 MI LEADERSHIP/ADVOCACY SERVICES FOR BOARDS OF EDUCATION, STUDENTS & PUBLIC EDUCATION IN MICHIGAN. 20 20 42 72 28959 13631 75896 15000 3883828 3971342 32130 25271 527458 468193 4519312 4479806 71898 126380 0 0 2510672 2501155 0 0 0 1640982 1624214 4223552 4251749 295760 228057 5615052 5761706 1096487 1003264 4518565 4758442 X TO PROVIDE QUALITY EDUCATIONAL LEADERSHIP SERVICES FOR MICHIGAN BOARDS OF EDUCATION AND TO ADVOCATE FOR STUDENT ACHIEVEMENT AND PUBLIC EDUCATION. TO SUPPORT EDUCATIONAL PROGRAMS AND RESOURCES DESIGNED TO HELP SCHOOL BOARD MEMBERS MEET THEIR STATUTORY OBLIGATIONS; IMPROVE EDUCATIONAL PROGRAMS; DEVELOP AND IMPLEMENT EMPLOYEE CONTRACT EVALUATION AND NEGOTIATION SERVICES; ASSIST LOCAL BOARDS IN LOCATING, SCREENING AND EMPLOYING COMPETENT SCHOOL ADMINISTRATORS; ASSIST LOCAL BOARDS WITH THEIR GOVERNMENT RELATIONS, POLICY, AND LEGAL MATTERS; AND OTHER SERVICES DEEMED NECESSARY AND USEFUL TO HELP MEMBERS MEET THEIR OBLIGATIONS. 0 0 1399533 1400647 LEADERSHIP SERVICES: INCLUDES ACTIVITIES THAT ENHANCE LEADERSHIP SKILLS, PROVIDE TRAINING, AND SUPPORT THE ROLE OF SCHOOL BOARD MEMBERS IN MICHIGAN. THIS INCLUDES SERVICES SUCH AS SUPERINTENDENT SEARCH, WORKSHOPS, CONFERENCES AND SEMINARS THAT PROVIDE ACCESS TO INFORMATION NECESSARY TO FULFILL THE OBLIGATIONS OF THE ROLE OF ELECTED SCHOOL BOARD MEMBERS, KNOWLEDGE AND NETWORKING TO ENHANCE BOARD MEMBERS SKILLS AND EFFECTIVENESS. BOARDS OF EDUCATION SERVED: 608 710392 1197233 LEGAL AND POLICY SERVICES: INCLUDES LEGAL STAFF RESEARCH RELATED TO ISSUES FACING SCHOOL BOARD MEMBERS AND PUBLIC EDUCATION, RESULTING IN LEGAL BRIEFS, INFORMATION, PUBLICATIONS AND POLICY AND BYLAW SERVICES FOR MEMBER BOARDS IN THEIR ROLE OF POLICY MAKERS FOR SCHOOL DISTRICTS. ALSO INCLUDES SERVICES TO RESEARCH, DEVELOP AND IMPLEMENT EMPLOYEE CONTRACT EVALUATION AND NEGOTIATION SERVICES. BOARDS OF EDUCATION SERVED: 608 478551 104260 ADVOCACY: INCLUDES GOVERNMENT RELATIONS PROGRAMS THAT PRIMARILY FOCUS ON KEEPING MEMBERS AWARE OF LEGISLATIVE ACTIVITY AT THE STATE AND FEDERAL LEVEL AND REPRESENTING SCHOOL BOARD VIEWS BEFORE LEGISLATIVE AND ADMINISTRATIVE GOVERNMENT, AS WELL AS GRASS ROOTS EFFORTS TO KEEP THE PUBLIC AWARE OF ISSUES THAT FACE PUBLIC EDUCATION. BOARDS OF EDUCATION SERVED: 608 394407 126380 186083 COMMUNICATIONS AND PUBLIC RELATIONS: ACTIVITIES THAT SUPPORT COMMUNICATIONS WITH MEMBERS ON EDUCATIONAL ACTIVITIES AND TRENDS AT THE STATE AND NATIONAL LEVEL. ALSO INCLUDED ARE MEDIA RELATIONS ACTIVITIES AND BOARD MEMBER RECOGNITION PROGRAMS. BOARD OF EDUCATION SERVED: 608 332543 12840 GOVERNANCE: VARIOUS PROGRAMS THAT INCLUDE GOVERNING ACTIVITIES OF THE BOARD OF DIRECTORS AND ACTIVITIES RELATED TO PROGRAMS, POLICIES AND LEGISLATIVE INITIATIVES ADDRESSED BY VARIOUS MEMBERSHIP COMMITTEES AND DELEGATES AT THE ANNUAL MEETING. BOARDS OF EDUCATION SERVED: 608 64120 931663 AFFILIATE MEMBERS AND SERVICES: INCLUDES A VARIETY OF PROGRAMS, GRANTS AND SERVICES THAT SUPPORT SCHOOL BOARD MEMBERS AND PUBLIC EDUCATION. 60398 159026 LEGAL TRUST FUND: ASSISTS LOCAL SCHOOL BOARDS IN SCHOOL DISTRICT LITIGATION CASES THAT HAVE STATEWIDE IMPACT. BOARDS OF EDUCATION SERVED: 608 851468 126380 1289612 3439944 1 0 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 43 0 1 42 1 1 1 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X X NANETTE PEARSON 5173275901 1001 CENTENNIAL WAY SUITE 400 LANSING MI 489179279 DARRYLE J BUCHANAN 5.00 X 0 0 0 FRANK L REID 5.00 X 0 0 0 BRAD BALTENSPERGER 5.00 X 800 0 0 JANICE HOLZ 5.00 X 0 0 0 TIM DETWILER 5.00 X 2513 0 0 LILLIAN FIELDS 5.00 X 0 0 0 MARY P JASON 5.00 X 0 0 0 PAULA SAARI 5.00 X 0 0 0 MARK MCKULSKY 5.00 X 0 0 0 RENNY R RANSBOTTOM 5.00 X 0 0 0 DONALD R HUBLER 5.00 X 0 0 0 CINDY A GANSEN 5.00 X 3650 0 0 LAMAR LEMMONS 5.00 X 0 0 0 ANITA L OSTERMAN 5.00 X 0 0 0 BARBARA RUSSELL 5.00 X 0 0 0 KEITH WARNICK 5.00 X 0 0 0 BURL GHASTIN 10.00 X X 0 0 0 RUTH A COPPENS 10.00 X X 0 0 0 STEVE ZINGER 10.00 X X 0 0 0 GREGORY A PEOPLES 10.00 X X 0 0 0 KATHLEEN HAYES 50.00 X 142567 0 34817 NANETTE PEARSON 50.00 X 96129 0 19147 BRAD BANASIK 50.00 X 101377 0 19544 DONALD P WOTRUBA 50.00 X 105590 0 30696 452626 0 104204 3 0 1 0 0 15000 15000 MEMBERSHIP DUES 900099 2288627 2288627 SERVICE FEES & REIMB 541900 892288 892288 CONFERENCES & SEMINARS 611430 790427 790427 3971342 7665 7665 345301 345301 73523 73523 73523 73523 17606 17606 17606 17606 ADVERTISING 541800 22660 22660 MISCELLANEOUS INCOME 900099 20410 20410 MILAF INCOME 525990 6299 6299 49369 4479806 3991752 28959 444095 126380 126380 302067 241681 60386 1601140 1281061 320079 166450 133175 33275 290473 232405 58068 141025 113097 27928 13300 13300 10610 10610 5100 5100 31255 2682 28573 299562 267604 31958 222153 154273 67880 8231 5344 2887 72748 35 72713 244220 214511 29709 394978 375722 19256 82471 82471 17248 17248 UBIT TAXES 3332 3332 DUES & FEES 154057 49426 104631 LOSS ON MELG INVESTMENT 44477 44477 MISCELLANEOUS 10872 24 10848 9600 237424 -227824 4251749 3439944 811805 0 500 510 1632358 1840477 188236 142183 143657 75364 1231476 870535 283852 360941 1701096 1713493 1665353 1628738 5615052 5761706 406198 437543 682334 548918 7955 16803 1096487 1003264 X 3993799 4248119 524766 510323 4518565 4758442 5615052 5761706 X 228057 11820 X X 0 1 1 X 0 X 8330 30670 191756 75896 15000 321652 3640992 3756441 3851684 3899739 3991752 19140608 3649322 3787111 4043440 3975635 4006752 19462260 0 0 0 19462260 126240 374841 323857 487356 426489 1738783 126240 374841 323857 487356 426489 1738783 6550 5307 11747 22061 13631 59296 3782112 4167259 4379044 4485052 4446872 21260339 0.91540 0.88360 0.08180 0.06940 X 52523 25630 78153 4173596 4251749 362587 90647 0 0 355637 356918 361178 362587 1436320 2154480 61331 91791 135264 78153 366539 88909 89230 90295 90647 359081 538622 20000 51000 83264 52523 206787 521201 441774 79427 710275 428761 281514 360941 INVESTMENT IN MELG 1628738 1628738 DEFERRED COMPENSATION 16803 16803 4479806 4251749 228057 11820 11820 239877 4491626 11820 11820 4479806 0 4479806 4251749 0 4251749 0 4251749 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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. 1 OAKLAND INTERMEDIATE SCHOOL DISTRICT 2111 PONTIAC LAKE ROAD WATERFORD MI 48328 381713563 501(C)(3) 5587 TO REIMBURSE FOR ACTIVITIES THAT SUPPORT COUNTY SCHOOL BOARD GROUP ACTIVITIES. WAYNE COUNTY REGIONAL EDUCATION SERVICE AGENCY 33500 VAN BORN ROAD WAYNE MI 48184 381909530 501(C)(3) 5701 TO REIMBURSE FOR ACTIVITIES THAT SUPPORT COUNTY SCHOOL BOARD GROUP ACTIVITIES. L'ANSE CREUSE PUBLIC SCHOOLS 24076 F V PANKOW BLVD CLINTON TOWNSHIP MI 48036 386022428 501(C)(3) 7500 LEGAL TRUST FUND PAYMENTS TO DISTRICT HURON VALLEY SCHOOLS 2390 SOUTH MILFORD ROAD HIGHLAND MI 48357 386003064 501(C)(3) 7575 LEGAL TRUST FUND PAYMENTS TO DISTRICT WATERFORD SCHOOL DISTRICT 501 N CASS LAKE ROAD WATERFORD MI 48328 386003100 501(C)(3) 20000 LEGAL TRUST FUND PAYMENTS TO DISTRICT SAGINAW ITY SCHOOL DISTRICT 550 MILLARD STREET SAGINAW MI 48607 386003462 501(C)(3) 10000 LEGAL TRUST FUND PAYMENTS TO DISTRICT 6 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE LEGAL TRUST FUND HAS AN ADVISORY BOARD THAT MEETS TO CONSIDER REQUESTS FOR ASSISTANCE FROM MEMBER SCHOOL DISTRICTS WHO ARE FACING LEGAL ISSUES THAT WOULD HAVE A STATEWIDE IMPACT ON PUBLIC EDUCATION. ONCE APPROVED BY THE ADVISORY BOARD, THE DISTRICT CAN SUBMIT DOCUMENTATION TO SUPPORT THE LEGAL EXPENSES UP TO THE AMOUNT APPROVED BY THE ADVISORY BOARD. DEMINIMUS AWARDS ($1,500 EACH) ARE GRANTED TO SCHOOL DISTRICTS THAT MEET THE SPECIFIC CRITERIA OUTLINED IN THE EDUCATION EXCELLENCE AWARDS PROGRAM. MASB DOES NOT PLACE ANY RESTRICTIONS ON THE MONEY ONCE AWARDED TO THE SCHOOL DISTRICTS, AND IT IS UP TO THE SCHOOL DISTRICTS TO MONITOR THE USE IN KEEPING WITH ANY REGULATIONS THEY ARE BOUND TO. MASB ISSUED GRANTS TO ISD'S THAT SUPPORTED COUNTY AREA SCHOOL BOARD GROUPS. MASB DOES NOT HAVE CONTROL OVER THESE GROUPS. MASB REQUIRES THE ISD TO SUBMIT INFORMATION TO MASB IN ORDER TO APPLY FOR THE GRANT. IF THE ISD MEETS THE CRITERIA OUTLINED BY MASB, A GRANT IS ISSUED TO THE ISD WHERE THE COUNTY AREA SCHOOL BOARD GROUP IS ACTIVE. X X X X X X 0 0 0 0 0 0 0 0 0 KATHLEEN HAYES 138417 0 0 0 4150 0 16601 0 18216 0 177384 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS INCLUDE MICHIGAN BOARDS OF EDUCATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE GOVERNING BODY ARE ELECTED BY MEMBER BOARDS. SOME BOARD OF DIRECTOR POSITIONS ARE REGIONAL AND ARE ELECTED BY MEMBERS IN THAT REGION, AND OTHERS ARE AT LARGE AND ARE ELECTED BY THE MEMBERSHIP AS A WHOLE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS MADE BY THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS IF THESE DECISIONS AFFECT THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PROVIDED ELECTRONICALLY TO ALL MEMBERS OF THE BOARD. QUESTIONS AND COMMENTS ARE SOLICITED PRIOR TO FILING. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. A COPY OF THE 990 IS PROVIDED ON BOTH THE PUBLIC WEBSITE AND THE BOARDS ADMINISTRATIVE DOCUMENT STORAGE SITE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO UPDATE THE CONFLICT OF INTEREST FORM ANNUALLY, AND ARE REQUIRED TO INFORM MANAGEMENT OF ANY CHANGES THAT MAY OCCUR BETWEEN WRITTEN UPDATES. THE FORMS ARE REVIEWED BY THE EXECUTIVE STAFF AND A PROCESS IS IN PLACE TO FOLLOW UP ON ANY POTENTIAL CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD CONDUCTS AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. IF COMPENSATION IS BEING REVIEWED, IT INCLUDES COMPARING TOTAL COMPENSATION TO THREE OUTSIDE SOURCES INCLUDING ONE NATIONAL, ONE STATE AND ONE LOCAL COMPENSATION STUDY. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS THEN CONSIDERED, APPROVED AND DOCUMENTED IN THE MINUTES OF THE EXECUTIVE SESSION OF THE BOARD OF DIRECTORS. COMPENSATION FOR ALL OTHER STAFF IS BENCHMARKED TO MARKET STUDIES ON AT LEAST A BIANNUAL BASIS. ANY CHANGES TO TOTAL COMPENSATION FOR STAFF ARE THEN CONSIDERED BY AND APPROVED AS PART OF THE ANNUAL BUDGET PROCESS AND DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS. 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. FINANCIAL REPORTS ARE INCLUDED IN THE ANNUAL REPORT WHICH IS DISTRIBUTED TO MEMBERS AND AVAILABLE ON THE WEBSITE. READERS ARE INVITED TO CONTACT THE BUSINESS OFFICE TO REQUEST ADDITIONAL INFORMATION. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 11,820. OVERSIGHT OF AUDIT FORM 990, PART XII, LINE 2C MICHIGAN ASSOCIATION OF SCHOOL BOARDS HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MICHIGAN EDUCATION LEADERSHIP GROUP 1001 CENTENNIAL WAY SUITE 400 LANSING MI 48917 383318753 PROVIDES BUILDING TO CONSORTIUM OF NON-PROFITS MI 501(C)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 MICHIGAN EDUCATION LEADERSHIP GROUP M 89345 OWNERSHIP PERCENT