ELECTION COMMISSIONERS ASSOCOATION OF MISSISSIPPI INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: ELECTION COMMISSIONERS ASSOCOATION OF MISSISSIPPI INC (EIN 64-0744890)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-07-22
IRS object ID: 202632039349301163
Schema version: 2025v4.2
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 G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-22T14:53:51-06:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640893061	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Black and Associates P A	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	324 S Main Street	AddressLine1Txt
City	Water Valley	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38965	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640744890	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELECTION COMMISSIONERS ASSOCIATION OF MISSISSIPPI	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% MELISSA L KIMZEY	InCareOfNm
Business Name Control	ELEC	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4344 HWY 315	AddressLine1Txt
City	WATER VALLEY	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38965	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MELISSA L KIMZEY OFFICER	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6624738611	PhoneNum
Signature	2026-05-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSEPH BLACK JR CPA	PreparerPersonNm
PTIN	P00097973	PTIN
Phone	6624731441	PhoneNum
Preparation	2026-07-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$337,903	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MSECAM.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1980	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	ASSOCIATION OF ELECTION COMMISSIONERS OF MISSISSIPPI FROMED FOR THE PURPOSE OF TRAINING, EDUCATION AND VOTER LAWS.	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	-$247,030	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$224,429	PYContributionsGrantsAmt
CY Contributions Grants	$334,818	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$2,656	PYInvestmentIncomeAmt
CY Investment Income	$3,085	CYInvestmentIncomeAmt
PY Other Revenue	-$275,188	PYOtherRevenueAmt
CY Other Revenue	-$247,030	CYOtherRevenueAmt
PY Total Revenue	-$48,103	PYTotalRevenueAmt
CY Total Revenue	$90,873	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$46,120	PYOtherExpensesAmt
CY Other Expenses	$49,148	CYOtherExpensesAmt
PY Total Expenses	$46,120	PYTotalExpensesAmt
CY Total Expenses	$49,148	CYTotalExpensesAmt
PY Revenues Less Expenses	-$94,223	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$41,725	CYRevenuesLessExpensesAmt
Total Assets BOY	$366,973	TotalAssetsBOYAmt
Total Assets EOY	$406,073	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$366,973	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$406,073	NetAssetsOrFundBalancesEOYAmt
Mission	ASSOCIATION OF ELECTION COMMISSIONERS OF MISSISSIPPI FROMED FOR THE PURPOSE OF TRAINING, EDUCATION AND VOTER LAWS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$13,679	ExpenseAmt
Revenue	$337,903	RevenueAmt
Desc	PROVIDED EDUCATION AND TRAINING TO APROXIMATELY 410 MEMBERS OF THE ELECTION COMMISSIONERS OF MISSISSIPPI.	Desc
Total Program Service Expenses	$13,679	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MELISSA L KMIZEY	PersonNm
Phone	6624738611	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4344 HWY 315	AddressLine1Txt
City	WATER VALLEY	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38965	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MELISSA L KIMZEY
TREASURER	0.00	0.00	Yes (X)	$0	$0	$0
SISSY SMITHERMAN
PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0
VAN LOWERY
VICE PRESIDENT	0.00	0.00	Yes (X)	$0	$0	$0
REBECCA TAYLOR
SECRETARY	0.00	0.00	Yes (X)	$0	$0	$0
ANDREW THOMPSON
PARLIMENTARIAN	0.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$18,340	MembershipDuesAmt
Fundraising	$316,478	FundraisingAmt
Total Contributions	$334,818	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,085	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,085	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Contri Rpt Fundraising Event	$316,478	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$247,030	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$247,030	TotalRevenueColumnAmt
Unrelated Business Revenue	-$247,030	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,873	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,085	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$247,030	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$241	TotalAmt
Management And General	$241	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$13,000	TotalAmt
Program Services	$13,000	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$679	TotalAmt
Program Services	$679	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$14,235	TotalAmt
Management And General	$14,235	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$20,323	TotalAmt
Management And General	$20,323	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$670	TotalAmt
Management And General	$670	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,148	TotalAmt
Program Services	$13,679	ProgramServicesAmt
Management And General	$35,469	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$366,973	BOYAmt
EOY	$406,073	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$366,973	BOYAmt
EOY	$406,073	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$366,973	BOYAmt
EOY	$406,073	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$366,973	BOYAmt
EOY	$406,073	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$366,973	BOYAmt
EOY	$406,073	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$41,725	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$2,625	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	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	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	CONVENTIONS	Event1Nm
Gross Receipts Event1	$316,478	GrossReceiptsEvent1Amt
Gross Revenue Event1	$316,478	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$247,030	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$316,478	GrossReceiptsTotalAmt
Gross Revenue Total Events	$316,478	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$247,030	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$247,030	DirectExpenseSummaryEventsAmt
Net Income Summary	$69,448	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	FORM 990 IS PRESENTED AT THE BOARD MEETING FOR REVIEW AND INSPECTION BY EACH BOARD MEMBER.
Conflict of interest policy compliance Part VI line 12c	EACH BOARD MEMBER IS REQUIRED TO SIGN A STATEMENT SAYING THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY. AT EACH MEETING BOARD MEMBERS ARE REQUIRED TO REPORT ANY CONFLICTS THAT HAVE OCCURRED SINCE THE PREVIOUS MEETING.
Governing documents etc available to public Part VI line 19	GOVERNING DOCUMENTS AND OTHER INFORMATION ARE NOT NORMALLY MADE AVAILABLE TO THE PUBLIC.
Explanation of other changes in net assets or fund balances Part XI line 9	BOOK TO TAX ADJUSTMENTS