MICHIGAN CREDITORS BAR ASSOCIATION: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN CREDITORS BAR ASSOCIATION (EIN 20-1958407)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-28
- IRS object ID
- 202421809349201007
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-28T10:07:12-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260541578 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Chapel Company LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 598 Ramsey Ln | AddressLine1Txt |
| City | Pleasant Lake | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49272 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201958407 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN CREDITORS BAR ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 SOUTH CEDAR STREET SUITE H | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48912 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CURTIS A ROBERTSON | PersonNm |
| Person Title | TREASURERSECRE | PersonTitleTxt |
| Phone | 5173190342 | PhoneNum |
| Signature | 2024-06-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CURTIS | PersonFirstNm |
| Person Last | ROBERTSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Randy W Chapel | PreparerPersonNm |
| PTIN | P01028493 | PTIN |
| Phone | 5174206783 | PhoneNum |
| Preparation | 2024-06-28 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | MCBA36.WILDAPRICOT.ORG | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $107,060 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $2,695 | ProgramServiceRevenueAmt |
| Membership Dues | $69,913 | MembershipDuesAmt |
| Fundraising Gross Income | $34,452 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $20,512 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $13,940 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $86,548 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $58,745 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $122 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $53,712 | OtherExpensesTotalAmt |
| Total Expenses | $112,579 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$26,031 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $30,101 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,070 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,926 | BOYAmt |
| EOY | $62,870 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,700 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,626 | BOYAmt |
| EOY | $62,870 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,525 | BOYAmt |
| EOY | $58,800 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,101 | BOYAmt |
| EOY | $4,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | SEE SCHEDULE O STATEMENT 5 1 | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| THE MICHIGAN CREDITORS BAR ASSOCIATION PROVIDES ITS 35 FULL AND 10 ASSOCIATE MEMBER FIRMS WITH EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITES. | $59,152 |
| MCBAS MOST ACTIVE COMMITTEE IS OUR GOVERNMENT AFFAIRS COMMITTEE. WITH THE ASSISTANCE OF OUR LOBBYIST - CONTINUED SCHEDULE O STATEMENT 5(2) | $46,872 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $106,024 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| STUART BEST | ||||
| PRESIDENT | 5.00 | $0 | $0 | $0 |
| JASON SIMS | ||||
| VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| CURTIS A ROBERTSON | ||||
| TREASURERSECRETARY | 5.00 | $0 | $0 | $0 |
| ROBERT GOODMAN | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| JOE JAMMAL | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| KATHLEEN KLAUS | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| ELIZABETH SMITH | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| BRIAN TRUBA | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RIEHL SOLUTIONS INC | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 SOUTH CEDAR STREET SUITE H | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48912 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5173383035 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
| Licensed States | MI | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $34,452 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $34,452 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $20,512 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $34,452 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $34,452 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $20,512 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $20,512 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $13,940 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other expenses Part I line 16 | DESCRIPTION AMOUNTGOVERNMENT AFFAIRS 46,872WEB SERVICES 698ASSOCIATION EXPENSE 2,990PROGRAM EXPENSES 3,152 |
| Description of other assets Part II line 24 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 5,200 0PREPAID EXPENSE 1,500 0 |
| Description of total liabilities Part II line 26 | CATEGORY BEGINNING OF YEAR END OF YEARDEFERRED REVENUE 23,525 58,800 |
| Part III response or note to any other line in Part III | (1) TO FURTHER AND PROMOTE THE IMAGE AND FUNCTION OF THE LEGAL PROFESSION ENGAGED IN CREDITORS RIGHTS LAW, INCLUDING BUT NOT LIMITED TO EDUCATION AND ADVOCACY. TO ENCOURAGE, FOSTER AND ADVANCE PROFESSIONAL PRACTICES AND ETHICAL CONDUCT AND TO PROVIDE AND INTERCHANGE OF IDEAS FOR THE MEMBERS.(2) WE KEEP TABS ON LEGISLATION AND COURT RULES THAT MAY IMPACT THE INDUSTRY IN MICHIGAN BOTH POSITIVELY AND NEGATIVELY. WHEN NECESSARY THE ASSOCIATION WORKS WITH LEGISLATORS OR SUPREME COURT STAFF TO CRAFT RULES AND LEGISLATION. |