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      <PreparerPersonNm>Randy W Chapel</PreparerPersonNm>
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      <PrimaryExemptPurposeTxt>SEE SCHEDULE O STATEMENT 5 1</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>THE MICHIGAN CREDITORS BAR ASSOCIATION PROVIDES ITS 35 FULL AND 10 ASSOCIATE MEMBER FIRMS WITH EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITES.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MCBAS MOST ACTIVE COMMITTEE IS OUR GOVERNMENT AFFAIRS COMMITTEE. WITH THE ASSISTANCE OF OUR LOBBYIST - CONTINUED SCHEDULE O STATEMENT 5(2)</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>JASON SIMS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CURTIS ROBERTSON</PersonNm>
        <TitleTxt>TREASURERSECRETARY</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT GOODMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <PersonNm>JOE JAMMAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN KLAUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <PersonNm>STUART BEST</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <PersonNm>BRIAN TRUBA</PersonNm>
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        <PersonNm>RIEHL SOLUTIONS INC</PersonNm>
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          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
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      <LicensedStatesCd>MI</LicensedStatesCd>
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        <Event1Nm>GOLF OUTING</Event1Nm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTGOVERNMENT AFFAIRS 25,000WEB SERVICES 648ASSOCIATION EXPENSE 1,586</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I LINE 20 - TO CORRECT PREPAID EXPENSE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 0 5,200PREPAID EXPENSE 0 1,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARDEFERRED REVENUE 18,175 23,525</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>(1) THE MCBA PROVIDES SEMINARS ON CREDITORS RIGHTS AND COLLECTION LAW AS WELL AS EDUCATION AND NETWORKING OPPORTUNITIES FOR ATTORNEYS, PARALEGALS, JUDGES,COURT OFFICERS AND MEMBERS OF THE COLLECTION INDUSTRY.(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.</ExplanationTxt>
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