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    <ReturnTs>2025-06-30T15:22:11-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Chapel Company LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>598 Ramsey Ln</AddressLine1Txt>
        <CityNm>Pleasant Lake</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49272</ZIPCd>
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    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>MICHIGAN CREDITORS BAR ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% CURTIS A ROBERTSON</InCareOfNm>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>5173190342</PhoneNum>
      <USAddress>
        <AddressLine1Txt>416 SOUTH CEDAR STREET SUITE H</AddressLine1Txt>
        <CityNm>LANSING</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48912</ZIPCd>
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      <PersonNm>CURTIS A ROBERTSON</PersonNm>
      <PersonTitleTxt>TREASURERSECRETARY</PersonTitleTxt>
      <PhoneNum>5173190342</PhoneNum>
      <SignatureDt>2025-06-30</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>RANDY CHAPEL</PreparerPersonNm>
      <PTIN>P01028493</PTIN>
      <PhoneNum>5174206783</PhoneNum>
      <PreparationDt>2025-06-30</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>MCBA36.WILDAPRICOT.ORG</WebsiteAddressTxt>
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      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>162367</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>4260</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>123800</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">34307</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16433</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>17874</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>145934</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>72090</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>48704</OtherExpensesTotalAmt>
      <TotalExpensesAmt>120794</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>25140</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>4070</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>29210</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>62870</BOYAmt>
        <EOYAmt>33210</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>62870</BOYAmt>
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        <BOYAmt>58800</BOYAmt>
        <EOYAmt>4000</EOYAmt>
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        <BOYAmt>4070</BOYAmt>
        <EOYAmt>29210</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <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>
        <ProgramServiceExpensesAmt>75264</ProgramServiceExpensesAmt>
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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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      <TotalProgramServiceExpensesAmt>117264</TotalProgramServiceExpensesAmt>
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        <PersonNm>STUART BEST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON SIMS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CURTIS A ROBERTSON</PersonNm>
        <TitleTxt>TREASURERSECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT GOODMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE JAMMAL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN KLAUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN TRUBA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBIN ZDRODOWSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL BUCKLES</PersonNm>
        <TitleTxt>GOVERNMENTAL AFFAIRS CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RIEHL SOLUTIONS INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>416 SOUTH CEDAR STREET SUITE H</AddressLine1Txt>
          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48912</ZIPCd>
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        <PhoneNum>5173383035</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <Event1Nm>GOLF OUTING</Event1Nm>
        <GrossReceiptsEvent1Amt>34307</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>34307</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>16432</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>34307</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>34307</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>16432</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16432</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>17875</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountGOVERNMENT AFFAIRS 6-1000 42,000WEB SERVICES 6-2550 960ASSOCIATION EXPENSE 6-3000 2,480PROGRAM EXPENSES 6-5000 3,264</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearACCRUED EXPENSES 0 4,000DEFERRED REVENUE 58,800 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>(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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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