STRATEGY STUDIO / PUBLIC DATA EXPLORER

MICHIGAN ASSOCIATION OF COUNTY TREASURERS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
MICHIGAN ASSOCIATION OF COUNTY TREASURERS (EIN 38-2363595)
Tax period
2020-09-01 to 2021-08-31
Filed
2022-06-01
IRS object ID
202241549349300909
Schema version
2020v4.0
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

FieldValueIRS element (for citing)
Return2022-06-01T15:22:17-07:00ReturnTs
Tax Period End2021-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kelly Roberts-Burnett CPA MBA CMGABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18135 Marine City HwyAddressLine1Txt
CityIraCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48023ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN382363595EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHIGAN ASSOCIATION OF COUNTY TREASURERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMICHBusinessNameControlTxt
Phone2318520808PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1co Andrew Kmetz 304 E Ludington AveAddressLine1Txt
CityLudingtonCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49431ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEric SabreePersonNm
Person TitleTreasurerPersonTitleTxt
Phone3132245990PhoneNum
Signature2022-05-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKelly Roberts-Burnett CPA MBA CGMAPreparerPersonNm
PTINP01469575PTIN
Phone8105808164PhoneNum
Preparation2022-05-24PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Last Submission Rqr OOB1LastSubmissionRqrOOBCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerRobert RobinsonPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11045 Independence BlvdAddressLine1Txt
CityCharlotteCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48813ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$109,231GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.mactreasurers.orgWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1934FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTo provide training and networking for the 83 County Treasurers in MichiganActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$75,200CYContributionsGrantsAmt
PY Program Service Revenue$72,660PYProgramServiceRevenueAmt
CY Program Service Revenue$34,005CYProgramServiceRevenueAmt
PY Investment Income$47PYInvestmentIncomeAmt
CY Investment Income$26CYInvestmentIncomeAmt
PY Other Revenue$121,000PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$193,707PYTotalRevenueAmt
CY Total Revenue$109,231CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$120,311PYOtherExpensesAmt
CY Other Expenses$178,578CYOtherExpensesAmt
PY Total Expenses$120,311PYTotalExpensesAmt
CY Total Expenses$178,578CYTotalExpensesAmt
PY Revenues Less Expenses$73,396PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$69,347CYRevenuesLessExpensesAmt
Total Assets BOY$243,213TotalAssetsBOYAmt
Total Assets EOY$173,866TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$243,213NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$173,866NetAssetsOrFundBalancesEOYAmt
MissionTo provide training and networking for the 83 County Treasurers in MichiganMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,975ExpenseAmt
Revenue$5,005RevenueAmt
DescA program directory is issued to members in conjunction with the summer training institute. Training is held several times throughout the year in addition to the training institutes to educate its members.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,500ExpenseAmt
Revenue$29,000RevenueAmt
DescA summer training institute was held in August 2021 to disseminate information and to educate members on matters of law, legislation, and duties as they pertain to the office of County Treasurer.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$0TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$0TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$10,475TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing AddressYes (1)OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonEric SabreePersonNm
Phone3132245990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 Monroe StreetAddressLine1Txt
Address Line25th FloorAddressLine2Txt
CityDetroitCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48226ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Jennifer Nash
President5Yes (X)Yes (X)$0$0$0
Robert Robinson
1st Vice President2Yes (X)Yes (X)$0$0$0
Cathy Lundsford
2nd Vice President2Yes (X)Yes (X)$0$0$0
Andrew Kmetz
Secretary2Yes (X)Yes (X)$0$0$0
Amanda Price
Treasurer2Yes (X)Yes (X)$0$0$0
Jenny Beemer-Fritzinger
Immediate Past President2Yes (X)Yes (X)$0$0$0
Catherine McClary
Director1Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$0FederatedCampaignsAmt
Membership Dues$75,200MembershipDuesAmt
Fundraising$0FundraisingAmt
Related Organizations$0RelatedOrganizationsAmt
Government Grants$0GovernmentGrantsAmt
All Other Contributions$0AllOtherContributionsAmt
Noncash Contributions$0NoncashContributionsAmt
Total Contributions$75,200TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
Program Directory813920$5,005$5,005$0$0
Summer Training Institute813920$29,000$29,000$0$0

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$34,005TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$26TotalRevenueColumnAmt
Related Or Exempt Func Income$26RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt
FieldValueIRS element (for citing)
Contri Rpt Fundraising Event$0ContriRptFundraisingEventAmt
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$109,231TotalRevenueColumnAmt
Related Or Exempt Func Income$34,031RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$147,016TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$600TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$13,168TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,225TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,475TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$425TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
Michigan Corporate Update Fee$40
Credit Card Processing Fees$759
Name Badges & Memorials$2,870

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$178,578TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$240,713BOYAmt
EOY$171,366EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,500BOYAmt
EOY$2,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$243,213BOYAmt
EOY$173,866EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$243,213BOYAmt
EOY$173,866EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$243,213BOYAmt
EOY$173,866EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$243,213BOYAmt
EOY$173,866EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$69,347ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$0NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$0DonatedServicesAndUseFcltsAmt
Investment Expense$0InvestmentExpenseAmt
Prior Period Adjustments$0PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6The association is made up of 83 members from the 83 counties in Michigan
Form 990, Part VI, Section A, Line 7aThe board is elected by the members annually
Form 990, Part VI, Section A, Line 7bDecisions impacting the organization as a whole are voted on by the members
Form 990, Part VI, Section A, Line 91. Jennifer Nash, 200 E Grand River Ave, Howell, MI 48843 2. Robert Robinson, 1045 Independence Blvd, Charlotte, MI 48813 3. Cathy Lundsford, 220 W Ellsworth Ave, Midland, MI 48640 4. Andrew Kmetz, 304 E Ludington Ave, Ludington, MI 49431 5. Amanda Price, 12220 Fillmore St, West Olive, MI 49460 6. Jenny Beemer-Fritzinger, 225 W Main, PO Box 564, Harrison, MI 48625 7. Catherine McClary, 200 N Main St #200, Ann Arbor, MI
Form 990, Part VI, Section B, Line 11bForm 990 was prepared by a member of the association familiar with IRS filings and reviewed and signed by the association Treasurer
Form 990, Part VI, Section C, Line 19All governing documents, policies, and financial statements are provided to all members. Non-members are provided the information upon request

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationAn extension has been filed. Additional time was necessary to file a complete and accurate returnExplanationTxt