MICHIGAN CREDITORS BAR ASSOCIATION: Form 990EZ, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN CREDITORS BAR ASSOCIATION (EIN 20-1958407)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2018-02-13
- IRS object ID
- 201840609349200604
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-02-13T14:38:43-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 |
| Phone | 5173190342 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 South Cedar Street Suite C | AddressLine1Txt |
| City | Lansing | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48912 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Curtis Robertson | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 2482838630 | PhoneNum |
| Signature | 2017-03-23 | SignatureDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 45.19.201.249 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.mcbaonline.com | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $78,444 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $3,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $8,235 | ProgramServiceRevenueAmt |
| Membership Dues | $39,225 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $26,484 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $12,902 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $13,582 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $1,500 | OtherRevenueTotalAmt |
| Total Revenue | $65,542 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $62,530 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $244 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $6,185 | OtherExpensesTotalAmt |
| Total Expenses | $68,959 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$3,417 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $10,958 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $5 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $7,546 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,958 | BOYAmt |
| EOY | $34,297 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,958 | BOYAmt |
| EOY | $34,297 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $26,751 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,958 | BOYAmt |
| EOY | $7,546 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | 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. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | The Michigan Creditors Bar Association provides its 45 full and 13 associate member firms with educational seminars and networking opportunities. This year the association held a spring seminar with 48 members in attendance; a spring member dinner for 55; a fall member event for 46 and an educational webinar with 19 firms participating. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $4,921 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,921 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Robert Warner | ||||
| President | 10 | $0 | $0 | $0 |
| Jason Sims | ||||
| Vice President | 5 | $0 | $0 | $0 |
| Curtis Robinson | ||||
| Treasurer | 5 | $0 | $0 | $0 |
| Michael Buckles | ||||
| Chair Government Affairs Committee | 15 | $0 | $0 | $0 |
| Gregory Dye | ||||
| Director | 5 | $0 | $0 | $0 |
| Robert Goodman | ||||
| Director | 5 | $0 | $0 | $0 |
| Sarah Grincewicz | ||||
| Director | 5 | $0 | $0 | $0 |
| Joe Jammal | ||||
| Director | 5 | $0 | $0 | $0 |
| Elizabeth Smith | ||||
| Director | 5 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Riehl Solutions Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 South Cedar Street | AddressLine1Txt |
| Address Line2 | Suite C | AddressLine2Txt |
| 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 | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Outing | Event1Nm |
| Gross Receipts Event1 | $26,483 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $0 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $26,483 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $0 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $1,045 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $10,590 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $0 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $0 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,266 | OtherDirectExpensesEvent1Amt |
| Food And Beverage Other Events | $0 | FoodAndBeverageOtherEventsAmt |
| Entertainment Other Events | $0 | EntertainmentOtherEventsAmt |
| Gross Receipts Total | $26,483 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $0 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $26,483 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $0 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $1,045 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,590 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $0 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $0 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,266 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,901 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $13,582 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Header, Line B | Moving from a cash to a modified accrual accounting system to account for membership dues received in a FY for which they are not budgeted. This affects the 2016 FY. |
| Form 990-EZ, Part I, Line 8 | Description;Amount^Spring Seminar Sponsorship;1000|Fall Member Dinner sponsorship;500^Total;1500^ |
| Form 990-EZ, Part I, Line 16 | Description;Amount^Website Membership management software;432|Bank fees;65|Credit Card Processing Fees;276|State filing fees;45|Office Supplies;19|Other;65|Program Expenses;5283^Total;6185^ |
| Form 990-EZ, Part I, Line 20 | Description;Amount^End of year assets under reported in 2015;5^Total;5^ |
| Form 990-EZ, Part II, Line 26 | Description;EOY Amount^Deferred Revenue FY 2017 Membership Dues;26751^Total;26751^ |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The original return was filed prior to the normal filing deadline. At the end of the 2017 FY it was decided to begin modified accrual accounting to correctly place membership dues in the FY for which they were intended. This affected the 2016 return and is the cause for the amended FY 2016 return. | ExplanationTxt |