MIDWESTERN GOVERNORS ASSOCIATION: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: MIDWESTERN GOVERNORS ASSOCIATION (EIN 27-4862860)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-06
IRS object ID: 201723109349300322
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-06T08:20:44-06:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521853933	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JONES MARESCA & MCQUADE PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10500 LITTLE PATUXENT PARKWAY SUITE	AddressLine1Txt
Address Line2	770	AddressLine2Txt
City	COLUMBIA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21044	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274862860	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MIDWESTERN GOVERNERS ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MIDW	BusinessNameControlTxt
Phone	2023671112	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW NO 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JESSE HEIER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2023671112	PhoneNum
Signature	2017-10-27	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID JONES	PreparerPersonNm
PTIN	P01361002	PTIN
Phone	4108840220	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.88.174.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-10-27	IPDt
IP Tm	16:17:05	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	6B3294020F42B9E559A00BBAECB87153F921F36C	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F7982A8D012BADEA0313C8075F79BB001DE4FBCD	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2018-03-14 21:41:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JESSE HEIER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW NO 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$366,227	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MIDWESTERNGOVERNORS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	TO BRING TOGETHER GOVERNORS AND THEIR STAFF TO WORK COOPERATIVELY ON PUBLIC POLICY ISSUES OF SIGNIFICANCE TO THE REGION. MGA PROVIDES MEMBERSHIP OPPORTUNITIES TO ORGANIZATIONS TO SUPPORT ACTIVITIES AND EVENTS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	9	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$93,557	PYContributionsGrantsAmt
CY Contributions Grants	$205,103	CYContributionsGrantsAmt
PY Program Service Revenue	$170,000	PYProgramServiceRevenueAmt
CY Program Service Revenue	$160,000	CYProgramServiceRevenueAmt
PY Investment Income	$1,130	PYInvestmentIncomeAmt
CY Investment Income	$1,124	CYInvestmentIncomeAmt
PY Other Revenue	$250	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$264,937	PYTotalRevenueAmt
CY Total Revenue	$366,227	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$409,828	PYOtherExpensesAmt
CY Other Expenses	$443,111	CYOtherExpensesAmt
PY Total Expenses	$409,828	PYTotalExpensesAmt
CY Total Expenses	$443,111	CYTotalExpensesAmt
PY Revenues Less Expenses	-$144,891	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$76,884	CYRevenuesLessExpensesAmt
Total Assets BOY	$439,620	TotalAssetsBOYAmt
Total Assets EOY	$355,926	TotalAssetsEOYAmt
Total Liabilities BOY	$16,650	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,840	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$422,970	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$346,086	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	NONE	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$202,045	ExpenseAmt
Revenue	$160,000	RevenueAmt
Desc	CHAIR'S AGENDA - EACH YEAR, THE MGA LEADS A "CHAIR'S INITIATIVE," WHICH IS SELECTED BY THE MGA CHAIR. MOST RECENTLY, THE MGA HAS TACKLED THE ISSUES OF REDUCING POVERTY AND EXPANDING OPPORTUNITIES, STRENGTHENING THE PROPANE SUPPLY CHAIN, AND REDUCING THE SPREAD OF AQUATIC INVASIVE SPECIES. THE CHAIR'S AGENDA TYPICALLY CONSISTS OF A WORKING GROUP COMPRISED OF STATE STAFF, INDUSTRY LEADERS, AND RELEVANT STAKEHOLDERS, AND THE GROUP HOLDS REGULAR CONFERENCE CALLS, AS WELL AS IN-PERSON MEETING(S) DURING THE CHAIR'S TERM.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$37,394	ExpenseAmt
Desc	AMERICA'S SMARTLAND - MGA HOSTS AN ONGOING AMERICA'S SMARTLAND DISCUSSION SERIES TO BRING TOGETHER STATE STAFF, RELEVANT STAKE-HOLDERS, AND POLICY EXPERTS TO DISCUSS PRESSING REGIONAL ISSUES, SHARE EXPERIENCES, AND BRAINSTORM SOLUTIONS TO ISSUES OF IMPORTANCE IN THE REGION. TYPICALLY, THE MGA HOLDS A FEW CONFERENCE CALLS WITH STATE STAFF TO GAIN A SOLID UNDERSTANDING OF THE CONCERN OR NEED, AND THEN HOSTS A DAY-LONG MEETING ON THE SPECIFIC TOPIC TO PROVIDE STATES THE OPPORTUNITY TO DISCUSS THE ISSUE IN-PERSON AND CONNECT WITH RELEVANT PEOPLE, GROUPS, AND/OR SUBJECT-MATTER EXPERTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$21,755	ExpenseAmt
Desc	ANNUAL REPORT AND PUBLICATIONS - THE MGA PROVIDES A FORUM FOR THE EXCHANGE OF INFORMATION BY SPONSORING PERIODIC MEETINGS AND REGULARLY PRODUCING PUBLICATIONS THAT KEEP THE GOVERNORS AND THEIR STAFFS IN TOUCH WITH NEWS FROM OUR REGION AND THE NATION'S CAPITAL. ANNUAL MEETINGS OF THE GOVERNORS WERE FIRST HELD IN 1962, AND SINCE THEN THE MGA HAS ALSO ORGANIZED SPECIAL SUMMITS AND REGIONAL ROUNDTABLES DEVOTED TO ISSUES IMPACTING THE MIDWEST.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$18,698	ExpenseAmt
Desc	STAFF ADVISORY COMMITTEE - THE MGA STAFF ADVISORY COMMITTEE (SAC) SUPPORTS THE EXECUTIVE COMMITTEE ON BEHALF OF THE REGION'S GOVERNORS. APPOINTED BY THEIR RESPECTIVE GOVERNORS, COMMITTEE MEMBERS INCLUDE MIDWESTERN CHIEF EXECUTIVES' TOP POLICY ADVISORS. THE SAC MAINTAINS AN ONGOING INTERSTATE DIALOGUE TO IDENTIFY THE MOST PRESSING ISSUES FACING THE REGION AND OVERSEES THE DEVELOPMENT OF COOPERATIVE EFFORTS AND JOINT POLICY STATEMENTS.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$18,698	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$279,892	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2023671112	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW NO 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SAM BROWNBACK
CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
SCOTT WALKER
IMMEDIATE PAST CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRUCE RAUNER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JAY NIXON
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MIKE PENCE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
RICK SNYDER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JOHN KASICH
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
TERRY BRANSTAD
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARK DAYTON
PAST CHAIR	1.00	Yes (X)		$0	$0	$0
JESSE HEIER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2025 M STREET NW SUITE 800	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20036	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT INCL. EXEC DIR COMPENSATION	ServicesDesc
Compensation	$303,037	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$205,103	GovernmentGrantsAmt
Total Contributions	$205,103	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PARTNER'S PROGRAM	900099	$148,000	$148,000
MEMBERSHIP DUES	900099	$10,000	$10,000
PRIOR YEAR CONFERENCE	900099	$2,000	$2,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$160,000	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,124	TotalRevenueColumnAmt
Exclusion	$1,124	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$366,227	TotalRevenueColumnAmt
Related Or Exempt Func Income	$160,000	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,124	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$303,037	TotalAmt
Program Services	$220,234	ProgramServicesAmt
Management And General	$82,803	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Management And General	$5,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$88,847	TotalAmt
Program Services	$46,129	ProgramServicesAmt
Management And General	$42,718	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,346	TotalAmt
Management And General	$8,346	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,475	TotalAmt
Program Services	$8,032	ProgramServicesAmt
Management And General	$15,443	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,406	TotalAmt
Program Services	$5,497	ProgramServicesAmt
Management And General	$8,909	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$443,111	TotalAmt
Program Services	$279,892	ProgramServicesAmt
Management And General	$163,219	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$175,218	BOYAmt
EOY	$90,179	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$251,811	BOYAmt
EOY	$248,935	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,591	BOYAmt
EOY	$16,812	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$439,620	BOYAmt
EOY	$355,926	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$16,650	BOYAmt
EOY	$9,840	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,650	BOYAmt
EOY	$9,840	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$422,970	BOYAmt
EOY	$346,086	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$422,970	BOYAmt
EOY	$346,086	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$439,620	BOYAmt
EOY	$355,926	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$76,884	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$190,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$111,766	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$168,327	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$93,557	CurrentTaxYearMinus1YearAmt
Current Tax Year	$205,103	CurrentTaxYearAmt
Total	$769,699	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$190,946	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$111,766	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$168,327	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$93,557	CurrentTaxYearMinus1YearAmt
Current Tax Year	$205,103	CurrentTaxYearAmt
Total	$769,699	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$769,699	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,535	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,126	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,128	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,130	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,124	CurrentTaxYearAmt
Total	$6,043	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$21,183	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,442	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,340	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$250	CurrentTaxYearMinus1YearAmt
Total	$36,215	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$811,957	TotalSupportAmt
Gross Receipts Rltd Activities	$1,125,000	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.94800	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS REVENUE - 2012 AMOUNT: $ 21,183. 2013 AMOUNT: $ 9,442. 2014 AMOUNT: $ 5,340. 2015 AMOUNT: $ 250.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$366,227	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$366,227	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$366,227	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$443,111	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$443,111	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$443,111	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	MGA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	AMERICA'S SMARTLAND - MGA HOSTS AN ONGOING AMERICA'S SMARTLAND DISCUSSION SERIES TO BRING TOGETHER STATE STAFF, RELEVANT STAKE-HOLDERS, AND POLICY EXPERTS TO DISCUSS PRESSING REGIONAL ISSUES, SHARE EXPERIENCES, AND BRAINSTORM SOLUTIONS TO ISSUES OF IMPORTANCE IN THE REGION. TYPICALLY, THE MGA HOLDS A FEW CONFERENCE CALLS WITH STATE STAFF TO GAIN A SOLID UNDERSTANDING OF THE CONCERN OR NEED, AND THEN HOST A DAY-LONG MEETING ON THE SPECIFIC TOPIC TO PROVIDE STATES THE OPPORTUNITY TO DISCUSS THE ISSUE IN-PERSON AND CONNECT WITH RELEVANT PEOPLE, GROUPS, AND/OR SUBJECT-MATTER EXPERTS.
FORM 990, PART VI, SECTION A, LINE 1	THE BOARD OF GOVERNORS MAY DELEGATE TO THE EXECUTIVE COMMITTEE RESPONSIBILITY FOR MANAGEMENT OF THE MGA WHEN THE BOARD IS NOT IN SESSION, CONSISTENT WITH ANY POLICIES ESTABLISHED BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE MGA CHAIR, THE MGA VICE-CHAIR AND THE IMMEDIATE PAST MGA CHAIR. IN THE EVENT THAT THE IMMEDIATE PAST MGA CHAIR IS RETIRING FROM OFFICE, THE BOARD SHALL ELECT AN ALTERNATE MGA MEMBER TO SERVE ON THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 3	MIDWESTERN GOVERNORS ASSOCIATION (MGA) HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN CORPORATION. UNDER THE TERMS OF THIS AGREEMENT, MGA MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES, EXECUTIVE DIRECTOR, AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY MGA DURING THE CURRENT FISCAL YEAR WERE $303,037 WHICH WERE BROKEN DOWN AS FOLLOWS: ADMINISTRATIVE SERVICES - $244,463 FINANCIAL MANAGEMENT AND ACCOUNTING - $17,000 MANAGEMENT AND HEADQUARTERS - $35,000 MARKETING AND COMMUNICATIONS - $6,015 INFORMATION TECHNOLOGY SERVICES - $559 SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF MGA.
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE EXECUTIVE DIRECTOR BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO FILL OUT AND SUBMIT A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS. THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF EMPLOYED FINANCE EXECUTIVE WILL MONITOR AND ENFORCE COMPLIANCE FOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIR. THE CHAIR OF THE BOARD OF DIRECTORS WILL DETERMINE ACTION BASED ON THE CONFLICTS THAT ARISE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVIALABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11G	CONSULTING FEES: PROGRAM SERVICE EXPENSES 46,129. MANAGEMENT AND GENERAL EXPENSES 42,718. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,847.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT OF THE AUDIT PROCESS OR SELECTION OF AN INDEPENDENT AUDITOR PROCESS DURING THE YEAR.