MICHIGAN EDUCATION SPECIAL SERVICES ASSOCIATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN EDUCATION SPECIAL SERVICES ASSOCIATION (EIN 38-1641634)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2017-05-08
- IRS object ID
- 201721289349302217
- Schema version
- 2015v3.0
- 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 | 2017-05-08T15:54:57-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382157642 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 489123291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381641634 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN EDUCATION SPECIAL SERVICES ASSN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
| Phone | 5173326551 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 KENDALE BLVD | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROSS WILSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5173326551 | PhoneNum |
| Signature | 2017-05-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES E NYQUIST CPA | PreparerPersonNm |
| PTIN | P00010224 | PTIN |
| Phone | 5173237500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROSS WILSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 KENDALE BLVD | AddressLine1Txt |
| City | EAST LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,245,949,332 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MESSA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $8,968,202 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,163,620,187 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,207,928,443 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,669,082 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,952,181 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,174,289,269 | PYTotalRevenueAmt |
| CY Total Revenue | $1,216,880,624 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,174,589,153 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,233,789,303 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $40,490,651 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $53,167,962 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,428,396 | PYOtherExpensesAmt |
| CY Other Expenses | $18,787,987 | CYOtherExpensesAmt |
| PY Total Expenses | $1,235,508,200 | PYTotalExpensesAmt |
| CY Total Expenses | $1,305,745,252 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$61,218,931 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$88,864,628 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $547,974,748 | TotalAssetsBOYAmt |
| Total Assets EOY | $512,052,414 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $196,258,386 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $278,091,393 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $351,716,362 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $233,961,021 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO SERVE THE MEMBERS OF THE MICHIGAN EDUCATION ASSOCIATION BY PROVIDING COMPREHENSIVE HEALTH AND RELATED EMPLOYEE BENEFIT PLANS WHICH RESPOND TO THE FINANCIAL AND SPECIAL REQUIREMENTS OF THE MEMBERSHIP, WITH A CONTINUED COMMITMENT TO PERSONALIZED SERVICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEDICAL, VISION, DENTAL, DISABILITY, AND VARIOUS OTHER HEALTH RELATED INSURANCE BENEFITS WERE PROVIDED TO THE 73,586 MEMBERS | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| 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 |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1564 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATT DEWOLF | PersonNm |
| Phone | 5173326551 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 KENDALE BLVD POBOX 2580 | AddressLine1Txt |
| City | E LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48823 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| AMY COTTINGHAM | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT HANCHECK | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNEMARIE CONWAY | |||||||
| TRUSTEE | 5.00 | Yes (X) | $800 | $0 | $0 | ||
| STEVEN B COOK | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY L STRACHAN | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD S TRAINOR | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| TAMARA LEWIS | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRIS KRISS | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER JONES | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF CONDON | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL GRAVES | |||||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERYL LAKE | |||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| NICK VALENTI | |||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GRETCHEN DZIADOSZ | |||||||
| EXECUTIVE SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ROSS WILSON | |||||||
| EXEC DIRECTOR (STARTING 1/1/16) | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| CYNTHIA WILLIAMS | |||||||
| EXEC DIRECTOR (ENDED 12/31/15) | 40.00 | $264,434 | $0 | $65,284 | Yes (X) | ||
| BONNIE BLOOMQUIST | |||||||
| DIRECTOR OF MEMBER SERVICE | 40.00 | $177,960 | $0 | $53,940 | Yes (X) | ||
| LISA J ALLEN | |||||||
| DIRECTOR OF INTERNAL OPERA | 40.00 | $194,161 | $0 | $60,725 | Yes (X) | ||
| GARY FRALICK | |||||||
| COMMUNICATIONS DIRECTOR | 40.00 | $180,138 | $0 | $53,940 | Yes (X) | ||
| ARJAY PATRICK | |||||||
| DIRECTOR OF IT SERVICES | 40.00 | $180,458 | $0 | $53,940 | Yes (X) | ||
| JEFFREY L NYQUIST | |||||||
| DIVISION DIRECTOR | 40.00 | $208,691 | $0 | $61,136 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,206,642 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $348,965 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 54 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EBS MASTER LLC | |||||
| 3055 LEBANON ROAD | NASHVILLE | TN | 37214 | CHECK PRINTING & MAILING | $1,444,496 |
| PREFERRED CASE MANAGEMENT | |||||
| 139 W LAKE LANSING ROAD | EAST LANSING | MI | 48823 | CASE MANAGEMENT | $1,114,775 |
| MAXIM HEALTHCARE SERVICES INC | |||||
| 7227 LEE DEFOREST DR | COLUMBIA | MD | 21046 | HOME HEALTH CARE | $622,975 |
| PEDIATRIC SPECIAL CARE INC | |||||
| 17040 W 12 MILE RD STE 200 | SOUTHFIELD | MI | 48076 | NURSING AND CONSULTING | $598,071 |
| OPTIMAL MEDICAL STAFFING | |||||
| 15945 WOOD ROAD | LANSING | MI | 48906 | HOME HEALTH CARE | $571,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 31 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MEMBER CONTRIBUTIONS | 900099 | $1,119,299,256 | $1,119,299,256 | |
| CLAIMS PROCEESSING FEES | 900099 | $86,499,213 | $86,499,213 | |
| SHARED SERVICES | 900099 | $1,989,926 | $1,989,926 | |
| MISCELLANEOUS REVENUE | 900099 | $140,048 | $140,048 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,207,928,443 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,142,184 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $9,142,184 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28,878,705 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,052,687 | SecuritiesAmt |
| Other | $16,021 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$173,982 | SecuritiesAmt |
| Other | -$16,021 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$190,003 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$173,982 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$16,021 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,216,880,624 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,205,938,517 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $8,968,202 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,973,905 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,233,789,303 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,049 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,092,483 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,687,927 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,262,982 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,743,521 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,895 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $746,832 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,231,191 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,120,731 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,411,452 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,122 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,398,405 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $776,124 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,756 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,340,132 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,710 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MARKETING & RESEARCH | $3,048,632 |
| ADMINISTRATIVE SERVICES | $788,240 |
| MISCELLANEOUS | $756,623 |
| STAFF DEVELOPMENT & TRA | $383,142 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,305,745,252 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,304,138 | BOYAmt |
| EOY | $365,635 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,911,782 | BOYAmt |
| EOY | $67,956,022 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,267,591 | BOYAmt |
| EOY | $3,436,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $46,342,099 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,470,888 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,795,289 | BOYAmt |
| EOY | $14,871,211 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,811,686 | BOYAmt |
| EOY | $408,541,846 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,884,262 | BOYAmt |
| EOY | $16,880,729 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $547,974,748 | BOYAmt |
| EOY | $512,052,414 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,674,310 | BOYAmt |
| EOY | $36,737,438 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,227,489 | BOYAmt |
| EOY | $19,895,993 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,356,587 | BOYAmt |
| EOY | $221,457,962 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,258,386 | BOYAmt |
| EOY | $278,091,393 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,716,362 | BOYAmt |
| EOY | $233,961,021 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,716,362 | BOYAmt |
| EOY | $233,961,021 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $547,974,748 | BOYAmt |
| EOY | $512,052,414 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$88,864,628 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,803,325 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$23,087,388 | OtherChangesInNetAssetsAmt |
| 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $718,340 | OtherCostOrOtherBasisAmt |
| Book Value | $718,340 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,069,159 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,401,618 | DepreciationAmt |
| Book Value | $9,667,541 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,435,663 | OtherCostOrOtherBasisAmt |
| Depreciation | $24,958,850 | DepreciationAmt |
| Book Value | $4,476,813 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,118,937 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,110,420 | DepreciationAmt |
| Book Value | $8,517 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,871,211 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PAYROLL AND RELATED | $2,730,344 |
| ACCRUED CLAIMS PROCESSING EXPENSES | $1,390,000 |
| ACCRUED PENSION COST | $96,175,783 |
| DUE TO INSURANCE COMPANIES | $2,971,293 |
| ACCRUED RETIREE HEALTH BENEFITS | $72,438,044 |
| STABILIZATION RESERVE | $45,752,498 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $221,457,962 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,233,942,434 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$5,803,325 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $22,895,623 | OtherRevenueAmt |
| Revenue Not Reported | $17,092,298 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,216,850,136 | RevenueSubtotalAmt |
| Other Revenues Not Included | $30,488 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $30,488 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,216,880,624 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,282,857,889 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $22,895,623 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $22,895,623 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,259,962,266 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $45,782,986 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $45,782,986 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,305,745,252 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CUSTOMER SAVINGS REFUND 22,895,623. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RATE STABILIZATION RESERVE INTEREST 30,488. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CUSTOMER SAVINGS REFUND 22,895,623. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RATE STABILIZATION DEFICIT 45,752,498. RATE STABILIZATION RESERVE INTEREST 30,488. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CYNTHIA WILLIAMS | ||||||||||||||
| EXEC DIRECTOR (ENDED 12/31/15) | $264,434 | $0 | $0 | $0 | $0 | $0 | $45,852 | $0 | $19,432 | $0 | $329,718 | $0 | $0 | $0 |
| BONNIE BLOOMQUIST | ||||||||||||||
| DIRECTOR OF MEMBER SERVICE | $177,960 | $0 | $0 | $0 | $0 | $0 | $34,508 | $0 | $19,432 | $0 | $231,900 | $0 | $0 | $0 |
| LISA J ALLEN | ||||||||||||||
| DIRECTOR OF INTERNAL OPERA | $194,161 | $0 | $0 | $0 | $0 | $0 | $41,293 | $0 | $19,432 | $0 | $254,886 | $0 | $0 | $0 |
| GARY FRALICK | ||||||||||||||
| COMMUNICATIONS DIRECTOR | $180,138 | $0 | $0 | $0 | $0 | $0 | $34,508 | $0 | $19,432 | $0 | $234,078 | $0 | $0 | $0 |
| ARJAY PATRICK | ||||||||||||||
| DIRECTOR OF IT SERVICES | $180,458 | $0 | $0 | $0 | $0 | $0 | $34,508 | $0 | $19,432 | $0 | $234,398 | $0 | $0 | $0 |
| JEFFREY L NYQUIST | ||||||||||||||
| DIVISION DIRECTOR | $208,691 | $0 | $0 | $0 | $0 | $0 | $41,704 | $0 | $19,432 | $0 | $269,827 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | AMOUNTS PAID FOR SOCIAL CLUB DUES ARE INCLUDED IN RECIPENTS TAXABLE WAGES. |
| COMMON PAYMASTER | IN ORDER TO MINIMIZE ADMINISTRATIVE COSTS MESSA PARTICIPATES WITH MEA AND OTHER RELATED ENTITIES IN A COMMON PAYMASTER AGREEMENT WHEREBY MEA PROCESSES PERIODIC PAYROLLS AND REMITS RELATED PAYROLL TAXES UNDER ITS EIN 38-0827000. MESSA REIMBURSES MEA FOR THESE EXPENSES AS THEY OCCUR. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS PER BYLAWS |
| FORM 990, PART VI, SECTION A, LINE 7A | MESSA BOARD IS ELECTED BY THE GENERAL MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CONTROLLER REVIEWS THE FORM 990. THE MESSA DIVISION DIRECTOR OF INTERNAL OPERATIONS REVIEWS THE FORM 990 NEXT. AFTER REVIEW AND APPROVAL THE FORM 990 THEN GOES TO THE EXECUTIVE DIRECTOR FOR FINAL REVIEW AND SIGNATURE. THE RETURN IS THEN FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE MESSA BOARD OF TRUSTEES ADOPTED A CONFLICT OF INTEREST POLICY AND EACH TRUSTEE SIGNS A STATEMENT. THE POLICY WILL BE REVIEWED WITH THE BOARD OF TRUSTEES ANNUALLY AND AN UPDATED STATEMENT WILL BE SIGNED BY EACH TRUSTEE AT THAT TIME. THE POLICY IS REVIEWED WITH NEW BOARD OF TRUSTEE MEMBERS AT THE START OF HIS/HER TERM AND A STATEMENT IS SIGNED BY THE NEW TRUSTEE AT THAT TIME. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR OF MEA (WHO IS THE EXECUTIVE SECRETARY FOR MESSA) HAS A WRITTEN EMPLOYMENT CONTRACT THAT IS APPROVED BY THE BOARD OF DIRECTORS OF MEA. THE REST ARE APPROVED BY THE EXECUTIVE COMMITTEE OF MEA AND ARE A SET SALARY SCHEDULE BASED ON JOB CLASSIFICATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST TO MESSA ADMINISTRATION |
| FORM 990, PART XI, LINE 9: | ADJUSTMENT FOR MINIMUM PENSION LIABILILTY -23,087,388. |