2016-02-26T16:44:53-06:00 2015-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2014-07-01 381641634 MICHIGAN EDUCATION SPECIAL SERVICES ASSN MICH 5173326551 1475 KENDALE BLVD EAST LANSING MI 48823 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 5173326551 2016-02-22 1 JAMES E NYQUIST CPA P00010224 5173237500 2014 2016-08-17 19:52:53Z ROSS WILSON 1475 KENDALE BLVD EAST LANSING MI 48823 1240263068 0 X WWW.MESSA.ORG X 1960 MI TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. 14 14 0 14 10686806 0 0 0 1115051493 1163620187 23978570 10669082 0 0 1139030063 1174289269 0 0 1071908378 1174589153 41910915 40490651 0 0 0 20789348 20428396 1134608641 1235508200 4421422 -61218931 626691813 547974748 131173216 196258386 495518597 351716362 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. 0 0 MEDICAL, VISION, DENTAL, DISABILITY, AND VARIOUS OTHER HEALTH RELATED INSURANCE BENEFITS WERE PROVIDED TO THE 74,454 MEMBERS 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1686 0 1 0 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X MATT DEWOLF 5173326551 1350 KENDALE BLVD POBOX 2580 E LANSING MI 48823 AMY COTTINGHAM TRUSTEE 5.00 X 0 0 0 ROBERT HANCHECK TRUSTEE 5.00 X 0 0 0 ANNEMARIE CONWAY TRUSTEE 5.00 X 0 0 0 STEVEN B COOK TRUSTEE 5.00 X 0 0 0 NANCY L STRACHAN TRUSTEE 5.00 X 0 0 0 RICHARD S TRAINOR TRUSTEE 5.00 X 0 0 0 DAVID MANGUNE TRUSTEE 5.00 X 0 0 0 FALISADOLL GREEN TRUSTEE 5.00 X 0 0 0 JENNIFER JONES TRUSTEE 5.00 X 0 0 0 JEFF CONDON TRUSTEE 5.00 X 0 0 0 MICHAEL GRAVES TRUSTEE 5.00 X 0 0 0 CHERYL LAKE PRESIDENT 5.00 X X 0 0 0 NICK VALENTI VICE PRESIDENT 5.00 X X 0 0 0 GRETCHEN DZIADOSZ EXECUTIVE SECRETARY 5.00 X X 0 0 0 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 40.00 X 244456 0 49896 BONNIE BLOOMQUIST DIRECTOR OF MEMBER SERVICE 40.00 X 179722 0 40966 LISA J ALLEN DIRECTOR OF INTERNAL OPERATIONS 40.00 X 195156 0 43777 GARY FRALICK COMMUNICATIONS DIRECTOR 40.00 X 186435 0 40966 ARJAY PATRICK DIRECTOR OF IT SERVICES 40.00 X 183130 0 40966 JEFFREY L NYQUIST DIVISION DIRECTOR 40.00 X 220765 0 46630 1209664 0 263201 54 0 1 0 EBS MASTER LLC 3055 LEBANON ROAD NASHVILLE TN 37214 CHECK PRINTING & MAILING 1384952 PREFERRED CASE MANAGEMENT 139 W LAKE LANSING ROAD EAST LANSING MI 48823 CASE MANAGEMENT 1152467 CJB & G RECRUITMENT MANAGEMENT CONSULTAN 321 W LAKE LANSING ROAD EAST LANSING MI 48823 TEMPORARY TO HIRE AGENCY 706295 OPTIMAL MEDICAL STAFFING 15945 WOOD ROAD LANSING MI 48906 HOME HEALTH CARE 563065 HEALTH PARTNERS INC 2204 MOMENTUM PLACE CHICAGO IL 60689 HOME HEALTH CARE 538614 40 MEMBER CONTRIBUTIONS 900099 1081823424 1081823424 CLAIMS PROCEESSING FEES 900099 79900152 79900152 SHARED SERVICES 900099 1577703 1577703 MISCELLANEOUS REVENUE 900099 318908 318908 1163620187 11775602 11775602 64867279 65956075 17724 -1088796 -17724 -1106520 -1088796 -17724 1174289269 1162042484 10686806 1559979 1174589153 287190 23703239 4231684 10447333 1821205 15765 695097 1918649 1083757 5261135 105966 2592619 923999 330075 1255033 339225 MARKETING & RESEARCH 3035859 CASE MANAGEMENT 1346211 ADMINISTRATIVE SERVICES 849432 STAFF DEVELOPMENT & TRA 447033 228541 1235508200 14487368 1304138 62872214 69911782 3633739 3267591 45201218 31405929 13530351 13795289 287169840 403811686 117574522 127423779 55884262 626691813 547974748 41418254 38674310 15846207 21227489 73908755 136356587 131173216 196258386 X 0 0 0 0 495518597 351716362 495518597 351716362 626691813 547974748 X -61218931 -11785657 -70797647 X 0 1 X 1 0 423340 423340 15049609 4992880 10056729 28609332 25320162 3289170 1118937 1092887 26050 13795289 DUE FROM MEMBER SCHOOLS 8424696 RATE STABILIZATION RESERVE 36212708 BCBS DEFERRED TAX ASSET 11246858 55884262 ACCRUED PAYROLL AND RELATED 2871452 ACCRUED CLAIMS PROCESSING EXPENSES 1390000 ACCRUED PENSION COST 82766732 DUE TO INSURANCE COMPANIES -444088 ACCRUED RETIREE HEALTH BENEFITS 49772491 136356587 X 1178174708 -11785657 15683611 3897954 1174276754 12515 12515 1174289269 1251179296 15683611 15683611 1235495685 12515 12515 1235508200 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 15,683,611. PART XI, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 12,515. PART XII, LINE 2D - OTHER ADJUSTMENTS: CUSTOMER SAVINGS REFUND 15,683,611. PART XII, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 12,515. X 1 1 X X 0 0 0 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 233946 0 0 0 10510 0 36095 0 13801 0 294352 0 0 0 BONNIE BLOOMQUIST DIRECTOR OF MEMBER SERVICE 176564 0 0 0 3158 0 27165 0 13801 0 220688 0 0 0 LISA J ALLEN DIRECTOR OF INTERNAL OPERATIONS 189994 0 0 0 5162 0 29976 0 13801 0 238933 0 0 0 GARY FRALICK COMMUNICATIONS DIRECTOR 183587 0 0 0 2848 0 27165 0 13801 0 227401 0 0 0 ARJAY PATRICK DIRECTOR OF IT SERVICES 183130 0 0 0 0 0 27165 0 13801 0 224096 0 0 0 JEFFREY L NYQUIST DIVISION DIRECTOR 209140 0 0 0 11625 0 32829 0 13801 0 267395 0 0 0 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. 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 -70,797,647. FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 38-1641634 FOR THE YEAR ENDING JUNE 30, 2015 MICHIGAN EDUCATION SPECIAL SERVICES ASSN, HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL 50% DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING JUNE 30, 2015. ALL PROPERTY IN THE 3, 4, 5, 7 & 15 YEAR CLASS. SEE ATTACHED FORM 4562