2015-05-12T08:33:50-05:00 2014-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2013-07-01 381641634 MICHIGAN EDUCATION SPECIAL SERVICES ASSN MICH 5173326551 1475 KENDALE BLVD EAST LANSING MI 48823 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 5173326551 2015-05-08 1 JAMES E NYQUIST CPA P00010224 5173237500 2013 2016-03-07 17:11:31Z CYNTHIA WILLIAMS 1475 KENDALE BLVD EAST LANSING MI 48823 1220680183 0 X WWW.MESSA.ORG X 1960 MI TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. 13 13 0 14 23989383 0 0 0 1063925419 1115051493 9345366 23978570 0 0 1073270785 1139030063 0 0 1001193383 1071908378 44146089 41910915 0 0 0 19462543 20789348 1064802015 1134608641 8468770 4421422 557841371 626691813 86908801 131173216 470932570 495518597 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 73,552 MEMBERS 0 0 0 0 0 0 0 0 0 1 1 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 1823 0 1 0 1 1 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X ROSS WILSON 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 ANJANETTE RUSMISEL TRUSTEE 5.00 X 0 0 0 NICK VALENTI TRUSTEE 5.00 X 0 0 0 CHERYL LAKE PRESIDENT 5.00 X X 0 0 0 OLIVIA WILLIAMS VICE PRESIDENT 5.00 X X 0 0 0 GRETCHEN DZIADOSZ EXEC SECRETARY 5.00 X 0 0 0 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 45.00 X 249198 0 41258 BONNIE BLOOMQUIST DIRECTOR OF MEMBER SERVICE 45.00 X 183018 0 33942 FRANK MUSTO FIELD SERVICE DIRECTOR 45.00 X 186886 0 33942 GARY FRALICK COMMUNICATIONS DIRECTOR 45.00 X 184559 0 33942 ARJAY PATRICK DIRECTOR OF IT SERVICES 45.00 X 181885 0 33942 JEFFREY L NYQUIST DIVISION DIRECTOR 45.00 X 217573 0 38583 1203119 0 215609 50 0 1 0 EBS MASTER LLC 3055 LEBANON ROAD NASHVILLE TN 37214 CHECK PRINTING & MAILING 1353152 PREFERRED CASE MANAGEMENT 139 W LAKE LANSING ROAD EAST LANSING MI 48823 CASE MANAGEMENT 944184 CJB & G RECRUITMENT MANAGEMENT CONSULTAN 321 W LAKE LANSING ROAD EAST LANSING MI 48823 TEMPORARY TO HIRE AGENCY 609998 MAYO CLINIC HEALTH MANAGEMENT RESOURCES 200 FIRST STREET SW ROCHESTER MN 55905 NEWSLETTERS & WEB PORTAL 605656 AMIRA MEDICAL STAFFING PO BOX 1030 DEARBORN HEIGHTS MI 48127 HOME HEALTH CARE 405007 51 MEMBER CONTRIBUTIONS 900099 1036796361 1036796361 CLAIMS PROCEESSING FEES 900099 76157656 76157656 SERVICE FEES 900099 1574944 1574944 MISCELLANEOUS REVENUE 900099 522532 522532 1115051493 10192822 10192822 95435868 81639307 10813 13796561 -10813 13785748 13796561 -10813 1139030063 1113476549 23989383 1564131 1071908378 300302 23354756 5467956 11046194 1741707 16616 636937 2151346 1086319 5360980 70912 2180151 895065 339260 222840 1094896 346679 MARKETING & RESEARCH 3041655 CASE MANAGEMENT 1842410 ADMINISTRATIVE SERVICES 898606 STAFF DEVELOPMENT & TRA 352026 252650 1134608641 3096885 14487368 59589068 62872214 3741039 3633739 44451205 30920854 13755603 13530351 245940109 287169840 105476938 117574522 126241729 127423779 557841371 626691813 5242019 41418254 7656176 15846207 5189955 0 68820651 73908755 86908801 131173216 X 0 0 0 0 470932570 495518597 470932570 495518597 557841371 626691813 X 4421422 28363912 -8199307 X X 0 1 X 1 0 423340 423340 14980533 4586361 10394172 27928395 25262286 2666109 1118937 1072207 46730 13530351 CORPORATE BONDS 117574522 F 117574522 DEFERRED COMPENSATION DEPOSITS 138051 DUE FROM MEMBER SCHOOLS 10342904 RATE STABILIZATION RESERVE 104261143 BCBS DEFERRED TAX ASSET 12681681 127423779 ACCRUED PAYROLL AND RELATED 2694116 DEFERRED COMPENSATION PAYABLE 138051 ACCRUED CLAIMS PROCESSING EXPENSES 1670500 ACCRUED PENSION COST 49978630 DUE TO INSURANCE COMPANIES 3137209 ACCRUED RETIREE HEALTH BENEFITS 16290249 73908755 X 1185084780 28363912 17733941 46097853 1138986927 43136 43136 1139030063 1152299446 17733941 17733941 1134565505 43136 43136 1134608641 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 17,733,941. PART XI, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 43,136. PART XII, LINE 2D - OTHER ADJUSTMENTS: CUSTOMER SAVINGS REFUND 17,733,941. PART XII, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 43,136. X 1 1 X X 0 0 0 CYNTHIA WILLIAMS EXECUTIVE DIRECTOR 238231 0 0 0 10967 0 29573 0 11685 0 290456 0 0 0 BONNIE BLOOMQUIST DIRECTOR OF MEMBER SERVICE 180139 0 0 0 2879 0 22257 0 11685 0 216960 0 0 0 FRANK MUSTO FIELD SERVICE DIRECTOR 176641 0 0 0 10245 0 22257 0 11685 0 220828 0 0 0 GARY FRALICK COMMUNICATIONS DIRECTOR 183224 0 0 0 1335 0 22257 0 11685 0 218501 0 0 0 ARJAY PATRICK DIRECTOR OF IT SERVICES 175391 0 0 0 6494 0 22257 0 11685 0 215827 0 0 0 JEFFREY L NYQUIST DIVISION DIRECTOR 206735 0 0 0 10838 0 26898 0 11685 0 256156 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 38-0726000. 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 -8,199,307. FORM 990, PART XII, LINE 2C MICHIGAN EDUCATION SPECIAL SERVICES ASSN HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 38-1641634 FOR THE YEAR ENDING JUNE 30, 2014 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, 2014. ALL PROPERTY IN THE 3, 5, 7 AND 15 YEAR CLASS. SEE ATTACHED FORM 4562