2014-02-28T11:15:47-06:00 2013-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2012-07-01 381641634 MICHIGAN EDUCATION SPECIAL SERVICES ASSN MICH 5173326551 1475 KENDALE BLVD EAST LANSING MI 48823 CYNTHIA WILLIAMS 5173326551 2014-02-19 1 JAMES E NYQUIST CPA P00010224 5173237500 2012 2015-11-30 17:44:51Z CYNTHIA WILLIAMS 1475 KENDALE BLVD EAST LANSING MI 48823 1100390573 0 X WWW.MESSA.ORG X 1960 MI TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. 13 13 0 14 9354609 0 0 0 1171940191 1063925419 10241122 9345366 0 0 1182181313 1073270785 0 0 1040777656 1001193383 39305204 44146089 0 0 0 24778834 19462543 1104861694 1064802015 77319619 8468770 548195934 557841371 147970857 86908801 400225077 470932570 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 66,523 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 2014 0 1 0 1 1 0 0 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 PATRICIA BRAND 5173326551 1350 KENDALE BLVD POBOX 2580 E LANSING MI 48823 KEITH SWETS 5.00 X 0 0 0 KEVIN KRUGER 5.00 X 0 0 0 ANNEMARIE CONWAY 5.00 X 0 0 0 STEVEN B COOK 5.00 X 0 0 0 NANCY L STRACHAN 5.00 X 0 0 0 RICHARD S TRAINOR 5.00 X 0 0 0 JAMIE COTTER 5.00 X 0 0 0 FALISADOLL GREEN 5.00 X 0 0 0 JENNIFER JONES 5.00 X 0 0 0 ANJANETTE RUSMISEL 5.00 X 0 0 0 NICK VALENTI 5.00 X 0 0 0 CHERYL LAKE 5.00 X X 0 0 0 OLIVIA WILLIAMS 5.00 X 0 0 0 GRETCHEN DZIADOSZ 5.00 X 0 0 0 CYNTHIA WILLIAMS 40.00 X 238964 0 46765 BONNIE BLOOMQUIST 40.00 X 182894 0 38336 FRANK MUSTO 40.00 X 190766 0 38336 GARY FRALICK 40.00 X 184062 0 38336 JOLENE KELLY 40.00 X 209950 0 43683 JEFFREY L NYQUIST 40.00 X 213042 0 43683 1219678 0 249139 52 0 1 0 EBS MASTER LLC 3055 LEBANON ROAD NASHVILLE TN 37214 CHECK PRINTING & MAILING 1117999 MAYO CLINIC HEALTH MANAGEMENT RESOURCES 200 FIRST STREET SW ROCHESTER MN 55905 NEWSLETTERS 610258 PREFERRED CASE MANAGEMENT 139 W LAKE LANSING ROAD EAST LANSING MI 48823 CASE MANAGEMENT 531832 SPARROW COMMUNITY CARE 915 E MICHIGAN AVE LANSING MI 48912 DURABLE MEDICAL SUPPLIES 422341 AMIRA MEDICAL STAFFING PO BOX 1030 DEARBORN HEIGHTS MI 48127 HOME HEALTH CARE 387392 55 MEMBER CONTRIBUTIONS 900099 988013941 988013941 CLAIMS PROCEESSING FEES 900099 73757773 73757773 SERVICE FEES 900099 1584714 1584714 MISCELLANEOUS REVENUE 900099 568991 568991 1063925419 8797520 8797520 27667634 27110545 9243 557089 -9243 547846 557089 -9243 1073270785 1062340705 9354609 1575471 1001193383 293117 22090543 9258016 10827894 1676519 95012 576354 2120844 829980 4398427 24666 2082300 848873 358325 293899 1199715 264525 MARKETING & RESEARCH 3081315 CASE MANAGEMENT 1967966 ADMINISTRATIVE SERVICES 797356 STAFF DEVELOPMENT & TRA 344816 178170 1064802015 3835935 3096885 63169656 59589068 1875660 3741039 43799928 30044325 13855879 13755603 227471500 245940109 93927957 105476938 144059347 126241729 548195934 557841371 4898863 5242019 11738527 7656176 5635698 5189955 125697769 68820651 147970857 86908801 X 0 0 0 0 400225077 470932570 400225077 470932570 548195934 557841371 X 8468770 21837783 40400940 X X 0 1 X 1 0 423340 423340 14770763 4184812 10585951 27486025 24808021 2678004 1119800 1051492 68308 13755603 CORPORATE BONDS 105476938 F 105476938 DEFERRED COMPENSATION DEPOSITS 174248 DUE FROM MEMBER SCHOOLS 16112348 RATE STABILIZATION RESERVE 109955133 126241729 ACCRUED PAYROLL AND RELATED 2360888 DEFERRED COMPENSATION PAYABLE 174248 ACCRUED CLAIMS PROCESSING EXPENSES 2000500 ACCRUED PENSION COST 48481741 DUE TO INSURANCE COMPANIES 2782422 ACCRUED RETIREE HEALTH BENEFITS 13020852 68820651 X 1113682408 21837783 18672872 40510655 1073171753 99032 99032 1073270785 1083375855 18672872 18672872 1064702983 99032 99032 1064802015 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 18,672,872. PART XI, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 99,032. PART XII, LINE 2D - OTHER ADJUSTMENTS: CUSTOMER SAVINGS REFUND 18,672,872. PART XII, LINE 4B - OTHER ADJUSTMENTS: RATE STABILIZATION RESERVE INTEREST 99,032. X 1 1 X X 0 0 0 CYNTHIA WILLIAMS 234958 0 0 0 4006 0 34069 0 12696 0 285729 0 0 0 BONNIE BLOOMQUIST 178047 0 0 0 4847 0 25640 0 12696 0 221230 0 0 0 FRANK MUSTO 181094 0 0 0 9672 0 25640 0 12696 0 229102 0 0 0 GARY FRALICK 182305 0 0 0 1757 0 25640 0 12696 0 222398 0 0 0 JOLENE KELLY 206524 0 0 0 3426 0 30987 0 12696 0 253633 0 0 0 JEFFREY L NYQUIST 202721 0 0 0 10321 0 30987 0 12696 0 256725 0 0 0 PART I, LINE 1A AMOUNTS PAID FOR SOCIAL CLUB DUES ARE INCLUDED IN RECIPENTS TAXABLE WAGES. SUPPLEMENTAL INFORMATION PART III 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 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ADJUSTMENT FOR MINIMUM PENSION LIABILILTY 40,400,940. OVERSIGHT OF AUDIT 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. ELECTION OUT OF BONUS DEPRECIATION FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 38-1641634 FOR THE YEAR ENDING JUNE 30, 2013 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, 2013. ALL PROPERTY IN THE 3, 5 AND 7 YEAR CLASS. SEE ATTACHED FORM 4562