MICHIGAN EDUCATION SPECIAL SERVICES ASSOCIATION: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN EDUCATION SPECIAL SERVICES ASSOCIATION (EIN 38-1641634)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-03-20
- IRS object ID
- 201300799349300230
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-03-20T17:37:56-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382157642 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANER COSTERISAN PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 E GRAND RIVER SUITE 1 | AddressLine1 |
| City | LANSING | City |
| State | MI | State |
| ZIP Code | 489123291 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381641634 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHIGAN EDUCATION SPECIAL SERVICES ASSN | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MICH | NameControl |
| Phone | 5173326551 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 KENDALE BLVD | AddressLine1 |
| City | EAST LANSING | City |
| State | MI | State |
| ZIP Code | 48823 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CYNTHIA WILLIAMS | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5173326551 | Phone |
| Date Signed | 2013-03-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES E NYQUIST CPA | Name |
| PTIN | P00010224 | PTIN |
| Phone | 5173237500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | CYNTHIA WILLIAMS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1475 KENDALE BLVD | AddressLine1 |
| City | EAST LANSING | City |
| State | MI | State |
| ZIP Code | 48823 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1215712502 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MESSA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1960 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 14 | TotalNbrVolunteers |
| Total Gross UBI | 10249621 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1240026461 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1171940191 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6002223 | InvestmentIncomePriorYear |
| Investment Income Current Year | 10241122 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1246028684 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1182181313 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 1112814063 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 1040777656 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 47791388 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 39305204 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 20125828 | OtherExpensePriorYear |
| Other Expenses Current Year | 24778834 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1180731279 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1104861694 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 65297405 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 77319619 | RevenuesLessExpensesCY |
| Total Assets BOY | 492757874 | TotalAssetsBOY |
| Total Assets EOY | 548195934 | TotalAssetsEOY |
| Total Liabilities BOY | 101323934 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 147970857 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 391433940 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 400225077 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | MEDICAL, VISION, DENTAL, DISABILITY, AND VARIOUS OTHER HEALTH RELATED INSURANCE BENEFITS WERE PROVIDED TO THE 66,302 MEMBERS | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 2338 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PATRICIA BRAND | NamePerson |
| Telephone Number | 5173326551 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 KENDALE BLVD POBOX 2580 | AddressLine1 |
| City | E LANSING | City |
| State | MI | State |
| ZIP Code | 48823 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| KEITH SWETS | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| KEVIN KRUGER | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| ANNEMARIE CONWAY | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| MELISSA CLAPPER | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| PEGGY MCLELLAN | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| LINDA CARTER | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| CHERYL LAKE | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| FALISADOLL GREEN | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| VIVIAN L DAVIS | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| MICHAEL RYAN | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| MELINDA SMITH | |||||||
| TRUSTEE | 5.00 | X | 0 | 0 | 0 | ||
| IRIS K SALTERS | |||||||
| PRESIDENT | 5.00 | X | 0 | 0 | 0 | X | |
| STEVEN COOK | |||||||
| VICE PRESIDENT | 5.00 | X | 0 | 0 | 0 | ||
| GRETCHEN DZIADOSZ | |||||||
| EXEC SECRETARY (STARTED 4/12) | 5.00 | 0 | 0 | 0 | X | ||
| LUIGI BATTAGLIERI | |||||||
| EXEC SECRETARY (ENDED 4/12) | 5.00 | 0 | 0 | 0 | X | ||
| CYNTHIA WILLIAMS | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 231178 | 0 | 49573 | X | ||
| ARJAY PATRICK | |||||||
| INFO TECH/SUPPORT DIRECTOR | 40.00 | 175015 | 0 | 33471 | X | ||
| FRANK MUSTO | |||||||
| FIELD SERVICE DIRECTOR | 40.00 | 184334 | 0 | 42095 | X | ||
| GARY FRALICK | |||||||
| COMMUNICATIONS DIRECTOR | 40.00 | 186850 | 0 | 35033 | X | ||
| JOLENE KELLY | |||||||
| DIVISION DIRECTOR | 40.00 | 207465 | 0 | 42230 | X | ||
| JEFFREY L NYQUIST | |||||||
| DIVISION DIRECTOR | 40.00 | 213670 | 0 | 43887 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1198512 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 246289 | TotalOtherCompensation |
| Number Individuals GT100 K | 45 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| EBS MASTER LLC | |||||
| 3055 LEBANON ROAD | NASHVILLE | TN | 37214 | CHECK PRINTING & MAILING | 1294118 |
| MAYO CLINIC HEALTH MANAGEMENT RESOURCES | |||||
| 200 FIRST STREET SW | ROCHESTER | MN | 55905 | NEWSLETTERS | 664470 |
| AIRWAY OXYGEN INC | |||||
| 1035 MAK-TECH DR | LANSING | MI | 48906 | MEDICAL SUPPLIER | 578636 |
| CYBERTECH INC | |||||
| 1401 EAST LANSING DR STE 106 | EAST LANSING | MI | 48823 | HOME HEALTH AGENCY | 570862 |
| MAXIM HEALTHCARE SERVICES INC | |||||
| 7227 LEE DEFOREST DR | COLUMBIA | MD | 21046 | HOME HEALTH AGENCY | 570624 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 63 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| MEMBER CONTRIBUTIONS | 900099 | 1094644072 | 1094644072 | |
| CLAIMS PROCEESSING FEE | 900099 | 75415077 | 75415077 | |
| SERVICE FEES | 900099 | 1685923 | $1,685,923 | |
| MISCELLANEOUS REVENUE | 900099 | 195119 | 195119 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1171940191 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8756317 | TotalRevenueColumn |
| Unrelated Business Revenue | 8756317 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 35015994 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 33522690 | Securities |
| Other | 8499 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1493304 | Securities |
| Other | -8499 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1484805 | TotalRevenueColumn |
| Unrelated Business Revenue | 1493304 | UnrelatedBusinessRevenue |
| Exclusion | -$8,499 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1182181313 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1170254268 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 10249621 | UnrelatedBusinessRevenue |
| Exclusion | $1,677,424 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1040777656 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282649 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21278128 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10794266 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5294944 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1655217 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49936 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 605398 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2148271 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 940360 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9435616 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69106 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2069285 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 851175 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 380096 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 316562 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1303113 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 296455 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MARKETING & RESEARCH | 3079286 |
| CASE MANAGEMENT EXPENSE | 1975449 |
| ADMINISTRATIVE SERVICES | 695040 |
| STAFF DEV & TRAINING | 312289 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 251397 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1104861694 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3418203 | BOY |
| EOY | 3835935 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 104300240 | BOY |
| EOY | 63169656 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1357271 | BOY |
| EOY | 1875660 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 42418779 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 28562900 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14556963 | BOY |
| EOY | 13855879 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 228119854 | BOY |
| EOY | 227471500 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41217586 | BOY |
| EOY | 93927957 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 99787757 | BOY |
| EOY | 144059347 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 492757874 | BOY |
| EOY | 548195934 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5155202 | BOY |
| EOY | 4898863 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13978660 | BOY |
| EOY | 11738527 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6058397 | BOY |
| EOY | 5635698 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76131675 | BOY |
| EOY | 125697769 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 101323934 | BOY |
| EOY | 147970857 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 391433940 | BOY |
| EOY | 400225077 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 391433940 | BOY |
| EOY | 400225077 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 492757874 | BOY |
| EOY | 548195934 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 77319619 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -68528482 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 423340 | OtherCostOrOtherBasis |
| Book Value | 423340 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14679067 | OtherCostOrOtherBasis |
| Depreciation | 3792388 | Depreciation |
| Book Value | 10886679 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26267702 | OtherCostOrOtherBasis |
| Depreciation | 23751761 | Depreciation |
| Book Value | 2515941 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1048670 | OtherCostOrOtherBasis |
| Depreciation | 1018751 | Depreciation |
| Book Value | 29919 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 13855879 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CORPORATE BONDS | Description |
| Book Value | 93927957 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 93927957 | TotalOfBookValueSecurities |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DEFERRED COMPENSATION DEPOSITS | 211836 |
| DUE FROM MEMBER SCHOOLS | 10930057 |
| RATE STABILIZATION RESERVE | 132917454 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 144059347 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (6 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PAYROLL AND RELATED | $2,264,276 |
| DEFERRED COMPENSATION PAYABLE | $211,836 |
| ACCRUED CLAIMS PROCESSING EXPENSES | $1,750,500 |
| ACCRUED PENSION COST | $85,942,936 |
| DUE TO INSURANCE COMPANIES | $20,698,360 |
| ACCRUED RETIREE HEALTH BENEFITS | $14,829,861 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 125697769 | TotalOfAmounts |
| Total Revenue | 1182181313 | TotalRevenue |
| Total Expenses | 1104861694 | TotalExpenses |
| Excess Or Deficit For Year | 77319619 | ExcessOrDeficitForYear |
| Other | -$68,528,482 | OtherAmount |
| Total Adjustments | -68528482 | TotalAdjustments |
| Excess Or Deficit Per FS | 8791137 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1185025084 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -8141330 | NetUnrealizedGainsInvestments |
| Other Revenues | 11020460 | OtherRevenues |
| Revenue Not Rptd F990 | 2879130 | RevenueNotRptdF990 |
| Revenue Subtotal | 1182145954 | RevenueSubtotal |
| Other Revenues Not Included | 35359 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 35359 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1182181313 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1115846795 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 11020460 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 11020460 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1104826335 | ExpensesSubtotal |
| Other Expenses Not Included | 35359 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 35359 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1104861694 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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 8 - OTHER ADJUSTMENTS: | ADJUSTMENT FOR MINIMUM PENSION LIABILILTY -60,387,152. UNREALIZED LOSSES -8,141,330. TOTAL TO SCHEDULE D, PART XI, LINE 8: -68,528,482. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CUSTOMER SAVINGS REFUND 11,020,460. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RATE STABILIZATION RESERVE INTEREST 35,359. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | CUSTOMER SAVINGS REFUND 11,020,460. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | RATE STABILIZATION RESERVE INTEREST 35,359. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CYNTHIA WILLIAMS | |||||||||||||
| 231178 | 0 | 0 | 0 | 0 | 0 | 30885 | 0 | 18688 | 0 | 280751 | 0 | 0 | 0 |
| ARJAY PATRICK | |||||||||||||
| 175015 | 0 | 0 | 0 | 0 | 0 | 23244 | 0 | 10227 | 0 | 208486 | 0 | 0 | 0 |
| FRANK MUSTO | |||||||||||||
| 184334 | 0 | 0 | 0 | 0 | 0 | 23244 | 0 | 18851 | 0 | 226429 | 0 | 0 | 0 |
| GARY FRALICK | |||||||||||||
| 186850 | 0 | 0 | 0 | 0 | 0 | 23244 | 0 | 11789 | 0 | 221883 | 0 | 0 | 0 |
| JOLENE KELLY | |||||||||||||
| 207465 | 0 | 0 | 0 | 0 | 0 | 28091 | 0 | 14139 | 0 | 249695 | 0 | 0 | 0 |
| JEFFREY L NYQUIST | |||||||||||||
| 213670 | 0 | 0 | 0 | 0 | 0 | 28091 | 0 | 15796 | 0 | 257557 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART I, LINE 1A | AMOUNTS PAID FOR SOCIAL CLUB DUES ARE INCLUDED IN RECIPENTS TAXABLE WAGES. | |
| 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. | SUPPLEMENTAL INFORMATION |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED TO ALTER THE DEFINITION OF A MEMBER AND NOW READS AS FOLLOWS: SECTION 1. MEMBERSHIP. THE FOLLOWING MAY BECOME MEMBERS OF MICHIGAN EDUCATION SPECIAL SERVICES ASSOCIATION (HEREINAFTER CALLED "MESSA IN THESE BYLAWS) BY PAYING CONTRIBUTIONS AS PRESCRIBED UNDER THE APPROPRIATE PROGRAM, IF THE PERSON MEETS THE UNDERWRITING REQUIREMENTS ASSOCIATED WITH THE PROGRAM: (A) ANY ACTIVE, ASSOCIATE, SERVICE ASSOCIATE, RETIREE, OR STUDENT MEMBER OF MICHIGAN EDUCATION ASSOCIATION (HEREINAFTER CALLED MEA IN THESE BYLAWS) AS DEFINED IN MEA'S BYLAWS; (B) ANY EMPLOYEE OF MEA, MESSA, AND MEA FINANCIAL SERVICES, OR ANY SUBSIDIARY OF ANY OF THE FOREGOING; (C) SUBJECT TO THE MESSA DISAFFILIATION POLICY, ANY EMPLOYEE OF AN EDUCATIONAL AGENCY IN WHICH A LOCAL ASSOCIATION OF MEA IS THE RECOGNIZED BARGAINING AGENT AND HAS NEGOTIATED MESSA BENEFITS FOR ITS MEMBERS; (D) SUBJECT TO THE MESSA DISAFFILIATION POLICY, ANY EMPLOYEE OF AN EDUCATIONAL AGENCY OPERATING WITHIN MICHIGAN; (E) ANY RETIRANT ELIGIBLE FOR BENEFITS UNDER SECTION 91 OF THE PUBLIC SCHOOL EMPLOYEES RETIREMENT ACT OF 1979, BEING MCLA 38.1391, AS AMENDED; (F) SUBJECT TO THE MESSA DIRECT PAY POLICY, ANY PERSON WHO IS A MEMBER OF MESSA UPON RETIREMENT MAY CONTINUE MEMBERSHIP IN MESSA BY TIMELY PAYMENT OF PREMIUMS. | |
| 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 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -8,141,330. ADJUSTMENT FOR MINIMUM PENSION LIABILILTY -60,387,152. TOTAL TO FORM 990, PART XI, LINE 5: -68,528,482. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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. | OVERSIGHT OF AUDIT |
| FORM 4562 | EMPLOYER IDENTIFICATION NUMBER: 38-1641634 FOR THE YEAR ENDING JUNE 30, 2012 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, 2012. ALL PROPERTY IN THE 3, 5 AND 7 YEAR CLASS. SEE ATTACHED FORM 4562 | ELECTION OUT OF BONUS DEPRECIATION |