2013-03-20T17:37:56-05:00 2012-06-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2011-07-01 381641634 MICHIGAN EDUCATION SPECIAL SERVICES ASSN MICH 5173326551 1475 KENDALE BLVD EAST LANSING MI 48823 CYNTHIA WILLIAMS 5173326551 2013-03-12 1 JAMES E NYQUIST CPA P00010224 5173237500 2011 2016-02-25 16:41:14Z CYNTHIA WILLIAMS 1475 KENDALE BLVD EAST LANSING MI 48823 1215712502 0 X WWW.MESSA.ORG X 1960 MI TO PROVIDE MEMBERS WITH GROUP INSURANCE BENEFITS. 13 13 0 14 10249621 0 0 0 1240026461 1171940191 6002223 10241122 0 0 1246028684 1182181313 0 0 1112814063 1040777656 47791388 39305204 0 0 0 20125828 24778834 1180731279 1104861694 65297405 77319619 492757874 548195934 101323934 147970857 391433940 400225077 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 66,302 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 0 1 2338 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 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 MELISSA CLAPPER 5.00 X 0 0 0 PEGGY MCLELLAN 5.00 X 0 0 0 LINDA CARTER 5.00 X 0 0 0 CHERYL LAKE 5.00 X 0 0 0 FALISADOLL GREEN 5.00 X 0 0 0 VIVIAN L DAVIS 5.00 X 0 0 0 MICHAEL RYAN 5.00 X 0 0 0 MELINDA SMITH 5.00 X 0 0 0 IRIS K SALTERS 5.00 X X 0 0 0 STEVEN COOK 5.00 X 0 0 0 GRETCHEN DZIADOSZ 5.00 X 0 0 0 LUIGI BATTAGLIERI 5.00 X 0 0 0 CYNTHIA WILLIAMS 40.00 X 231178 0 49573 ARJAY PATRICK 40.00 X 175015 0 33471 FRANK MUSTO 40.00 X 184334 0 42095 GARY FRALICK 40.00 X 186850 0 35033 JOLENE KELLY 40.00 X 207465 0 42230 JEFFREY L NYQUIST 40.00 X 213670 0 43887 1198512 0 246289 45 0 1 0 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 63 MEMBER CONTRIBUTIONS 900099 1094644072 1094644072 CLAIMS PROCEESSING FEE 900099 75415077 75415077 SERVICE FEES 900099 1685923 1685923 MISCELLANEOUS REVENUE 900099 195119 195119 1171940191 8756317 8756317 35015994 33522690 8499 1493304 -8499 1484805 1493304 -8499 1182181313 1170254268 10249621 1677424 1040777656 282649 21278128 10794266 5294944 1655217 49936 605398 2148271 940360 9435616 69106 2069285 851175 380096 316562 1303113 296455 MARKETING & RESEARCH 3079286 CASE MANAGEMENT EXPENSE 1975449 ADMINISTRATIVE SERVICES 695040 STAFF DEV & TRAINING 312289 251397 1104861694 3418203 3835935 104300240 63169656 1357271 1875660 42418779 28562900 14556963 13855879 228119854 227471500 41217586 93927957 99787757 144059347 492757874 548195934 5155202 4898863 13978660 11738527 6058397 5635698 76131675 125697769 101323934 147970857 X 0 0 0 0 391433940 400225077 391433940 400225077 492757874 548195934 X 77319619 -68528482 X X 0 1 1 X 0 423340 423340 14679067 3792388 10886679 26267702 23751761 2515941 1048670 1018751 29919 13855879 CORPORATE BONDS 93927957 F 93927957 DEFERRED COMPENSATION DEPOSITS 211836 DUE FROM MEMBER SCHOOLS 10930057 RATE STABILIZATION RESERVE 132917454 144059347 ACCRUED PAYROLL AND RELATED 2264276 DEFERRED COMPENSATION PAYABLE 211836 ACCRUED CLAIMS PROCESSING EXPENSES 1750500 ACCRUED PENSION COST 85942936 DUE TO INSURANCE COMPANIES 20698360 ACCRUED RETIREE HEALTH BENEFITS 14829861 125697769 1182181313 1104861694 77319619 -68528482 -68528482 8791137 1185025084 -8141330 11020460 2879130 1182145954 35359 35359 1182181313 1115846795 11020460 11020460 1104826335 35359 35359 1104861694 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. X 1 1 X X 0 0 0 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 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 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 CHANGES IN NET ASSETS OR FUND BALANCES: 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. 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, 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