Form 990 for tax year 2025
Filed by MICHIGAN ELECTRIC COOPERATIVE ASSOCIATION.
Totals
- Total revenue
- $2,647,706
- Total expenses
- $3,723,039
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,586,261
- Investment income
- $61,445
- Other revenue
- $0
- Total assets, end of year
- $1,094,496
- Total liabilities, end of year
- $596,550
- Net assets or fund balances, end of year
- $497,946
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Country Line Publicati
total $1,403,557 · related or exempt $1,316,557 · unrelated business $87,000
-
2b · Program service revenue: Loss Control & Safety
total $586,136 · related or exempt $586,136
-
2c · Program service revenue: Management & General
total $358,240 · related or exempt $358,240
-
2d · Program service revenue: EWR Program
total $144,460 · related or exempt $144,460
-
2e · Program service revenue: Education Training Pro
total $93,868 · related or exempt $93,868
-
3 · Investment income
total $61,445 · excluded $61,445
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $340,440
-
8 · Pension plan contributions
total $77,594
-
9 · Other employee benefits
total $54,673
-
10 · Payroll taxes
total $23,195
-
11a · Fees: management
total $670,000
-
11b · Fees: legal
total $149,979
-
11c · Fees: accounting
total $20,290
-
11d · Fees: lobbying
total $120,000
-
11g · Fees: other
total $655,311
-
12 · Advertising and promotion
total $8,675
-
13 · Office expenses
total $1,247
-
14 · Information technology
total $24,583
-
16 · Occupancy
total $48,000
-
17 · Travel
total $137,181
-
19 · Conferences, conventions and meetings
total $125,197
-
22 · Depreciation, depletion and amortization
total $21,159
-
23 · Insurance
total $13,490
-
24a · Other expenses: Publication Office Expe
total $1,145,636
-
24b · Other expenses: Workshops
total $39,251
-
24c · Other expenses: Dues and Subscriptions
total $37,008
-
24e · All other expenses
total $10,130
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $601,455 · end of year $852,489
-
2 · Savings and temporary cash investments
beginning of year $1,200,000 · end of year $0
-
4 · Accounts receivable
beginning of year $1,609 · end of year $356
-
9 · Prepaid expenses and deferred charges
beginning of year $83,251 · end of year $123,237
-
10a · Land, buildings and equipment: cost or other basis
$114,761
-
10b · Land, buildings and equipment: accumulated depreciation
$104,265
-
10c · Land, buildings and equipment, net
beginning of year $23,003 · end of year $10,496
-
13 · Investments: program-related
beginning of year $10,706 · end of year $10,690
-
15 · Other assets
beginning of year $138,166 · end of year $97,228
-
17 · Accounts payable and accrued expenses
beginning of year $129,071 · end of year $278,563
-
19 · Deferred revenue
beginning of year $217,674 · end of year $220,759
-
25 · Other liabilities
beginning of year $138,166 · end of year $97,228
-
27 · Net assets without donor restrictions
beginning of year $1,573,279 · end of year $497,946
Mission and programs · 2025
Mission
To promote and serve the needs of the member cooperatives.
-
Management and General:Advocate for the legislative and regulatory interests of Michigan's electric cooperatives with a unified message that supports their ability to deliver safe, reliable, and affordable electricity to member-consumers. Develop and execute strategic communications that promote cooperative priorities and enhance member-consumer engagement.
-
Loss Control and Safety:Strengthen the safety culture of Michigan's electric cooperatives and utility partners through a comprehensive safety program.
-
Country Lines Publications:Produce and distribute Michigan Country Lines magazine in collaboration with Michigan's electric cooperatives to support cooperative priorities and strengthen member-consumer engagement.
-
Education/ Training Programs:Coordinate education and training resources for Michigan's electric cooperative directors, managers, employees, and emerging leaders.Energy Waste Reduction (EWR) program:Began a comprehensive energy optimization initiative, to meet Michigan's statutory energy savings requirements. The program established standardized reporting processes and performance metrics, including greenhouse gas emission reductions, for annual submission to the Michigan Public Service Commission. Program results are reported both at the individual cooperative level and on a combined basis to demonstrate statewide impact and progress.
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Joe McElroy
Director of Safety & Loss
- Total calculated
- $280,176
- From this org
- $193,138
- From related orgs
- $0
- Other
- $87,038
- Hours/week
- 49.4
Schedule J breakdown matched by us
- Base
- $191,301
- Bonus
- $0
- Other
- $1,837
- Deferred
- $73,821
- Nontaxable benefits
- $15,054
- Filer's total
- $282,013
-
Thomas Ulatowski
Safety & Loss Control Instructor
- Total calculated
- $163,411
- From this org
- $122,632
- From related orgs
- $0
- Other
- $40,779
- Hours/week
- 44.6
Schedule J breakdown matched by us
- Base
- $122,240
- Bonus
- $0
- Other
- $392
- Deferred
- $28,926
- Nontaxable benefits
- $12,246
- Filer's total
- $163,804
-
Craig Borr
President/CEO (Jan-March)
- Total calculated
- $0
- Hours/week
- 3
-
John Kran
President/CEO (March-Dec)
- Total calculated
- $0
- Hours/week
- 50
-
Chris O'Neill
Chair (Jan-Nov)
- Total calculated
- $0
- Hours/week
- 2
-
Gabe Schneider Vice Chairman
(Jan-Nov),Chair (Nov-Dec)
- Total calculated
- $0
- Hours/week
- 5
-
Shaun Lamp SecTreas
(Jan-Nov),Vice Chair (Nov-Dec),
- Total calculated
- $0
- Hours/week
- 1.8
-
Mike Furmanski Director
(Jan-Nov), Sec/Treas (Nov-Dec)
- Total calculated
- $0
- Hours/week
- 0.8
-
Dallas Aho
Director
- Total calculated
- $0
- Hours/week
- 1
-
Eric Baker
Director
- Total calculated
- $0
- Hours/week
- 4
-
Allan Berg
Director
- Total calculated
- $0
- Hours/week
- 2
-
Howard Bowersox
Director
- Total calculated
- $0
- Hours/week
- 1.2
-
Gerry Bundle
Director
- Total calculated
- $0
- Hours/week
- 1.8
-
Brad Essenmacher
Director
- Total calculated
- $0
- Hours/week
- 0.9
-
Mike Gaunt
Director (Nov-Dec)
- Total calculated
- $0
- Hours/week
- 5.3
-
Bill Hodges
Director (Jan-Nov)
- Total calculated
- $0
- Hours/week
- 1
-
Erin Hunzeker
Director (Nov-Dec)
- Total calculated
- $0
- Hours/week
- 0.5
-
Don Johnson
Director
- Total calculated
- $0
- Hours/week
- 5
-
Rachel Johnson
Director
- Total calculated
- $0
- Hours/week
- 2
-
Dave Krings
Director (May- Dec)
- Total calculated
- $0
- Hours/week
- 2.3
-
Brentt Lucas
Director
- Total calculated
- $0
- Hours/week
- 2
-
Terry Rubenthaler
Director
- Total calculated
- $0
- Hours/week
- 0.8
-
Jim Stebbins
Director
- Total calculated
- $0
- Hours/week
- 5.3
-
Brian Takvalkoski
Director (Jan-May)
- Total calculated
- $0
- Hours/week
- 0.5
-
Fred Turk
Director
- Total calculated
- $0
- Hours/week
- 2
-
Erica Weidman
Director
- Total calculated
- $0
- Hours/week
- 4
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Tax indemnification and gross-up payments
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- Part I, Line 1a
- Written policy states as part of MECA's health and wellness cost sharing plan, MECA covers 75% of membership dues for an individual employee to join a health club, up to a maximum of $75.00. MECA grossed up a couple of insignificant payments to employees for de minimus awards.
- Part I, Line 3
- The services of the President/CEO are provided to the Association under a management services agreement with Wolverine Power Cooperative, one of its member cooperatives. The filing organization relies on Wolverine Power Cooperative to determine the compensation for the President/CEO. They use methods listed in Part I, line 3 to determine his compensation.
- Schedule J, Part II, Column C, Deferred Compensation
- The estimated current year increase in the actuarial value of the defined benefit plan is included in other compensation for employees listed in Part II of Schedule J. These amounts do not represent any current year contributions to the plan. They are estimates of the increase in the actuarial value of the plans received from the NRECA. The current year expense and the increase in actuarial value for each employee are reflected in the statement on the Schedule O for Form 990, Part VII, Column F.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 21 August 2026
- IRS schema version
- 2025v4.2
- Source object
- 202622389349301322
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.