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Nonprofiteer
← MICHIGAN ASSOCIATION OF RETIRED SCHOOL PERSONNEL

Form 990 for tax year 2023

Filed by MICHIGAN ASSOCIATION OF RETIRED SCHOOL PERSONNEL.

Totals

Total revenue
$990,507
Total expenses
$1,081,962
Contributions and grants received
$868,339
Grants paid
$5,120
Program service revenue
$0
Investment income
$50,014
Other revenue
$72,154
Total assets, end of year
$1,646,537
Total liabilities, end of year
$789,651
Net assets or fund balances, end of year
$856,886
Program services expenses (Part IX)
$672,113
Management and general expenses
$409,849
Fundraising expenses
$0
Program service expenses (Part III)
$672,113

Program services were 62.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 1b · Membership dues

    $832,033

  • 1f · All other contributions, gifts and grants

    $36,306

  • 3 · Investment income

    total $50,014 · excluded $50,014

  • 11a · Other revenue: MARSP TRAVEL PROGRAM

    total $60,154 · unrelated business $60,154

  • 11b · Other revenue: ADVERTISING

    total $12,000 · unrelated business $12,000

  • 11e · Other revenue, total

    $72,154

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,120 · program services $5,120

  • 5 · Compensation of officers, directors and key employees

    total $222,115 · program services $111,057 · management and general $111,058

  • 7 · Other salaries and wages

    total $291,318 · program services $145,659 · management and general $145,659

  • 8 · Pension plan contributions

    total $28,637 · program services $14,318 · management and general $14,319

  • 9 · Other employee benefits

    total $79,699 · program services $39,850 · management and general $39,849

  • 10 · Payroll taxes

    total $44,646 · program services $22,323 · management and general $22,323

  • 11c · Fees: accounting

    total $10,975 · management and general $10,975

  • 11d · Fees: lobbying

    total $9,600 · program services $9,600

  • 11g · Fees: other

    total $18,636 · program services $18,636

  • 13 · Office expenses

    total $95,493 · program services $78,130 · management and general $17,363

  • 14 · Information technology

    total $43,689 · program services $25,744 · management and general $17,945

  • 16 · Occupancy

    total $39,342 · program services $31,671 · management and general $7,671

  • 19 · Conferences, conventions and meetings

    total $21,246 · program services $21,246

  • 22 · Depreciation, depletion and amortization

    total $22,783 · program services $11,391 · management and general $11,392

  • 23 · Insurance

    total $11,295 · management and general $11,295

  • 24a · Other expenses: POSTAGE & PRINTING

    total $76,088 · program services $76,088

  • 24b · Other expenses: MEMBERSHIP PROMOTION

    total $29,391 · program services $29,391

  • 24c · Other expenses: MARSP TRAVEL PROGRAM

    total $21,831 · program services $21,831

  • 24d · Other expenses: MISCELLANEOUS EXPENSE

    total $8,136 · program services $8,136

  • 24e · All other expenses

    total $1,922 · program services $1,922

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $814 · end of year $1,357

  • 2 · Savings and temporary cash investments

    beginning of year $1,496,628 · end of year $1,445,876

  • 4 · Accounts receivable

    beginning of year $5,884 · end of year $4,269

  • 8 · Inventories for sale or use

    beginning of year $5,835 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $55,248 · end of year $78,972

  • 10a · Land, buildings and equipment: cost or other basis

    $125,495

  • 10b · Land, buildings and equipment: accumulated depreciation

    $97,919

  • 10c · Land, buildings and equipment, net

    beginning of year $48,010 · end of year $27,576

  • 15 · Other assets

    beginning of year $122,759 · end of year $88,487

  • 17 · Accounts payable and accrued expenses

    beginning of year $50,161 · end of year $67,845

  • 19 · Deferred revenue

    beginning of year $620,729 · end of year $640,295

  • 25 · Other liabilities

    beginning of year $116,416 · end of year $81,511

  • 27 · Net assets without donor restrictions

    beginning of year $811,459 · end of year $712,955

  • 28 · Net assets with donor restrictions

    beginning of year $136,413 · end of year $143,931

Mission and programs · 2023

Mission

TO PROTECT AND ENHANCE PENSION AND HEALTH INSURANCE BENEFITS FOR ALL MICHIGAN PUBLIC SCHOOL RETIREES.

Activities or mission (Part I)

TO PROTECT & ENHANCE PENSION & HEALTH INSURANCE BENEFITS FOR ALL MICHIGAN PUBLIC SCHOOL RETIREES.

  • VARIOUS INFORMATION, REFERRAL, AND SUPPORT SERVICES FOR MEMBERS

    Expenses $509,656 · Grants $5,120

  • PUBLICATIONS: 4 ISSUES OF THE VANGUARD PER YEAR TO DISSEMINATE PERTINENT INFORMATION TO APPROXIMATELY 30,000 MEMBERS

    Expenses $131,611

  • MEETINGS: BOARD, COMMITTEES, WORKSHOPS, ANNUAL MEETING PROVIDES INTERACTION BETWEEN MEMBERS TO PROVIDE EDUCATION TRAINING AND GOAL SETTING.

    Expenses $21,246

  • LEGISLATIVE REPRESENTATION: MONITORING AND DISSEMINATION OF INFORMATION REGARDING PRESENT & PENDING LEGISLATION & ITS EFFECTS ON MEMBERS

    Expenses $9,600

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Paul B Lerg

    BYLAWS DIRECTOR/AREA 6 DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Charles E Abshagen

    LEGISLATIVE DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Georgia Sharp

    LEGISLATIVE DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Marie L Wilkerson

    FOUNDATION DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Sharon Ryden

    AREA 1 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Donald O Johnson

    AREA 2 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Catherine Tibbett

    AREA 3 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mila Macnaughton

    AREA 5 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Leslie E Nixon

    MEMBERSHIP/AREA 4 DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Carol J Pratt

    AREA 7 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Eagan

    AREA 8 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James Mikus

    AREA 12 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Deb Herrick

    AREA 13 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James Cassis

    AREA 14 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Judith E Nixon

    AREA 15 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Pam Olech

    AREA 16 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mike Sweet

    AREA 17 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Colleen Ford

    AREA 18 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Vultaggio

    AREA 19 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Gary Maloney

    AREA 20 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Schichtel

    AREA 21 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Robert Kucera

    AREA 22 DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Elizabeth Coller

    AREA 25 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lois J Zilka

    AREA 27 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rod Hopper

    AREA 28 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Robert McCarrick

    AREA 31 DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve R Gordon

    PAST-PRESIDENT

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Heston Bates

    TREASURER/FINANCE DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Darlene Bates

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Donald O Johnson

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Sue Jakubiak

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10 + 1 related

  • Royce C Humm

    EXECUTIVE DIRECTOR

    Total calculated
    $209,179
    From this org
    $174,331
    From related orgs
    $0
    Other
    $34,848
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $174,331
    Bonus
    $0
    Other
    $0
    Deferred
    $14,750
    Nontaxable benefits
    $20,098
    Filer's total
    $209,179

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

  • 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
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
8 May 2025
IRS schema version
2023v6.0
Source object
202501359349306805

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