Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Michigan Interscholastic Press Association
990 • Fiscal year 2020 • EIN 20-3094730
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.12x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 8.7% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Balance Sheet
Assets
Down$218,053
Down $82,703 (-27%) from 2019
Net Assets
Down$191,965
Down $81,307 (-30%) from 2019
Liabilities
Down$26,088
Down $1,396 (-5.1%) from 2019
Revenue And Expenses
Revenue
Down$96,704
Down $116,077 (-55%) from 2019
Expenses
Down$178,011
Down $26,505 (-13%) from 2019
Net Income
Down-$81,307
Down $89,572 (-1084%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2019 to Jun 30, 2020
- Signed
- May 9, 2021
- Return Version
- 2019v5.2
- Gross Receipts
- $96,704
Mission and Program Overview
Mission
Provides a forum for the interchange of oral and written ideas pertaining to school publications and to aid in the publishing of such materials by offering various conferences and workshops. Mipa is dedicated to providing a framework within which michigan junior high, middle school, and high school journalism students, teachers, and advisors can exchange ideas to further the professional standards of journalism education.
Provides a forum for the interchange of ideas pertaining to school publications.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $136,772 | $132,508 | ▼ $4,264 |
| Cash and Non-Interest-Bearing Accounts | $142,547 | $77,733 | ▼ $64,814 |
| Accounts Receivable | $17,427 | $4,417 | ▼ $13,010 |
| Inventories for Sale or Use | $1,734 | $1,119 | ▼ $615 |
| Total Assets | $300,756 | $218,053 | ▼ $82,703 |
| Other Assets Total | $2,276 | $2,276 | → $0 |
| Liabilities | |||
| Other Liabilities | $17,524 | $21,402 | ▲ $3,878 |
| Accounts Payable and Accrued Expenses | $9,960 | $4,686 | ▼ $5,274 |
| Total Liabilities | $27,484 | $26,088 | ▼ $1,396 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $273,272 | $191,965 | ▼ $81,307 |
| Total Net Assets Fund Balance | $273,272 | $191,965 | ▼ $81,307 |
| Total Liabilities and Net Assets / Fund Balance | $300,756 | $218,053 | ▼ $82,703 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jeremy Steele | Executive Director | PT | $8,400 | $8,400 |
| Ava Butzu | President | PT | $1,850 | $1,850 |
| Cody Harrell | Trustee | - | $1,350 | $1,350 |
| Kaitlin Edgerton | First Vice President | - | $1,200 | $1,200 |
| Ce Sikkenga | Director | - | $1,200 | $1,200 |
| Pam Bunka | Director | - | $1,200 | $1,200 |
| Christina Hammitt | Second Vice President | - | $1,200 | $1,200 |
| Elizabeth Cyr | Trustee | - | $1,200 | $1,200 |
| Lydia Cadena | Trustee | - | $1,200 | $1,200 |
| Sarah Ashman | Trustee | - | $1,200 | $1,200 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jamie Flanagan | Director |
| Tracy Anderson | Director |
| Marilyn Hess | Secretary |
| Betsy Van Der Zee | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $10,984
- Program Service Revenue
- $84,454
- Investment Income
- $981
- Other Revenue
- $285
- All Other Contributions
- $10,984
- Change in Net Assets
- $-81,307
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $165,361 |
| Salaries, Compensation, and Employee Benefits | $12,650 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $43,607 | $7,695 | - | $51,302 |
| Fees for Services Other | $40,937 | $7,224 | - | $48,161 |
| Travel | $29,662 | $5,235 | - | $34,897 |
| Current Officers, Directors, Trustees, and Key Employees | $10,752 | $1,898 | - | $12,650 |
| Information Technology | $8,488 | - | - | $8,488 |
| Office Expenses | $6,509 | $1,149 | - | $7,658 |
| Other Expenses | $694 | $122 | - | $816 |
| Advertising | $690 | $122 | - | $812 |
| Fees for Services Accounting | - | $634 | - | $634 |
| All Other Expenses | $444 | $79 | - | $523 |
| Insurance | $241 | $43 | - | $284 |
| Total Functional Expenses | $152,044 | $25,967 | $0 | $178,011 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Scholarship Fund | $21,402 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Active membership in the association is open to any public, private or parochial junior high, middle school or high school staff member associated with the school's publication or journalism program as an advisor and/or teacher. Associate membership is open to any persons or organizations interested in but not actively teaching and/or advising in a journalism program at the junior high or high school level. Honorary membership is conferred upon persons who have rendered distinguished service in the field of scholastic journalism, upon recommendation of the executive board.”
Form 990, Part VI, Section A, Line 7A
“The officers of the corporation are elected by ballot of active members at the annual spring conference.”
Form 990, Part VI, Section A, Line 7B
“The bylaws may be amended only by a majority vote of the active membership who cast ballots.”
Form 990, Part VI, Section B, Line 11B
“The executive director reviews form 990 before it is filed to ensure all revenues, expenditures, program accomplishments, and the association's governance policies are reported accurately. The board receives a copy of the completed 990.”
Form 990, Part VI, Section B, Line 12C
“Each director, board and staff officer and member of a committee with board-delegated powers shall complete and sign a conflict of interest policy annual statement at the time of his or her initial election or appointment and annually thereafter. The periodic review shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable and are the result of arm's length bargaining. B. Whether partnership and joint venture arrangements and arrangements with management service organizations conform to written policies, are properly recorded, reflect reasonable payments for goods and services, further charitable purposes and do not result in inurement or impermissible private benefit or in an excess benefit transaction.”
Form 990, Part VI, Section B, Line 15
“When considering compensation for the executive director (determined by the board of directors), the compensation of other executive directors from similar organizations is used. The board reviews organizations of comparable size and scope.”
Form 990, Part VI, Section C, Line 19
“AVAIABLE UPON REQUEST.”
Filing and Contact Details
Filer
- Filer Name
- Michigan Interscholastic Press
- EIN
- 20-3094730
- Phone
- 5173536761
- Address
- 305 COMM ARTS SCIENCES BLDG, EAST LANSING, MI 48824
Signing Officer
- Name
- Jeremy Steele
- Title
- Executive Director
- Phone
- 5173536761
- Signed
- 2021-05-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jeremy Steele
- Formed
- 2005
- Legal Domicile
- Mi
- Voting Board Members
- 13
- Independent Board Members
- 13
- Employees
- 0
- Volunteers
- 75
Preparer
- Firm
- Maner Costerisan Pc
- Address
- 2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
- Preparer
- Amber Rathbun CPA
- Phone
- 5173237500
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Contracted services: program service expenses 40,937. Management and general expenses 7,224. Fundraising expenses 0. Total expenses 48,161.”
Raw XML AppendixShowing 400 of 469 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4417 |
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| IRS990/Desc | 0 | WORKSHOPS & CONFERENCES: A SUMMER WORKSHOP ATTRACTED 280 STUDENTS. SEVERAL CONFERENCES HAVE BEEN ESTABLISHED INCLUDING A FALL CONFERENCE THAT ATTRACTED 1,542 STUDENTS AND TEACHERS, AND A MIDDLE SCHOOL CONFERENCE THAT ATTRACTED 56 STUDENTS AND TEACHERS. |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 48161 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 15.00 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SECOND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | FIRST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2005 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GrossRentsGrp/PersonalAmt | 0 | 285 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 8488 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8488 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 43 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 241 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 284 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1734 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 1119 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 981 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 981 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 26 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/MissionDesc | 0 | PROVIDES A FORUM FOR THE INTERCHANGE OF ORAL AND WRITTEN IDEAS PERTAINING TO SCHOOL PUBLICATIONS AND TO AID IN THE PUBLISHING OF SUCH MATERIALS BY OFFERING VARIOUS CONFERENCES AND WORKSHOPS. MIPA IS DEDICATED TO PROVIDING A FRAMEWORK WITHIN WHICH MICHIGAN JUNIOR HIGH, MIDDLE SCHOOL, AND HIGH SCHOOL JOURNALISM STUDENTS, TEACHERS, AND ADVISORS CAN EXCHANGE IDEAS TO FURTHER THE PROFESSIONAL STANDARDS OF JOURNALISM EDUCATION. |
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| IRS990/OtherExpensesGrp/Desc | 3 | REFUNDS & DISCOUNTS |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00160 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99840 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 989342 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SCHOLARSHIP FUND |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 21402 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACTIVE MEMBERSHIP IN THE ASSOCIATION IS OPEN TO ANY PUBLIC, PRIVATE OR PAROCHIAL JUNIOR HIGH, MIDDLE SCHOOL OR HIGH SCHOOL STAFF MEMBER ASSOCIATED WITH THE SCHOOL'S PUBLICATION OR JOURNALISM PROGRAM AS AN ADVISOR AND/OR TEACHER. ASSOCIATE MEMBERSHIP IS OPEN TO ANY PERSONS OR ORGANIZATIONS INTERESTED IN BUT NOT ACTIVELY TEACHING AND/OR ADVISING IN A JOURNALISM PROGRAM AT THE JUNIOR HIGH OR HIGH SCHOOL LEVEL. HONORARY MEMBERSHIP IS CONFERRED UPON PERSONS WHO HAVE RENDERED DISTINGUISHED SERVICE IN THE FIELD OF SCHOLASTIC JOURNALISM, UPON RECOMMENDATION OF THE EXECUTIVE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE OFFICERS OF THE CORPORATION ARE ELECTED BY BALLOT OF ACTIVE MEMBERS AT THE ANNUAL SPRING CONFERENCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BYLAWS MAY BE AMENDED ONLY BY A MAJORITY VOTE OF THE ACTIVE MEMBERSHIP WHO CAST BALLOTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR REVIEWS FORM 990 BEFORE IT IS FILED TO ENSURE ALL REVENUES, EXPENDITURES, PROGRAM ACCOMPLISHMENTS, AND THE ASSOCIATION'S GOVERNANCE POLICIES ARE REPORTED ACCURATELY. THE BOARD RECEIVES A COPY OF THE COMPLETED 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EACH DIRECTOR, BOARD AND STAFF OFFICER AND MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS SHALL COMPLETE AND SIGN A CONFLICT OF INTEREST POLICY ANNUAL STATEMENT AT THE TIME OF HIS OR HER INITIAL ELECTION OR APPOINTMENT AND ANNUALLY THEREAFTER. THE PERIODIC REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND ARE THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIP AND JOINT VENTURE ARRANGEMENTS AND ARRANGEMENTS WITH MANAGEMENT SERVICE ORGANIZATIONS CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT OR IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | WHEN CONSIDERING COMPENSATION FOR THE EXECUTIVE DIRECTOR (DETERMINED BY THE BOARD OF DIRECTORS), THE COMPENSATION OF OTHER EXECUTIVE DIRECTORS FROM SIMILAR ORGANIZATIONS IS USED. THE BOARD REVIEWS ORGANIZATIONS OF COMPARABLE SIZE AND SCOPE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AVAIABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 40,937. MANAGEMENT AND GENERAL EXPENSES 7,224. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,161. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 218053 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 218053 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $218,053
- Liabilities
- $26,088
- Net assets
- $191,965
- Revenue
- $96,704
- Expenses
- $178,011
- Net income
- -$81,307