Civic Intelligence

Michigan Elementary and Middle School Principals Association Inc

990 • Fiscal year 2016 • EIN 23-7042131

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 28, 2016

Organization ProfileWWW.MEMSPA.ORG

View Organization Page

1980 North College RoadMason, MI 48854

(517) 694-8955

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.11x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

81st percentile

0.19x

Higher debt load relative to revenue than 81% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

51st percentile

5.3%

Higher net margin than 51% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$135,417

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-10%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$1,392,525

Up $127,997 (+10%) from 2015

Net Assets

Up

$1,245,025

Up $42,246 (+3.5%) from 2015

Liabilities

Up

$147,500

Up $85,751 (+139%) from 2015

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin51st percentile

Revenue

Down

$795,634

Down $92,645 (-10%) from 2015

Expenses

Up

$753,388

Up $16,132 (+2.2%) from 2015

Net Income

Down

$42,246

Down $108,777 (-72%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $1,100,962Liabilities 2013: $99,638Net Assets 2013: $1,001,3242013Assets 2014: $1,154,670Liabilities 2014: $78,540Net Assets 2014: $1,076,1302014Assets 2015: $1,264,528Liabilities 2015: $61,749Net Assets 2015: $1,202,7792015Assets 2016: $1,392,525Liabilities 2016: $147,500Net Assets 2016: $1,245,0252016Assets 2018: $2,034,291Liabilities 2018: $532,681Net Assets 2018: $1,501,6102018Assets 2019: $1,954,819Liabilities 2019: $212,570Net Assets 2019: $1,742,2492019Assets 2020: $2,117,729Liabilities 2020: $215,335Net Assets 2020: $1,902,3942020Assets 2021: $2,379,718Liabilities 2021: $217,544Net Assets 2021: $2,162,1742021Assets 2022: $2,586,266Liabilities 2022: $330,050Net Assets 2022: $2,256,2162022Assets 2023: $2,864,618Liabilities 2023: $285,916Net Assets 2023: $2,578,7022023Assets 2024: $3,046,174Liabilities 2024: $313,109Net Assets 2024: $2,733,0652024

Highlighted filing

2016

Assets$1,392,525
Liabilities$147,500
Net Assets$1,245,025
Open 2016 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2013: $747,2362013Revenue 2014: $772,513Expenses 2014: $704,772Net Income 2014: $67,7412014Revenue 2015: $888,279Expenses 2015: $737,256Net Income 2015: $151,0232015Revenue 2016: $795,634Expenses 2016: $753,388Net Income 2016: $42,2462016Revenue 2018: $1,339,572Expenses 2018: $1,177,049Net Income 2018: $162,5232018Revenue 2019: $1,589,705Expenses 2019: $1,455,304Net Income 2019: $134,4012019Revenue 2020: $1,168,154Expenses 2020: $1,040,056Net Income 2020: $128,0982020Revenue 2021: $1,989,444Expenses 2021: $1,804,090Net Income 2021: $185,3542021Revenue 2022: $2,246,783Expenses 2022: $2,117,583Net Income 2022: $129,2002022Revenue 2023: $2,168,850Expenses 2023: $1,850,822Net Income 2023: $318,0282023Revenue 2024: $2,196,255Expenses 2024: $2,086,639Net Income 2024: $109,6162024

Highlighted filing

2016

Revenue$795,634
Expenses$753,388
Net Income$42,246
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 28, 2016
Return Version
2015v2.1
Gross Receipts
$795,634
Mission and Program Overview

Mission

Mempsa is a professional organization serving elementary and middle level principals. Memspa is dedicated to supporting principals in the delivery of quality educational experiences to the students of the state of michigan by providing leadership,legislative advocacy, professional development, and guidance.

Memspa is a professional organization serving elementary and middle level principals. Memspa is dedicated to supporting principals in the delivery of quality educational experiences to the students of the state of michigan by providing leadership, legislative advocacy, professional development and guidance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$489,918$588,690▲ $98,772
Land, Buildings, and Equipment, Net$423,139$411,156▼ $11,983
Investments in Publicly Traded Securities$259,897$282,649▲ $22,752
Accounts Receivable$72,971$86,144▲ $13,173
Intangible Assets$7,575$12,934▲ $5,359
Prepaid Expenses and Deferred Charges$11,028$10,952▼ $76
Total Assets$1,264,528$1,392,525▲ $127,997
Liabilities
Deferred Revenue$39,870$111,110▲ $71,240
Accounts Payable and Accrued Expenses$21,879$36,390▲ $14,511
Total Liabilities$61,749$147,500▲ $85,751
Net Assets / Fund Balance
Unrestricted Net Assets$1,197,385$1,239,631▲ $42,246
Temporarily Rstr Net Assets$5,394$5,394→ $0
Total Net Assets Fund Balance$1,202,779$1,245,025▲ $42,246
Total Liabilities and Net Assets / Fund Balance$1,264,528$1,392,525▲ $127,997

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$335,927$230,701-
Land$75,000--
Equipment$229$95,439-
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul LiabenowExecutive DirectorFT$111,417$24,000$135,417

Board Members and Trustees

NameTitle
William PattersonMiddle Level Chair
Amie MccawPd Chair
Ellen DemrayRetiree Chair
Penny Kentish McwilliamsPast President
Shanna SpickardPresident
Tom DegraffPresident Elect
Darla CampbellDirector
Deb PowellDirector
Detra FieldsDirector
Jeff DrewnoDirector
Jessica BarthDirector
Jim DellDirector
Jonathon WennstromDirector
Judy TuttleDirector
Julie PetersonDirector
Kurt SuttonDirector
Melissa LacombeDirector
Michelle CarterDirector
Micki BergDirector
Sandy RussellDirector
Jeremy PattersonMinority Representative
Tonia ShoupNaesp Representative
Jennifer MayesState and Federal Relations
Susan KosterTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$25,000
Program Service Revenue
$754,037
Investment Income
$6,247
Other Revenue
$10,350
All Other Contributions
$25,000
Change in Net Assets
$42,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$491,702
Salaries, Compensation, and Employee Benefits$261,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$256,798
Current Officers, Directors, Trustees, and Key Employees---$124,899
Other Salaries and Wages---$97,278
Occupancy---$42,299
Fees for Services Other---$34,688
Other Employee Benefits---$29,176
Office Expenses---$27,025
Depreciation Depletion---$24,413
Information Technology---$15,173
Travel---$13,271
Other Expenses---$10,551
Payroll Taxes---$10,333
Fees for Services Legal---$7,400
Fees for Services Accounting---$6,400
All Other Expenses---$1,971
Total Functional Expenses$0$0$0$753,388
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The oranization has six classes of membership: active members, aspiring principals, associate members, retiree members, sustaining members, and honorary members.”

Form 990, Part VI, Section B, Line 11

“The form 990 is received and reviewed for accuracy by the executive director. Upon approval, the executive director signs and files the return.”

Form 990, Part VI, Section B, Line 12C

“Annually the members within memspa, including officers, board of driectors, and persons employed (including regular employees and contractors), are required to sign a conflict of interest form. Additionally, all real or perceved conflict of interest will be brought to the attention of the level of authority necessary for consideration, resolution, and direction.”

Form 990, Part VI, Section B, Line 15A

“Salary studies are obtained either from the national association of elementary principals or the michigan society of association executives for comparison of the executive director's salary to others in his field and geographical area. Then the salary is negotiated with the president, president elect, and past president based primarily on memspa's financial situation, since the executive director's salary is generally lower than the industy average.”

Form 990, Part VI, Section C, Line 19

“The organizations bylaws are available on their website. All other information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Elementary and Middle School
EIN
23-7042131
Phone
5176948955
Address
1980 NORTH COLLEGE ROAD, MASON, MI 48854

Signing Officer

Name
Paul Liabenow
Title
Executive Director
Phone
5176948955
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Liabenow
Formed
2000
Legal Domicile
Mi
Voting Board Members
25
Independent Board Members
25
Employees
3
Volunteers
100

Preparer

Firm
Abraham & Gaffney Pc
Address
3511 COOLIDGE RD SUITE 100, EAST LANSING, MI 48823
Preparer
Aaron M Stevens CPA
Phone
5173516836
Raw XML AppendixShowing 400 of 471 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/ActivityOrMissionDesc0MEMSPA IS A PROFESSIONAL ORGANIZATION SERVING ELEMENTARY AND MIDDLE LEVEL PRINCIPALS. MEMSPA IS DEDICATED TO SUPPORTING PRINCIPALS IN THE DELIVERY OF QUALITY EDUCATIONAL EXPERIENCES TO THE STUDENTS OF THE STATE OF MICHIGAN BY PROVIDING LEADERSHIP, LEGISLATIVE ADVOCACY, PROFESSIONAL DEVELOPMENT AND GUIDANCE.
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14MIDDLE LEVEL CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15MINORITY REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt16RETIREE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt19NAESP REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt20STATE AND FEDERAL RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt21PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22TREASURER/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt23PD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt24EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0795634
IRS990/GrossRentsGrp/RealAmt010350
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt025
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt015173
IRS990/IntangibleAssetsGrp/BOYAmt07575
IRS990/IntangibleAssetsGrp/EOYAmt012934
IRS990/InvestmentIncomeGrp/ExclusionAmt06247
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06247
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0259897
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0282649
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0326140
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0423139
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0411156
IRS990/LandBldgEquipCostOrOtherBssAmt0737296
IRS990/LegalDomicileStateCd0MI
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MEMSPA IS A PROFESSIONAL ORGANIZATION SERVING ELEMENTARY AND MIDDLE LEVEL PRINCIPALS. MEMSPA IS DEDICATED TO SUPPORTING PRINCIPALS IN THE DELIVERY OF QUALITY EDUCATIONAL EXPERIENCES TO THE STUDENTS OF THE STATE OF MICHIGAN BY PROVIDING LEADERSHIP, LEGISLATIVE ADVOCACY, PROFESSIONAL DEVELOPMENT AND GUIDANCE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01202779
IRS990/NetAssetsOrFundBalancesEOYAmt01245025
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt010350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt010350
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt042299
IRS990/OfficeExpensesGrp/TotalAmt027025
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029176
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1LEGISLATIVE LIASON EXPE
IRS990/OtherExpensesGrp/Desc2GOVERNANCE EXPENSES
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP EXPENSES
IRS990/OtherExpensesGrp/TotalAmt022675
IRS990/OtherExpensesGrp/TotalAmt117478
IRS990/OtherExpensesGrp/TotalAmt211560
IRS990/OtherExpensesGrp/TotalAmt310551
IRS990/OtherSalariesAndWagesGrp/TotalAmt097278
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt010333
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011028
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010952
IRS990/PrincipalOfficerNm0PAUL LIABENOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & WORKSHOP
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0417159
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1336878
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0417159
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1336878
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION: INCLUDES SEMINARS AND WORKSHOPS HELD THROUGHOUT THE STATE TO BRING MEMBERS TOGETHER AND PROVIDE AN OPPORTUNITY TO DISCUSS ISSUES AND NEW EDUCATIONAL AND LEADERSHIP TECHNIQUES. OVER 600 INDIVIDUALS ATTEND VARIOUS EVENTS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05032
IRS990/PYOtherExpensesAmt0480909
IRS990/PYOtherRevenueAmt09400
IRS990/PYProgramServiceRevenueAmt0873847
IRS990/PYRevenuesLessExpensesAmt0151023
IRS990/PYSalariesCompEmpBnftPaidAmt0256347
IRS990/PYTotalExpensesAmt0737256
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0888279
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt042246
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010350
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0335927
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0230701
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0566628
IRS990ScheduleD/EquipmentGrp/BookValueAmt0229
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095439
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt095668
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt075000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0411156
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORANIZATION HAS SIX CLASSES OF MEMBERSHIP: ACTIVE MEMBERS, ASPIRING PRINCIPALS, ASSOCIATE MEMBERS, RETIREE MEMBERS, SUSTAINING MEMBERS, AND HONORARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE EXECUTIVE DIRECTOR. UPON APPROVAL, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY THE MEMBERS WITHIN MEMSPA, INCLUDING OFFICERS, BOARD OF DRIECTORS, AND PERSONS EMPLOYED (INCLUDING REGULAR EMPLOYEES AND CONTRACTORS), ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM. ADDITIONALLY, ALL REAL OR PERCEVED CONFLICT OF INTEREST WILL BE BROUGHT TO THE ATTENTION OF THE LEVEL OF AUTHORITY NECESSARY FOR CONSIDERATION, RESOLUTION, AND DIRECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY STUDIES ARE OBTAINED EITHER FROM THE NATIONAL ASSOCIATION OF ELEMENTARY PRINCIPALS OR THE MICHIGAN SOCIETY OF ASSOCIATION EXECUTIVES FOR COMPARISON OF THE EXECUTIVE DIRECTOR'S SALARY TO OTHERS IN HIS FIELD AND GEOGRAPHICAL AREA. THEN THE SALARY IS NEGOTIATED WITH THE PRESIDENT, PRESIDENT ELECT, AND PAST PRESIDENT BASED PRIMARILY ON MEMSPA'S FINANCIAL SITUATION, SINCE THE EXECUTIVE DIRECTOR'S SALARY IS GENERALLY LOWER THAN THE INDUSTY AVERAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS BYLAWS ARE AVAILABLE ON THEIR WEBSITE. ALL OTHER INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt05394
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05394

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,392,525
Liabilities
$147,500
Net assets
$1,245,025
Revenue
$795,634
Expenses
$753,388
Net income
$42,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.05$0.31$2.73$2.20$2.09$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.29$2.58$2.17$1.85$0.32
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.33$2.26$2.25$2.12$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.22$2.16$1.99$1.80$0.19
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.22$1.90$1.17$1.04$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.21$1.74$1.59$1.46$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.03$0.53$1.50$1.34$1.18$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.15$1.25$0.80$0.75$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.06$1.20$0.89$0.74$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.08$1.08$0.77$0.70$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.10$1.00$0.75