Civic Intelligence

Clerical-Technical Union of Michigan

EIN 23-7471912 • 501(c)5 • East Lansing, MI

Profile

Clerical-technical union of michigan sate university seeks to empower our members to exert control and choice over their own lives.

2990 Lake Lansing Road 100East Lansing, MI 48823

www.ctumsu.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.05x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Net Margin

1st percentile

-86%

Higher net margin than 1% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

16th percentile

$90,601

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2025

Asset Growth

12th percentile

-2.7%

Faster asset growth than 12% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-5.5%

Faster revenue growth than 11% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$5,576,034

Down $828,056 (-13%) from 2021

Liabilities

Up

$47,121

Up $16,565 (+54%) from 2021

Net Assets

Down

$5,528,913

Down $844,621 (-13%) from 2021

Operations
Liabilities / Revenue60th percentileNet Margin1st percentile

Revenue

Up

$668,380

Up $34,803 (+5.5%) from 2021

Expenses

Up

$774,975

Up $339 (+0.0%) from 2021

Net Income

Up

-$106,595

Up $34,464 (+24%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,375,474Liabilities 2010: $30,748Net Assets 2010: $5,344,7262010Assets 2011: $5,276,296Liabilities 2011: $38,824Net Assets 2011: $5,237,4722011Assets 2012: $5,403,260Liabilities 2012: $42,275Net Assets 2012: $5,360,9852012Assets 2013: $5,488,693Liabilities 2013: $95,236Net Assets 2013: $5,393,4572013Assets 2014: $5,370,457Liabilities 2014: $88,579Net Assets 2014: $5,281,8782014Assets 2015: $5,235,332Liabilities 2015: $67,773Net Assets 2015: $5,167,5592015Assets 2016: $5,313,885Liabilities 2016: $43,589Net Assets 2016: $5,270,2962016Assets 2017: $5,558,684Liabilities 2017: $40,764Net Assets 2017: $5,517,9202017Assets 2018: $5,324,318Liabilities 2018: $19,024Net Assets 2018: $5,305,2942018Assets 2020: $6,061,901Liabilities 2020: $27,971Net Assets 2020: $6,033,9302020Assets 2021: $6,404,090Liabilities 2021: $30,556Net Assets 2021: $6,373,5342021Assets 2022: $5,576,034Liabilities 2022: $47,121Net Assets 2022: $5,528,9132022

Highlighted filing

2022

Assets$5,576,034
Liabilities$47,121
Net Assets$5,528,913
Open 2022 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $794,7552010Expenses 2011: $810,1332011Expenses 2012: $801,2112012Revenue 2013: $879,795Expenses 2013: $895,121Net Income 2013: -$15,3262013Revenue 2014: $771,071Expenses 2014: $881,720Net Income 2014: -$110,6492014Revenue 2015: $918,958Expenses 2015: $785,188Net Income 2015: $133,7702015Revenue 2016: $868,697Expenses 2016: $676,820Net Income 2016: $191,8772016Revenue 2017: $713,586Expenses 2017: $714,636Net Income 2017: -$1,0502017Revenue 2018: $702,841Expenses 2018: $663,525Net Income 2018: $39,3162018Revenue 2020: $599,951Expenses 2020: $751,039Net Income 2020: -$151,0882020Revenue 2021: $633,577Expenses 2021: $774,636Net Income 2021: -$141,0592021Revenue 2022: $668,380Expenses 2022: $774,975Net Income 2022: -$106,5952022

Highlighted filing

2022

Revenue$668,380
Expenses$774,975
Net Income-$106,595
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,576,034
Liabilities
$47,121
Net assets
$5,528,913
Revenue
$668,380
Expenses
$774,975
Net income
-$106,595
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$0.05$5.53$0.67$0.77$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$0.03$6.37$0.63$0.77$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.06$0.03$6.03$0.60$0.75$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.02$5.31$0.70$0.66$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.56$0.04$5.52$0.71$0.71$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$0.04$5.27$0.87$0.68$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$0.07$5.17$0.92$0.79$0.13
2014Detailed filing. Detailed filing data is available for this year.$5.37$0.09$5.28$0.77$0.88$0.11
2013Detailed filing. Detailed filing data is available for this year.$5.49$0.10$5.39$0.88$0.90$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$0.04$5.36$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.28$0.04$5.24$0.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.03$5.34$0.79
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 1, 2022
Return Version
2021v4.2
Gross Receipts
$653,213
Mission and Program Overview

Mission

Clerical-technical union of michigan state university seeks to empower our members to exert control and choice over their own lives.

Labor union representing clerical and technical employees of michigan state university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,246,143$5,641,322▲ $395,179
Land, Buildings, and Equipment, Net$746,449$721,077▼ $25,372
Cash and Non-Interest-Bearing Accounts$44,367$19,529▼ $24,838
Prepaid Expenses and Deferred Charges$18,585$18,588▲ $3
Other Notes and Loans Receivable, Net$596$758▲ $162
Total Assets$6,061,901$6,404,090▲ $342,189
Other Assets Total$5,761$2,816▼ $2,945
Liabilities
Accounts Payable and Accrued Expenses$24,971$30,556▲ $5,585
Deferred Revenue$3,000$0▼ $3,000
Total Liabilities$27,971$30,556▲ $2,585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,033,930$6,373,534▲ $339,604
Total Net Assets Fund Balance$6,033,930$6,373,534▲ $339,604
Total Liabilities and Net Assets / Fund Balance$6,061,901$6,404,090▲ $342,189

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$683,964$301,454$985,418
Leasehold Improvements$30,220$30,189$60,409
Equipment$6,777$46,787$53,564
Other Land Buildings$116$25,820$25,936
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deb BittnerPresidentFT$55,781$13,953$69,734
Rosie GarciaVice PresidentPT$16,423$3,488$19,911
Tracy RichTreasurerPT$15,087$3,488$18,575
Michelle JenkinsSecretaryPT$2,253-$2,253
Andrea ParkerDirectorPT$1,502-$1,502
Carmen ElliottDirectorPT$1,502-$1,502
Jan WallaceDirectorPT$1,502-$1,502
Janet HershbergerDirectorPT$1,502-$1,502
Kristen RuleDirectorPT$1,502-$1,502
Lois SiefringDirector (started June 2021)PT$1,057-$1,057
Jeremy WarmelsDirector (ended June 2021)PT$746-$746
Stephen StoffletDirector (started August 2021)PT$630-$630

Board Members and Trustees

NameTitle
Shirley VandorpDirector (ended May 2021)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$530,949
Investment Income
$115,464
Other Revenue
$-12,836
Change in Net Assets
$-141,059

Audited Revenue Reconciliation

Revenue per Audited Statements
$602,330
Revenue Not Reported on Financial Statements
$31,247
Revenue Not Reported on Form 990
$594,740
Other Revenue Adjustments
$31,247
Total Revenue per Audited Statements
$1,197,070
Total Revenue per Form 990
$633,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,435
Other Expenses$249,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$303,758
Other Employee Benefits---$117,649
Pension Plan Contributions---$61,098
Occupancy---$38,077
Fees for Service Investment Mgmnt Fees---$31,247
Fees for Services Accounting---$28,399
Depreciation Depletion---$25,372
Current Officers, Directors, Trustees, and Key Employees---$22,633
Payroll Taxes---$20,297
Office Expenses---$19,768
Travel---$12,444
Insurance---$11,393
All Other Expenses---$8,410
Other Expenses---$6,462
Conferences and Meetings---$6,326
Fees for Services Legal---$4,078
Total Functional Expenses$0$0$0$774,636

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$857,466
Total Expenses per Form 990$774,636
Expenses per Audited Statements$743,389
Expenses Not Reported on Form 990$114,077
Expenses Not Reported on Financial Statements$31,247
Other Expense Adjustments$31,247
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The services of the president, vice president & treasurer are provided to the organization under a management services agreement with an unrelated party.”

Form 990, Part VI, Section A, Line 6

“The organization is a labor union.”

Form 990, Part VI, Section A, Line 7B

“Only members who have satisfied the dues requirements of this article are eligible to hold office and to vote in elections or other referendums conducted by the union.”

Form 990, Part VI, Section B, Line 11B

“The 990 is received by the organization's president who reviews the return with the treasurer and financial coordinator for accuracy. Any issues are discussed with the cpa and necessary changes are made. Upon the president's approval, the 990 is made available to the board executive board. After any concerns presented by the board are addressed, the president signs and files the return.”

Form 990, Part VI, Section B, Line 15

“An expense per diem for executive board members shall be paid monthly. The per diem is determined by multiplying the appropriate index factor by 10 times the minimum hourly salary of the lowest ct union grade level. Such per diem shall be adjusted with each general increase. This formula is determined by the ct union constitution.”

Form 990, Part VI, Section C, Line 19

“Information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Clerical-technical Union of Michigan
EIN
23-7471912
Phone
5173551903
Address
2990 LAKE LANSING ROAD 100, EAST LANSING, MI 48823

Signing Officer

Name
Deb Bittner
Title
President
Phone
5173551903
Signed
2022-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Bittner
Formed
1974
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
7
Employees
6
Volunteers
30

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Mikula CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“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 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 19,636.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“INVESTMENT FEES 31,247.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 19,636.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“INVESTMENT FEES 31,247.”

Raw XML AppendixShowing 400 of 420 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt024971
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030556
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LABOR UNION REPRESENTING CLERICAL AND TECHNICAL EMPLOYEES OF MICHIGAN STATE UNIVERSITY.
IRS990/AllOtherExpensesGrp/TotalAmt08410
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0ANGELICA GARCIA
IRS990/BooksInCareOfDetail/PhoneNum05173551903
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02990 LAKE LANSING ROAD SUITE 100
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAST LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048823
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/EOYAmt019529
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt022633
IRS990/CompensationFromOtherSrcsInd01
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt06326
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0115464
IRS990/CYOtherExpensesAmt0249201
IRS990/CYOtherRevenueAmt0-12836
IRS990/CYProgramServiceRevenueAmt0530949
IRS990/CYRevenuesLessExpensesAmt0-141059
IRS990/CYSalariesCompEmpBnftPaidAmt0525435
IRS990/CYTotalExpensesAmt0774636
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0633577
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt03000
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/TotalAmt025372
IRS990/Desc0CTU OF MSU IS A UNION THAT REPRESENTS CLERICAL AND TECHNICAL EMPLOYEES OF MICHIGAN STATE UNIVERSITY AND PROVIDES A COLLECTIVE BARGAINING PROGRAM FOR THE BENEFIT OF APPROX. 1,359 MEMBERS.
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt028399
IRS990/FeesForServicesLegalGrp/TotalAmt04078
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt031247
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IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt103488
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt113488
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IRS990/Form990PartVIISectionAGrp/PersonNm1KRISTEN RULE
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREA PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm3JAN WALLACE
IRS990/Form990PartVIISectionAGrp/PersonNm4CARMEN ELLIOTT
IRS990/Form990PartVIISectionAGrp/PersonNm5JANET HERSHBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm6JEREMY WARMELS
IRS990/Form990PartVIISectionAGrp/PersonNm7LOIS SIEFRING
IRS990/Form990PartVIISectionAGrp/PersonNm8STEPHEN STOFFLET
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHELLE JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm10TRACY RICH
IRS990/Form990PartVIISectionAGrp/PersonNm11ROSIE GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm12DEB BITTNER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR (ENDED MAY 2021)
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR (ENDED JUNE 2021)
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (STARTED JUNE 2021)
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (STARTED AUGUST 2021)
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt021084
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt021084
IRS990/GrossReceiptsAmt0653213
IRS990/GrossRentsGrp/RealAmt06800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt011393
IRS990/InvestmentIncomeGrp/ExclusionAmt094380
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt094380
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05246143
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05641322
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0404250
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0746449
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0721077
IRS990/LandBldgEquipCostOrOtherBssAmt01125327
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/RealAmt019636
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CLERICAL-TECHNICAL UNION OF MICHIGAN STATE UNIVERSITY SEEKS TO EMPOWER OUR MEMBERS TO EXERT CONTROL AND CHOICE OVER THEIR OWN LIVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06033930
IRS990/NetAssetsOrFundBalancesEOYAmt06373534
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt021084
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt021084
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-12836
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-12836
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0480663
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06033930
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06373534
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt038077
IRS990/OfficeExpensesGrp/TotalAmt019768
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05761
IRS990/OtherAssetsTotalGrp/EOYAmt02816
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0117649
IRS990/OtherExpensesGrp/Desc0NEGOTIATIONS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP ACTIVITY
IRS990/OtherExpensesGrp/Desc2PUBLIC RELATIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt024918
IRS990/OtherExpensesGrp/TotalAmt123938
IRS990/OtherExpensesGrp/TotalAmt28369
IRS990/OtherExpensesGrp/TotalAmt36462
IRS990/OtherSalariesAndWagesGrp/TotalAmt0303758
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0596
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0758
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt020297
IRS990/PensionPlanContributionsGrp/TotalAmt061098
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018585
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018588
IRS990/PrincipalOfficerNm0DEB BITTNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0530949
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0530949
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt067212
IRS990/PYOtherExpensesAmt0287293
IRS990/PYOtherRevenueAmt0-10289
IRS990/PYProgramServiceRevenueAmt0543028
IRS990/PYRevenuesLessExpensesAmt0-151088
IRS990/PYSalariesCompEmpBnftPaidAmt0463746
IRS990/PYTotalExpensesAmt0751039
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0599951
IRS990/ReconcilationRevenueExpnssAmt0-141059
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-12836
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0683964
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0301454
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0985418
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt094441
IRS990ScheduleD/DonatedServicesUseFcltsAmt094441
IRS990ScheduleD/EquipmentGrp/BookValueAmt06777
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046787
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053564
IRS990ScheduleD/ExpensesNotReportedAmt0114077
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt031247
IRS990ScheduleD/ExpensesSubtotalAmt0743389
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030220
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt030189
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt060409
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0480663
IRS990ScheduleD/OtherExpensesIncludedAmt019636
IRS990ScheduleD/OtherExpensesNotIncludedAmt031247
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0116
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025820
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025936
IRS990ScheduleD/OtherRevenueAmt019636
IRS990ScheduleD/OtherRevenuesNotIncludedAmt031247
IRS990ScheduleD/RevenueNotReportedAmt0594740
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt031247
IRS990ScheduleD/RevenueSubtotalAmt0602330
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 19,636.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT FEES 31,247.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 19,636.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4INVESTMENT FEES 31,247.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0721077
IRS990ScheduleD/TotalExpensesPerForm990Amt0774636
IRS990ScheduleD/TotalRevenuePerForm990Amt0633577
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01197070
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0857466
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0MICHIGAN STATE UNIVERSITY, AN UNRELATED PARTY, COMPENSATED THE PRESIDENT, VICE PRESIDENT AND TREASURER FOR THEIR SERVICES RENDERED TO THE ORGANIZATION. DEB BITTNER, PRESIDENT, RECEIVED $44,725 IN WAGES AND $13,953 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. TRACY RICH, TREASURER, RECEIVED $12,834 IN WAGES AND $3,488 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. ROSIE GARCIA, VICE PRESIDENT, RECEIVED $14,170 IN WAGES AND $3,488 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J EXPLANATION
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SERVICES OF THE PRESIDENT, VICE PRESIDENT & TREASURER ARE PROVIDED TO THE ORGANIZATION UNDER A MANAGEMENT SERVICES AGREEMENT WITH AN UNRELATED PARTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A LABOR UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONLY MEMBERS WHO HAVE SATISFIED THE DUES REQUIREMENTS OF THIS ARTICLE ARE ELIGIBLE TO HOLD OFFICE AND TO VOTE IN ELECTIONS OR OTHER REFERENDUMS CONDUCTED BY THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS RECEIVED BY THE ORGANIZATION'S PRESIDENT WHO REVIEWS THE RETURN WITH THE TREASURER AND FINANCIAL COORDINATOR FOR ACCURACY. ANY ISSUES ARE DISCUSSED WITH THE CPA AND NECESSARY CHANGES ARE MADE. UPON THE PRESIDENT'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD EXECUTIVE BOARD. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN EXPENSE PER DIEM FOR EXECUTIVE BOARD MEMBERS SHALL BE PAID MONTHLY. THE PER DIEM IS DETERMINED BY MULTIPLYING THE APPROPRIATE INDEX FACTOR BY 10 TIMES THE MINIMUM HOURLY SALARY OF THE LOWEST CT UNION GRADE LEVEL. SUCH PER DIEM SHALL BE ADJUSTED WITH EACH GENERAL INCREASE. THIS FORMULA IS DETERMINED BY THE CT UNION CONSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06061901
IRS990/TotalAssetsEOYAmt06404090
IRS990/TotalAssetsGrp/BOYAmt06061901
IRS990/TotalAssetsGrp/EOYAmt06404090
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0774636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027971
IRS990/TotalLiabilitiesEOYAmt030556
IRS990/TotalLiabilitiesGrp/BOYAmt027971
IRS990/TotalLiabilitiesGrp/EOYAmt030556
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06033930
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06373534
IRS990/TotalOtherCompensationAmt020929
IRS990/TotalProgramServiceRevenueAmt0530949
IRS990/TotalReportableCompFromOrgAmt099487
IRS990/TotalRevenueGrp/ExclusionAmt0102628
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0530949
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0633577
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06061901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06404090
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt012444
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02990 LAKE LANSING ROAD 100
IRS990/USAddress/CityNm0EAST LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048823
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CTUMSU.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEB BITTNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05173551903
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLERICAL-TECHNICAL UNION OF MICHIGAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0STATE UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0CLER
ReturnHeader/Filer/EIN0237471912
ReturnHeader/Filer/PhoneNum05173551903

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