Civic Intelligence

Michigan Optometric Association Inc

990 • Fiscal year 2016 • EIN 38-0830546

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 02, 2017

Organization ProfileWWW.THEMOA.ORG
530 W Ionia Street No ALansing, MI 48933

(517) 482-0616

Siviq Scores

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

Liabilities / Assets

49th percentile

0.18x

Higher debt load relative to assets than 49% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.24x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

21st percentile

-3.9%

Higher net margin than 21% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

34th percentile

$96,477

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

25th percentile

-3.2%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.9%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$1,328,754

Down $43,957 (-3.2%) from 2015

Net Assets

Up

$1,094,285

Up $2,472 (+0.2%) from 2015

Liabilities

Down

$234,469

Down $46,429 (-17%) from 2015

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin21st percentile

Revenue

Up

$992,665

Up $28,142 (+2.9%) from 2015

Expenses

Up

$1,031,402

Up $57,948 (+6.0%) from 2015

Net Income

Down

-$38,737

Down $29,806 (-334%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,952,353Liabilities 2010: $902,689Net Assets 2010: $1,049,6642010Assets 2011: $1,277,849Liabilities 2011: $240,690Net Assets 2011: $1,037,1592011Assets 2012: $1,351,073Liabilities 2012: $284,588Net Assets 2012: $1,066,4852012Assets 2013: $1,473,142Liabilities 2013: $324,395Net Assets 2013: $1,148,7472013Assets 2014: $1,360,254Liabilities 2014: $230,639Net Assets 2014: $1,129,6152014Assets 2015: $1,372,711Liabilities 2015: $280,898Net Assets 2015: $1,091,8132015Assets 2016: $1,328,754Liabilities 2016: $234,469Net Assets 2016: $1,094,2852016Assets 2017: $1,497,954Liabilities 2017: $349,404Net Assets 2017: $1,148,5502017Assets 2018: $1,524,194Liabilities 2018: $391,413Net Assets 2018: $1,132,7812018Assets 2019: $1,647,518Liabilities 2019: $305,850Net Assets 2019: $1,341,6682019Assets 2020: $1,783,906Liabilities 2020: $276,171Net Assets 2020: $1,507,7352020Assets 2021: $2,223,943Liabilities 2021: $419,529Net Assets 2021: $1,804,4142021Assets 2022: $2,229,807Liabilities 2022: $393,270Net Assets 2022: $1,836,5372022Assets 2023: $2,628,277Liabilities 2023: $499,592Net Assets 2023: $2,128,6852023Assets 2024: $2,915,113Liabilities 2024: $505,238Net Assets 2024: $2,409,8752024

Highlighted filing

2016

Assets$1,328,754
Liabilities$234,469
Net Assets$1,094,285
Open 2016 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $819,5402010Expenses 2011: $799,5952011Expenses 2012: $861,8692012Revenue 2013: $931,418Expenses 2013: $868,113Net Income 2013: $63,3052013Revenue 2014: $883,187Expenses 2014: $883,473Net Income 2014: -$2862014Revenue 2015: $964,523Expenses 2015: $973,454Net Income 2015: -$8,9312015Revenue 2016: $992,665Expenses 2016: $1,031,402Net Income 2016: -$38,7372016Revenue 2017: $1,060,307Expenses 2017: $1,023,928Net Income 2017: $36,3792017Revenue 2018: $1,127,657Expenses 2018: $1,090,719Net Income 2018: $36,9382018Revenue 2019: $1,154,625Expenses 2019: $1,019,246Net Income 2019: $135,3792019Revenue 2020: $860,728Expenses 2020: $771,434Net Income 2020: $89,2942020Revenue 2021: $1,115,968Expenses 2021: $871,824Net Income 2021: $244,1442021Revenue 2022: $1,227,181Expenses 2022: $1,057,897Net Income 2022: $169,2842022Revenue 2023: $1,206,225Expenses 2023: $992,158Net Income 2023: $214,0672023Revenue 2024: $1,272,799Expenses 2024: $1,051,381Net Income 2024: $221,4182024

Highlighted filing

2016

Revenue$992,665
Expenses$1,031,402
Net Income-$38,737
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 2, 2017
Return Version
2016v3.0
Gross Receipts
$1,777,513
Mission and Program Overview

Mission

To advance and support optometry in serving michigan's eye care needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$544,907$575,006▲ $30,099
Land, Buildings, and Equipment, Net$490,492$458,099▼ $32,393
Savings and Temporary Cash Investments$311,928$269,196▼ $42,732
Cash and Non-Interest-Bearing Accounts$14,689$19,210▲ $4,521
Prepaid Expenses and Deferred Charges$5,523$6,374▲ $851
Accounts Receivable$5,172$869▼ $4,303
Total Assets$1,372,711$1,328,754▼ $43,957
Liabilities
Deferred Revenue$240,026$207,852▼ $32,174
Accounts Payable and Accrued Expenses$40,872$26,617▼ $14,255
Total Liabilities$280,898$234,469▼ $46,429
Net Assets / Fund Balance
Unrestricted Net Assets$1,091,813$1,094,285▲ $2,472
Total Net Assets Fund Balance$1,091,813$1,094,285▲ $2,472
Total Liabilities and Net Assets / Fund Balance$1,372,711$1,328,754▼ $43,957

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$259,318$920,928$1,180,246
Land$151,889-$151,889
Equipment$22,442$31,954$54,396
Leasehold Improvements$24,450$10,154$34,604
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy SchnetzlerExecutive Director (until July 2016)FT$85,339$11,138$96,477
Jeff TownsExecutive Director (as of June 2016)FT$53,780$5,898$59,678

Board Members and Trustees

NameTitle
Elizabeth Becker OdPast President
Paul a Hodge OdPast President (until April 2016)
Matthew a Johnson OdPresident
Jennifer a Lintz OdPresident Elect
Mary E Miller OdVice President
Nicholas S CzinderTrustee
William R Harmon OdTrustee
James D HardieTrustee (as of April 2016)
Nina GlauchTrustee (as of April 2016)
Allen R Smith OdTrustee (until April 2016)
Julie L Mcmullen OdSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$983,601
Investment Income
$-10,471
Other Revenue
$9,535
All Other Contributions
$10,000
Change in Net Assets
$-38,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$992,665
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$114,303
Total Revenue per Audited Statements
$1,106,968
Total Revenue per Form 990
$992,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$701,162
Salaries, Compensation, and Employee Benefits$326,240
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$341,435
Current Officers, Directors, Trustees, and Key Employees---$156,155
Other Salaries and Wages---$126,079
Fees for Services Other---$62,427
Fees for Services Legal---$50,400
Office Expenses---$35,477
Other Expenses---$31,559
Occupancy---$30,651
Payroll Taxes---$22,565
Fees for Services Lobbying---$21,823
Depreciation Depletion---$17,872
Other Employee Benefits---$17,797
Information Technology---$11,044
Fees for Services Accounting---$9,700
Advertising---$7,775
Travel---$6,153
Grants to Domestic Orgs---$4,000
Insurance---$3,815
Pension Plan Contributions---$3,644
Total Functional Expenses$0$0$0$1,031,402

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,104,496
Expenses per Audited Statements$1,031,402
Total Expenses per Form 990$1,031,402
Expenses Not Reported on Form 990$73,094
Expenses Not Reported on Financial Statements$0
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$21,823
Total Nondeductible Lobbying and Political Cost$-103,016
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has the following classes: active members, federal services members, special class members, optometric educator members, honorary members, life members, partial practice members, student members and associate members”

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

“Except student members, each member present at a membership meeting shall have one (1) vote on each matter submitted to vote by the members at a meeting at which a quorum is present. Student members of the association present at annual and special meetings shall have one (1) collective vote. Members elect the trustees who govern the association.”

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

“The completed form 990 will be provided to the finance committee of the board of directors sufficiently in advance of the filing deadline to enable a detailed and conscientious review by all members of the committee. All questions and concerns of the finance committee members will be addressed by the certified public accountant and incorporated into the form 990 as appropriate. All members of the board of directors will be invited to review the completed form 990 in advance of the filing deadline via electronic transfer. All questions and concerns of the members of the board of directors will be addressed by the certified public accountant and incorporated into the form 990 as appropriate. After all input from the board of directors and the finance committee has been appropriately addressed, the executive director will file the final form 990 as required.”

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

“The conflict of interest policy is reviewed at each organization's board meeting. All directors are required to disclose any conflicts of interest and to notify the board of any conflicts that may arise throughout the year.”

Form 990, Part VI, Section B, Line 15

“The independent board members meet to review the performance of the executive director annually and determine the compensation of the executive director. A record of the meeting and decision by the board of directors is retained by the organization.”

Form 990, Part VI, Section C, Line 19

“All information is provided upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Optometric Association
EIN
38-0830546
Phone
5174820616
Address
530 W IONIA STREET NO A, LANSING, MI 48933

Signing Officer

Name
Jeff Towns
Title
Executive Director
Phone
5174820616
Signed
2017-08-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Towns
Formed
1909
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
73

Preparer

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

Financial Statement Notes

PART X, LINE 2:

“In 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 73,094.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 73,094.”

Raw XML AppendixShowing 400 of 428 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/LandBldgEquipBasisNetGrp/BOYAmt0490492
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0458099
IRS990/LandBldgEquipCostOrOtherBssAmt01421135
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0711754
IRS990/LessRentalExpensesGrp/RealAmt073094
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ADVANCE AND SUPPORT OPTOMETRY IN SERVING MICHIGAN'S EYE CARE NEEDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01091813
IRS990/NetAssetsOrFundBalancesEOYAmt01094285
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-18596
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-18596
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-4337
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-4337
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041209
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt030651
IRS990/OfficeExpensesGrp/TotalAmt035477
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017797
IRS990/OtherExpensesGrp/Desc0GRASSROOTS OPTOMETRY
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2CREDIT CARD/BANK FEES
IRS990/OtherExpensesGrp/TotalAmt037464
IRS990/OtherExpensesGrp/TotalAmt133567
IRS990/OtherExpensesGrp/TotalAmt231559
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126079
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt022565
IRS990/PensionPlanContributionsGrp/TotalAmt03644
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05523
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06374
IRS990/PrincipalOfficerNm0JEFF TOWNS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2511120
IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS & SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PERIODICALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0518845
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1453606
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0518845
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1453606
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211150
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt011150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt034986
IRS990/PYGrantsAndSimilarPaidAmt01700
IRS990/PYInvestmentIncomeAmt025469
IRS990/PYOtherExpensesAmt0658558
IRS990/PYOtherRevenueAmt01406
IRS990/PYProgramServiceRevenueAmt0902662
IRS990/PYRevenuesLessExpensesAmt0-8931
IRS990/PYSalariesCompEmpBnftPaidAmt0313196
IRS990/PYTotalExpensesAmt0973454
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0964523
IRS990/ReconcilationRevenueExpnssAmt0-38737
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-4337
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt013872
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt013872
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0311928
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0269196
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt013608
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0453606
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-124839
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt021823
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0-103016
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-116624
IRS990ScheduleD/BuildingsGrp/BookValueAmt0259318
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0920928
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01180246
IRS990ScheduleD/EquipmentGrp/BookValueAmt022442
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031954
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054396
IRS990ScheduleD/ExpensesNotReportedAmt073094
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01031402
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0151889
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0151889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024450
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010154
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034604
IRS990ScheduleD/NetUnrealizedGainsInvstAmt041209
IRS990ScheduleD/OtherExpensesIncludedAmt073094
IRS990ScheduleD/OtherRevenueAmt073094
IRS990ScheduleD/RevenueNotReportedAmt0114303
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0992665
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN 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 73,094.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 73,094.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458099
IRS990ScheduleD/TotalExpensesPerForm990Amt01031402
IRS990ScheduleD/TotalRevenuePerForm990Amt0992665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01106968
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01104496
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING CLASSES: ACTIVE MEMBERS, FEDERAL SERVICES MEMBERS, SPECIAL CLASS MEMBERS, OPTOMETRIC EDUCATOR MEMBERS, HONORARY MEMBERS, LIFE MEMBERS, PARTIAL PRACTICE MEMBERS, STUDENT MEMBERS AND ASSOCIATE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXCEPT STUDENT MEMBERS, EACH MEMBER PRESENT AT A MEMBERSHIP MEETING SHALL HAVE ONE (1) VOTE ON EACH MATTER SUBMITTED TO VOTE BY THE MEMBERS AT A MEETING AT WHICH A QUORUM IS PRESENT. STUDENT MEMBERS OF THE ASSOCIATION PRESENT AT ANNUAL AND SPECIAL MEETINGS SHALL HAVE ONE (1) COLLECTIVE VOTE. MEMBERS ELECT THE TRUSTEES WHO GOVERN THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPLETED FORM 990 WILL BE PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE FILING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE COMMITTEE. ALL QUESTIONS AND CONCERNS OF THE FINANCE COMMITTEE MEMBERS WILL BE ADDRESSED BY THE CERTIFIED PUBLIC ACCOUNTANT AND INCORPORATED INTO THE FORM 990 AS APPROPRIATE. ALL MEMBERS OF THE BOARD OF DIRECTORS WILL BE INVITED TO REVIEW THE COMPLETED FORM 990 IN ADVANCE OF THE FILING DEADLINE VIA ELECTRONIC TRANSFER. ALL QUESTIONS AND CONCERNS OF THE MEMBERS OF THE BOARD OF DIRECTORS WILL BE ADDRESSED BY THE CERTIFIED PUBLIC ACCOUNTANT AND INCORPORATED INTO THE FORM 990 AS APPROPRIATE. AFTER ALL INPUT FROM THE BOARD OF DIRECTORS AND THE FINANCE COMMITTEE HAS BEEN APPROPRIATELY ADDRESSED, THE EXECUTIVE DIRECTOR WILL FILE THE FINAL FORM 990 AS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS REVIEWED AT EACH ORGANIZATION'S BOARD MEETING. ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE INDEPENDENT BOARD MEMBERS MEET TO REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR ANNUALLY AND DETERMINE THE COMPENSATION OF THE EXECUTIVE DIRECTOR. A RECORD OF THE MEETING AND DECISION BY THE BOARD OF DIRECTORS IS RETAINED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INFORMATION IS PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
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/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01372711
IRS990/TotalAssetsEOYAmt01328754
IRS990/TotalAssetsGrp/BOYAmt01372711
IRS990/TotalAssetsGrp/EOYAmt01328754
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt01031402
IRS990/TotalGrossUBIAmt011150
IRS990/TotalLiabilitiesBOYAmt0280898
IRS990/TotalLiabilitiesEOYAmt0234469
IRS990/TotalLiabilitiesGrp/BOYAmt0280898
IRS990/TotalLiabilitiesGrp/EOYAmt0234469
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01091813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01094285
IRS990/TotalOtherCompensationAmt017036
IRS990/TotalProgramServiceRevenueAmt0983601
IRS990/TotalReportableCompFromOrgAmt0139119
IRS990/TotalRevenueGrp/ExclusionAmt0-936
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0972451
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0992665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011150
IRS990/TotalVolunteersCnt073
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01372711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01328754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06153
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01091813
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01094285
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0530 W IONIA STREET NO A
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.THEMOA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF TOWNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05174820616
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-02

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,328,754
Liabilities
$234,469
Net assets
$1,094,285
Revenue
$992,665
Expenses
$1,031,402
Net income
-$38,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.92$0.51$2.41$1.27$1.05$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.50$2.13$1.21$0.99$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.39$1.84$1.23$1.06$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.22$0.42$1.80$1.12$0.87$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.28$1.51$0.86$0.77$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.31$1.34$1.15$1.02$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.39$1.13$1.13$1.09$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.50$0.35$1.15$1.06$1.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.23$1.09$0.99$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.28$1.09$0.96$0.97$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.23$1.13$0.88$0.88$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.47$0.32$1.15$0.93$0.87$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.28$1.07$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.24$1.04$0.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.90$1.05$0.82