Civic Intelligence

Michigan Petroleum Association

EIN 38-1248376 • 501(c)6 • Lansing, MI

View Organization Page

Profile

To promote the general welfare of independent petroleum distributors, marketers, jobbers and convenience store owners and operators, and to advance principles and policies consistent with good business practices; to support constructive legislation beneficial to the petroleum industry and convenience store businesses, and oppose that which is detrimental to that industry and those businesses to the extent not contrary to the public interest; to help keep the members informed of changes in laws and regulations affecting their businesses, and assist them in compliance with the requirements of and in their relationship with relevant governmental departments.

7521 Westshire Dr Suite 200Lansing, MI 48917

www.mpamacs.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.35x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

8.4%

Higher net margin than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

7.0%

Faster asset growth than 54% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

20%

Faster revenue growth than 79% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$1,742,095

Down $5,119 (-0.3%) from 2023

Liabilities

Down

$404,239

Down $16,684 (-4.0%) from 2023

Net Assets

Up

$1,337,856

Up $11,565 (+0.9%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin62nd percentile

Revenue

Down

$1,100,434

Down $91,906 (-7.7%) from 2023

Expenses

Up

$1,144,761

Up $52,373 (+4.8%) from 2023

Net Income

Down

-$44,327

Down $144,279 (-144%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,434,845Liabilities 2011: $293,899Net Assets 2011: $1,140,9462011Assets 2012: $1,290,575Liabilities 2012: $243,045Net Assets 2012: $1,047,5302012Assets 2013: $1,343,279Liabilities 2013: $274,067Net Assets 2013: $1,069,2122013Assets 2014: $1,404,370Liabilities 2014: $304,550Net Assets 2014: $1,099,8202014Assets 2015: $1,398,843Liabilities 2015: $471,443Net Assets 2015: $927,4002015Assets 2016: $1,445,004Liabilities 2016: $471,851Net Assets 2016: $973,1532016Assets 2017: $1,521,369Liabilities 2017: $467,788Net Assets 2017: $1,053,5812017Assets 2018: $1,457,435Liabilities 2018: $466,670Net Assets 2018: $990,7652018Assets 2019: $1,588,470Liabilities 2019: $457,989Net Assets 2019: $1,130,4812019Assets 2020: $1,553,164Liabilities 2020: $449,882Net Assets 2020: $1,103,2822020Assets 2021: $1,742,386Liabilities 2021: $411,326Net Assets 2021: $1,331,0602021Assets 2022: $1,632,353Liabilities 2022: $476,049Net Assets 2022: $1,156,3042022Assets 2023: $1,747,214Liabilities 2023: $420,923Net Assets 2023: $1,326,2912023Assets 2024: $1,742,095Liabilities 2024: $404,239Net Assets 2024: $1,337,8562024

Highlighted filing

2024

Assets$1,742,095
Liabilities$404,239
Net Assets$1,337,856
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $841,8312011Expenses 2012: $855,3432012Revenue 2013: $899,606Expenses 2013: $919,997Net Income 2013: -$20,3912013Revenue 2014: $863,943Expenses 2014: $886,665Net Income 2014: -$22,7222014Revenue 2015: $888,340Expenses 2015: $922,786Net Income 2015: -$34,4462015Revenue 2016: $1,005,082Expenses 2016: $991,768Net Income 2016: $13,3142016Revenue 2017: $1,270,992Expenses 2017: $1,136,162Net Income 2017: $134,8302017Revenue 2018: $1,080,077Expenses 2018: $1,080,390Net Income 2018: -$3132018Revenue 2019: $1,140,401Expenses 2019: $1,096,178Net Income 2019: $44,2232019Revenue 2020: $815,540Expenses 2020: $889,385Net Income 2020: -$73,8452020Revenue 2021: $1,176,439Expenses 2021: $989,226Net Income 2021: $187,2132021Revenue 2022: $991,501Expenses 2022: $1,038,877Net Income 2022: -$47,3762022Revenue 2023: $1,192,340Expenses 2023: $1,092,388Net Income 2023: $99,9522023Revenue 2024: $1,100,434Expenses 2024: $1,144,761Net Income 2024: -$44,3272024

Highlighted filing

2024

Revenue$1,100,434
Expenses$1,144,761
Net Income-$44,327
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,742,095
Liabilities
$404,239
Net assets
$1,337,856
Revenue
$1,100,434
Expenses
$1,144,761
Net income
-$44,327
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.40$1.34$1.10$1.14$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.75$0.42$1.33$1.19$1.09$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.63$0.48$1.16$0.99$1.04$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.74$0.41$1.33$1.18$0.99$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.45$1.10$0.82$0.89$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.46$1.13$1.14$1.10$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.47$0.99$1.08$1.08$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.52$0.47$1.05$1.27$1.14$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.45$0.47$0.97$1.01$0.99$0.01
2015Summary only. Only limited summary data is available for this year.$1.40$0.47$0.93$0.89$0.92$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.30$1.10$0.86$0.89$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.27$1.07$0.90$0.92$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.24$1.05$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.29$1.14$0.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.1
Gross Receipts
$1,265,434
Mission and Program Overview

Mission

To promote the general welfare of independent petroleum distributors, marketers, jobbers and convenience store owners and operators, and to advance principles and policies consistent with good business practices; to support constructive legislation beneficial to the petroleum industry and convenience store businesses, and oppose that which is detrimental to that industry and those businesses to the extent not contrary to the public interest; to help keep the members informed of changes in laws and regulations affecting their businesses, and assist them in compliance with the requirements of and in their relationship with relevant governmental departments.

To help members stay informed of law changes and compliance regulations in the petroleum industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$820,280$888,402▲ $68,122
Savings and Temporary Cash Investments$520,109$443,304▼ $76,805
Land, Buildings, and Equipment, Net$333,676$320,410▼ $13,266
Prepaid Expenses and Deferred Charges$32,484$31,528▼ $956
Accounts Receivable$9,474$4,748▼ $4,726
Investments Other Securities$1,000$1,000→ $0
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$1,747,214$1,742,095▼ $5,119
Other Assets Total$30,091$52,603▲ $22,512
Liabilities
Deferred Revenue$411,476$384,790▼ $26,686
Other Liabilities$9,447$19,449▲ $10,002
Total Liabilities$420,923$404,239▼ $16,684
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,326,291$1,337,856▲ $11,565
Total Net Assets Fund Balance$1,326,291$1,337,856▲ $11,565
Total Liabilities and Net Assets / Fund Balance$1,747,214$1,742,095▼ $5,119

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$215,610$297,574$513,184
Land$104,800-$104,800
Other Land Buildings$0$62,596$62,596
Leasehold Improvements$0$29,298$29,298
Equipment$0$3,319$3,319
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark GriffinPresidentFT$199,257$37,036$236,293
Robert ClearyLobbyist-$103,156$5,470$108,626

Board Members and Trustees

NameTitle
Kelly LappingaChairman
Tyler BrownVice Chairman
Abby MonizBoard
Andrew RoeserBoard
Andy MercerBoard
Bill SaadBoard
Bob BarrickBoard
Brad Van ManenBoard
Brian MccarthyBoard
Brian MifsudBoard
Bruce BaringerBoard
Bruce LitchfordBoard
Caitlin HohnBoard
Charlie BurnsBoard
Craig HoppenBoard
Craig MarzkeBoard
Dan PohlBoard
David CoyneBoard
David WakelandBoard
Denise MarkhamBoard
Dennis B MccarthyBoard
Dennis P MccarthyBoard
Fred DoreBoard
George AbdooBoard
Jerald IgnashBoard
Jerry HopBoard
Jerry WestgateBoard
Jim SafiedineBoard
Joe AlbersBoard
Joe McavoyBoard
John DimmickBoard
John FosterBoard
Ken HeersBoard
Kurt MarzkeBoard
Larry GalgociBoard
Loren HoppenBoard
Nancy BeckwithBoard
Pete BosanicBoard
Rich TallmanBoard
Robert HohnBoard
Ross BlodgettBoard
Scott MillerBoard
Shane ApplebeeBoard
Steve JohnsonBoard
Steve SchweihoferBoard
Terry MctaggartBoard
Tim AltBoard
William MccarthyBoard
Tim CorriganSecretary
Jim LintonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$888,246
Investment Income
$27,927
Other Revenue
$184,261
Change in Net Assets
$-44,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$660,500
Salaries, Compensation, and Employee Benefits$484,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$236,293
Conferences and Meetings---$196,351
Other Salaries and Wages---$181,662
Fees for Services Lobbying---$95,003
Occupancy---$62,462
Office Expenses---$34,819
Payroll Taxes---$31,393
Travel---$31,147
Fees for Services Accounting---$29,309
Other Employee Benefits---$26,495
Fees for Services Legal---$20,516
Fees for Services Other---$17,983
Depreciation Depletion---$11,929
Fees for Service Investment Mgmnt Fees---$11,589
Other Expenses---$9,871
Pension Plan Contributions---$8,418
All Other Expenses---$3,041
Total Functional Expenses$0$0$0$1,144,761
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
Total Nondeductible Lobbying and Political Cost$118,678
Current Year Nondeductible Lobbying and Political Cost$95,003
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Debt$19,368
Due to Service Corporation$81
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 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
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 2

“Both personal & business relationships: ross blodgett and nancy beckwith are siblings. Loren hoppen and craig hoppen are son and father respectively. Dennis b. Mccarthy and dennis p. Mccarthy are father and son, respectively dennis b. Mccarthy and brian mccarthy are father and son, respectively dennis b. Mccarthy and william mccarthy are father and son, respectively. Dennis p. Mccarthy, william mccarthy and brian mccarthy are brothers. John foster and steve schweihofer are business partners craig marzke and kurt marzke are brothers. Terry mctaggart and abby moniz are father and daughter. Jerry hop, craig hoppen and loren hoppen are business partners. Robert hohn and caitlin hohn are father and daughter.”

Form 990, Part VI, Section A, Line 6

“Organization has members per its bylaws.”

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

“Per article ix of the organization's bylaws, members can elect zone director board members.”

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

“The completed form 990 is reviewed and signed by the organization's president and an electronic copy of the return is provided to the other board members. The board members are given a window of time to review the form 990 and contact the organization's president with any comments or concerns.”

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

“Officers, board members, and staff members are urged to disclose conflicts as they arise as well as to disclose those situations that are evolving that could potentially result in a conflict of interest. The board chair or president will also monitor proposed or ongoing transactions of the organization for conflicts of interest and disclose them to the board.”

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

“The president of the organziation is currently the only compensated officer. There is a committee that reviews the president's salary on an annual basis. The committee looks at pay studies and also compares the salary to the salaries of the president's local and national peers.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Michigan Petroleum Association
EIN
38-1248376
Phone
5176223530
Address
7521 WESTSHIRE DR SUITE 200, LANSING, MI 48917

Signing Officer

Name
Mark Griffin
Title
President
Phone
5176223530
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Griffin
Formed
1984
Legal Domicile
Mi
Voting Board Members
50
Independent Board Members
50
Employees
4
Volunteers
80

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 various taxing authorities for a period of three to four years.”

Raw XML AppendixShowing 400 of 820 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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