Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Michigan Practical Nurses Assn
990EZ • Fiscal year 2013 • EIN 38-1411798
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.30x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$18,560
Down $13,507 (-42%) from 2012
Net Assets
Down$13,008
Down $13,528 (-51%) from 2012
Liabilities
Up$5,552
Up $21 (+0.4%) from 2012
Revenue And Expenses
Revenue
Up$23,132
Up $1,341 (+6.2%) from 2012
Expenses
Up$36,660
Up $113 (+0.3%) from 2012
Net Income
Up-$13,528
Up $1,228 (+8.3%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 12, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $23,737
Mission and Program Overview
Mission
Provide services to support the licensed practical nurses profession.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE MEMBERSHIP FOR INDIVIDUAL LPN'S & AGENCIES(NURSING HOMES & HOSPITALS) | - | - |
| PROVIDE CONTINUING EDUCATION FOR BOTH MEMBERS & NON-MEMBERS THROUGH ANNUAL WORKSHOPS, SPECIAL EVENT DAYS & SEMINARS. | - | - |
| SALE OF SPECIALTY ITEMS FOR LPN'S SUCH AS THREE COLOR NURSING PENS FOR USE IN HOSPITALS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DORIS NEDRY LPN | Past-Preside | - | $0 | - | - |
| KAREN TOOLEY LPN | Secretary | - | $0 | - | - |
| CYNTHIA DILLON LPN | Treasurer | - | $0 | - | - |
| VIOLA BRASTROM LPN | Director | - | $0 | - | - |
| ROSE MAIER LPN | President | - | $0 | - | - |
| JANE BISHOP LPN | Director | - | $0 | - | - |
| MARY KORSGREN LPN | Director | - | $0 | - | - |
| CONNIE LATUSZEK LPN | Director | - | $0 | - | - |
| KATHLEEN BIRDSELL LPN | Vice-Preside | - | $0 | - | - |
| ROSEMARIE DE LOOF LPN | Director | - | $0 | - | - |
| ROBIN WALLEY LPN | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 38-1411798
- Phone
- 5176941700
Signing Officer
- Name
- Rose Maier
- Title
- President
- Phone
- 5176941700
- Signed
- 2014-05-12
Preparer
- Preparer
- David F Edelman
- Phone
- 5178822441
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“SERVICE FEES 44 TOTAL 44”
Form 990-ez, Part I, Line 16
“Expenses travel 20 convention 4,960 bank service charges 632 board expense 200 dues & subscriptions 225 insurance 767 licenses & permits 210 marketing & promotion 709 sales tax 9 gifts and awards 25 office supplies 802 postage 748 printing 1,019 telephone 1,743 storage unit 504 non-investment depreciation 46 total 12,619”
Form 990-ez, Part II, Line 24
“Land contract receivable 9,322 0 11,676 7,471 less accumulated depreciation 11,544 7,386 total 9,454 85”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 5,531 5,552”
Form 990-ez, Part III
“Provide services to support the licensed practical nurses profession.”
Raw XML Appendix158 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | DORIS NEDRY LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | KAREN TOOLEY LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | CYNTHIA DILLON LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | VIOLA BRASTROM LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 4 | ROSE MAIER LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 5 | JANE BISHOP LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 6 | MARY KORSGREN LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 7 | CONNIE LATUSZEK LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 8 | KATHLEEN BIRDSELL LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 9 | ROSEMARIE DE LOOF LPN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 10 | ROBIN WALLEY LPN |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | MICHIGAN LICENSED PRACTICAL NURSES |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2 | 0 | MICHIGAN LICENSED PRACTICAL NURSES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5178826657 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1020 LONG BOULEVARD SUITE 6 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2 | 0 | 1020 LONG BOULEVARD SUITE 6 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | LANSING |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 48911 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 22613 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 18475 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1509 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13528 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2210 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 32067 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 18560 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 2942 |
| IRS990EZ/GrossReceiptsAmt | 0 | 23737 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 245 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 10864 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 26536 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 13008 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 26536 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 13008 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 5612 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DORIS NEDRY LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KAREN TOOLEY LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CYNTHIA DILLON LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | VIOLA BRASTROM LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROSE MAIER LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JANE BISHOP LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MARY KORSGREN LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CONNIE LATUSZEK LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KATHLEEN BIRDSELL LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | ROSEMARIE DE LOOF LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | ROBIN WALLEY LPN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PAST-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9454 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 85 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12619 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 44 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE SERVICES TO SUPPORT THE LICENSED PRACTICAL NURSES PROFESSION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 8133 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE MEMBERSHIP FOR INDIVIDUAL LPN'S & AGENCIES(NURSING HOMES & HOSPITALS) |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE CONTINUING EDUCATION FOR BOTH MEMBERS & NON-MEMBERS THROUGH ANNUAL WORKSHOPS, SPECIAL EVENT DAYS & SEMINARS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | SALE OF SPECIALTY ITEMS FOR LPN'S SUCH AS THREE COLOR NURSING PENS FOR USE IN HOSPITALS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16219 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 605 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 2337 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5531 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5552 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 36660 |
| IRS990EZ/TotalRevenueAmt | 0 | 23132 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MLPNA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SERVICE FEES 44 TOTAL 44 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES TRAVEL 20 CONVENTION 4,960 BANK SERVICE CHARGES 632 BOARD EXPENSE 200 DUES & SUBSCRIPTIONS 225 INSURANCE 767 LICENSES & PERMITS 210 MARKETING & PROMOTION 709 SALES TAX 9 GIFTS AND AWARDS 25 OFFICE SUPPLIES 802 POSTAGE 748 PRINTING 1,019 TELEPHONE 1,743 STORAGE UNIT 504 NON-INVESTMENT DEPRECIATION 46 TOTAL 12,619 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LAND CONTRACT RECEIVABLE 9,322 0 11,676 7,471 LESS ACCUMULATED DEPRECIATION 11,544 7,386 TOTAL 9,454 85 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 5,531 5,552 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PROVIDE SERVICES TO SUPPORT THE LICENSED PRACTICAL NURSES PROFESSION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROSE MAIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5176941700 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | MICHIGAN LICENSED PRACTICAL NURSES |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 381411798 |
| ReturnHeader/Filer/PhoneNum | 0 | 5176941700 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1020 LONG BOULEVARD |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | ROOM/SUITE STE 6 |
| ReturnHeader/Filer/USAddress/City | 0 | LANSING |
| ReturnHeader/Filer/USAddress/State | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 48911 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SIMPLIFIED ACCOUNTING & TAX SERVICE INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1120 KEYSTONE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | LANSING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 489115491 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5178822441 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID F EDELMAN |
| ReturnHeader/ReturnTs | 0 | 2014-05-15T15:01:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $18,560
- Liabilities
- $5,552
- Net assets
- $13,008
- Revenue
- $23,132
- Expenses
- $36,660
- Net income
- -$13,528