Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Michigan Plumbing & Mechanical Contractors Association
EIN 38-1627793 • 501(c)6 • Lansing, MI
Profile
To develop the mechanical (plumbing-heating-cooling) contracting industry and promote the interest of its members through education and other activities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 27.6% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Up$2,461,292
Up $171,143 (+7.5%) from 2024
Liabilities
Down$58,389
Down $16,137 (-22%) from 2024
Net Assets
Up$2,402,903
Up $187,280 (+8.5%) from 2024
Revenue
Down$621,092
Down $18,818 (-2.9%) from 2024
Expenses
Down$467,398
Down $11,789 (-2.5%) from 2024
Net Income
Down$153,694
Down $7,029 (-4.4%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,461,292
- Liabilities
- $58,389
- Net assets
- $2,402,903
- Revenue
- $621,092
- Expenses
- $467,398
- Net income
- $153,694
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 17, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $2,069,356
Mission and Program Overview
Mission
To develop the mechanical (plumbing-heating-cooling) contracting industry and promote the interest of its members through education and other activities.
To develop the mechanical contracting industry and promote the interest of its members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,344,139 | $1,453,148 | ▲ $109,009 |
| Savings and Temporary Cash Investments | $793,375 | $906,577 | ▲ $113,202 |
| Land, Buildings, and Equipment, Net | $77,397 | $77,374 | ▼ $23 |
| Accounts Receivable | $67,556 | $18,345 | ▼ $49,211 |
| Prepaid Expenses and Deferred Charges | $7,552 | $5,718 | ▼ $1,834 |
| Cash and Non-Interest-Bearing Accounts | $130 | $130 | → $0 |
| Total Assets | $2,290,149 | $2,461,292 | ▲ $171,143 |
| Liabilities | |||
| Deferred Revenue | $58,771 | $42,855 | ▼ $15,916 |
| Accounts Payable and Accrued Expenses | $15,755 | $15,534 | ▼ $221 |
| Total Liabilities | $74,526 | $58,389 | ▼ $16,137 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,215,623 | $2,402,903 | ▲ $187,280 |
| Total Net Assets Fund Balance | $2,215,623 | $2,402,903 | ▲ $187,280 |
| Total Liabilities and Net Assets / Fund Balance | $2,290,149 | $2,461,292 | ▲ $171,143 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $45,712 | $136,113 | $181,825 |
| Land | $27,023 | - | $27,023 |
| Equipment | $4,639 | $18,714 | $23,353 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cynthia Maher | Executive Director | FT | $132,060 | $39,083 | $171,143 |
Board Members and Trustees
| Name | Title |
|---|---|
| Nancy Cummins | President |
| Scott Johnson | Vice President |
| Chad Myers | Board Member |
| Cliff Sedlacek | Board Member |
| Kenowa Plumbing Member | Board Member |
| Kent Shetler | Board Member |
| Kristine Menzing | Board Member |
| Mark Katz | Board Member |
| Mark Ratliff | Board Member |
| Scott Vander Hyde | Board Member |
| Rick Wenzlick | Secretary |
| James Dornbrock | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $510,264
- Investment Income
- $82,874
- Other Revenue
- $27,954
- Change in Net Assets
- $153,694
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $263,954 |
| Salaries, Compensation, and Employee Benefits | $203,444 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $171,142 |
| Conferences and Meetings | - | - | - | $94,094 |
| Office Expenses | - | - | - | $31,459 |
| Payroll Taxes | - | - | - | $13,471 |
| Occupancy | - | - | - | $12,421 |
| Travel | - | - | - | $10,350 |
| Insurance | - | - | - | $9,322 |
| Pension Plan Contributions | - | - | - | $8,604 |
| Other Salaries and Wages | - | - | - | $8,556 |
| Depreciation Depletion | - | - | - | $5,822 |
| Information Technology | - | - | - | $5,689 |
| Other Expenses | - | - | - | $3,724 |
| Fees for Services Accounting | - | - | - | $2,400 |
| Fees for Services Lobbying | - | - | - | $2,009 |
| Other Employee Benefits | - | - | - | $1,671 |
| Total Functional Expenses | $0 | $0 | $0 | $467,398 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $2,009 |
| Total Nondeductible Lobbying and Political Cost | $-97,717 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Michigan plumbing & mechanical contractors association offers several types of memberships including regular members, at-large members, associate members, honorary members, and life members.”
Form 990, Part VI, Section A, Line 7A
“Regular and at-large members are contractors in the plumbing & mechanical trades and have voting privileges. Associate members have the privilege of attending the annual meeting of the association in a non-voting capacity, however, they are represented on the mpmca board of directors with one voting member.”
Form 990, Part VI, Section B, Line 11B
“The 990 is received by the organization's executive director who reviews the return for accuracy. The executive director then sends the 990 to the organization's president who reviews it and presents it to the board of directors. After any concerns presented by the board of directors are addressed, the president authorizes in writing for the executive director to sign and file the return on behalf of the association.”
Form 990, Part VI, Section B, Line 12C
“The executive director provides board members with an annual written statement regarding conflicts or potential conflicts of interest. They are signed by the board members and filed at the association's office. The executive director reports to the board of directors any conflicts that may have arisen during the year and they are noted in the minutes of that meeting.”
Form 990, Part VI, Section B, Line 15A
“The executive committee reviews the executive director's performance for the previous year using comparable association data. The executive committee determines the rate of salary and benefits for the current year and recommends it to the board of directors. The board of directors reviews the recommendation and their approval is documented and retained by the association.”
Form 990, Part VI, Section C, Line 19
“All information is available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Michigan Plumbing & Mechanical
- EIN
- 38-1627793
- Phone
- 5174845500
- Address
- PO BOX 13100, LANSING, MI 48901
Signing Officer
- Name
- Cynthia Maher
- Title
- Executive Director
- Phone
- 5174845500
- Signed
- 2026-02-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Cynthia Maher
- Formed
- 1973
- Legal Domicile
- Mi
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 3
- Volunteers
- 12
Preparer
- Firm
- Maner Costerisan Pc
- Address
- 2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
- Preparer
- Brandy L Mikula CPA
- Phone
- 5173237500
Raw XML AppendixShowing 400 of 427 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/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5196 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 33586 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2215623 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2402903 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12421 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31459 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1671 |
| IRS990/OtherExpensesGrp/Desc | 0 | MMCA EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | COMMITTEE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL PROGRAMS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 66068 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15576 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5020 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3724 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/OtherRevenueTotalAmt | 0 | 2 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8556 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13471 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8604 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7552 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5718 |
| IRS990/PrincipalOfficerNm | 0 | CYNTHIA MAHER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BACKFLOW SEMINARS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EDUCATIONAL PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 265620 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 181259 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 63385 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 265620 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 181259 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 63385 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | BACKFLOW SEMINARS - PROVIDES STUDENTS WITH THE MOST CURRENT INFORMATION ON BACKFLOW PREVENTION AND PROVIDES A STATE-APPROVED CERTIFICATE IN BACKFLOW PREVENTION. 230 ATTENDEES FOR CERTIFICATION. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | VARIOUS OTHER EDUCATIONAL PROGRAMS THAT INSTRUCT ATTENDEES IN CURRENT PLUMBING AND MECHANICAL CONTRACTING TECHNIQUES, AND PROVIDES INFORMATION ON VARIOUS TOPICS. 661 ENROLLEES IN ONLINE CODE UPDATE CLASSES. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 98229 |
| IRS990/PYOtherExpensesAmt | 0 | 284422 |
| IRS990/PYOtherRevenueAmt | 0 | 36388 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 505293 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 160723 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 194765 |
| IRS990/PYTotalExpensesAmt | 0 | 479187 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 639910 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 153694 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 22756 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 22756 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 793375 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 906577 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 13281 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 265620 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | -99726 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 2009 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | -97717 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -110998 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 45712 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 136113 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 181825 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4639 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 18714 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23353 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 27023 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 27023 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 77374 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/ClubDuesOrFeesInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 132060 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 3687 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 35396 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CYNTHIA MAHER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 171143 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE PAYMENT OF DUES FOR ANY CLUB IS ALLOWED IF JOINTLY AGREED TO BY THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON REASONABLE SALARY RANGES FOR THE POSITION OF THE EXECUTIVE DIRECTOR. EACH CALENDAR YEAR THE ASSOCIATION SHALL EVALUATE AND ASSESS THE PEFORMANCE OF THE EXECUTIVE DIRECTOR. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION OFFERS SEVERAL TYPES OF MEMBERSHIPS INCLUDING REGULAR MEMBERS, AT-LARGE MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS, AND LIFE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | REGULAR AND AT-LARGE MEMBERS ARE CONTRACTORS IN THE PLUMBING & MECHANICAL TRADES AND HAVE VOTING PRIVILEGES. ASSOCIATE MEMBERS HAVE THE PRIVILEGE OF ATTENDING THE ANNUAL MEETING OF THE ASSOCIATION IN A NON-VOTING CAPACITY, HOWEVER, THEY ARE REPRESENTED ON THE MPMCA BOARD OF DIRECTORS WITH ONE VOTING MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 IS RECEIVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN FOR ACCURACY. THE EXECUTIVE DIRECTOR THEN SENDS THE 990 TO THE ORGANIZATION'S PRESIDENT WHO REVIEWS IT AND PRESENTS IT TO THE BOARD OF DIRECTORS. AFTER ANY CONCERNS PRESENTED BY THE BOARD OF DIRECTORS ARE ADDRESSED, THE PRESIDENT AUTHORIZES IN WRITING FOR THE EXECUTIVE DIRECTOR TO SIGN AND FILE THE RETURN ON BEHALF OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR PROVIDES BOARD MEMBERS WITH AN ANNUAL WRITTEN STATEMENT REGARDING CONFLICTS OR POTENTIAL CONFLICTS OF INTEREST. THEY ARE SIGNED BY THE BOARD MEMBERS AND FILED AT THE ASSOCIATION'S OFFICE. THE EXECUTIVE DIRECTOR REPORTS TO THE BOARD OF DIRECTORS ANY CONFLICTS THAT MAY HAVE ARISEN DURING THE YEAR AND THEY ARE NOTED IN THE MINUTES OF THAT MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE FOR THE PREVIOUS YEAR USING COMPARABLE ASSOCIATION DATA. THE EXECUTIVE COMMITTEE DETERMINES THE RATE OF SALARY AND BENEFITS FOR THE CURRENT YEAR AND RECOMMENDS IT TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWS THE RECOMMENDATION AND THEIR APPROVAL IS DOCUMENTED AND RETAINED BY THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL INFORMATION IS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2290149 |
| IRS990/TotalAssetsEOYAmt | 0 | 2461292 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2290149 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2461292 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 467398 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 74526 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 58389 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 74526 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 58389 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2215623 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2402903 |
| IRS990/TotalOtherCompensationAmt | 0 | 39083 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 510264 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 132060 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 105630 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 515462 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 621092 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 12 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2290149 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2461292 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 10350 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 13100 |
| IRS990/USAddress/CityNm | 0 | LANSING |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48901 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MPMCA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
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