Civic Intelligence

Michigan Boating Industries Assoc

EIN 38-1707809 • 501(c)6 • Commerce Township, MI

Profile

To educate and promote the advancement of the boating industry in the state of michigan, and to communicate related ethical issues.

8625 Richardson RoadCommerce Township, MI 48390

www.mbia.org

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Net Margin

66th percentile

9.7%

Higher net margin than 66% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

58th percentile

7.7%

Faster asset growth than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

0.6%

Faster revenue growth than 28% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$8,870,237

Up $637,607 (+7.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$8,870,237

Up $637,607 (+7.7%) from 2024

Revenue

Up

$3,187,611

Up $19,727 (+0.6%) from 2024

Expenses

Down

$2,876,831

Down $73,172 (-2.5%) from 2024

Net Income

Up

$310,780

Up $92,899 (+43%) from 2024

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,371,787Liabilities 2011: $167,710Net Assets 2011: $1,204,0772011Assets 2012: $1,483,989Liabilities 2012: $91,276Net Assets 2012: $1,392,7132012Assets 2013: $1,904,945Liabilities 2013: $0Net Assets 2013: $1,904,9452013Assets 2014: $2,625,645Liabilities 2014: $0Net Assets 2014: $2,625,6452014Assets 2015: $3,321,071Liabilities 2015: $0Net Assets 2015: $3,321,0712015Assets 2016: $4,100,994Liabilities 2016: $0Net Assets 2016: $4,100,9942016Assets 2017: $5,167,290Liabilities 2017: $0Net Assets 2017: $5,167,2902017Assets 2018: $6,191,677Liabilities 2018: $0Net Assets 2018: $6,191,6772018Assets 2019: $7,564,750Liabilities 2019: $0Net Assets 2019: $7,564,7502019Assets 2020: $7,363,252Liabilities 2020: $0Net Assets 2020: $7,363,2522020Assets 2021: $7,470,428Liabilities 2021: $0Net Assets 2021: $7,470,4282021Assets 2022: $6,848,061Liabilities 2022: $0Net Assets 2022: $6,848,0612022Assets 2023: $7,724,982Liabilities 2023: $0Net Assets 2023: $7,724,9822023Assets 2024: $8,232,630Liabilities 2024: $0Net Assets 2024: $8,232,6302024Assets 2025: $8,870,237Liabilities 2025: $0Net Assets 2025: $8,870,2372025

Highlighted filing

2025

Assets$8,870,237
Liabilities$0
Net Assets$8,870,237

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,710,6722011Expenses 2012: $1,526,6192012Revenue 2013: $1,976,175Expenses 2013: $1,567,673Net Income 2013: $408,5022013Revenue 2014: $2,225,478Expenses 2014: $1,500,363Net Income 2014: $725,1152014Revenue 2015: $2,445,228Expenses 2015: $1,754,088Net Income 2015: $691,1402015Revenue 2016: $2,497,790Expenses 2016: $1,753,800Net Income 2016: $743,9902016Revenue 2017: $2,886,722Expenses 2017: $1,961,442Net Income 2017: $925,2802017Revenue 2018: $3,124,937Expenses 2018: $2,173,811Net Income 2018: $951,1262018Revenue 2019: $3,775,526Expenses 2019: $2,469,846Net Income 2019: $1,305,6802019Revenue 2020: $2,418,272Expenses 2020: $2,544,561Net Income 2020: -$126,2892020Revenue 2021: $345,105Expenses 2021: $949,108Net Income 2021: -$604,0032021Revenue 2022: $1,258,585Expenses 2022: $1,479,804Net Income 2022: -$221,2192022Revenue 2023: $3,313,964Expenses 2023: $2,392,374Net Income 2023: $921,5902023Revenue 2024: $3,167,884Expenses 2024: $2,950,003Net Income 2024: $217,8812024Revenue 2025: $3,187,611Expenses 2025: $2,876,831Net Income 2025: $310,7802025

Highlighted filing

2025

Revenue$3,187,611
Expenses$2,876,831
Net Income$310,780

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$0.00$8.87$3.19$2.88$0.31
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.23$0.00$8.23$3.17$2.95$0.22
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.72$0.00$7.72$3.31$2.39$0.92
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$0.00$6.85$1.26$1.48$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$0.00$7.47$0.35$0.95$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.36$0.00$7.36$2.42$2.54$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.56$0.00$7.56$3.78$2.47$1.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$0.00$6.19$3.12$2.17$0.95
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.00$5.17$2.89$1.96$0.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.10$0.00$4.10$2.50$1.75$0.74
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.00$3.32$2.45$1.75$0.69
2014Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$2.23$1.50$0.73
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.00$1.90$1.98$1.57$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.09$1.39$1.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.17$1.20$1.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Nov 20, 2025
Return Version
2024v5.2
Gross Receipts
$3,187,611
Mission and Program Overview

Mission

To educate and promote the advancement of the boating industry in the state of michigan, and to communicate related ethical issues.

To educate and promote the advancement of the boating industry in the state of michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,204,158$6,637,679▲ $433,521
Cash and Non-Interest-Bearing Accounts$1,370,981$1,561,299▲ $190,318
Land, Buildings, and Equipment, Net$657,491$671,259▲ $13,768
Total Assets$8,232,630$8,870,237▲ $637,607
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,232,630$8,870,237▲ $637,607
Total Net Assets Fund Balance$8,232,630$8,870,237▲ $637,607
Total Liabilities and Net Assets / Fund Balance$8,232,630$8,870,237▲ $637,607

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$554,856$96,351$651,207
Other Land Buildings$24,502$196,464$220,966
Land$80,000-$80,000
Equipment$11,901$51,013$62,914
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Monique Nicki PolanExecutive DirectorFT$164,035$23,904$187,939

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,950,559
Investment Income
$208,844
Other Revenue
$28,208
Change in Net Assets
$310,780
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,182,753
Salaries, Compensation, and Employee Benefits$694,078
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$663,811
Occupancy---$420,310
Other Salaries and Wages---$404,053
Office Expenses---$346,802
Current Officers, Directors, Trustees, and Key Employees---$201,071
Fees for Services Other---$78,112
Fees for Services Lobbying---$54,000
Other Expenses---$49,732
Payroll Taxes---$45,427
Other Employee Benefits---$39,941
Travel---$36,874
Fees for Service Investment Mgmnt Fees---$36,779
Depreciation Depletion---$33,862
Insurance---$25,942
Fees for Services Accounting---$15,149
Conferences and Meetings---$11,103
All Other Expenses---$10,307
Information Technology---$9,466
Fees for Services Legal---$6,053
Pension Plan Contributions---$3,586
Total Functional Expenses$0$0$0$2,876,831
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$54,000
Total Nondeductible Lobbying and Political Cost$40,359
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 6

Michigan boating industries association has members. The classes of membership include regular members, associate members, honorary members, emeritus members, affiliated members and boating members.

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

The chair shall appoint a membership committee at least one of whom shall be a member of the board of directors. This committee shall review all membership applications and submit recommendations to the board of directors. Only regular members, associate members and boating members shall be entitled to vote or nominate a director. Each regular member, associate member and boating member shall be entitled to one (1) vote. Proxies shall not be permitted except as provided in article v, section 6. Other classes of membership shall have no voting rights nor the right to hold elective office, except an affiliated member may hold elective office if he or she is also the authorized representative of a regular member.

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

The 990, after being prepared by the organization's certified public accountants, is received by the organization's president who reviews the return for accuracy. Upon the president's approval, the 990 is made available to the board of directors during a board meeting, or provided in electronic format for the board's review. After any concerns by the board are addressed, the president signs and files the return on behalf of the organization.

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

Conflict of interest policy statements are enforced for board members, as well as the organization's staff. Board members, when elected to the board of directors, must sign and date a conflict of interest statement and are required to report any conflicts to the board that arise during a director's term in office and must abstain from any board action if a conflict or potential conflict may exist. A conflict of interest policy is clearly stated in the organization's employee manual and each employee, at time of hire, must sign a statement indicating they have read and understand the content of the employee manual.

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

The organization has adopted a "policy on the process for determining compensation." the board of directors establishes the president's compensation upon hire and on a yearly basis. The organization has a formalized payroll program and the president's compensation is compared to pay levels for non-profit organizations with similar budgets, employee staff levels, geographic area of the membership (local, state, regional or national), and job performance. Current american society of association executives' wage and benefit surveys are used as comparisons.

Form 990, Part VI, Section C, Line 19

All information is made available upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Boating Industries Association
EIN
38-1707809
Phone
7342610123
Address
8625 RICHARDSON ROAD, COMMERCE TOWNSHIP, MI 48390

Signing Officer

Name
Nicki Polan
Title
Executive Director
Phone
7342610123
Signed
2025-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicki Polan
Formed
1958
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
18

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Anastasia Loew 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.

Raw XML AppendixShowing 400 of 456 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
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IRS990/DepreciationDepletionGrp/TotalAmt033862
IRS990/Desc0THE MICHIGAN BOATING INDUSTRIES ASSOCIATION PRODUCES THREE BOAT SHOWS: THE DETROIT BOAT SHOW WITH 100 EXHIBITING FIRMS IN ATTENDANCE; THE NOVI BOAT SHOW WITH 81 EXHIBITING FIRMS IN ATTENDANCE; THE METRO BOAT SHOW WITH 100 EXHIBITING FIRMS IN ATTENDANCE. THE BOAT SHOWS ARE PRODUCED AS A SERVICE TO MBIA MEMBERS AND AS A BUYING OPPORTUNITY FOR CONSUMERS. THEY ALSO SERVE TO PROMOTE THE RECREATIONAL BOATING INDUSTRY IN THE METRO DETROIT AND SURROUNDING AREAS BRINGING AWARENESS TO BENEFITS OF BOATING AS A RECREATIONAL PASTIME AND THE AMPLE OPPORTUNITY TO ENJOY MICHIGAN'S 11,000 INLAND LAKES, GREAT LAKES AND RIVERS AND STREAMS.
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0671259
IRS990/LandBldgEquipCostOrOtherBssAmt01015087
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO EDUCATE AND PROMOTE THE ADVANCEMENT OF THE BOATING INDUSTRY IN THE STATE OF MICHIGAN, AND TO COMMUNICATE RELATED ETHICAL ISSUES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08232630
IRS990/NetAssetsOrFundBalancesEOYAmt08870237
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0326827
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt08232630
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08870237
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0420310
IRS990/OfficeExpensesGrp/TotalAmt0346802
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039941
IRS990/OtherExpensesGrp/Desc0SETUP COSTS
IRS990/OtherExpensesGrp/Desc1MEMBER PROGRAMS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/TotalAmt0190848
IRS990/OtherExpensesGrp/TotalAmt1126695
IRS990/OtherExpensesGrp/TotalAmt266908
IRS990/OtherExpensesGrp/TotalAmt349732
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1561000
IRS990/OtherRevenueMiscGrp/BusinessCd2713990
IRS990/OtherRevenueMiscGrp/Desc0BAR SALES
IRS990/OtherRevenueMiscGrp/Desc1ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt017191
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt16000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt25017
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017191
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt25017
IRS990/OtherRevenueTotalAmt028208
IRS990/OtherSalariesAndWagesGrp/TotalAmt0404053
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt045427
IRS990/PensionPlanContributionsGrp/TotalAmt03586
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0NICKI POLAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0BOAT SHOWS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2CLEAN MARINA PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc4CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02720203
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt194997
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt266132
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt361894
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02720203
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt194997
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt266132
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt361894
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47333
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION UNDERTAKES A NUMBER OF MEMBERSHIP PROGRAMS WHICH INCLUDES EDUCATIONAL PROGRAMS AND SEMINARS, NEWSLETTER COMMUNICATIONS, INFORMATION DISTRIBUTION, AN ANNUAL PRODUCT GUIDE, BUSINESS ASSISTANCE, AND COST EFFECTIVE PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION UNDERTAKES GOVERNMENT RELATIONS AND LEGISLATIVE PROGRAMS TO DEVELOP FAVORABLE LEGISLATION TO BENEFIT THE RECREATIONAL BOATING INDUSTRY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01600
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0198153
IRS990/PYOtherExpensesAmt02321604
IRS990/PYOtherRevenueAmt026975
IRS990/PYProgramServiceRevenueAmt02941156
IRS990/PYRevenuesLessExpensesAmt0217881
IRS990/PYSalariesCompEmpBnftPaidAmt0628399
IRS990/PYTotalExpensesAmt02950003
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03167884
IRS990/ReconcilationRevenueExpnssAmt0310780
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06204158
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06637679
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt054148
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt094997
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt0-13641
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt054000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt040359
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-13789
IRS990ScheduleD/BuildingsGrp/BookValueAmt0554856
IRS990ScheduleD/BuildingsGrp/DepreciationAmt096351
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0651207
IRS990ScheduleD/EquipmentGrp/BookValueAmt011901
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051013
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062914
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024502
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0196464
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0220966
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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0671259
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0164035
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt05315
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018589
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MONIQUE NICKI POLAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0187939
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS HAS THE ULTIMATE DECISION, ON BEHALF OF THE ORGANIZATION, REGARDING WHETHER TO ENTER INTO AN EMPLOYMENT AGREEMENT WITH THE EXECUTIVE DIRECTOR, AND THE TERMS OF SUCH AGREEMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHIGAN BOATING INDUSTRIES ASSOCIATION HAS MEMBERS. THE CLASSES OF MEMBERSHIP INCLUDE REGULAR MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS, EMERITUS MEMBERS, AFFILIATED MEMBERS AND BOATING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHAIR SHALL APPOINT A MEMBERSHIP COMMITTEE AT LEAST ONE OF WHOM SHALL BE A MEMBER OF THE BOARD OF DIRECTORS. THIS COMMITTEE SHALL REVIEW ALL MEMBERSHIP APPLICATIONS AND SUBMIT RECOMMENDATIONS TO THE BOARD OF DIRECTORS. ONLY REGULAR MEMBERS, ASSOCIATE MEMBERS AND BOATING MEMBERS SHALL BE ENTITLED TO VOTE OR NOMINATE A DIRECTOR. EACH REGULAR MEMBER, ASSOCIATE MEMBER AND BOATING MEMBER SHALL BE ENTITLED TO ONE (1) VOTE. PROXIES SHALL NOT BE PERMITTED EXCEPT AS PROVIDED IN ARTICLE V, SECTION 6. OTHER CLASSES OF MEMBERSHIP SHALL HAVE NO VOTING RIGHTS NOR THE RIGHT TO HOLD ELECTIVE OFFICE, EXCEPT AN AFFILIATED MEMBER MAY HOLD ELECTIVE OFFICE IF HE OR SHE IS ALSO THE AUTHORIZED REPRESENTATIVE OF A REGULAR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990, AFTER BEING PREPARED BY THE ORGANIZATION'S CERTIFIED PUBLIC ACCOUNTANTS, IS RECEIVED BY THE ORGANIZATION'S PRESIDENT WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE PRESIDENT'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS DURING A BOARD MEETING, OR PROVIDED IN ELECTRONIC FORMAT FOR THE BOARD'S REVIEW. AFTER ANY CONCERNS BY THE BOARD ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN ON BEHALF OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY STATEMENTS ARE ENFORCED FOR BOARD MEMBERS, AS WELL AS THE ORGANIZATION'S STAFF. BOARD MEMBERS, WHEN ELECTED TO THE BOARD OF DIRECTORS, MUST SIGN AND DATE A CONFLICT OF INTEREST STATEMENT AND ARE REQUIRED TO REPORT ANY CONFLICTS TO THE BOARD THAT ARISE DURING A DIRECTOR'S TERM IN OFFICE AND MUST ABSTAIN FROM ANY BOARD ACTION IF A CONFLICT OR POTENTIAL CONFLICT MAY EXIST. A CONFLICT OF INTEREST POLICY IS CLEARLY STATED IN THE ORGANIZATION'S EMPLOYEE MANUAL AND EACH EMPLOYEE, AT TIME OF HIRE, MUST SIGN A STATEMENT INDICATING THEY HAVE READ AND UNDERSTAND THE CONTENT OF THE EMPLOYEE MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS ADOPTED A "POLICY ON THE PROCESS FOR DETERMINING COMPENSATION." THE BOARD OF DIRECTORS ESTABLISHES THE PRESIDENT'S COMPENSATION UPON HIRE AND ON A YEARLY BASIS. THE ORGANIZATION HAS A FORMALIZED PAYROLL PROGRAM AND THE PRESIDENT'S COMPENSATION IS COMPARED TO PAY LEVELS FOR NON-PROFIT ORGANIZATIONS WITH SIMILAR BUDGETS, EMPLOYEE STAFF LEVELS, GEOGRAPHIC AREA OF THE MEMBERSHIP (LOCAL, STATE, REGIONAL OR NATIONAL), AND JOB PERFORMANCE. CURRENT AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES' WAGE AND BENEFIT SURVEYS ARE USED AS COMPARISONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INFORMATION IS MADE AVAILABLE 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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0MI BOATING INDUSTRIES ASSOCIATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0383301305
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0INSURANCE PROGRAMS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0MBIA INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt018689
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0361
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt08625 RICHARDSON RD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0COMMERCE TOWNSHIP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd048390
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08232630
IRS990/TotalAssetsEOYAmt08870237
IRS990/TotalAssetsGrp/BOYAmt08232630
IRS990/TotalAssetsGrp/EOYAmt08870237
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt02876831
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

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