Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
5th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
28th percentile
Faster revenue growth than 28% of similar nonprofits.
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
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Monique Nicki Polan | Executive Director | FT | $164,035 | $23,904 | $187,939 |
| Name | Title |
|---|---|
| Tom Den Herder | Chairman |
| Amy Crouchman | Vice Chair |
| Amy Krueger Malow | Director |
| Chris Anderson | Director |
| Douglas Bergmann | Director |
| Elizabeth Carney | Director |
| Paul Mitter | Director |
| Rick Fleming | Director |
| Torre Miller | Director |
| Warren Wolf | Director |
| Pete Beauregard | Sec/treas |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $54,000 |
| Total Nondeductible Lobbying and Political Cost | $40,359 |
“Michigan boating industries association has members. The classes of membership include regular members, associate members, honorary members, emeritus members, affiliated members and boating members.”
“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.”
“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.”
“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.”
“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.”
“All information is made available upon request.”
“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.”
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/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO EDUCATE AND PROMOTE THE ADVANCEMENT OF THE BOATING INDUSTRY IN THE STATE OF MICHIGAN. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 663811 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10307 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TIM PAUL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7342610123 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8625 RICHARDSON ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COMMERCE TOWNSHIP |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48390 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1370981 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1561299 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 201071 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11103 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 208844 |
| IRS990/CYOtherExpensesAmt | 0 | 2182753 |
| IRS990/CYOtherRevenueAmt | 0 | 28208 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2950559 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 310780 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 694078 |
| IRS990/CYTotalExpensesAmt | 0 | 2876831 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3187611 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 33862 |
| IRS990/Desc | 0 | THE 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15149 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6053 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 54000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 78112 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 36779 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 23904 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRIS ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TORRE MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WARREN WOLF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | AMY KRUEGER MALOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAUL MITTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RICK FLEMING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ELIZABETH CARNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DOUGLAS BERGMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | AMY CROUCHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PETE BEAUREGARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TOM DEN HERDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MONIQUE NICKI POLAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 164035 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SEC/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1958 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3187611 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 9466 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 25942 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 208844 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 208844 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 20 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 343828 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 657491 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 671259 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1015087 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO EDUCATE AND PROMOTE THE ADVANCEMENT OF THE BOATING INDUSTRY IN THE STATE OF MICHIGAN, AND TO COMMUNICATE RELATED ETHICAL ISSUES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8232630 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8870237 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 326827 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8232630 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 8870237 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 420310 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 346802 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 39941 |
| IRS990/OtherExpensesGrp/Desc | 0 | SETUP COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBER PROGRAMS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | SECURITY |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 190848 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 126695 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 66908 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 49732 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 561000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 713990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BAR SALES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | ADMINISTRATIVE FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 17191 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6000 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5017 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 17191 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 6000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 5017 |
| IRS990/OtherRevenueTotalAmt | 0 | 28208 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 404053 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45427 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3586 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | NICKI POLAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611710 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CLEAN MARINA PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EDUCATIONAL PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CONFERENCE INCOME |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE 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/Desc | 0 | THE ASSOCIATION UNDERTAKES GOVERNMENT RELATIONS AND LEGISLATIVE PROGRAMS TO DEVELOP FAVORABLE LEGISLATION TO BENEFIT THE RECREATIONAL BOATING INDUSTRY. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MICHIGAN 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/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL INFORMATION IS MADE 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 |
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