Civic Intelligence

Michigan Community College Association

EIN 38-2018394 • 501(c)6 • Lansing, MI

View Organization Page

Profile

The mission of the organization is to provide leadership on issues affecting the advancement of michigan's community and junior colleges; to facilitate the exchange of ideas and information relative to community colleges; to maintain working relationships with boards, offices, departments, agencies, groups and associations which may have an impact on community and junior college affairs in michigan; to study and support legislation that affects michigan's community and junior colleges; to exchange information on legislative and administrative matters; to represent community and junior colleges in all matters; to represent and advocate the benefits of community colleges for michigan citizens; to establish and maintain the michigan community college virtual learning collaborative (mccvlc), an internet based learning environment for use by all member community and junior colleges; and to provide staff training to community and junior colleges to enhance employee development.

222 N Chestnut Street No 100Lansing, MI 48933

www.mcca.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.76x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.45x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-13%

Higher net margin than 10% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$243,979

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

1st percentile

-59%

Faster asset growth than 1% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-14%

Faster revenue growth than 9% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$3,726,811

Down $5,454,586 (-59%) from 2023

Liabilities

Down

$2,836,403

Down $4,636,536 (-62%) from 2023

Net Assets

Down

$890,408

Down $818,050 (-48%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin10th percentile

Revenue

Down

$6,353,113

Down $1,073,364 (-14%) from 2023

Expenses

Down

$7,171,163

Down $459,447 (-6.0%) from 2023

Net Income

Down

-$818,050

Down $613,917 (-301%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth1st percentile

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

$10M$5.0M$0Assets 2010: $2,504,909Liabilities 2010: $91,229Net Assets 2010: $2,413,6802010Assets 2011: $3,823,169Liabilities 2011: $454,061Net Assets 2011: $3,369,1082011Assets 2012: $3,364,611Liabilities 2012: $223,692Net Assets 2012: $3,140,9192012Assets 2013: $2,914,691Liabilities 2013: $512,306Net Assets 2013: $2,402,3852013Assets 2014: $2,920,878Liabilities 2014: $370,648Net Assets 2014: $2,550,2302014Assets 2015: $3,686,234Liabilities 2015: $357,180Net Assets 2015: $3,329,0542015Assets 2016: $2,581,772Liabilities 2016: $326,389Net Assets 2016: $2,255,3832016Assets 2017: $2,003,392Liabilities 2017: $196,396Net Assets 2017: $1,806,9962017Assets 2018: $2,765,092Liabilities 2018: $262,531Net Assets 2018: $2,502,5612018Assets 2019: $2,653,110Liabilities 2019: $255,664Net Assets 2019: $2,397,4462019Assets 2020: $1,980,269Liabilities 2020: $307,974Net Assets 2020: $1,672,2952020Assets 2021: $2,582,268Liabilities 2021: $548,412Net Assets 2021: $2,033,8562021Assets 2022: $2,069,032Liabilities 2022: $156,441Net Assets 2022: $1,912,5912022Assets 2023: $9,181,397Liabilities 2023: $7,472,939Net Assets 2023: $1,708,4582023Assets 2024: $3,726,811Liabilities 2024: $2,836,403Net Assets 2024: $890,4082024

Highlighted filing

2024

Assets$3,726,811
Liabilities$2,836,403
Net Assets$890,408
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,635,5422010Expenses 2011: $2,013,2332011Expenses 2012: $1,904,3652012Revenue 2013: $2,509,669Expenses 2013: $3,248,203Net Income 2013: -$738,5342013Revenue 2014: $2,441,393Expenses 2014: $2,293,548Net Income 2014: $147,8452014Revenue 2015: $3,395,424Expenses 2015: $2,616,600Net Income 2015: $778,8242015Revenue 2016: $1,451,809Expenses 2016: $2,525,480Net Income 2016: -$1,073,6712016Revenue 2017: $2,079,676Expenses 2017: $2,528,063Net Income 2017: -$448,3872017Revenue 2018: $3,241,600Expenses 2018: $2,546,035Net Income 2018: $695,5652018Revenue 2019: $2,714,779Expenses 2019: $2,819,894Net Income 2019: -$105,1152019Revenue 2020: $2,043,838Expenses 2020: $2,653,721Net Income 2020: -$609,8832020Revenue 2021: $2,635,342Expenses 2021: $2,273,781Net Income 2021: $361,5612021Revenue 2022: $2,321,978Expenses 2022: $2,443,243Net Income 2022: -$121,2652022Revenue 2023: $7,426,477Expenses 2023: $7,630,610Net Income 2023: -$204,1332023Revenue 2024: $6,353,113Expenses 2024: $7,171,163Net Income 2024: -$818,0502024

Highlighted filing

2024

Revenue$6,353,113
Expenses$7,171,163
Net Income-$818,050
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,726,811
Liabilities
$2,836,403
Net assets
$890,408
Revenue
$6,353,113
Expenses
$7,171,163
Net income
-$818,050
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$2.84$0.89$6.35$7.17$0.82
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.18$7.47$1.71$7.43$7.63$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.16$1.91$2.32$2.44$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.58$0.55$2.03$2.64$2.27$0.36
2020Detailed filing. Detailed filing data is available for this year.$1.98$0.31$1.67$2.04$2.65$0.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.26$2.40$2.71$2.82$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.26$2.50$3.24$2.55$0.70
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.20$1.81$2.08$2.53$0.45
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.58$0.33$2.26$1.45$2.53$1.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.36$3.33$3.40$2.62$0.78
2014Detailed filing. Detailed filing data is available for this year.$2.92$0.37$2.55$2.44$2.29$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$0.51$2.40$2.51$3.25$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.22$3.14$1.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.45$3.37$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.09$2.41$1.64
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 22, 2022
Return Version
2020v4.2
Gross Receipts
$2,635,342
Mission and Program Overview

Mission

The mission of the organization is to provide leadership on issues affecting the advancement of michigan's community and junior colleges; to facilitate the exchange of ideas and information relative to community colleges; to maintain working relationships with boards, offices, departments, agencies, groups and associations which may have an impact on community and junior college affairs in michigan; to study and support legislation that affects michigan's community and junior colleges; to exchange information on legislative and administrative matters; to represent community and junior colleges in all matters; to represent and advocate the benefits of community colleges for michigan citizens; to establish and maintain the michigan community college virtual learning collaborative (mccvlc), an internet based learning environment for use by all member community and junior colleges; and to provide staff training to community and junior colleges to enhance employee development.

The advancement of community and junior colleges in the state of michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,193,189$1,049,441▼ $143,748
Pledges and Grants Receivable-$576,500-
Cash and Non-Interest-Bearing Accounts$302,513$567,447▲ $264,934
Land, Buildings, and Equipment, Net$317,729$282,624▼ $35,105
Accounts Receivable$145,836$53,261▼ $92,575
Prepaid Expenses and Deferred Charges$21,002$52,995▲ $31,993
Total Assets$1,980,269$2,582,268▲ $601,999
Liabilities
Accounts Payable and Accrued Expenses$280,720$301,294▲ $20,574
Mortgage Notes Payable Secured by Investment Property$22,341$177,937▲ $155,596
Deferred Revenue$4,913$69,181▲ $64,268
Total Liabilities$307,974$548,412▲ $240,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,665,167$1,457,356▼ $207,811
Net Assets With Donor Restrictions$7,128$576,500▲ $569,372
Total Net Assets Fund Balance$1,672,295$2,033,856▲ $361,561
Total Liabilities and Net Assets / Fund Balance$1,980,269$2,582,268▲ $601,999

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$121,197$245,653$366,850
Leasehold Improvements$161,427$16,054$177,481
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael HansenPresident/secretaryFT$189,958$59,525$249,483
Erica OriansExec Director CTR for Student SFT$132,016$22,511$154,527
Jennifer SchankerDirector of ResearchFT$106,401$36,688$143,089
Erin SchorVice PresidentFT$105,475$14,962$120,437

Board Members and Trustees

NameTitle
Chris BottChair
Dr Dale NesbaryImmediate Past Chair
Dr Beverly Walker-griffeaVice Chair
Adrien BenningsTrustee
Bruce GoslingTrustee
Dawn DelucaTrustee
Diana Mcknight-mortonTrustee
Donald CrandallTrustee
Dr Bill PinkTrustee
Dr Curtis L IveryTrustee
Dr Daniel PhelanTrustee
Dr David DevierTrustee
Dr David Roland FinleyTrustee
Dr Deborah SnyderTrustee
Dr Don MacmasterTrustee
Dr James SawyerTrustee
Dr Kojo QuarteyTrustee
Dr Laura ColemanTrustee
Dr Rose BellancaTrustee
Dr Thomas QuinnTrustee
Dr Trevor KubatzkeTrustee
Florence StibitzTrustee
George McnultyTrustee
Glenn CernyTrustee
Jeff CurryTrustee
Joan GebhardtTrustee
Joe OdenwaldTrustee
John CristTrustee
John DalyTrustee
Jonathan ByrdTrustee
Kathleen BruinsmaTrustee
Marcia RobbinsTrustee
Marshall WashingtonTrustee
Mary Ellen StempfleTrustee
Mary Kay ThayerTrustee
Mary PetlichkoffTrustee
Melissa KeiswetterTrustee
Michael GavinTrustee
Michael RowleyTrustee
Nick NissleyTrustee
Peter ProvenzanoTrustee
Phillip StromTrustee
Robert MartsonTrustee
Robert ProctorTrustee
Roy SpanglerTrustee
Russell KavalhunaTrustee
Scott WardTrustee
Sherry WymanTrustee
Stacy YoungTrustee
Steve RobinsonTrustee
Susan GibsonTrustee
Terry PetrongelliTrustee
Thomas BrownTrustee
Tim HoodTrustee
Tom JerdonTrustee
Katherine LorenzoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$839,000
Program Service Revenue
$1,793,846
Investment Income
$2,496
Other Revenue
$0
All Other Contributions
$839,000
Change in Net Assets
$361,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,635,342
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,635,342
Total Revenue per Form 990
$2,635,342
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,251,881
Other Expenses$1,011,900
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$471,942
Other Salaries and Wages---$366,080
Current Officers, Directors, Trustees, and Key Employees---$361,121
Payroll Taxes---$266,141
Other Employee Benefits---$178,541
Information Technology---$121,195
Pension Plan Contributions---$79,998
Occupancy---$63,890
Conferences and Meetings---$63,694
Office Expenses---$55,608
Travel---$37,134
Depreciation Depletion---$35,105
Fees for Services Accounting---$26,734
Other Expenses---$16,850
Grants to Domestic Orgs---$10,000
Fees for Services Lobbying---$9,000
Insurance---$8,268
Fees for Services Legal---$1,168
Total Functional Expenses$0$0$0$2,273,781

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,273,781
Total Expenses per Audited Statements$2,273,781
Total Expenses per Form 990$2,273,781
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Adriana PhelanSpouse of Board Trustee, Daniel PhelanIndependent Contractor of Michigan Community College Association. 1099 Income Reported.No$51,814
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
Yes
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

“The organization has members.”

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

“The 990 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. After any concerns presented by the board are addressed, the president signs and files the return.”

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

“Any conflict of interest situations are to be disclosed, in writing, to the executive committee of the association. After reviewing, the executive committee determines if action is necessary.”

Form 990, Part VI, Section B, Line 15

“The executive committee processes a written evaluation and determines compensation for the president of the association on an annual basis. The executive committee bases their determination on compensation comparisons including prevailing wage information. The president of the association determines compensation for employees based on performance reviews, compensation comparisons, and prevailing wage information.”

Form 990, Part VI, Section C, Line 19

“The association keeps documents on file in the office availiable for review upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Community College Association
EIN
38-2018394
Phone
5173724350
Address
222 N CHESTNUT STREET NO 100, LANSING, MI 48933

Signing Officer

Name
Brandy Johnson
Title
President
Phone
5173724350
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandy Johnson
Formed
1966
Legal Domicile
Mi
Voting Board Members
56
Independent Board Members
56
Employees
10
Volunteers
56

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Jeffrey C Stevens CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional services 18,883. Outside consultant services 412,859. Cision pr expense 40,200.”

Financial Statement Notes

PART X, LINE 2:

“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state and local tax returns generally remain open for examination by various taxing authorities for a period of three to four years.”

Raw XML AppendixShowing 400 of 798 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0280720
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0301294
IRS990/AccountsReceivableGrp/BOYAmt0145836
IRS990/AccountsReceivableGrp/EOYAmt053261
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ADVANCEMENT OF COMMUNITY AND JUNIOR COLLEGES IN THE STATE OF MICHIGAN.
IRS990/AllOtherContributionsAmt0839000
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0BRANDY JOHNSON
IRS990/BooksInCareOfDetail/PhoneNum05173724350
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0222 N CHESTNUT STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0302513
IRS990/CashNonInterestBearingGrp/EOYAmt0567447
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0361121
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt063694
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0839000
IRS990/CYGrantsAndSimilarPaidAmt010000
IRS990/CYInvestmentIncomeAmt02496
IRS990/CYOtherExpensesAmt01011900
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01793846
IRS990/CYRevenuesLessExpensesAmt0361561
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IRS990/CYTotalExpensesAmt02273781
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02635342
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt04913
IRS990/DeferredRevenueGrp/EOYAmt069181
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt035105
IRS990/Desc0MEETINGS AND WORKSHOPS OF TRUSTEE REPRESENTATIVES ANDPRESIDENTS OF MEMBER COLLEGES TO FACILITATE EXCHANGE OF IDEAS AND DISTRIBUTE INFORMATION RELATIVE TO: REPRESENTATION WHEN TAKING COLLECTIVE ACTION; MONITORING LEGISLATIVE ACTION AT STATE AND FEDERAL LEVELS; MAINTAINING WORKING RELATIONSHIPS WITH BOARDS, OFFICES, DEPARTMENTS, AGENCIES, GROUPS AND ASSOCIATIONS THAT HAVE AN IMPACT ON COMMUNITY COLLEGE AFFAIRS; PROVIDING SERVICES TO MEMBER COLLEGES; AND ADVOCATING THE BENEFITS OF COMMUNITY COLLEGES FOR MICHIGAN CITIZENS. (ALL 28 MEMBER COMMUNITY COLLEGES)
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt07128
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0576500
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt026734
IRS990/FeesForServicesLegalGrp/TotalAmt01168
IRS990/FeesForServicesLobbyingGrp/TotalAmt09000
IRS990/FeesForServicesOtherGrp/TotalAmt0471942
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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