Civic Intelligence

Michigan State University Administrative Professional Associ

990 • Fiscal year 2016 • EIN 38-2491031

Sep 01, 2015 to Aug 31, 2016 • Filed on Jun 30, 2017

Organization ProfileWWW.MSUAPA.ORG
3474 Alaiedon Parkway Suite 400Okemos, MI 48864

(517) 353-4898

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.28x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.09x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

15th percentile

-6.2%

Higher net margin than 15% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

31st percentile

$50,568

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

68th percentile

9.8%

Faster asset growth than 68% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

19th percentile

-5.9%

Faster revenue growth than 19% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$606,481

Up $54,003 (+9.8%) from 2015

Net Assets

Down

$438,729

Down $113,094 (-20%) from 2015

Liabilities

Up

$167,752

Up $167,097 (+25511%) from 2015

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin15th percentile

Revenue

Down

$1,814,024

Down $114,015 (-5.9%) from 2015

Expenses

Down

$1,927,118

Down $26,903 (-1.4%) from 2015

Net Income

Down

-$113,094

Down $87,112 (-335%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $419,113Liabilities 2010: $3,345Net Assets 2010: $415,7682010Assets 2011: $387,118Liabilities 2011: $5,514Net Assets 2011: $381,6042011Assets 2012: $629,485Liabilities 2012: $1,083Net Assets 2012: $628,4022012Assets 2013: $950,256Liabilities 2013: $343,463Net Assets 2013: $606,7932013Assets 2014: $578,452Liabilities 2014: $647Net Assets 2014: $577,8052014Assets 2015: $552,478Liabilities 2015: $655Net Assets 2015: $551,8232015Assets 2016: $606,481Liabilities 2016: $167,752Net Assets 2016: $438,7292016Assets 2017: $627,624Liabilities 2017: $3,570Net Assets 2017: $624,0542017Assets 2018: $621,826Liabilities 2018: $60Net Assets 2018: $621,7662018Assets 2019: $611,217Liabilities 2019: $0Net Assets 2019: $611,2172019Assets 2020: $658,105Liabilities 2020: $278Net Assets 2020: $657,8272020Assets 2021: $758,074Liabilities 2021: $1,921Net Assets 2021: $756,1532021Assets 2022: $830,243Liabilities 2022: $0Net Assets 2022: $830,2432022Assets 2023: $925,821Liabilities 2023: $0Net Assets 2023: $925,8212023Assets 2024: $970,946Liabilities 2024: $0Net Assets 2024: $970,9462024

Highlighted filing

2016

Assets$606,481
Liabilities$167,752
Net Assets$438,729
Open 2016 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,440,5832010Expenses 2011: $1,499,2672011Expenses 2012: $1,587,7002012Revenue 2013: $1,799,272Expenses 2013: $1,820,881Net Income 2013: -$21,6092013Revenue 2014: $1,879,635Expenses 2014: $1,908,623Net Income 2014: -$28,9882014Revenue 2015: $1,928,039Expenses 2015: $1,954,021Net Income 2015: -$25,9822015Revenue 2016: $1,814,024Expenses 2016: $1,927,118Net Income 2016: -$113,0942016Revenue 2017: $1,722,956Expenses 2017: $1,697,034Net Income 2017: $25,9222017Revenue 2018: $1,677,786Expenses 2018: $1,680,075Net Income 2018: -$2,2892018Revenue 2019: $1,611,158Expenses 2019: $1,621,707Net Income 2019: -$10,5492019Revenue 2020: $1,593,385Expenses 2020: $1,546,775Net Income 2020: $46,6102020Revenue 2021: $1,596,659Expenses 2021: $1,498,333Net Income 2021: $98,3262021Revenue 2022: $1,542,815Expenses 2022: $1,468,725Net Income 2022: $74,0902022Revenue 2023: $1,582,468Expenses 2023: $1,486,890Net Income 2023: $95,5782023Revenue 2024: $1,648,838Expenses 2024: $1,603,713Net Income 2024: $45,1252024

Highlighted filing

2016

Revenue$1,814,024
Expenses$1,927,118
Net Income-$113,094
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jun 30, 2017
Return Version
2015v3.0
Gross Receipts
$1,814,024
Mission and Program Overview

Mission

An organization of professional staff at michigan state university whose main purpose is for collective bargaining. Dues are collected from members to provide communication services, pay for bargaining, training, grievance, arbitration costs and to provide a reserve for strike pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$510,917$598,264▲ $87,347
Prepaid Expenses and Deferred Charges$37,882--
Cash and Non-Interest-Bearing Accounts$3,679$8,217▲ $4,538
Total Assets$552,478$606,481▲ $54,003
Liabilities
Accounts Payable and Accrued Expenses$655$167,752▲ $167,097
Total Liabilities$655$167,752▲ $167,097
Net Assets / Fund Balance
Unrestricted Net Assets$551,823$438,729▼ $113,094
Total Net Assets Fund Balance$551,823$438,729▼ $113,094
Total Liabilities and Net Assets / Fund Balance$552,478$606,481▲ $54,003
Compensation and Service Providers
Top Officer Pay31st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maurice KoffmanPresidentFT$50,568$50,568

Board Members and Trustees

NameTitle
Carol GraysmithBoard Member
Erik MaillardBoard Member
Jennifer ShangrawBoard Member
Kandy SlackBoard Member
Laura WiseBoard Member
Leo SellBoard Member
Martin McdonoughBoard Member
Nicole Proctor-kanyamaBoard Member
Patricia HamptonBoard Member
Sue BrandtBoard Member
Todd RingBoard Member
Debra PorterSecretary
Erica PhillipichTreasurer
Dennis SeybertVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,812,228
Investment Income
$1,796
Other Revenue
$0
Change in Net Assets
$-113,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,876,550
Salaries, Compensation, and Employee Benefits$50,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$50,568
Fees for Services Accounting---$13,285
Office Expenses---$10,842
Other Expenses---$1,319
Total Functional Expenses$0$0$0$1,927,118
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“All members vote on the governing body.”

Form 990, Page 6, Part VI, Line 7B

“Decisions of the governing body are subject to members approval.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the board leadership which includes the chairperson, vice chairperson and treasurer before it is filed. A copy is made available for the rest of the board to review upon request.”

Form 990, Page 6, Part VI, Line 12C

“Discussed at board meeting at least once a year.”

Form 990, Page 6, Part VI, Line 15A

“Extensive research and comparisons of ceo's and labor relations consultant of similar organizations are used to determine compensation for the labor relations consultant of this association.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available on the website. The form 990 and the financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan State University
EIN
38-2491031
Phone
5173534898
Address
3474 ALAIEDON PARKWAY SUITE 400, OKEMOS, MI 48864

Signing Officer

Name
Maurice Koffman
Title
President
Phone
5173534898
Signed
2017-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maurice Koffman
Formed
1985
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
58

Preparer

Firm
Godfrey Wise Berg Cpas & Advisors LLC
Address
1627 LAKE LANSING RD STE 100, LANSING, MI 48912
Preparer
D Craig Godfrey CPA
Phone
5179080888
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“An organization of professional staff at michigan state university whose main purpose is for collective bargaining. Dues are collected from members to provide communication services, pay for bargaining, training, grievance, arbitration costs and to provide a reserve for strike pay.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ORGANIZATION OF PROFESSIONAL STAFF AT MICHIGAN STATE UNIVERSITY WHOSE MAIN PURPOSE IS FOR COLLECTIVE BARGAINING. DUES ARE COLLECTED FROM MEMBERS TO PROVIDE COMMUNICATION SERVICES, PAY FOR BARGAINING, TRAINING, GRIEVANCE, ARBITRATION COSTS AND TO PROVIDE A RESERVE FOR STRIKE PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS VOTE ON THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBERS APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE BOARD LEADERSHIP WHICH INCLUDES THE CHAIRPERSON, VICE CHAIRPERSON AND TREASURER BEFORE IT IS FILED. A COPY IS MADE AVAILABLE FOR THE REST OF THE BOARD TO REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCUSSED AT BOARD MEETING AT LEAST ONCE A YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXTENSIVE RESEARCH AND COMPARISONS OF CEO'S AND LABOR RELATIONS CONSULTANT OF SIMILAR ORGANIZATIONS ARE USED TO DETERMINE COMPENSATION FOR THE LABOR RELATIONS CONSULTANT OF THIS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE. THE FORM 990 AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0552478
IRS990/TotalAssetsEOYAmt0606481
IRS990/TotalAssetsGrp/BOYAmt0552478
IRS990/TotalAssetsGrp/EOYAmt0606481
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01927118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0655
IRS990/TotalLiabilitiesEOYAmt0167752
IRS990/TotalLiabilitiesGrp/BOYAmt0655
IRS990/TotalLiabilitiesGrp/EOYAmt0167752
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0551823
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0438729
IRS990/TotalProgramServiceExpensesAmt01927118
IRS990/TotalProgramServiceRevenueAmt01812228
IRS990/TotalReportableCompFromOrgAmt050568
IRS990/TotalRevenueGrp/ExclusionAmt01796
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01812228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01814024
IRS990/TotalVolunteersCnt058
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0552478
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0606481
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0551823
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0438729
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.MSUAPA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MAURICE KOFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05173534898
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN STATE UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ADMINISTRATIVE PROFESSIONAL ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0382491031
ReturnHeader/Filer/PhoneNum05173534898
ReturnHeader/Filer/USAddress/AddressLine1Txt03474 ALAIEDON PARKWAY SUITE 400
ReturnHeader/Filer/USAddress/CityNm0OKEMOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048864
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203039866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GODFREY WISE BERG CPAS & ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01627 LAKE LANSING RD STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048912
ReturnHeader/PreparerPersonGrp/PhoneNum05179080888
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D CRAIG GODFREY CPA
ReturnHeader/ReturnTs02017-07-18T13:59:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$606,481
Liabilities
$167,752
Net assets
$438,729
Revenue
$1,814,024
Expenses
$1,927,118
Net income
-$113,094
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$1.65$1.60$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.58$1.49$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.54$1.47$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$1.60$1.50$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.59$1.55$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$1.61$1.62$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$1.68$1.68$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.62$1.72$1.70$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.17$0.44$1.81$1.93$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$1.93$1.95$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$1.88$1.91$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.34$0.61$1.80$1.82$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$1.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$1.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$1.44