Civic Intelligence

Michigan State University Administrative Professional Associ

990 • Fiscal year 2017 • EIN 38-2491031

Sep 01, 2016 to Aug 31, 2017 • Filed on Jun 07, 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

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

34th percentile

1.5%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

34th percentile

$56,769

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

41st percentile

3.5%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

21st percentile

-5.0%

Faster revenue growth than 21% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$627,624

Up $21,143 (+3.5%) from 2016

Net Assets

Up

$624,054

Up $185,325 (+42%) from 2016

Liabilities

Down

$3,570

Down $164,182 (-98%) from 2016

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin34th percentile

Revenue

Down

$1,722,956

Down $91,068 (-5.0%) from 2016

Expenses

Down

$1,697,034

Down $230,084 (-12%) from 2016

Net Income

Up

$25,922

Up $139,016 (+123%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth41st 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

2017

Assets$627,624
Liabilities$3,570
Net Assets$624,054
Open 2017 Filing

Operations Trend

Revenue Growth21st 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

2017

Revenue$1,722,956
Expenses$1,697,034
Net Income$25,922
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jun 7, 2017
Return Version
2016v3.1
Gross Receipts
$1,722,956
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$598,264$615,716▲ $17,452
Cash and Non-Interest-Bearing Accounts$8,216$11,908▲ $3,692
Total Assets$606,480$627,624▲ $21,144
Liabilities
Accounts Payable and Accrued Expenses$8,348$3,570▼ $4,778
Total Liabilities$8,348$3,570▼ $4,778
Net Assets / Fund Balance
Unrestricted Net Assets$598,132$624,054▲ $25,922
Total Net Assets Fund Balance$598,132$624,054▲ $25,922
Total Liabilities and Net Assets / Fund Balance$606,480$627,624▲ $21,144
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maurice KoffmanPresidentFT$56,769$56,769

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
$1,722,070
Investment Income
$886
Other Revenue
$0
Change in Net Assets
$25,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,640,265
Salaries, Compensation, and Employee Benefits$56,769
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$56,769
Fees for Services Accounting---$11,800
Office Expenses---$2,371
Other Expenses---$1,295
Total Functional Expenses$0$0$0$1,697,034
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
No
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
2017-06-07
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

Preparer

Firm
Rehmann Robson LLC
Address
5800 GRATIOT RD STE 201, SAGINAW, MI 48638-6090
Preparer
D Craig Godfrey CPA
Phone
5173162400
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/TotalAssetsBOYAmt0606480
IRS990/TotalAssetsEOYAmt0627624
IRS990/TotalAssetsGrp/BOYAmt0606480
IRS990/TotalAssetsGrp/EOYAmt0627624
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01697034
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08348
IRS990/TotalLiabilitiesEOYAmt03570
IRS990/TotalLiabilitiesGrp/BOYAmt08348
IRS990/TotalLiabilitiesGrp/EOYAmt03570
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0598132
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0624054
IRS990/TotalProgramServiceExpensesAmt01697034
IRS990/TotalProgramServiceRevenueAmt01722070
IRS990/TotalReportableCompFromOrgAmt056769
IRS990/TotalRevenueGrp/ExclusionAmt0886
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01722070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01722956
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0606480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0627624
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0598132
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0624054
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.MSUAPA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MAURICE KOFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05173534898
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN STATE UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ADMINISTRATIVE PROFESSIONAL ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0MICH
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ReturnHeader/Filer/PhoneNum05173534898
ReturnHeader/Filer/USAddress/AddressLine1Txt03474 ALAIEDON PARKWAY SUITE 400
ReturnHeader/Filer/USAddress/CityNm0OKEMOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048864
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07B6031698131DC7D8CBD714872AB2E49A0CB0E86
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BF918CBEB9770EA97716F1C845C8741F3564EDE6
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383635706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05800 GRATIOT RD STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAGINAW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0486386090
ReturnHeader/PreparerPersonGrp/PhoneNum05173162400
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D CRAIG GODFREY CPA
ReturnHeader/ReturnTs02018-06-29T12:04:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$627,624
Liabilities
$3,570
Net assets
$624,054
Revenue
$1,722,956
Expenses
$1,697,034
Net income
$25,922
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