Civic Intelligence

Michigan State University Administrative Professional Associ

990 • Fiscal year 2018 • EIN 38-2491031

Sep 01, 2017 to Aug 31, 2018 • Filed on Jun 11, 2019

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

29th percentile

-0.1%

Higher net margin than 29% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

33rd percentile

$55,137

Higher top officer pay than 33% of similar nonprofits.

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

32nd percentile

-0.9%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

26th percentile

-2.6%

Faster revenue growth than 26% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets21st percentile

Assets

Down

$621,826

Down $5,798 (-0.9%) from 2017

Net Assets

Down

$621,766

Down $2,288 (-0.4%) from 2017

Liabilities

Down

$60

Down $3,510 (-98%) from 2017

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin29th percentile

Revenue

Down

$1,677,786

Down $45,170 (-2.6%) from 2017

Expenses

Down

$1,680,075

Down $16,959 (-1.0%) from 2017

Net Income

Down

-$2,289

Down $28,211 (-109%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2018

Assets$621,826
Liabilities$60
Net Assets$621,766
Open 2018 Filing

Operations Trend

Revenue Growth26th 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

2018

Revenue$1,677,786
Expenses$1,680,075
Net Income-$2,289
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jun 11, 2019
Return Version
2017v2.3
Gross Receipts
$1,677,786
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$615,716$616,767▲ $1,051
Cash and Non-Interest-Bearing Accounts$11,908$5,059▼ $6,849
Total Assets$627,624$621,826▼ $5,798
Liabilities
Accounts Payable and Accrued Expenses$3,570$60▼ $3,510
Total Liabilities$3,570$60▼ $3,510
Net Assets / Fund Balance
Unrestricted Net Assets$624,054$621,766▼ $2,288
Total Net Assets Fund Balance$624,054$621,766▼ $2,288
Total Liabilities and Net Assets / Fund Balance$627,624$621,826▼ $5,798
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Maurice KoffmanPresidentFT$55,137$55,137

Board Members and Trustees

NameTitle
Martin McdonoughVice President
Erik MaillardBoard Member
Jared AndrewsBoard Member
Jennifer ShangrawBoard Member
Laura WiseBoard Member
Leo SellBoard Member
Nicole Proctor-kanyamaBoard Member
Patricia HamptonBoard Member
Tim WoodsBoard Member
Todd RingBoard Member
Tonya JamisonBoard Member
Sue BrandtSecretary
Erica PhillipichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,676,938
Investment Income
$848
Other Revenue
$0
Change in Net Assets
$-2,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,624,938
Salaries, Compensation, and Employee Benefits$55,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$55,137
Fees for Services Accounting---$12,630
Office Expenses---$5,283
Travel---$4,154
Other Expenses---$1,259
Advertising---$50
Total Functional Expenses$0$0$0$1,680,075
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, Part VI, Section A, Line 6

“MEMBERS”

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

“All members vote on the governing body.”

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

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

Form 990, Part VI, Section B, 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 boad to review upon request.”

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

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

Form 990, Part VI, Section B, 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, Part VI, Section C, 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
2019-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maurice Koffman
Formed
1985
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
60

Preparer

Firm
Rehmann Robson LLC
Address
4086 LEGACY PARKWAY, LANSING, MI 48911
Preparer
D Craig Godfrey CPA
Phone
5173162400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING AMOUNT 1.”

Raw XML Appendix348 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03570
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt060
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0AN 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.
IRS990/AdvertisingGrp/TotalAmt050
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MAURICE KOFFMAN
IRS990/BooksInCareOfDetail/PhoneNum05173534898
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03474 ALAIEDON PARKWAY SUITE 400
IRS990/BooksInCareOfDetail/USAddress/CityNm0OKEMOS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048864
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt011908
IRS990/CashNonInterestBearingGrp/EOYAmt05059
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt055137
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0848
IRS990/CYOtherExpensesAmt01624938
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01676938
IRS990/CYRevenuesLessExpensesAmt0-2289
IRS990/CYSalariesCompEmpBnftPaidAmt055137
IRS990/CYTotalExpensesAmt01680075
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01677786
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0NEGOTIATION, GRIEVANCE AND ARBITRATION, MEMBER COMMUNICATIONS AND LEADERSHIP TRAINING.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt01680075
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt012630
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0TONYA JAMISON
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICIA HAMPTON
IRS990/Form990PartVIISectionAGrp/PersonNm2NICOLE PROCTOR-KANYAMA
IRS990/Form990PartVIISectionAGrp/PersonNm3TODD RING
IRS990/Form990PartVIISectionAGrp/PersonNm4LEO SELL
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNIFER SHANGRAW
IRS990/Form990PartVIISectionAGrp/PersonNm6LAURA WISE
IRS990/Form990PartVIISectionAGrp/PersonNm7ERIK MAILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm8TIM WOODS
IRS990/Form990PartVIISectionAGrp/PersonNm9JARED ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm10MAURICE KOFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm11MARTIN MCDONOUGH
IRS990/Form990PartVIISectionAGrp/PersonNm12SUE BRANDT
IRS990/Form990PartVIISectionAGrp/PersonNm13ERICA PHILLIPICH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1055137
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01677786
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt0848
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0848
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0AN 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0624054
IRS990/NetAssetsOrFundBalancesEOYAmt0621766
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt05283
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc1MEETINGS/TRAINING
IRS990/OtherExpensesGrp/Desc2COMMITTEE COSTS
IRS990/OtherExpensesGrp/TotalAmt01525637
IRS990/OtherExpensesGrp/TotalAmt175925
IRS990/OtherExpensesGrp/TotalAmt21259
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MAURICE KOFFMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01676938
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01676938
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0886
IRS990/PYOtherExpensesAmt01640265
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01722070
IRS990/PYRevenuesLessExpensesAmt025922
IRS990/PYSalariesCompEmpBnftPaidAmt056769
IRS990/PYTotalExpensesAmt01697034
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01722956
IRS990/ReconcilationRevenueExpnssAmt0-2289
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01676938
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0615716
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0616767
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS VOTE ON THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBERS APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 BOAD TO REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DISCUSSED AT BOARD MEETING AT LEAST ONCE A YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXTENSIVE 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/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE ON THE WEBSITE. THE FORM 990 AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING AMOUNT 1.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0627624
IRS990/TotalAssetsEOYAmt0621826
IRS990/TotalAssetsGrp/BOYAmt0627624
IRS990/TotalAssetsGrp/EOYAmt0621826
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01680075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03570
IRS990/TotalLiabilitiesEOYAmt060
IRS990/TotalLiabilitiesGrp/BOYAmt03570
IRS990/TotalLiabilitiesGrp/EOYAmt060
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0624054
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0621766
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01680075
IRS990/TotalProgramServiceRevenueAmt01676938
IRS990/TotalReportableCompFromOrgAmt055137
IRS990/TotalRevenueGrp/ExclusionAmt0848
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01676938
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01677786
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt060
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0627624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0621826
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04154
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0624054
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0621766
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03474 ALAIEDON PARKWAY SUITE 400
IRS990/USAddress/CityNm0OKEMOS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048864
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0WWW.MSUAPA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MAURICE KOFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05173534898
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-11
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0024A9BA87E3F2BE24B0BC21FCE663E6723D6AB86
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.80.231.89
ReturnHeader/FilingSecurityInformation/IPDt02019-06-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:01:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383635706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04086 LEGACY PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048911
ReturnHeader/PreparerPersonGrp/PhoneNum05173162400
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0D CRAIG GODFREY CPA
ReturnHeader/ReturnTs02019-07-08T11:51:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$621,826
Liabilities
$60
Net assets
$621,766
Revenue
$1,677,786
Expenses
$1,680,075
Net income
-$2,289
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