Civic Intelligence

Michigan Intercollegiate

EIN 38-2653727 • 501(c)3 • White Lake, MI

View Organization Page

Profile

The michigan intercollegiate athletic association (miaa) promotes and governs the athletic competition for the nine member institutions.

3167 Turnberry DriveWhite Lake, MI 48383

www.miaa.org

Siviq Scores

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

Liabilities / Assets

100th percentile

398.06x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

34th percentile

-6.5%

Higher net margin than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-98%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$16

Down $22,243 (-100%) from 2024

Liabilities

Up

$6,369

Up $6,369 from 2024

Net Assets

Down

-$6,353

Down $28,612 (-129%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin34th percentile

Revenue

Up

$438,618

Up $7,346 (+1.7%) from 2024

Expenses

Up

$467,230

Up $1,077 (+0.2%) from 2024

Net Income

Up

-$28,612

Up $6,269 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$150K$100K$50K$0-$50KAssets 2011: $79,101Liabilities 2011: $0Net Assets 2011: $79,1012011Assets 2012: $88,282Liabilities 2012: $0Net Assets 2012: $88,2822012Assets 2013: $91,476Liabilities 2013: $0Net Assets 2013: $91,4762013Assets 2014: $86,592Liabilities 2014: $0Net Assets 2014: $86,5922014Assets 2015: $104,248Liabilities 2015: $0Net Assets 2015: $104,2482015Assets 2016: $89,117Liabilities 2016: $0Net Assets 2016: $89,1172016Assets 2017: $50,294Liabilities 2017: $0Net Assets 2017: $50,2942017Assets 2018: $60,338Liabilities 2018: $0Net Assets 2018: $60,3382018Assets 2019: $45,383Liabilities 2019: $0Net Assets 2019: $45,3832019Assets 2020: $94,165Liabilities 2020: $0Net Assets 2020: $94,1652020Assets 2021: $103,814Liabilities 2021: $0Net Assets 2021: $103,8142021Assets 2022: $143,076Liabilities 2022: $0Net Assets 2022: $143,0762022Assets 2023: $57,140Liabilities 2023: $0Net Assets 2023: $57,1402023Assets 2024: $22,259Liabilities 2024: $0Net Assets 2024: $22,2592024Assets 2025: $16Liabilities 2025: $6,369Net Assets 2025: -$6,3532025

Highlighted filing

2025

Assets$16
Liabilities$6,369
Net Assets-$6,353
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $270,174Expenses 2011: $252,521Net Income 2011: $17,6532011Revenue 2012: $252,777Expenses 2012: $243,596Net Income 2012: $9,1812012Revenue 2013: $269,777Expenses 2013: $266,583Net Income 2013: $3,1942013Revenue 2014: $292,251Expenses 2014: $297,135Net Income 2014: -$4,8842014Revenue 2015: $297,578Expenses 2015: $279,922Net Income 2015: $17,6562015Revenue 2016: $277,864Expenses 2016: $292,995Net Income 2016: -$15,1312016Revenue 2017: $301,666Expenses 2017: $340,489Net Income 2017: -$38,8232017Revenue 2018: $344,132Expenses 2018: $334,088Net Income 2018: $10,0442018Revenue 2019: $331,493Expenses 2019: $346,448Net Income 2019: -$14,9552019Revenue 2020: $359,188Expenses 2020: $310,406Net Income 2020: $48,7822020Revenue 2021: $320,834Expenses 2021: $311,185Net Income 2021: $9,6492021Revenue 2022: $380,965Expenses 2022: $341,703Net Income 2022: $39,2622022Revenue 2023: $351,782Expenses 2023: $437,718Net Income 2023: -$85,9362023Revenue 2024: $431,272Expenses 2024: $466,153Net Income 2024: -$34,8812024Revenue 2025: $438,618Expenses 2025: $467,230Net Income 2025: -$28,6122025

Highlighted filing

2025

Revenue$438,618
Expenses$467,230
Net Income-$28,612
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16
Liabilities
$6,369
Net assets
-$6,353
Revenue
$438,618
Expenses
$467,230
Net income
-$28,612
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.06$0.06$4.39$4.67$0.29
2024Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$4.31$4.66$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$3.52$4.38$0.86
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$3.81$3.42$0.39
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$3.21$3.11$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$3.59$3.10$0.49
2019Summary only. Only limited summary data is available for this year.$0.45$0.00$0.45$3.31$3.46$0.15
2018Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$3.44$3.34$0.10
2017Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$3.02$3.40$0.39
2016Summary only. Only limited summary data is available for this year.$0.89$0.00$0.89$2.78$2.93$0.15
2015Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$2.98$2.80$0.18
2014Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$2.92$2.97$0.05
2013Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$2.70$2.67$0.03
2012Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$2.53$2.44$0.09
2011Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$2.70$2.53$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 2, 2025
Return Version
2024v5.0
Gross Receipts
$438,618
Mission and Program Overview

Mission

The michigan intercollegiate athletic association (miaa) promotes and governs the athletic competition for the nine member institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,259$16▼ $22,243
Total Assets$22,259$16▼ $22,243
Liabilities
Accounts Payable and Accrued Expenses-$6,369-
Total Liabilities$0$6,369▲ $6,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,259$-6,353▼ $28,612
Total Net Assets Fund Balance$22,259$-6,353▼ $28,612
Total Liabilities and Net Assets / Fund Balance$22,259$16▼ $22,243
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseTotal
Jason HornCommissioner$148,932$148,932

Board Members and Trustees

NameTitle
Dr Joseph OldenwaldPresident a
Dr Wayne WebsterPresident a
Dr Jeffrey DockingPresident Ad
Gregory ElzingaPresident CA
Matthew ScoginPresident Ho
Dr Jorge GonzalezPresident Ka
Dr Steven CoreyPresident Ol
Dr Katie ConboyPresident St
Drearl BrooksPresident Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$372,046
Program Service Revenue
$65,805
Investment Income
$767
Other Revenue
$0
All Other Contributions
$131,201
Change in Net Assets
$-28,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$242,404
Other Expenses$224,826
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$74,466$74,466-$148,932
Conferences and Meetings$83,190--$83,190
Other Salaries and Wages$75,834--$75,834
Payroll Taxes$14,401--$14,401
Insurance$5,632--$5,632
Fees for Services Accounting-$4,128-$4,128
Pension Plan Contributions$3,237--$3,237
Other Expenses$1,925--$1,925
Fees for Services Legal-$800-$800
Office Expenses$561--$561
Total Functional Expenses$387,836$79,394$0$467,230
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The memebers of the organization are made up of 9 college/universities.”

Form 990, Page 6, Part VI, Line 9

“Dr. Wayne webster 611 e. Porter st albion, mi 49224 dr. Joseph oldenwald 614 w. Superior st alma, mi 48801 gregory elzinga 3201 burton se grand rapids, mi 49546 matthew scogin 141 east 12th st holland, mi 49423 dr. Jorge gonzalez 1200 academy st kalamazoo, mi 49006 dr. Steven corey 320 s main street olivet, mi 49076 dr. Katie conboy st mary's college notre dame, in 46556 dr.earl brooks one university avenue angola, in 46703 dr. Jeffrey docking 110 south madison adrian , mi 49221”

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

“The form 990 is provided to the presidents of the miaa's member schools for review, discussion, and suggested revisions. When satisfied that the form 990 is properly completed, the member school presidents provide the commissioner with a recommendation for filing the form 990.”

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

“The salary of, and expenses for services rendered by, the commissioner are defined annually by the presidents of the miaa member schools.”

Form 990, Page 6, Part VI, Line 19

“The miaa's governing documents and financial statements would be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Intercollegiate
EIN
38-2653727
Phone
3134338837
Address
3167 TURNBERRY DRIVE, WHITE LAKE, MI 48383

Signing Officer

Name
Jason Horn
Title
Commissioner
Signed
2025-12-02

Organization Details

Principal Officer
Jason Horn
Formed
1888
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
0
Employees
5

Preparer

Firm
Maier & Assoc Accounting Services Inc
Address
5982 WESTSIDE SAGINAW RD, BAY CITY, MI 48706
Preparer
Angela Kowalski
Phone
9894391098
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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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0368041
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0307010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0313562
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0320441
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01681100
IRS990ScheduleA/TotalSupportAmt01681100
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMEBERS OF THE ORGANIZATION ARE MADE UP OF 9 COLLEGE/UNIVERSITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DR. WAYNE WEBSTER 611 E. PORTER ST ALBION, MI 49224 DR. JOSEPH OLDENWALD 614 W. SUPERIOR ST ALMA, MI 48801 GREGORY ELZINGA 3201 BURTON SE GRAND RAPIDS, MI 49546 MATTHEW SCOGIN 141 EAST 12TH ST HOLLAND, MI 49423 DR. JORGE GONZALEZ 1200 ACADEMY ST KALAMAZOO, MI 49006 DR. STEVEN COREY 320 S MAIN STREET OLIVET, MI 49076 DR. KATIE CONBOY ST MARY'S COLLEGE NOTRE DAME, IN 46556 DR.EARL BROOKS ONE UNIVERSITY AVENUE ANGOLA, IN 46703 DR. JEFFREY DOCKING 110 SOUTH MADISON ADRIAN , MI 49221
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO THE PRESIDENTS OF THE MIAA'S MEMBER SCHOOLS FOR REVIEW, DISCUSSION, AND SUGGESTED REVISIONS. WHEN SATISFIED THAT THE FORM 990 IS PROPERLY COMPLETED, THE MEMBER SCHOOL PRESIDENTS PROVIDE THE COMMISSIONER WITH A RECOMMENDATION FOR FILING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SALARY OF, AND EXPENSES FOR SERVICES RENDERED BY, THE COMMISSIONER ARE DEFINED ANNUALLY BY THE PRESIDENTS OF THE MIAA MEMBER SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MIAA'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WOULD BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsGrp/BOYAmt022259
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IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079394
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387836
IRS990/TotalFunctionalExpensesGrp/TotalAmt0467230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt06369
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt06369
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022259
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-6353
IRS990/TotalProgramServiceExpensesAmt0387836
IRS990/TotalProgramServiceRevenueAmt065805
IRS990/TotalReportableCompFromOrgAmt0148932
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066572
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438618
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt022259
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03167 TURNBERRY DRIVE
IRS990/USAddress/CityNm0WHITE LAKE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048383
IRS990/VotingMembersGoverningBodyCnt09
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IRS990/WebsiteAddressTxt0WWW.MIAA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON HORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMISSIONER
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN INTERCOLLEGIATE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0382653727
ReturnHeader/Filer/PhoneNum03134338837
ReturnHeader/Filer/USAddress/AddressLine1Txt03167 TURNBERRY DRIVE
ReturnHeader/Filer/USAddress/CityNm0WHITE LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048383
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383385434
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAIER & ASSOC ACCOUNTING SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05982 WESTSIDE SAGINAW RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAY CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048706
ReturnHeader/PreparerPersonGrp/PhoneNum09894391098
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGELA KOWALSKI
ReturnHeader/ReturnTs02025-12-18T11:49:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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