Civic Intelligence

Ingham County Employees Association

EIN 38-2659295 • 501(c)5 • Lansing, MI

Profile

To represent departments of ingham county employees as a bargaining organization in all negotiations representing employment terms, conditions, etc. With their employer, ingham county, michigan.

1223 Turner Street 200Lansing, MI 48906

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

21st percentile

-12%

Faster asset growth than 21% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

8.5%

Faster revenue growth than 69% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$414,193

Down $56,138 (-12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$414,193

Down $56,138 (-12%) from 2023

Revenue

Up

$187,426

Up $14,744 (+8.5%) from 2023

Expenses

Up

$243,564

Up $56,488 (+30%) from 2023

Net Income

Down

-$56,138

Down $41,744 (-290%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $165,304Liabilities 2010: $0Net Assets 2010: $165,3042010Assets 2011: $225,430Liabilities 2011: $0Net Assets 2011: $225,4302011Assets 2012: $234,876Liabilities 2012: $0Net Assets 2012: $234,8762012Assets 2013: $241,639Liabilities 2013: $0Net Assets 2013: $241,6392013Assets 2014: $303,026Liabilities 2014: $0Net Assets 2014: $303,0262014Assets 2015: $360,803Liabilities 2015: $0Net Assets 2015: $360,8032015Assets 2016: $412,116Liabilities 2016: $0Net Assets 2016: $412,1162016Assets 2017: $427,668Liabilities 2017: $0Net Assets 2017: $427,6682017Assets 2018: $476,820Liabilities 2018: $0Net Assets 2018: $476,8202018Assets 2019: $516,982Liabilities 2019: $0Net Assets 2019: $516,9822019Assets 2020: $513,423Liabilities 2020: $0Net Assets 2020: $513,4232020Assets 2021: $483,612Liabilities 2021: $0Net Assets 2021: $483,6122021Assets 2022: $484,980Liabilities 2022: $0Net Assets 2022: $484,9802022Assets 2023: $470,331Liabilities 2023: $0Net Assets 2023: $470,3312023Assets 2024: $414,193Liabilities 2024: $0Net Assets 2024: $414,1932024

Highlighted filing

2024

Assets$414,193
Liabilities$0
Net Assets$414,193

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $147,423Expenses 2010: $141,551Net Income 2010: $5,8722010Revenue 2011: $158,949Expenses 2011: $98,823Net Income 2011: $60,1262011Revenue 2012: $156,348Expenses 2012: $146,902Net Income 2012: $9,4462012Revenue 2013: $144,549Expenses 2013: $137,786Net Income 2013: $6,7632013Revenue 2014: $142,621Expenses 2014: $81,234Net Income 2014: $61,3872014Revenue 2015: $148,215Expenses 2015: $90,438Net Income 2015: $57,7772015Revenue 2016: $149,148Expenses 2016: $97,835Net Income 2016: $51,3132016Revenue 2017: $146,516Expenses 2017: $130,964Net Income 2017: $15,5522017Revenue 2018: $149,725Expenses 2018: $100,573Net Income 2018: $49,1522018Revenue 2019: $135,773Expenses 2019: $95,611Net Income 2019: $40,1622019Revenue 2020: $139,799Expenses 2020: $143,358Net Income 2020: -$3,5592020Revenue 2021: $146,309Expenses 2021: $176,120Net Income 2021: -$29,8112021Revenue 2022: $161,321Expenses 2022: $159,953Net Income 2022: $1,3682022Revenue 2023: $172,682Expenses 2023: $187,076Net Income 2023: -$14,3942023Revenue 2024: $187,426Expenses 2024: $243,564Net Income 2024: -$56,1382024

Highlighted filing

2024

Revenue$187,426
Expenses$243,564
Net Income-$56,138

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.00$4.14$1.87$2.44$0.56
2023Detailed filing. Detailed filing data is available for this year.$4.70$0.00$4.70$1.73$1.87$0.14
2022Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$1.61$1.60$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.84$0.00$4.84$1.46$1.76$0.30
2020Detailed filing. Detailed filing data is available for this year.$5.13$0.00$5.13$1.40$1.43$0.04
2019Detailed filing. Detailed filing data is available for this year.$5.17$0.00$5.17$1.36$0.96$0.40
2018Detailed filing. Detailed filing data is available for this year.$4.77$0.00$4.77$1.50$1.01$0.49
2017Detailed filing. Detailed filing data is available for this year.$4.28$0.00$4.28$1.47$1.31$0.16
2016Detailed filing. Detailed filing data is available for this year.$4.12$0.00$4.12$1.49$0.98$0.51
2015Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$1.48$0.90$0.58
2014Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$1.43$0.81$0.61
2013Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$1.45$1.38$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.00$2.35$1.56$1.47$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.00$2.25$1.59$0.99$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$1.47$1.42$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 18, 2025
Return Version
2024v5.2
Gross Receipts
$187,426
Mission and Program Overview

Mission

Collective bargaining and representation of its members

Provide security and valuable benefits for members via collective bargaining and representation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$470,331$414,193▼ $56,138
Total Assets$470,331$414,193▼ $56,138
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$470,331$414,193▼ $56,138
Total Net Assets Fund Balance$470,331$414,193▼ $56,138
Total Liabilities and Net Assets / Fund Balance$470,331$414,193▼ $56,138
Compensation and Service Providers

Employees

NameTitleBaseTotal
Carol BalkonTreasurer$204$204
Dena MoscheckSecretary$204$204
Desiree CookPresident$204$204
Steve KwasnikVice President$204$204

Board Members and Trustees

NameTitle
Ashley VariceDirector
Cathy CookDirector
Christine MayDirector
Christopher WascherDirector
Greg FeamsterDirector
Jeanette MarksDirector
Jenny EvansDirector
Jodi PessellDirector
Luke CloudDirector
Racheal ClarkDirector
Shajuana TysonDirector
Sue HengesbachDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$187,041
Investment Income
$385
Other Revenue
$0
Change in Net Assets
$-56,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,320
Salaries, Compensation, and Employee Benefits$816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$177,572
Other Expenses---$47,555
Fees for Services Accounting---$7,464
Benefits to Members---$6,428
Conferences and Meetings---$3,601
Current Officers, Directors, Trustees, and Key Employees---$816
Office Expenses---$128
Total Functional Expenses$0$0$0$243,564
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The organization is organized on a membership basis. The organization is made up of the local bargaining units chartered and governed by the board of directors.

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

The regular members of each local elect from among their members a local president. The local president is the steward of the local and a member of the board of directors of the organization.

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

Members have the right to full participation, through discussion and vote, in the decision-making processes of the organization. This right specifically includes decisions concerning the acceptance or rejection of collective bargaining contracts, memoranda of understanding, or any other agreements affecting their wages, hours, or other terms and conditions of employment. All regular members of a local have the right to vote for the election of officers, the ratification of collective bargaining agreements, the business of the local, and all other business submitted to the locals by the board of directors. Decisions of the local officer board become effective when reported by the local president to the board of directors and enrolled in the corporate books and records.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees.

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

The board of directors delegates authority for review and approval of the form 990 to the board treasurer and general counsel who review the form prior to filing.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Ingham County Employees Association
EIN
38-2659295
Phone
5173497744
Address
1223 TURNER STREET 200, LANSING, MI 48906

Signing Officer

Name
Carol Balkon
Title
Treasurer
Phone
5173497744
Signed
2025-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Balkon
Formed
1986
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
12
Employees
0
Volunteers
19

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Raw XML Appendix346 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.

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IRS990/BooksInCareOfDetail/PhoneNum05173477225
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IRS990/PYOtherExpensesAmt0183761
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0172297
IRS990/PYRevenuesLessExpensesAmt0-14394
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0187076
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0172682
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-56138
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0470331
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED ON A MEMBERSHIP BASIS. THE ORGANIZATION IS MADE UP OF THE LOCAL BARGAINING UNITS CHARTERED AND GOVERNED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE REGULAR MEMBERS OF EACH LOCAL ELECT FROM AMONG THEIR MEMBERS A LOCAL PRESIDENT. THE LOCAL PRESIDENT IS THE STEWARD OF THE LOCAL AND A MEMBER OF THE BOARD OF DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE THE RIGHT TO FULL PARTICIPATION, THROUGH DISCUSSION AND VOTE, IN THE DECISION-MAKING PROCESSES OF THE ORGANIZATION. THIS RIGHT SPECIFICALLY INCLUDES DECISIONS CONCERNING THE ACCEPTANCE OR REJECTION OF COLLECTIVE BARGAINING CONTRACTS, MEMORANDA OF UNDERSTANDING, OR ANY OTHER AGREEMENTS AFFECTING THEIR WAGES, HOURS, OR OTHER TERMS AND CONDITIONS OF EMPLOYMENT. ALL REGULAR MEMBERS OF A LOCAL HAVE THE RIGHT TO VOTE FOR THE ELECTION OF OFFICERS, THE RATIFICATION OF COLLECTIVE BARGAINING AGREEMENTS, THE BUSINESS OF THE LOCAL, AND ALL OTHER BUSINESS SUBMITTED TO THE LOCALS BY THE BOARD OF DIRECTORS. DECISIONS OF THE LOCAL OFFICER BOARD BECOME EFFECTIVE WHEN REPORTED BY THE LOCAL PRESIDENT TO THE BOARD OF DIRECTORS AND ENROLLED IN THE CORPORATE BOOKS AND RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS DELEGATES AUTHORITY FOR REVIEW AND APPROVAL OF THE FORM 990 TO THE BOARD TREASURER AND GENERAL COUNSEL WHO REVIEW THE FORM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0470331
IRS990/TotalAssetsEOYAmt0414193
IRS990/TotalAssetsGrp/BOYAmt0470331
IRS990/TotalAssetsGrp/EOYAmt0414193
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0470331
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0187041
IRS990/TotalReportableCompFromOrgAmt0816
IRS990/TotalRevenueGrp/ExclusionAmt0385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0187041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187426
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt019
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01223 TURNER STREET 200
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048906
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL BALKON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05173497744
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INGHAM COUNTY EMPLOYEES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0INGH
ReturnHeader/Filer/EIN0382659295
ReturnHeader/Filer/PhoneNum05173497744
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER RATHBUN CPA
ReturnHeader/ReturnTs02025-09-15T08:13:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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