Civic Intelligence

Michigan Association of County Drain Commissioners

EIN 38-2954192 • 501(c)6 • Lansing, MI

Profile

To organize, educate and update drain commissioner members regarding any and all issues relating to the duties and responsibilities of the office of drain commissioner.

120 N Washington Square 110ALansing, MI 48933

www.macdc.net

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.12x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

68th percentile

10%

Higher net margin than 68% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

78th percentile

$3,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

33rd percentile

-13%

Faster asset growth than 33% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

-2.3%

Faster revenue growth than 47% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$291,176

Down $43,727 (-13%) from 2024

Liabilities

Down

$47,339

Down $84,970 (-64%) from 2024

Net Assets

Up

$243,837

Up $41,243 (+20%) from 2024

Operations
Liabilities / Revenue79th percentileNet Margin68th percentile

Revenue

Down

$409,928

Down $9,524 (-2.3%) from 2024

Expenses

Down

$368,685

Down $35,087 (-8.7%) from 2024

Net Income

Up

$41,243

Up $25,563 (+163%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$400K$300K$200K$100K$0Assets 2010: $155,017Liabilities 2010: $13,502Net Assets 2010: $141,5152010Assets 2011: $195,646Liabilities 2011: $52,044Net Assets 2011: $143,6022011Assets 2012: $194,235Liabilities 2012: $65,551Net Assets 2012: $128,6842012Assets 2013: $155,617Liabilities 2013: $25,604Net Assets 2013: $130,0132013Assets 2014: $176,138Liabilities 2014: $35,620Net Assets 2014: $140,5182014Assets 2015: $144,732Liabilities 2015: $27,710Net Assets 2015: $117,0222015Assets 2016: $132,628Liabilities 2016: $30,103Net Assets 2016: $102,5252016Assets 2017: $154,574Liabilities 2017: $29,430Net Assets 2017: $125,1442017Assets 2018: $185,942Liabilities 2018: $39,990Net Assets 2018: $145,9522018Assets 2019: $222,294Liabilities 2019: $29,987Net Assets 2019: $192,3072019Assets 2020: $266,197Liabilities 2020: $37,824Net Assets 2020: $228,3732020Assets 2021: $237,369Liabilities 2021: $37,176Net Assets 2021: $200,1932021Assets 2022: $255,061Liabilities 2022: $46,210Net Assets 2022: $208,8512022Assets 2023: $246,197Liabilities 2023: $59,283Net Assets 2023: $186,9142023Assets 2024: $334,903Liabilities 2024: $132,309Net Assets 2024: $202,5942024Assets 2025: $291,176Liabilities 2025: $47,339Net Assets 2025: $243,8372025

Highlighted filing

2025

Assets$291,176
Liabilities$47,339
Net Assets$243,837
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $174,148Expenses 2010: $164,611Net Income 2010: $9,5372010Revenue 2011: $192,891Expenses 2011: $190,804Net Income 2011: $2,0872011Revenue 2012: $184,878Expenses 2012: $199,796Net Income 2012: -$14,9182012Revenue 2013: $210,604Expenses 2013: $209,275Net Income 2013: $1,3292013Revenue 2014: $228,191Expenses 2014: $217,686Net Income 2014: $10,5052014Revenue 2015: $218,415Expenses 2015: $241,911Net Income 2015: -$23,4962015Revenue 2016: $294,616Expenses 2016: $309,113Net Income 2016: -$14,4972016Revenue 2017: $332,395Expenses 2017: $309,776Net Income 2017: $22,6192017Revenue 2018: $289,863Expenses 2018: $269,055Net Income 2018: $20,8082018Revenue 2019: $288,656Expenses 2019: $242,301Net Income 2019: $46,3552019Revenue 2020: $224,108Expenses 2020: $188,042Net Income 2020: $36,0662020Revenue 2021: $234,463Expenses 2021: $262,643Net Income 2021: -$28,1802021Revenue 2022: $332,834Expenses 2022: $324,176Net Income 2022: $8,6582022Revenue 2023: $329,561Expenses 2023: $351,498Net Income 2023: -$21,9372023Revenue 2024: $419,452Expenses 2024: $403,772Net Income 2024: $15,6802024Revenue 2025: $409,928Expenses 2025: $368,685Net Income 2025: $41,2432025

Highlighted filing

2025

Revenue$409,928
Expenses$368,685
Net Income$41,243
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$291,176
Liabilities
$47,339
Net assets
$243,837
Revenue
$409,928
Expenses
$368,685
Net income
$41,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.91$0.47$2.44$4.10$3.69$0.41
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$1.32$2.03$4.19$4.04$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.59$1.87$3.30$3.51$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.46$2.09$3.33$3.24$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.37$2.00$2.34$2.63$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.38$2.28$2.24$1.88$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.30$1.92$2.89$2.42$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.40$1.46$2.90$2.69$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.29$1.25$3.32$3.10$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.30$1.03$2.95$3.09$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.28$1.17$2.18$2.42$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.36$1.41$2.28$2.18$0.11
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.56$0.26$1.30$2.11$2.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.66$1.29$1.85$2.00$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.52$1.44$1.93$1.91$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.14$1.42$1.74$1.65$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.5
Gross Receipts
$409,928
Mission and Program Overview

Mission

To organize, educate and update drain commissioner members regarding any and all issues relating to the duties and responsibilities of the office of drain commissioner.

To organize, educate and update drain commissioner members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$244,794$278,817▲ $34,023
Cash and Non-Interest-Bearing Accounts$84,436$12,359▼ $72,077
Prepaid Expenses and Deferred Charges$4,623$0▼ $4,623
Accounts Receivable$1,050$0▼ $1,050
Total Assets$334,903$291,176▼ $43,727
Liabilities
Deferred Revenue$45,295$33,125▼ $12,170
Accounts Payable and Accrued Expenses$87,014$14,214▼ $72,800
Total Liabilities$132,309$47,339▼ $84,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,594$243,837▲ $41,243
Total Net Assets Fund Balance$202,594$243,837▲ $41,243
Total Liabilities and Net Assets / Fund Balance$334,903$291,176▼ $43,727
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleBaseTotal
Dara HoodTreasurer$3,000$3,000

Board Members and Trustees

NameTitle
Brian WendlingImmediate Past President
Mike HardPresident
Elmeka SteeleFirst Vice President
Larry ProtasiewiczSecond Vice President
Andy SmitsDirector
Erik TamlynDirector
Joe BushDirector
Joe ParmanDirector
Matt WordDirector
Todd SattlerDirector
Bernie BarnesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$18,570
Program Service Revenue
$384,670
Investment Income
$3,597
Other Revenue
$3,091
All Other Contributions
$8,130
Change in Net Assets
$41,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,185
Salaries, Compensation, and Employee Benefits$3,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$184,812
Fees for Services Legal---$53,644
Fees for Services Management---$48,000
Fees for Services Lobbying---$29,604
Fees for Services Accounting---$9,562
Current Officers, Directors, Trustees, and Key Employees---$3,500
Information Technology---$1,066
Other Expenses---$981
Travel---$560
Total Functional Expenses$0$0$0$368,685
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,941
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$65,904
Current Year Nondeductible Lobbying and Political Cost$29,604
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

“The organization amended and restated its bylaws during the current fiscal year. Significant changes included a revision to the number of members required to constitute a quorum and updates to the total number and composition of the board of directors and officers.”

Form 990, Part VI, Section A, Line 6

“Michigan association of county drain commissioners has four types of memberships. These memberships include full members, associate members, honorary members and life members. Eligibility for memberships includes county drain commissioners, director of agriculture of the state of michigan and those deputies appointed by the director, and any person or persons authorized by law to perform the duties of the office of a county drain commissioner.”

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

“Notwithstanding the number of full memberships it has, each county shall be entitled to only one vote as to all corporate matters put to vote, including voting for the purpose of electing directors to succeed those whose terms have expired.”

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

“The 990 is received and reviewed for accuracy by the board of directors for their review and approval. Upon approval, it is signed and filed.”

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

“The board reviews the policy annually and each member is required to disclose any conflicts. The board members' responses are incorporated into the board minutes. At any time throughout the year, board members are required to disclose any conflicts or potential conflicts that might arise.”

Form 990, Part VI, Section C, Line 19

“All information is available upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Association of County Drain
EIN
38-2954192
Phone
5174849761
Address
120 N WASHINGTON SQUARE 110A, LANSING, MI 48933

Signing Officer

Name
Dara Hood
Title
Treasurer
Phone
5174849761
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dara Hood
Formed
1990
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
200

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Anastasia Loew CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In the preparation of tax returns, tax positions are taken based on interpretation of federal, state, and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state, and local tax returns generally remain open for examination by the various taxing authorities for a period of three to four years.”

Raw XML Appendix380 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/BOYAmt087014
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014214
IRS990/AccountsReceivableGrp/BOYAmt01050
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ORGANIZE, EDUCATE AND UPDATE DRAIN COMMISSIONER MEMBERS.
IRS990/AllOtherContributionsAmt08130
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DARA HOOD
IRS990/BooksInCareOfDetail/PhoneNum05174849761
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0120 N WASHINGTON SQUARE 110A
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt084436
IRS990/CashNonInterestBearingGrp/EOYAmt012359
IRS990/ChangeToOrgDocumentsInd01
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0184812
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt010440
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt018570
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03597
IRS990/CYOtherExpensesAmt0365185
IRS990/CYOtherRevenueAmt03091
IRS990/CYProgramServiceRevenueAmt0384670
IRS990/CYRevenuesLessExpensesAmt041243
IRS990/CYSalariesCompEmpBnftPaidAmt03500
IRS990/CYTotalExpensesAmt0368685
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0409928
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt045295
IRS990/DeferredRevenueGrp/EOYAmt033125
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0CONFERENCE(S) AND SEMINARS - USED TO INFORM THE MEMBERSHIP ON THE OPERATION OF DRAIN DISTRICTS AND OF DRAIN COMMISSION OFFICES, OVER 500 ATTENDEES WERE SERVED.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt09562
IRS990/FeesForServicesLegalGrp/TotalAmt053644
IRS990/FeesForServicesLobbyingGrp/TotalAmt029604
IRS990/FeesForServicesManagementGrp/TotalAmt048000
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/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
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/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
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/PersonNm0ANDY SMITS
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE PARMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MATT WORD
IRS990/Form990PartVIISectionAGrp/PersonNm3TODD SATTLER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOE BUSH
IRS990/Form990PartVIISectionAGrp/PersonNm5ERIK TAMLYN
IRS990/Form990PartVIISectionAGrp/PersonNm6BRIAN WENDLING
IRS990/Form990PartVIISectionAGrp/PersonNm7DARA HOOD
IRS990/Form990PartVIISectionAGrp/PersonNm8BERNIE BARNES
IRS990/Form990PartVIISectionAGrp/PersonNm9LARRY PROTASIEWICZ
IRS990/Form990PartVIISectionAGrp/PersonNm10ELMEKA STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm11MIKE HARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt73000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt010440
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt02941
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0409928
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01066
IRS990/InvestmentIncomeGrp/ExclusionAmt03597
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03597
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ORGANIZE, EDUCATE AND UPDATE DRAIN COMMISSIONER MEMBERS REGARDING ANY AND ALL ISSUES RELATING TO THE DUTIES AND RESPONSIBILITIES OF THE OFFICE OF DRAIN COMMISSIONER.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0202594
IRS990/NetAssetsOrFundBalancesEOYAmt0243837
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt02941
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt02941
IRS990/NetUnrelatedBusTxblIncmAmt049147
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0202594
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0243837
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PUBLICATION EXPENSE
IRS990/OtherExpensesGrp/Desc1UBI TAX
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/TotalAmt020623
IRS990/OtherExpensesGrp/TotalAmt18302
IRS990/OtherExpensesGrp/TotalAmt28031
IRS990/OtherExpensesGrp/TotalAmt3981
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0150
IRS990/OtherRevenueTotalAmt0150
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04623
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DARA HOOD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0207585
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt180050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0207585
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt180050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt280035
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt080035
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018030
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03380
IRS990/PYOtherExpensesAmt0403772
IRS990/PYOtherRevenueAmt02920
IRS990/PYProgramServiceRevenueAmt0395122
IRS990/PYRevenuesLessExpensesAmt015680
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0403772
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0419452
IRS990/ReconcilationRevenueExpnssAmt041243
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0244794
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0278817
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt065904
IRS990ScheduleC/DuesAssessmentsAmt080050
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt036300
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt029604
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt065904
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION AMENDED AND RESTATED ITS BYLAWS DURING THE CURRENT FISCAL YEAR. SIGNIFICANT CHANGES INCLUDED A REVISION TO THE NUMBER OF MEMBERS REQUIRED TO CONSTITUTE A QUORUM AND UPDATES TO THE TOTAL NUMBER AND COMPOSITION OF THE BOARD OF DIRECTORS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS HAS FOUR TYPES OF MEMBERSHIPS. THESE MEMBERSHIPS INCLUDE FULL MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS AND LIFE MEMBERS. ELIGIBILITY FOR MEMBERSHIPS INCLUDES COUNTY DRAIN COMMISSIONERS, DIRECTOR OF AGRICULTURE OF THE STATE OF MICHIGAN AND THOSE DEPUTIES APPOINTED BY THE DIRECTOR, AND ANY PERSON OR PERSONS AUTHORIZED BY LAW TO PERFORM THE DUTIES OF THE OFFICE OF A COUNTY DRAIN COMMISSIONER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOTWITHSTANDING THE NUMBER OF FULL MEMBERSHIPS IT HAS, EACH COUNTY SHALL BE ENTITLED TO ONLY ONE VOTE AS TO ALL CORPORATE MATTERS PUT TO VOTE, INCLUDING VOTING FOR THE PURPOSE OF ELECTING DIRECTORS TO SUCCEED THOSE WHOSE TERMS HAVE EXPIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL, IT IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS THE POLICY ANNUALLY AND EACH MEMBER IS REQUIRED TO DISCLOSE ANY CONFLICTS. THE BOARD MEMBERS' RESPONSES ARE INCORPORATED INTO THE BOARD MINUTES. AT ANY TIME THROUGHOUT THE YEAR, BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS THAT MIGHT ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
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 C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0334903
IRS990/TotalAssetsEOYAmt0291176
IRS990/TotalAssetsGrp/BOYAmt0334903
IRS990/TotalAssetsGrp/EOYAmt0291176
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt018570
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0368685
IRS990/TotalGrossUBIAmt080035
IRS990/TotalLiabilitiesBOYAmt0132309
IRS990/TotalLiabilitiesEOYAmt047339
IRS990/TotalLiabilitiesGrp/BOYAmt0132309
IRS990/TotalLiabilitiesGrp/EOYAmt047339
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0202594
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243837
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0384670
IRS990/TotalReportableCompFromOrgAmt03000
IRS990/TotalRevenueGrp/ExclusionAmt06538
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0304785
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0409928
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt080035
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0334903
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0291176
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0560
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0120 N WASHINGTON SQUARE 110A
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.MACDC.US
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DARA HOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05174849761
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN ASSOCIATION OF COUNTY DRAIN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMISSIONERS
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0382954192
ReturnHeader/Filer/PhoneNum05174849761
ReturnHeader/Filer/USAddress/AddressLine1Txt0120 N WASHINGTON SQUARE 110A
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048933
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANASTASIA LOEW CPA
ReturnHeader/ReturnTs02026-02-05T11:19:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.