Civic Intelligence

Michigan Assessors Association

EIN 38-3007441 • 501(c)6 • MT Pleasant, MI

Profile

To improve the standards of assessment practice; provide a clearing house for the collection and distribution of useful information relative to assessment practice; and promote justice and equity in the distribution of the tax burden.

PO Box 1126MT Pleasant, MI 48804

www.maa-usa.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

57th percentile

4.1%

Higher net margin than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$303,038

Up $12,669 (+4.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$303,038

Up $12,669 (+4.4%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin57th percentile

Revenue

Up

$306,484

Up $66,612 (+28%) from 2023

Expenses

Up

$293,815

Up $90,599 (+45%) from 2023

Net Income

Down

$12,669

Down $23,987 (-65%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$400K$300K$200K$100K$0Assets 2010: $323,574Liabilities 2010: $0Net Assets 2010: $323,5742010Assets 2011: $285,290Liabilities 2011: $0Net Assets 2011: $285,2902011Assets 2012: $269,655Liabilities 2012: $0Net Assets 2012: $269,6552012Assets 2013: $254,856Liabilities 2013: $0Net Assets 2013: $254,8562013Assets 2014: $294,399Liabilities 2014: $0Net Assets 2014: $294,3992014Assets 2015: $310,880Liabilities 2015: $0Net Assets 2015: $310,8802015Assets 2016: $270,014Liabilities 2016: $0Net Assets 2016: $270,0142016Assets 2017: $211,805Liabilities 2017: $0Net Assets 2017: $211,8052017Assets 2018: $163,180Liabilities 2018: $0Net Assets 2018: $163,1802018Assets 2019: $140,068Liabilities 2019: $0Net Assets 2019: $140,0682019Assets 2020: $116,835Liabilities 2020: $0Net Assets 2020: $116,8352020Assets 2021: $202,619Liabilities 2021: $0Net Assets 2021: $202,6192021Assets 2022: $253,713Liabilities 2022: $0Net Assets 2022: $253,7132022Assets 2023: $290,369Liabilities 2023: $0Net Assets 2023: $290,3692023Assets 2024: $303,038Liabilities 2024: $0Net Assets 2024: $303,0382024

Highlighted filing

2024

Assets$303,038
Liabilities$0
Net Assets$303,038
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $280,186Expenses 2010: $269,994Net Income 2010: $10,1922010Expenses 2011: $304,6252011Expenses 2012: $282,2922012Revenue 2013: $255,152Expenses 2013: $269,951Net Income 2013: -$14,7992013Revenue 2014: $281,111Expenses 2014: $241,568Net Income 2014: $39,5432014Revenue 2015: $273,243Expenses 2015: $256,762Net Income 2015: $16,4812015Revenue 2016: $290,068Expenses 2016: $330,934Net Income 2016: -$40,8662016Revenue 2017: $263,825Expenses 2017: $328,502Net Income 2017: -$64,6772017Revenue 2018: $243,631Expenses 2018: $292,256Net Income 2018: -$48,6252018Revenue 2019: $239,782Expenses 2019: $262,894Net Income 2019: -$23,1122019Revenue 2020: $115,639Expenses 2020: $138,872Net Income 2020: -$23,2332020Revenue 2021: $241,860Expenses 2021: $156,076Net Income 2021: $85,7842021Revenue 2022: $231,823Expenses 2022: $180,729Net Income 2022: $51,0942022Revenue 2023: $239,872Expenses 2023: $203,216Net Income 2023: $36,6562023Revenue 2024: $306,484Expenses 2024: $293,815Net Income 2024: $12,6692024

Highlighted filing

2024

Revenue$306,484
Expenses$293,815
Net Income$12,669
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$303,038
Liabilities
$0
Net assets
$303,038
Revenue
$306,484
Expenses
$293,815
Net income
$12,669
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.00$3.03$3.06$2.94$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.00$2.90$2.40$2.03$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.00$2.54$2.32$1.81$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.00$2.03$2.42$1.56$0.86
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.00$1.17$1.16$1.39$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.00$1.40$2.40$2.63$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.00$1.63$2.44$2.92$0.49
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.00$2.12$2.64$3.29$0.65
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.00$2.70$2.90$3.31$0.41
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.00$3.11$2.73$2.57$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$2.81$2.42$0.40
2013Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$2.55$2.70$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.00$2.70$2.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.00$2.85$3.05
2010Summary only. Only limited summary data is available for this year.$3.24$0.00$3.24$2.80$2.70$0.10
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$231,823
Mission and Program Overview

Mission

Organized to improve the standards of assessment practice; to provide a clearing house for the collection and distribution of useful information relative to assessment practice; and to promote justice and equity in the distribution of the tax burden.

To improve the standards of assessment practice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$134,048$185,135▲ $51,087
Savings and Temporary Cash Investments$68,571$68,578▲ $7
Total Assets$202,619$253,713▲ $51,094
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$202,619$253,713▲ $51,094
Total Net Assets Fund Balance$202,619$253,713▲ $51,094
Total Liabilities and Net Assets / Fund Balance$202,619$253,713▲ $51,094
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Stacey KaakePast President
Anthony MeyaardPresident
James H ElrodVice President
Shalice NorthropDistrict I Representative
Shila KianderDistrict I Representative
Beth BotkeDistrict Ii Representative
Elizabeth TobiasDistrict Ii Representative
Stephanie BoermanDistrict Ii Representative
Debra KoppDistrict Iii Representative
James GeiermannDistrict Iii Representative
Kelly TimmDistrict Iii Representative
Mellisa HaydukMaed Representative
Cindy DavisMta Representative
Jim BushSecretary
Mark PerrySubscribing Member
Amanda LacelleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$231,630
Investment Income
$21
Other Revenue
$172
Change in Net Assets
$51,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,729
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$59,043
Information Technology---$31,308
Fees for Services Lobbying---$30,000
Other Expenses---$7,687
All Other Expenses---$1,843
Total Functional Expenses$0$0$0$180,729
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
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
No
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 6

“Michigan assessors association is a professional organization where its members enjoy the benefits of educational services of the profession.”

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

“Board of directors are elected at large at annual membership meeting.”

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

“A board member will review the form 990 before the tax return is filed.”

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

“Board members annually review conflict of interest policy and sign agreement to disclose any conflicts.”

Form 990, Part VI, Section C, Line 19

“The association makes its documents available to the public on their own website, and upon request.”

Filing and Contact Details

Filer

Filer Name
Michigan Assessors Association
EIN
38-3007441
Phone
5176941502
Address
PO BOX 1126, MT PLEASANT, MI 48804

Signing Officer

Name
James H Elrod
Title
President
Phone
6164564585
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James H Elrod
Formed
1972
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
100

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Madalyn a Henry 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 various taxing authorities for a period of 3 to 4 years.”

Raw XML Appendix386 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/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE THE STANDARDS OF ASSESSMENT PRACTICE.
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/TotalAmt01843
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HEATHER BOUCK
IRS990/BooksInCareOfDetail/PhoneNum06164564585
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011842 STONE BLUFF DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRAND LEDGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048837
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0134048
IRS990/CashNonInterestBearingGrp/EOYAmt0185135
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt059043
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt021
IRS990/CYOtherExpensesAmt0180729
IRS990/CYOtherRevenueAmt0172
IRS990/CYProgramServiceRevenueAmt0231630
IRS990/CYRevenuesLessExpensesAmt051094
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0180729
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0231823
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE ASSOCIATION PROVIDES EDUCATION OPPORTUNITIES FOR CERTIFICATION AND CONTINUING PROFESSIONAL EDUCATION OF ASSESSORS IN COLLABORATION WITH THE MICHIGAN STATE TAX COMMISSION. IN 2022 VIRTUAL AND IN PERSONS CLASSES WERE HELD FOR CONTINUING EDUCATION CREDITS AND TESTED COURSES FOR THE STATE OF MICHIGAN ASSESSOR EDUCATION CREDIT.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLobbyingGrp/TotalAmt030000
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/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
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/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0SHALICE NORTHROP
IRS990/Form990PartVIISectionAGrp/PersonNm1SHILA KIANDER
IRS990/Form990PartVIISectionAGrp/PersonNm2BETH BOTKE
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHANIE BOERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4ELIZABETH TOBIAS
IRS990/Form990PartVIISectionAGrp/PersonNm5KELLY TIMM
IRS990/Form990PartVIISectionAGrp/PersonNm6DEBRA KOPP
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES GEIERMANN
IRS990/Form990PartVIISectionAGrp/PersonNm8MARK PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm9CINDY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm10MELLISA HAYDUK
IRS990/Form990PartVIISectionAGrp/PersonNm11JIM BUSH
IRS990/Form990PartVIISectionAGrp/PersonNm12AMANDA LACELLE
IRS990/Form990PartVIISectionAGrp/PersonNm13JAMES H ELROD
IRS990/Form990PartVIISectionAGrp/PersonNm14ANTHONY MEYAARD
IRS990/Form990PartVIISectionAGrp/PersonNm15STACEY KAAKE
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/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0DISTRICT I REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt1DISTRICT I REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DISTRICT II REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DISTRICT II REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DISTRICT II REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DISTRICT III REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DISTRICT III REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt7DISTRICT III REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt8SUBSCRIBING MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MTA REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt10MAED REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15PAST PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0231823
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt031308
IRS990/InvestmentIncomeGrp/ExclusionAmt021
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt021
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE THE STANDARDS OF ASSESSMENT PRACTICE; PROVIDE A CLEARING HOUSE FOR THE COLLECTION AND DISTRIBUTION OF USEFUL INFORMATION RELATIVE TO ASSESSMENT PRACTICE; AND PROMOTE JUSTICE AND EQUITY IN THE DISTRIBUTION OF THE TAX BURDEN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0202619
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IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc0EDUCATION EXPENSES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc2EDITOR EXPENSES
IRS990/OtherExpensesGrp/Desc3BOARD EXPENSES
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IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES H ELROD
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc3MAGAZINE INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION PUBLISHES A BI-MONTHLY MAGAZINE TO PROVIDE MEMBERS WITH RELEVANT NEWS, INDUSTRY ARTICLES, STATE TAX COMMISSION DEVELOPMENTS, MICHIGAN TAX TRIBUNAL AND COURT DECISIONS.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE LEGISLATIVE COMMITTEE MEETS WITH LEGISLATORS AND PROVIDES TESTIMONY TO VARIOUS COMMITTEES TO OFFER PRACTICAL SOLUTIONS FOR IMPLEMENTATION OF NEW LAWS AND POLICIES. THE COMMITTEE ALSO RECOMMENDS OFFICIAL POSITIONS ON LEGISLATIVE PROPOSALS.
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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 VARIOUS TAXING AUTHORITIES FOR A PERIOD OF 3 TO 4 YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHIGAN ASSESSORS ASSOCIATION IS A PROFESSIONAL ORGANIZATION WHERE ITS MEMBERS ENJOY THE BENEFITS OF EDUCATIONAL SERVICES OF THE PROFESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS ARE ELECTED AT LARGE AT ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A BOARD MEMBER WILL REVIEW THE FORM 990 BEFORE THE TAX RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ANNUALLY REVIEW CONFLICT OF INTEREST POLICY AND SIGN AGREEMENT TO DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC ON THEIR OWN WEBSITE, AND 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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0MT PLEASANT
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IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.MAA-USA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES H ELROD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06164564585
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN ASSESSORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
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ReturnHeader/Filer/PhoneNum05176941502
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1126
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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/PreparationDt02023-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MADALYN A HENRY CPA
ReturnHeader/ReturnTs02023-11-09T14:37:48-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ELROD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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