Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
EIN 38-3268292 • 501(c)3 • Lansing, MI
Profile
To provide education and training for all employees of licensed beverage establishments on proper techniques of alcohol management (tamm).
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Up$272,797
Up $34,043 (+14%) from 2024
Liabilities
Flat$3,200
Flat from 2024
Net Assets
Up$269,597
Up $34,043 (+14%) from 2024
Revenue
Up$315,086
Up $16,299 (+5.5%) from 2024
Expenses
Up$281,043
Up $32,040 (+13%) from 2024
Net Income
Down$34,043
Down $15,741 (-32%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide education and training for all employees of licensed beverage establishments on proper techniques of alcohol management (tam).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $98,496 | $125,792 | ▲ $27,296 |
| Savings and Temporary Cash Investments | $100,000 | $104,235 | ▲ $4,235 |
| Accounts Receivable | $31,186 | $33,698 | ▲ $2,512 |
| Prepaid Expenses and Deferred Charges | $2,023 | $2,023 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $238,754 | $272,797 | ▲ $34,043 |
| Other Assets Total | $7,049 | $7,049 | → $0 |
| Liabilities | |||
| Deferred Revenue | $3,200 | $3,200 | → $0 |
| Total Liabilities | $3,200 | $3,200 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $235,554 | $269,597 | ▲ $34,043 |
| Total Net Assets Fund Balance | $235,554 | $269,597 | ▲ $34,043 |
| Total Liabilities and Net Assets / Fund Balance | $238,754 | $272,797 | ▲ $34,043 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $29,744 | $29,744 |
| Name | Title |
|---|---|
| Gerald Smith | President |
| Scott T Ellis | Executive VP |
| Marji Cheadle | Secretary |
| Richard Roberson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $281,043 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $69,993 | - | - | $69,993 |
| Fees for Services Other | $53,989 | $13,497 | - | $67,486 |
| Advertising | $42,753 | - | - | $42,753 |
| Office Expenses | $34,114 | - | - | $34,114 |
| Occupancy | $18,589 | - | - | $18,589 |
| Information Technology | $17,626 | - | - | $17,626 |
| Travel | $9,992 | - | - | $9,992 |
| Fees for Services Legal | $5,443 | - | - | $5,443 |
| Other Expenses | $4,874 | - | - | $4,874 |
| Fees for Services Accounting | $2,024 | $506 | - | $2,530 |
| Conferences and Meetings | $795 | - | - | $795 |
| Total Functional Expenses | $267,040 | $14,003 | $0 | $281,043 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Entity Owned by Scott Ellis, Executive Vp | Consulting Services | No | $48,000 |
“Organization's process to review form 990 the return is reviewed by the executive vice president and his assistant prior to filing. The board is advised at their next regular meeting that the return has been filed and the details are made available for their review.”
“All board members and officers are required to review and sign a conflictof interest policy each year.”
“No documents available to the public.”
“Contract labor: program service expenses 15,189. Management and general expenses 3,797. Fundraising expenses 0. Total expenses 18,986. Other professional fees: program service expenses 38,800. Management and general expenses 9,700. Fundraising expenses 0. Total expenses 48,500.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 31186 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 33698 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATION AND TRAINING FOR ALL EMPLOYEES OF LICENSED BEVERAGE ESTABLISHMENTS ON PROPER TECHNIQUES OF ALCOHOL MANAGEMENT (TAM). |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 42753 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 42753 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SCOTT T ELLIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5173749611 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 S WASHINGTON SQUARE SUITE 800 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LANSING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48933 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 1 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 98496 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 125792 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 795 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 795 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4235 |
| IRS990/CYOtherExpensesAmt | 0 | 281043 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 310851 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34043 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 281043 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 315086 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3200 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3200 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE EDUCATION AND TRAINING FOR ALL EMPLOYEES OF LICENSED BEVERAGE ESTABLISHMENTS ON PROPER TECHNIQUES OF ALCOHOL MANAGEMENT (TAM). |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | TECHNIQUES OF ALCOHOL MANAGEMENT - MICHIGAN |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 267040 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 506 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2024 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2530 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5443 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5443 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 69993 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 69993 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13497 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 53989 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 67486 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARJI CHEADLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD ROBERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GERALD SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT T ELLIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE VP |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1996 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 315086 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 17626 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 17626 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4235 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4235 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 29744 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 29744 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE EDUCATION AND TRAINING FOR ALL EMPLOYEES OF LICENSED BEVERAGE ESTABLISHMENTS ON PROPER TECHNIQUES OF ALCOHOL MANAGEMENT (TAM). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 235554 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 269597 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 235554 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 269597 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 18589 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18589 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 34114 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 34114 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7049 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 7049 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT LEASE |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6848 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4874 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6848 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4874 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2023 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2023 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT ELLIS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TAM PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 310851 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 310851 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 249003 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 298787 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 49784 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 249003 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 298787 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34043 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 310851 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 100000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 104235 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4235 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 4235 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 310851 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 298787 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 305713 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 282538 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 171947 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1369836 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4235 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4235 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00310 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99690 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99680 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1369836 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 310851 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 298787 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 305713 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 282538 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 171947 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1369836 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 315086 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 298787 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 305713 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 282538 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 171947 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1374071 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 29744 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 29744 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | ELLIS & ASSOCIATES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | ENTITY OWNED BY SCOTT ELLIS, EXECUTIVE VP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 48000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | CONSULTING SERVICES |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE RETURN IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND HIS ASSISTANT PRIOR TO FILING. THE BOARD IS ADVISED AT THEIR NEXT REGULAR MEETING THAT THE RETURN HAS BEEN FILED AND THE DETAILS ARE MADE AVAILABLE FOR THEIR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICTOF INTEREST POLICY EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONTRACT LABOR: PROGRAM SERVICE EXPENSES 15,189. MANAGEMENT AND GENERAL EXPENSES 3,797. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,986. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 38,800. MANAGEMENT AND GENERAL EXPENSES 9,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,500. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MICHIGAN LICENSED BEVERAGE ASSOCIATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 380831018 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATE THE PUBLIC AND MEMBERSHIP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 101 S WASHINGTON SQUARE STE 800 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LANSING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 48933 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MI |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 238754 |
| IRS990/TotalAssetsEOYAmt | 0 | 272797 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 238754 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 272797 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 14003 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 267040 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 281043 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3200 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3200 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3200 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3200 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 235554 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 269597 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 267040 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 310851 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 4235 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 310851 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 315086 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 238754 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 272797 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 9992 |
| IRS990/TravelGrp/TotalAmt | 0 | 9992 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 101 S WASHINGTON SQUARE 800 |
| IRS990/USAddress/CityNm | 0 | LANSING |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48933 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | WWW.TAMUSA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT ELLIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE VP |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5173749611 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NATIONAL HOSPITALITY INSTITUTE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NATI |
| ReturnHeader/Filer/EIN | 0 | 383268292 |
| ReturnHeader/Filer/PhoneNum | 0 | 5173749611 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 101 S WASHINGTON SQUARE 800 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LANSING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48933 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 382157642 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANER COSTERISAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2425 E GRAND RIVER SUITE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LANSING |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 489123291 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5173237500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMBER RATHBUN CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-11T07:27:33-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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