Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
EIN 38-6104869 • 501(c)9 • Lansing, MI
Profile
Set seg is a nonprofit organization whose mission is to develop and deliver superior and personalized insurance services and programs to school districts in michigan. Set seg is the expert at assessing, understanding and fulfilling the insurance needs of michigan public schools. We safeguard the health and well-being of michigan school employees by providing innovative and cost-effective employee benefit programs. The actions of set seg and its employees are grounded in the principles of honesty, integrity, consistency and equitability with the objective of building and maintaining long-term relationships.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$26,655,140
Down $1,317,061 (-4.7%) from 2024
Liabilities
Down$6,838,428
Down $1,040,069 (-13%) from 2024
Net Assets
Down$19,816,712
Down $276,992 (-1.4%) from 2024
Revenue
Up$6,041,860
Up $305,071 (+5.3%) from 2024
Expenses
Down$7,008,734
Down $749,923 (-9.7%) from 2024
Net Income
Up-$966,874
Up $1,054,994 (+52%) from 2024
Most recent year
2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.
Set seg is a nonprofit organization whose mission is to develop and deliver superior and personalized insurance services and programs to school districts in michigan. Set seg is the expert at assessing, understanding and fulfilling the insurance needs of michigan public schools. We safeguard the health and well-being of michigan school employees by providing innovative and cost-effective employee benefit programs. The actions of set seg and its employees are grounded in the principles of honesty, integrity, consistency and equitability with the objective of building and maintaining long-term relationships.
To provide insurance services for members
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $19,479,233 | $22,596,319 | ▲ $3,117,086 |
| Prepaid Expenses and Deferred Charges | $3,756,479 | $4,727,112 | ▲ $970,633 |
| Savings and Temporary Cash Investments | $3,951,466 | $3,466,856 | ▼ $484,610 |
| Accounts Receivable | $1,622,879 | $1,851,461 | ▲ $228,582 |
| Land, Buildings, and Equipment, Net | $708,845 | $554,483 | ▼ $154,362 |
| Total Assets | $29,689,967 | $33,383,126 | ▲ $3,693,159 |
| Other Assets Total | $171,065 | $186,895 | ▲ $15,830 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,886,719 | $3,925,207 | ▲ $1,038,488 |
| Other Liabilities | $3,178,127 | $3,703,831 | ▲ $525,704 |
| Total Liabilities | $6,064,846 | $7,629,038 | ▲ $1,564,192 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $23,625,121 | $25,754,088 | ▲ $2,128,967 |
| Total Net Assets Fund Balance | $23,625,121 | $25,754,088 | ▲ $2,128,967 |
| Total Liabilities and Net Assets / Fund Balance | $29,689,967 | $33,383,126 | ▲ $3,693,159 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $67,189 | $4,960,657 | $5,027,846 |
| Buildings | $196,968 | $2,140,610 | $2,337,578 |
| Land | $290,326 | - | $290,326 |
| Other Securities | $1,286,810 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Chris Wigent | Vice President | $1,800 | $1,800 |
| Jeff Crouse | Director | $1,800 | $1,800 |
| Mike Hill | President | $1,800 | $1,800 |
| Patrick Kreger | Director | $1,800 | $1,800 |
| Donald Wotruba | Secretary/treasurer | $1,500 | $1,500 |
| Janice Holz | Director | $1,500 | $1,500 |
| Dan Degrow | Director | $1,200 | $1,200 |
| Daniel Reattoir | Director | $900 | $900 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Set Seg Insurance Services Agency INC | Administrative Services | 415 WEST KALAMAZOO STREET, Lansing, MI 48933 | $3,181,246 |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,040,631 |
| 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 |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $154,362 |
| Other Expenses | - | - | - | $99,213 |
| Insurance | - | - | - | $38,426 |
| Fees for Services Accounting | - | - | - | $32,200 |
| Travel | - | - | - | $10,307 |
| Advertising | - | - | - | $10,063 |
| Fees for Services Other | - | - | - | $5,879 |
| Fees for Services Legal | - | - | - | $5,254 |
| Total Functional Expenses | $0 | $0 | $0 | $4,040,631 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,040,631 |
| Total Expenses per Audited Statements | $4,040,631 |
| Total Expenses per Form 990 | $4,040,631 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Advanced Premiums & Deferred Payments & Subsidy Payable | $3,516,936 |
| Deferred Compensation Plan | $186,895 |
“A review of the return will be performed by the controller and cheif financial officer of the company.”
“The company expects that all its directors and officers are and will remain loyal to, and will operate in the best interest of the company. Compliance with the conflict of interst policy is monitored in conjunction with annual performance reviews.”
“All employees were transfered to a related entity during 2010. As such, compensation determination is no longer the responsibility of the company.”
“AVAILABLE UPON REQUEST.”
“The internal revenue service has made a determination that the company is exempt from federal income taxes under section 501(c)(9) of the internal revenue code; accordingly, no tax provision is provided in its financial statements. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the company and recognize a tax liability if the company has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the company and has concluded that as of january 31, 2018 and 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2886719 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3925207 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1622879 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1851461 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE INSURANCE SERVICES FOR MEMBERS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10063 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DENNIS ROGOSZEWSKI |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5174820871 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 415 W KALAMAZOO |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LANSING |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48933 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 3181246 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 415 WEST KALAMAZOO STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | LANSING |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 48933 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SET SEG INSURANCE SERVICES AGENCY INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADMINISTRATIVE SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 360788 |
| IRS990/CYOtherExpensesAmt | 0 | 4040631 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5462264 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1782421 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 4040631 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5823052 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 154362 |
| IRS990/Desc | 0 | THE ORGANIZATION ADMINISTERS, SERVICES, AND PROMOTES INSURANCE FOR THE BENEFITS OF EMPLOYEES OF EDUCATIONAL INSTITUTIONS WITHIN THE STATE OF MICHIGAN. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 32200 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5254 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5879 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFF CROUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DANIEL REATTOIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JANICE HOLZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DONALD WOTRUBA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MIKE HILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRIS WIGENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PATRICK KREGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DAN DEGROW |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 25575 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 60105856 |
| IRS990/GrossReceiptsAmt | 0 | 65903333 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 38426 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 335213 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 335213 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 19479233 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 22596319 |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7101267 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 708845 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 554483 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7655750 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 60080281 |
| IRS990/LoanOutstandingInd | 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 | SET SEG IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO DEVELOP AND DELIVER SUPERIOR AND PERSONALIZED INSURANCE SERVICES AND PROGRAMS TO SCHOOL DISTRICTS IN MICHIGAN. SET SEG IS THE EXPERT AT ASSESSING, UNDERSTANDING AND FULFILLING THE INSURANCE NEEDS OF MICHIGAN PUBLIC SCHOOLS. WE SAFEGUARD THE HEALTH AND WELL-BEING OF MICHIGAN SCHOOL EMPLOYEES BY PROVIDING INNOVATIVE AND COST-EFFECTIVE EMPLOYEE BENEFIT PROGRAMS. THE ACTIONS OF SET SEG AND ITS EMPLOYEES ARE GROUNDED IN THE PRINCIPLES OF HONESTY, INTEGRITY, CONSISTENCY AND EQUITABILITY WITH THE OBJECTIVE OF BUILDING AND MAINTAINING LONG-TERM RELATIONSHIPS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 23625121 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 25754088 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25575 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 25575 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 346546 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 171065 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 186895 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | TRUSTEE EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3684927 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 99213 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3178127 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3703831 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3756479 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4727112 |
| IRS990/PrincipalOfficerNm | 0 | DENNIS ROGOSZEWSKI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 524298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 524298 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | NET ADMINISTRATIVE FEE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EXPERIENCE DIVIDEND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5389864 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 72400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5389864 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 72400 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 298523 |
| IRS990/PYOtherExpensesAmt | 0 | 3461580 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3673525 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 510468 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 3461580 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3972048 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1782421 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3951466 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3466856 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 196968 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2140610 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2337578 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 67189 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4960657 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5027846 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4040631 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 290326 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 290326 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 346546 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3516936 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 186895 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ADVANCED PREMIUMS & DEFERRED PAYMENTS & SUBSIDY PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED COMPENSATION PLAN |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 3240483 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 1272356 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 11837475 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 4090108 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 914828 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 5 | -45741 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 6 | 1286810 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CORPORATE NOTES |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | FUNDS HELD FOR PARTICIPANTS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | GOVERNMENT OBLIGATIONS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | MUTUAL FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | INVESTMENT IN SSISA |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 5 | PENDING TRADES |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 6 | U.S. TREASURY BILLS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 5 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 6 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 346546 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5823052 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE HAS MADE A DETERMINATION THAT THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, NO TAX PROVISION IS PROVIDED IN ITS FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMPANY AND RECOGNIZE A TAX LIABILITY IF THE COMPANY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COMPANY AND HAS CONCLUDED THAT AS OF JANUARY 31, 2018 AND 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 554483 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 22596319 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4040631 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3703831 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5823052 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6169598 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4040631 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A REVIEW OF THE RETURN WILL BE PERFORMED BY THE CONTROLLER AND CHEIF FINANCIAL OFFICER OF THE COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COMPANY EXPECTS THAT ALL ITS DIRECTORS AND OFFICERS ARE AND WILL REMAIN LOYAL TO, AND WILL OPERATE IN THE BEST INTEREST OF THE COMPANY. COMPLIANCE WITH THE CONFLICT OF INTERST POLICY IS MONITORED IN CONJUNCTION WITH ANNUAL PERFORMANCE REVIEWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL EMPLOYEES WERE TRANSFERED TO A RELATED ENTITY DURING 2010. AS SUCH, COMPENSATION DETERMINATION IS NO LONGER THE RESPONSIBILITY OF THE COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AVAILABLE UPON REQUEST. |
| 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 B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| 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/DisregardedEntityName/BusinessNameLine1Txt | 0 | ALLEGAN AREA ESA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ALLEGAN PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | ALMA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | ALMONT COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | ALPENA-MONTMORENCY-ALCONA ESD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | ANCHOR BAY SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 6 | ANN ARBOR PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 7 | ARENAC-EASTERN SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 8 | ARMADA AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 9 | AUTRAIN-ONOTA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 10 | BAD AXE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 11 | BANGOR PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 12 | BARRY ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 13 | BAY DE NOC COMMUNITY COLLEGE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 14 | BEAVERTON RURAL SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 15 | BEDFORD PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 16 | BELDING AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 17 | BELLEVUE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 18 | BENZIE COUNTY CENTRAL SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 19 | BERRIEN SPRINGS PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 20 | BLOOMINGDALE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 21 | BLUE WATER MIDDLE COLLEGE ACADEMY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 22 | BOYNE FALLS PUBLIC SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 23 | BRANCH ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 24 | BRANDON SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 25 | BRANDYWINE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 26 | BRITTON DEERFIELD SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 27 | BURT TOWNSHIP SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 28 | BYRON AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 29 | CAMDEN-FRONTIER SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 30 | CAPAC COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 31 | CASS CITY PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 32 | CASSOPOLIS PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 33 | CENTRAL MONTCALM PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 34 | CHARLEVOIX- EMMET ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 35 | CHARLOTTE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 36 | CHEBOYGAN AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 37 | CHELSEA SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 38 | CHIPPEWA HILLS SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 39 | CHIPPEWA VALLEY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 40 | CLARE-GLADWIN RESD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 41 | CLINTON COUNTY RESA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 42 | CLIO AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 43 | COMSTOCK PARK PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 44 | CONCORD COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 45 | COPPER COUNTRY ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 46 | CORUNNA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 47 | COVERT PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 48 | CRAWFORD AUSABLE SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 49 | DEWITT PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 50 | DICKINSON-IRON ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 51 | DOLLAR BAY-TAMARACK CITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 52 | DRYDEN COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 53 | DUNDEE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 54 | EAST JACKSON COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 55 | EAST LANSING PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 56 | EASTERN UPPER PENINSULA ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 57 | ELKTON-PIGEON-BAY PORT LAKER SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 58 | ELLSWORTH COMMUNITY SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 59 | FAIRVIEW AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 60 | FENNVILLE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 61 | FITZGERALD PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 62 | FLUSHING COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 63 | FOWLER PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 64 | FOWLERVILLE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 65 | FRANKENMUTH SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 66 | FREMONT PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 67 | FRUITPORT COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 68 | GLEN LAKE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 69 | GOBLES PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 70 | GOGEBIC-ONTONAGON ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 71 | GRAND BLANC COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 72 | GRAND LEDGE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 73 | GRANDVILLE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 74 | GRASS LAKE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 75 | GREENVILLE PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 76 | GWINN AREA COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 77 | HAMILTON COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 78 | HANNAHVILLE INDIAN SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 79 | HARBOR BEACH COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 80 | HART PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 81 | HARTFORD PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 82 | HARTLAND CONSOLIDATED SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 83 | HASLETT PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 84 | HESPERIA COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 85 | HOLLAND PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 86 | HOPKINS PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 87 | HOUGHTON-PORTAGE TOWNSHIP SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 88 | HURON ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 89 | IDA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 90 | IMLAY CITY COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 91 | INGHAM ISD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 92 | INLAND LAKES SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 93 | IONIA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 94 | IOSCO RESA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 95 | IRONWOOD AREA SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 96 | ISHPEMING SCHOOL DISTRICT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 97 | JEFFERSON SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 98 | JONESVILLE COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 99 | KALKASKA PUBLIC SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 100 | KEARSLEY COMMUNITY SCHOOLS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 101 | KELLOGGSVILLE - KENT ISD |
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