Liabilities / Assets
72nd percentile
Higher debt load relative to assets than 72% of similar nonprofits.
Michigan Reading Association
EIN 82-3993292 • 501(c)3 • Washington, MI
Profile
Promote literacy by enabling the varied communities of learners to become knowledgeable decision makers and by providing opportunities to share common and diverse interests and beliefs.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.03x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Balance Sheet
Assets
Up$400,361
Up $74,283 (+23%) from 2024
Liabilities
Up$12,183
Up $729 (+6.4%) from 2024
Net Assets
Up$388,178
Up $73,554 (+23%) from 2024
Revenue
Up$282,172
Up $21,076 (+8.1%) from 2024
Expenses
Up$208,618
Up $18,666 (+9.8%) from 2024
Net Income
Up$73,554
Up $2,410 (+3.4%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $400,361
- Liabilities
- $12,183
- Net assets
- $388,178
- Revenue
- $282,172
- Expenses
- $208,618
- Net income
- $73,554
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Dec 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $282,172
Mission and Program Overview
Mission
Promote literacy by enabling the varied communities of learners to become knowledgeable decision makers and by providing opportunities to share common and diverse interests and beliefs.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | - | $303,773 | - |
| Cash and Non-Interest-Bearing Accounts | $324,420 | $93,221 | ▼ $231,199 |
| Prepaid Expenses and Deferred Charges | $685 | $2,479 | ▲ $1,794 |
| Accounts Receivable | $973 | $888 | ▼ $85 |
| Total Assets | $326,078 | $400,361 | ▲ $74,283 |
| Liabilities | |||
| Deferred Revenue | $7,784 | $8,100 | ▲ $316 |
| Accounts Payable and Accrued Expenses | $3,670 | $4,083 | ▲ $413 |
| Total Liabilities | $11,454 | $12,183 | ▲ $729 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $314,624 | $388,178 | ▲ $73,554 |
| Total Net Assets Fund Balance | $314,624 | $388,178 | ▲ $73,554 |
| Total Liabilities and Net Assets / Fund Balance | $326,078 | $400,361 | ▲ $74,283 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $26,999 | $26,999 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Liz Lietz | President |
| Dionna Roberts | President Elect |
| Jodi Pfeifer | Vice President |
| Christian Young | Member at Large |
| Heather Rottermond | Member at Large |
| Alyssa Rogers | Secretary |
| Dr Laura Gabrion | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $19,834
- Program Service Revenue
- $255,672
- Investment Income
- $3,239
- Other Revenue
- $3,427
- All Other Contributions
- $3,564
- Change in Net Assets
- $73,554
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $132,583 |
| Salaries, Compensation, and Employee Benefits | $76,035 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $56,951 | $1,465 | - | $58,416 |
| Other Salaries and Wages | $34,552 | $23,035 | - | $57,587 |
| Office Expenses | $23,311 | $3,364 | - | $26,675 |
| Payroll Taxes | $11,069 | $7,379 | - | $18,448 |
| Conferences and Meetings | $17,917 | - | - | $17,917 |
| Fees for Services Other | $17,387 | - | - | $17,387 |
| Fees for Services Accounting | - | $6,295 | - | $6,295 |
| Insurance | - | $3,127 | - | $3,127 |
| Advertising | $1,383 | $1,383 | - | $2,766 |
| Total Functional Expenses | $162,570 | $46,048 | $0 | $208,618 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Members or stockholder classes and rights Part VI line 6
“The organization has members who pay membership dues and have the right to vote for officers, region reps and members-at-large. Members also must vote on bylaw changes.”
Member election for additional members Part VI line 7A
“Members vote on any bylaw changes.”
Governing body decisions Part VI line 7B
“Members vote on any bylaw changes.”
Form 990 governing body review Part VI line 11
“A draft copy of the 990 tax return is provided to the board of directors for review prior to quarterly board meeting. Form 990 and financial statements are reviewed at the exectuive committee and board of directors meeting. Ample time is given to the board to review, discuss, and approve prior to filing.”
Conflict of interest policy compliance Part VI line 12C
“All individuals within the assocation, including board of directors members, staff, committee members, will be required to sign a conflict of interest form. Additionally, all real or perceived conflicts of interest will be brought to the attention of the level of authority necessary for consideration, resolution, and direction. The association is a nonprofit, tax-exempt organization. Maintenance of its tax-exempt status is important for its continued financial stability, and the purpose of this conflict of interest policy is to protect the associations interestes and prevent transactions that result in private benefit. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest in nonprofit organizations.”
CEO executive director top management comp Part VI line 15A
“All compensation for executive director or top management is approved by the board.”
Other officer or key employee compensation Part VI line 15B
“No officers currently receive any compensation. All key employee compensation is approved by the board of directors. If any officers were to receive compensation in the future, it would be approved by the board of directors.”
Governing documents etc available to public Part VI line 19
“Documents are available to the public upon request by contacting the organization.”
Filing and Contact Details
Filer
- Filer Name
- Michigan Reading Association
- EIN
- 82-3993292
- In Care Of
- % DR LAURA GABRION
- Phone
- 6166479310
- Address
- 14629 BLOSSOM DRIVE, WASHINGTON, MI 48094
Signing Officer
- Name
- Dr Laura Gabrion
- Title
- Treasurer
- Phone
- 6166479310
- Signed
- 2025-12-12
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Liz Lietz
- Formed
- 2018
- Legal Domicile
- Mi
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 1
- Volunteers
- 35
Preparer
- Firm
- Goodlander Swett and Rybicki
- Address
- 4462 PLAINFIELD AVENUE NE, GRAND RAPIDS, MI 49525
- Preparer
- Jennifer Martin CPA
- Phone
- 6163611896
Supplemental Narrative
Additional Explanations
Explanation of other changes in net assets or fund balances Part XI line 9
“Part xi line 9 - michigan reading association is a successor organization to michigan reading association. Net assets were transferred to the successor ein as of july 1, 2018. The successor ein filed and obtained exempt status with the irs.”
List of other fees for services expenses Part IX line 11G
“Speaker fees and expenses in relation to the annual conference to promot literacy.”
Raw XML Appendix397 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MEMBERS WHO PAY MEMBERSHIP DUES AND HAVE THE RIGHT TO VOTE FOR OFFICERS, REGION REPS AND MEMBERS-AT-LARGE. MEMBERS ALSO MUST VOTE ON BYLAW CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS VOTE ON ANY BYLAW CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS VOTE ON ANY BYLAW CHANGES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A DRAFT COPY OF THE 990 TAX RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO QUARTERLY BOARD MEETING. FORM 990 AND FINANCIAL STATEMENTS ARE REVIEWED AT THE EXECTUIVE COMMITTEE AND BOARD OF DIRECTORS MEETING. AMPLE TIME IS GIVEN TO THE BOARD TO REVIEW, DISCUSS, AND APPROVE PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL INDIVIDUALS WITHIN THE ASSOCATION, INCLUDING BOARD OF DIRECTORS MEMBERS, STAFF, COMMITTEE MEMBERS, WILL BE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM. ADDITIONALLY, ALL REAL OR PERCEIVED CONFLICTS OF INTEREST WILL BE BROUGHT TO THE ATTENTION OF THE LEVEL OF AUTHORITY NECESSARY FOR CONSIDERATION, RESOLUTION, AND DIRECTION. THE ASSOCIATION IS A NONPROFIT, TAX-EXEMPT ORGANIZATION. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT FOR ITS CONTINUED FINANCIAL STABILITY, AND THE PURPOSE OF THIS CONFLICT OF INTEREST POLICY IS TO PROTECT THE ASSOCIATIONS INTERESTES AND PREVENT TRANSACTIONS THAT RESULT IN PRIVATE BENEFIT. THIS POLICY IS INTENDED TO SUPPLEMENT BUT NOT REPLACE ANY APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST IN NONPROFIT ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL COMPENSATION FOR EXECUTIVE DIRECTOR OR TOP MANAGEMENT IS APPROVED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NO OFFICERS CURRENTLY RECEIVE ANY COMPENSATION. ALL KEY EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. IF ANY OFFICERS WERE TO RECEIVE COMPENSATION IN THE FUTURE, IT WOULD BE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST BY CONTACTING THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PART XI LINE 9 - MICHIGAN READING ASSOCIATION IS A SUCCESSOR ORGANIZATION TO MICHIGAN READING ASSOCIATION. NET ASSETS WERE TRANSFERRED TO THE SUCCESSOR EIN AS OF JULY 1, 2018. THE SUCCESSOR EIN FILED AND OBTAINED EXEMPT STATUS WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SPEAKER FEES AND EXPENSES IN RELATION TO THE ANNUAL CONFERENCE TO PROMOT LITERACY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | List of other fees for services expenses Part IX line 11g |
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| IRS990/USAddress/AddressLine1Txt | 0 | 14629 BLOSSOM DRIVE |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR LAURA GABRION |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6166479310 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MICHIGAN READING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MICH |
| ReturnHeader/Filer/EIN | 0 | 823993292 |
| ReturnHeader/Filer/InCareOfNm | 0 | % DR LAURA GABRION |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203618579 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GOODLANDER SWETT AND RYBICKI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4462 PLAINFIELD AVENUE NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GRAND RAPIDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49525 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6163611896 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER MARTIN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-12-15T13:43:23-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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