2024-03-04T15:46:15-06:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 386093249 MICHIGAN CROP IMPROVEMENT ASSOCIATION MICH 5173323546 PO BOX 21008 LANSING MI 48909 CHRIS SCHMIDT PRESIDENT 5173323546 2024-02-29 1 CHRIS SCHMIDT 999009999 1 AMBER RATHBUN CPA P01786612 5173237500 2024-03-01 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CHRIS SCHMIDT PO BOX 21008 LANSING MI 48909 2957876 0 X WWW.MICHCROP.COM X 1927 MI SEED RESEARCH, DEVELOPMENT, TESTING, AND CERTIFICATION TO PROMOTE THE PRODUCTION OF SEED STOCK. 9 2 66 2 0 0 0 0 1162324 1262870 12273 24460 515212 597929 1689809 1885259 21500 22500 0 0 1061117 1172206 0 0 0 625496 606221 1708113 1800927 -18304 84332 3334993 3434471 337991 239830 2997002 3194641 X TO ASSIST THE MICHIGAN SEED INDUSTRY BY PROVIDING: GENETIC, DISEASE, AGRONOMIC, AND MARKETING INFORMATION, THROUGH FOUNDATION SEED PRODUCTION, FIELD INSPECTION, AND LAB TESTING, TO FACILITATE THE MOVEMENT OF SEED OR PLANT PRODUCTS IN LOCAL, NATIONAL, AND INTERNATIONAL MARKETS. 0 0 968172 792502 PURCHASE AND CERTIFICATION OF FOUNDATION SEED FOR THE ASSOCIATION'S MEMBERS (90 MEMBERS, INCLUDING 41 ASSOCIATE MEMBERS). 829,118 BUSHELS WERE CERTIFIED IN 2023. 633384 1065421 SEED TESTING AND CERTIFICATION FOR THE ASSOCIATION'S MEMBERS (90 MEMBERS, INCLUDING 41 ASSOCIATE MEMBERS). 71,000 ACRES WERE INSPECTED FOR MEMBERS IN 2023 AND APPROXIMATELY 6600 LAB TESTS WERE PERFORMED. 22500 22500 EDUCATIONAL SCHOLARSHIPS TO STUDENTS IN THE CROP AND SOIL SCIENCE DEPARTMENT AT MICHIGAN STATE UNIVERSITY. 12 SCHOLARSHIPS WERE AWARDED, INCLUDING 10 SCHOLARSHIPS TO MICHIGAN STATE UNIVERSITY STUDENTS AND 2 SCOTT JUDD SCHOLARSHIPS TO GRADUATING MASON HIGH SCHOOL STUDENTS WHO WILL BE ATTENDING MICHIGAN STATE UNIVERSITY. 20650 VARIETY DEVELOPMENT 20650 1644706 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 5 0 1 66 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 2 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X JANET POLICELLA 5173323546 2901 W JOLLY RD OKEMOS MI 48864 CURREN J PALMER MANAGER 45.00 X 151266 0 13448 CHRIS TIEDJE FIELD AND LAB DIRECTOR 45.00 X 113761 0 24449 LEE SILER SEED PLANT COORDINATOR/QUALITY MGR 45.00 X 113163 0 7940 ALAN MOORE DIRECTOR 0.50 X 375 0 0 MATT LUTZ DIRECTOR 0.50 X 375 0 0 CHRIS SCHMIDT PRESIDENT 1.00 X X 375 0 0 CARL WAGNER III DIRECTOR 0.50 X 250 0 0 JEFF MARTUS DIRECTOR 0.50 X 250 0 0 JEFF DREHER VICE PRESIDENT 1.00 X X 250 0 0 TOBY BROWN SECRETARY/TREASURER 1.00 X X 125 0 0 DR DOUG BUHLER DIRECTOR 0.50 X 0 0 0 MICHAEL PHILIP DIRECTOR 0.50 X 0 0 0 380190 0 45837 3 0 1 0 0 INSPECTION/TAG REVENUE 111000 951648 951648 OTHER SEED REVENUE 111000 187827 187827 TESTING REVENUE 111000 113773 113773 MISC. PROGRAM REVENUE 900099 5248 5248 MEMBERSHIP DUES 900099 4374 4374 1262870 46886 46886 2876 2876 323782 342382 3826 -18600 -3826 -22426 -22426 1321462 726409 595053 595053 1885259 1857923 0 27336 22500 22500 166715 133372 33343 807584 747493 60091 40445 37436 3009 84132 77872 6260 73330 66476 6854 7024 5245 1779 6600 4929 1671 14960 13563 1397 116272 109052 7220 20300 18402 1898 19838 17985 1853 28692 26137 2555 4528 4361 167 12848 11647 1201 145625 132014 13611 26818 24311 2507 RESEARCH EXPENSES 76598 76598 MAINTENANCE AND REPAIRS 44181 40050 4131 VARIETY DEVELOPMENT 20650 20650 DUES AND SUBSCRIPTIONS 17642 15992 1650 43645 38621 5024 1800927 1644706 156221 0 50 50 403439 375781 66901 190502 386169 451551 186987 1000 3047325 1879896 1063866 1167429 1227581 1248158 3334993 3434471 152999 184393 184992 55437 337991 239830 X 2997002 3194641 2997002 3194641 3334993 3434471 84332 113307 0 X 1 X 0 1 0 X 2221799 2669811 2694762 2495349 2584332 12666053 2221799 2669811 2694762 2495349 2584332 12666053 0 1662820 1662820 1662820 1662820 11003233 49855 29672 66934 55927 49762 252150 49855 29672 66934 55927 49762 252150 2271654 2699483 2761696 2551276 2634094 12918203 0.85180 0.97970 0.01950 0.02030 X 184644 184644 2277940 1396017 881923 202047 169040 33007 334678 275273 59405 48016 39566 8450 1167429 X PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 SCHOLARSHIPS FOR STUDENTS ATTENDING MSU 12 22500 PART I, LINE 2: MSU SCHOLARSHIPS ARE CONTROLLED BY THE MSU CROP & SOIL SCIENCE DEPARTMENT SCHOLARSHIP COMMITTEE. EACH STUDENT RECEIVING THE SCHOLARSHIP MUST BE A CROP & SOIL SCIENCE MAJOR. IN ADDITION TO THE MSU SCHOLARSHIP, A SCOTT JUDD SCHOLARSHIP IS AWARDED TO TWO GRADUATING MASON HIGH SCHOOL STUDENTS WHO WILL BE ATTENDING MSU. THE SCHOLARSHIP WINNERS ARE PICKED BY THE MASON HIGH SCHOOL COMMITTEE. X 1 1 X X 0 0 0 0 0 0 0 0 0 CURREN J PALMER MANAGER 151266 0 0 0 0 0 10623 0 2825 0 164714 0 0 0 JEFF DREHER OFFICER/DIRECTOR 75 LAB SEED 0 CHRIS SCHMIDT OFFICER/DIRECTOR 211161 LAB SEED 0 ALAN MOORE DIRECTOR 10845 LAB SEED 0 TOBY BROWN OFFICER/DIRECTOR 213 LAB SEED 0 CARL WAGNER III DIRECTOR 6588 LAB SEED 0 MATT LUTZ DIRECTOR 3123 LAB SEED 0 JEFF MARTUS DIRECTOR 24662 LAB SEED 0 CURREN J PALMER II FAMILY MEMBER OF OFFICER: CURREN J PALMER 39524 EMPLOYEE 0 SCHEDULE L, PART IV, COLUMN C TOTAL RECEIVABLE FROM JEFF DREHER WAS 33,155 AND TOTAL PAYABLE WAS 33,080 FOR A NET AMOUNT OF 75. TOTAL RECEIVABLE FROM CHRIS SCHMIDT WAS 228,214 AND TOTAL PAYABLE WAS 17,053 FOR A NET AMOUNT OF 211,161. TOTAL RECEIVABLE FROM ALAN MOORE WAS 11,373 AND TOTAL PAYABLE WAS 528 FOR A NET AMOUNT OF 10,845. TOTAL RECEIVABLE FROM TOBY BROWN WAS 50 AND TOTAL PAYABLE WAS 263 FOR A NET AMOUNT OF 213. TOTAL RECEIVABLE FROM CARL WAGNER III WAS 7,091 AND TOTAL PAYABLE WAS 503 FOR A NET AMOUNT OF 6,588.TOTAL RECEIVABLE FROM MATT LUTZ WAS 3,969 AND TOTAL PAYABLE WAS 846 FOR A NET AMOUNT OF 3,123.TOTAL RECEIVABLE FROM JEFF MARTUS WAS 25,056 AND TOTAL PAYABLE WAS 394 FOR A NET AMOUNT OF 24,662. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S MEMBERS INCLUDE ACTIVE MEMBERS, ASSOCIATE MEMBERS, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A NOMINATION OF DIRECTORS SHALL BE MADE BY A NOMINATING COMMITTEE APPOINTED BY THE PRESIDENT OF THE ASSOCIATION. ADDITIONAL NOMINATIONS MAY BE MADE BY THE ACTIVE MEMBERS AT THE ANNUAL MEETING. AT EACH ANNUAL MEETING OF THE MEMBERS, TWO DIRECTORS SHALL BE ELECTED BY A MAJORITY VOTE OF THE ACTIVE MEMBERS PRESENT. THE ELECTED BOARD OF DIRECTORS SHALL, AT THEIR FIRST MEETING AFTER THE ANNUAL MEETING, AND EVERY THREE YEARS THEREAFTER, APPOINT TWO VOTING DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS SHALL HAVE VOTING RIGHTS ON ALL MATTERS SUBJECT TO THE VOTE FROM THE MEMBERSHIP. ASSOCIATE MEMBERES MAY ATTEND THE MEETINGS OF THE MEMBERSHIP, BUT SHALL NOT HAVE VOTING RIGHTS. HONORARY MEMBERS MAY ATTEND THE MEETINGS OF THE MEMBERSHIP, BUT SHALL NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE PRESIDENT. UPON THE PRESIDENT'S APPROVAL, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. THE PRESIDENT SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C BOARD AND STAFF MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS AS THEY ARISE, AS WELL AS TO DISCLOSE THOSE SITUATIONS THAT ARE EVOLVING THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. STAFF IS REQUIRED TO DISCLOSE TO THE MANAGER, AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE TO THE BOARD CHAIR. FOR EACH INTEREST DISCLOSED, THE MANAGER OR BOARD CHAIR WILL DETERMINE THE APPROPRIATE ACTIONS TO TAKE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS MEETS ANNUALLY TO REVIEW THE PERFORMANCE OF THE MANAGER. THE BOARD OF DIRECTORS RECEIVES AND REVIEWS THE AOSCA (ASSOCIATION OF OFFICIAL SEED CERTIFYING AGENCIES) COMPENSATION SURVEY. BASED ON THE RESULTS OF THE SURVEY, THE BOARD DETERMINES THE MANAGER'S COMPENSATION. A RECORD OF THE MEETING AND DECISION BY THE BOARD IS RETAINED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.