2024-07-12T11:56:16-05:00 2023-08-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2022-09-01 380827000 MICHIGAN EDUCATION ASSOCIATION MICH 5173326551 PO BOX 2573 EAST LANSING MI 488262573 EARL WIMAN INTERIM EXECUTIVE DIRECTOR 5173326551 2024-07-12 1 EARL WIMAN 999009999 1 JEFFREY L STALEY CPA P00882926 5173237500 2024-06-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EARL WIMAN PO BOX 2573 EAST LANSING MI 488262573 60526036 0 X WWW.MEA.ORG X 1914 MI TO PROTECT, ADVOCATE, AND ADVANCE THE RIGHTS OF ALL EDUCATION PROFESSIONALS. 54 50 346 628 114797 0 0 0 58608117 57253583 6504990 814821 169876 177794 65282983 58246198 14133 242297 0 0 15863304 30233786 0 0 0 19950604 19169552 35828041 49645635 29454942 8600563 82619828 95869833 82633429 57360619 -13601 38509214 TO PROTECT, ADVOCATE, AND ADVANCE THE RIGHTS OF ALL EDUCATION PROFESSIONALS TO PROMOTE QUALITY PUBLIC EDUCATION FOR ALL STUDENTS. 0 0 78,846 MEMBERS WERE REPRESENTED BY MEA FOR ACTIVITIES RELATED TO THE COLLECTIVE BARGAINING PROCESS AND CONTRACT ADMINISTRATION. APPROXIMATELY 1,509 MEMBERS WERE TRAINED IN A VARIETY OF AREAS, INCLUDING INSTRUCTION, LEADERSHIP, LEGAL ISSUES AND BARGAINING. MEA-R FUND WORKED TO ADVANCE THE CAUSES OF 89,943 RETIRED & PRE-RETIRED MEMBERS. 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 342 0 1 346 1 1 1 0 0 0 0 0 0 0 X 54 50 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KELLY CLINE 5173326551 1216 KENDALE BLVD EAST LANSING MI 48823 MAYA MURRAY BOARD MEMBER 5.00 X 0 0 0 ERIN MONK BOARD MEMBER 5.00 X 0 0 0 BRIAN BOZE BOARD MEMBER 5.00 X 0 0 0 MARIUS GRAZULIS BOARD MEMBER 5.00 X 0 0 0 GRETA BROCK BOARD MEMBER 5.00 0.50 X 0 0 0 JIM BROUSSEAU BOARD MEMBER 5.00 X 0 0 0 PERCY BROWN BOARD MEMBER 5.00 X 0 0 0 KAREN CHRISTIAN BOARD MEMBER 5.00 X 0 0 0 STACEY DANIELS BOARD MEMBER 5.00 X 0 0 0 BOB CALLENDER BOARD MEMBER 5.00 X 0 0 0 JASON CICHOWICZ BOARD MEMBER 5.00 X 0 0 0 HEATHER FITCHPATRICK BOARD MEMBER 5.00 X 0 0 0 RACHEL FOREMAN BOARD MEMBER 5.00 X 0 0 0 TYLER FRANK BOARD MEMBER 5.00 X 0 0 0 ROY FREEMAN BOARD MEMBER 5.00 X 0 0 0 CHRIS FURLONG BOARD MEMBER 5.00 X 0 0 0 ERIC GHIGGIA BOARD MEMBER 5.00 X 0 0 0 MATT GONZALES BOARD MEMBER 5.00 X 0 0 0 GENEVIEVE MINOR BOARD MEMBER 5.00 X 0 0 0 DON HARRIS BOARD MEMBER 5.00 X 0 0 0 LEE HASELSCHWERDT BOARD MEMBER 5.00 X 0 0 0 WENDY WINSTON BOARD MEMBER 5.00 X 0 0 0 KAJ HOLM BOARD MEMBER (ENDED 9/14/22) 5.00 X 0 0 0 HEIDI POSH BOARD MEMBER 5.00 X 0 0 0 ROBERT GAINES III BOARD MEMBER 5.00 X 0 0 0 ERIC KEHRES BOARD MEMBER 5.00 X 0 0 0 MARCI LAVALLEY BOARD MEMBER 5.00 X 0 0 0 MARTY LEFTWICH BOARD MEMBER 5.00 X 0 0 0 ANDREA CATALINA BOARD MEMBER 5.00 X 0 0 0 LANCE LITTLE BOARD MEMBER 5.00 X 0 0 0 MARCIA MACKEY BOARD MEMBER 5.00 X 0 0 0 BLAKE MAZUREK BOARD MEMBER 5.00 X 0 0 0 ALLYSON MCBRIDE-CULVER BOARD MEMBER (ENDED 11/29/22) 5.00 X 0 0 0 RICK MEETH BOARD MEMBER 5.00 X 0 0 0 EVA MENEFEE BOARD MEMBER 5.00 X 0 0 0 EURSLA MOORE-DOYLE BOARD MEMBER 5.00 X 0 0 0 CATHY MURRAY BOARD MEMBER 5.00 X 0 0 0 REBECCA NEWELL BOARD MEMBER 5.00 0.50 X 0 0 0 ROBYN O'KEEFE BOARD MEMBER 5.00 X 0 0 0 ANTHONY PENNOCK BOARD MEMBER 5.00 X 0 0 0 KRISTI CRAIG BOARD MEMBER 5.00 X 0 0 0 ANTONELLA PICCIRILLI BOARD MEMBER 5.00 X 0 0 0 DAWN PIERZ BOARD MEMBER 5.00 X 0 0 0 ALFONSO SALAIS BOARD MEMBER 5.00 X 0 0 0 BARB SCHRAM BOARD MEMBER 5.00 X 0 0 0 HEATHER SCHULZ BOARD MEMBER 5.00 X 0 0 0 JENNIFER SHELITO BOARD MEMBER 5.00 X 0 0 0 ERIK BYE BOARD MEMBER 5.00 X 0 0 0 MELISSA TREPPA BOARD MEMBER 5.00 X 0 0 0 RICH VANDER KLOK BOARD MEMBER 5.00 X 0 0 0 KAY WALKER TELMA BOARD MEMBER 5.00 X 6849 0 0 LISA WELCH BOARD MEMBER 5.00 X 0 0 0 JOE WESTRA BOARD MEMBER (ENDED 10/27/22) 5.00 X 0 0 0 JEFFRY WILSON BOARD MEMBER 5.00 X 0 0 0 BRETT SMITH SECRETARY/TREASURER 40.00 X X 177620 0 50761 CHANDRA MADAFFERI VICE PRESIDENT 40.00 X X 93957 0 50761 PAULA HERBART PRESIDENT 40.00 X X 176189 0 80434 EARL WIMAN INTERIM EXECUTIVE DIRECTOR 55.00 X 70913 0 49910 LISA HARRISON GENERAL COUNSEL 55.00 X 225845 0 45206 MARCIA KAMIENECKI ASSOCIATE EXECUTIVE DIRECT 55.00 X 217172 0 45814 TRACY STABLEIN DIRECTOR HUMAN RESOURCES 55.00 X 197726 0 24834 JENNIFER NOWACZOK-MILLER STAFF RETIREMENT PLAN ADMI 55.00 X 215906 0 56714 MATTHEW DEWOLF DIRECTOR OF FINANCE (ENDED 7/14/23) 55.00 X 195033 0 51578 1577210 0 456012 116 0 1 0 WHITE SCHNEIDER PC 1223 TURNER ST STE 200 LANSING MI 48906 LEGAL SERVICES 445093 MCKNIGHT MCCLOW CANZANO SMITH RADTKE 3950 W ELEVEN MILE ROAD BERKLEY MI 48072 LEGAL SERVICES 147411 FAHEY SCHULTZ BURZYCH RHODES PLC 4151 OKEMOS RD OKEMOS MI 48864 LEGAL SERVICES 138291 KALNIZ IORIO & REARDON CO LPA 5550 W CENTRAL AVE TOLEDO OH 43615 LEGAL SERVICES 109576 FRASER TREBILCOCK DAVIS & DUNLAP PC 124 W ALLEGAN STREET STE 100 LANSING MI 48933 LEGAL SERVICES 102301 10 MEMBERSHIP DUES 900099 45115813 45115813 CONSULTING - NO PROFIT 900099 5613317 5613317 NEA - UNISERV 900099 3581442 3581442 NEA - OTHER 900099 2450776 2450776 NEA - ULSP 900099 347840 347840 144395 144395 57253583 863917 863917 517348 454351 62997 62997 62997 1773891 2500 1825487 0 -51596 2500 -49096 -49096 VOICE - ADVERTISING 541800 104250 104250 STAPLES REBATE INCOME 900099 10547 10547 114797 58246198 57253583 114797 877818 X 242297 1051560 22550363 -411712 5234810 1808765 1280395 88964 148980 841005 214180 2100095 3058290 2991143 3035315 1373291 56182 1005309 139094 ASSISTANCE PROGRAMS 1226508 OTHER PROGRAM EXPENSES 844458 TRAINING & EDUCATION 410613 RETIREMENT GOVERNANCE 232425 123305 49645635 3100 2700 49332098 49016576 1462813 1838338 1076263 927086 30965798 24356263 7274847 6609535 23315349 25477792 100 100 155258 11997706 82619828 95869833 11195323 7800048 10173404 9782576 61264702 39777995 82633429 57360619 X -78923 38443312 65322 65902 -13601 38509214 82619828 95869833 X 8600563 1536285 28385967 X 0 1 X 1 0 5459172 451201 5910373 5459172 5459172 4500616 958556 5459172 3880916 619700 4500616 3719982 160934 3880916 1.00000 0.00000 0.00000 0 0 487298 487298 19322363 13933569 5388794 414590 246009 168581 8729268 8410420 318848 2012279 1766265 246014 6609535 DEFERRED COMPENSATION 8275749 RIGHT OF USE ASSETS - OPERATING LEA 3721957 11997706 DEFERRED COMPENSATION 151899 CAPITAL LEASES 336548 PENSION LIABILITY 35835062 OPERATING LEASE LIABILITY 3454486 39777995 X PART V, LINE 4: INVESTMENT EARNINGS FROM DONOR-RESTRICTED ENDOWMENT FUNDS ARE CLASSIFIED AS UNRESTRICTED INCOME ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. IN THE EVENT THAT THE FAIR VALUE OF DONOR-RESTRICTED ENDOWMENT FUNDS FALLS BELOW THE LEVEL REQUIRED TO BE MAINTAINED IN PERPETUITY, THE RESULTING DEFICIENCY IS RECORDED AS A REDUCTION OF UNRESTRICTED NET ASSETS. THE SCHOLARSHIP FUND IS TO BE INVESTED WITH PRUDENT LEVELS OF RISK AND WITH THE EXPECTATION THAT LONG-TERM TOTAL RETURNS (YIELD PLUS APPRECIATION) WILL PRESERVE OR INCREASE THE REAL VALUE OF THE FUND (ADJUSTING FOR INFLATION) AFTER RELEASING CASH TO SUPPORT SCHOLARSHIP GRANTS AND OPERATIONAL EXPENSES. THE FUND IS TO BE BROADLY DIVERSIFIED AMONG EQUITY INVESTMENTS (EXPECTED TO PROVIDE THE HIGHEST TOTAL RETURNS AND BEST INFLATION HEDGE OVER THE LONG TERM ALTHOUGH WITH THE HIGHEST VOLATILITY), FIXED-INCOME INVESTMENTS (PROVIDING STEADY INCOME AND A STABILIZING INFLUENCE), AND CASH EQUIVALENTS (PROVIDING LIQUIDITY AND SAFETY OF PRINCIPAL). INVESTMENT RISKS ARE TO BE CONSIDERED WITHIN THE CONTEXT OF THE ENTIRE SCHOLARSHIP FUND AND A LONG-TERM HORIZON. THE INVESTMENT OBJECTIVES ARE TO PROVIDE AN AVERAGE ANNUAL, REAL BASIS, TOTAL RETURN OF 4.5% OR HIGHER AND TO HAVE SOUND PERFORMANCE RELATIVE TO MARKET INDICES AND PEER GROUPS TAILORED TO EACH ASSET CLASS, OVER A 3 TO 5-YEAR TIME HORIZON. PART X, LINE 2: IN THE PREPARATION OF THE 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 MEA 13-CDE SHORELINE EDUCATIONAL COORDINATING COUNCIL 5000 HAKES DRIVE SUITE 400 NORTON SHORES MI 49441 900805178 501(C)(5) 5400 0 MEMBER/LEADER TRAINING GRANT AND UNISERV SUBSIDY GRANT MSU APA 3474 ALAIEDON PARKWAY SUITES 100-400 OKEMOS MI 48864 382491031 501(C)(5) 15900 0 BUILDING FULL CAPACITY LOCALS MEA 7-IJ COORDINATING COUNCIL 2625 OAKLEY PARK RD STE 200 COMMERCE TWP MI 48390 382908919 501(C)(5) 8000 0 MEMBER ENGAGEMENT & RELEASE TIME GRANT MEA 6-E COORDINATING COUNCIL 39090 GARFIELD RD STE 101 CLINTON TWP MI 48038 874547007 501(C)(5) 8000 0 MEMBER ENGAGEMENT & RELEASE TIME GRANT MEA 15-B COORDINATING COUNCIL 1337 N MITCHELL ST CADILLAC MI 49601 383527547 501(C)(5) 7500 0 BUILDING FULL CAPACITY LOCALS MEA 9-E9-13 COORDINATING COUNCIL 5000 HAKES DR STE 400 NORTON SHORES MI 49441 238265982 501(C)(5) 5400 0 MEMBER ENGAGEMENT & TRAINING GRANT KALAMAZOO COUNTY EDUCATION ASSOCIATION 4341 S WESTNEDGE AVE STE 1210 12 KALAMAZOO MI 49009 381645960 501(C)(5) 10400 0 BUILDING FULL CAPACITY LOCALS 7 PART I, LINE 2: MEA REQUIRES THAT ALL EXPENDITURES USING GRANT PROCEEDS BE DOCUMENTED AND SUBMIT TO THE ISSUING DEPARTMENT/ZONE FOR REVIEW. ENTITIES GRANTED BUILDING FULL CAPACITY LOCALS MONIES MUST ALSO PROVIDE A SUMMARY OF THE PROGRAM/ACTIVITY CONDUCTED AND RESULTS. FAILURE TO DO SO WILL RESULT IN THE LOSS OF FUTURE FUNDING ELIGIBILITY. X X X X 1 1 X X 0 0 0 JENNIFER NOWACZOK-MILLER STAFF RETIREMENT PLAN ADMI 215906 0 0 0 0 0 25843 0 30871 0 272620 0 0 0 LISA HARRISON GENERAL COUNSEL 225845 0 0 0 0 0 31557 0 13649 0 271051 0 0 0 MARCIA KAMIENECKI ASSOCIATE EXECUTIVE DIRECT 217172 0 0 0 0 0 25843 0 19971 0 262986 0 0 0 PAULA HERBART PRESIDENT 176189 0 0 0 0 0 36086 0 44348 0 256623 0 0 0 MATTHEW DEWOLF DIRECTOR OF FINANCE (ENDED 7/14/23) 195033 0 0 0 0 0 20636 0 30942 0 246611 0 0 0 BRETT SMITH SECRETARY/TREASURER 177620 0 0 0 0 0 18619 0 32142 0 228381 0 0 0 TRACY STABLEIN DIRECTOR HUMAN RESOURCES 197726 0 0 0 0 0 20636 0 4198 0 222560 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 AS STATED IN THE BYLAWS, MEMBERS INCLUDE ACTIVE MEMBERS, ASSOCIATE MEMBERS, STUDENT MEMBERS, MEA-RETIRED MEMBERS AND LIFE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, EXECUTIVE DIRECTOR, AND SECRETARY/TREASURER BEFORE IT IS FILED. AFTER ANY CONCERNS PRESENTED ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED THROUGH ACCRUALS, PAYABLES, AND FINANCIAL STATEMENT REVIEW BY MULTIPLE PARTIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED, DISCUSSED, AND APPROVED BY THE BOARD OF DIRECTORS REGULARLY. THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT THAT IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL ITEMS ARE KEPT IN A CENTRAL FILE LOCATION AT HEADQUARTERS AND ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 8 DECREASE DUE TO ACTUARIAL ASSUMPTIONS REFLECTED THROUGH THE NET PERIODIC BENEFIT COST CAUSED PENSION EXPENSE FOR THE CURRENT YEAR TO BE NEGATIVE. FORM 990, PART XI, LINE 9: PENSION & RETIREE HEALTH BENEFIT CHANGE 28,385,967. FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 38-0827000 FOR THE YEAR ENDING AUGUST 31, 2023 MICHIGAN EDUCATION ASSOCIATION, HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL 80% DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING AUGUST 31, 2023. ALL PROPERTY IN THE 3, 5, 7, & 15 YEAR CLASS. SEE ATTACHED FORM 4562. MICHIGAN EDUCATION ASSOCIATION SCHOLARSHIP FUND 1216 KENDALE BLVD EAST LANSING MI 48826 383285500 SCHOLARSHIPS MI 501(C)(3) LINE 12B, II MICHIGAN EDUCATION ASSOCIATION 1 CITIZENS FOR EDUCATION 1216 KENDALE BLVD EAST LANSING MI 48826 383161191 SOCIAL WELFARE MI 501(C)(4) LINE 7 MICHIGAN EDUCATION ASSOCIATION 0 MEA CLASSROOM SUPPORT FUND 1216 KENDALE BLVD EAST LANSING MI 48826 471527741 GRANTS/SCHOLARSHIPS MI 501(C)(3) LINE 11 MICHIGAN EDUCATION ASSOCIATION 0 MEA FINANCIAL SERVICES AND SUBSIDIARY 1350 KENDALE BLVD PO BOX 2501 EAST LANSING MI 48826 382015676 ADMINISTRATION SERVICES MI MICHIGAN EDUCATION ASSOCIATION C 8572460 13899971 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES N 221000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES L 220000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES Q 144000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES J 103000 ACTUAL