﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-01T09:55:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>382563599</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>H&amp;S COMPANIES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>103 S CHESTNUT ST</AddressLine1Txt>
        <CityNm>REED CITY</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49677</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>380519453</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EMPLOYERS' ASSOCIATION OF GRAND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RAPIDS MICHIGAN</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>EMPL</BusinessNameControlTxt>
      <PhoneNum>6166981167</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5570 EXECUTIVE PARKWAY SE</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICK KACHER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6166981167</PhoneNum>
      <SignatureDt>2024-09-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CORINNA HERVEY</PreparerPersonNm>
      <PTIN>P01478150</PTIN>
      <PhoneNum>2318322799</PhoneNum>
      <PreparationDt>2024-09-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>NICK KACHER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>5570 EXECUTIVE PARKWAY SE</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49512</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1410952</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.TEAGR.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1939</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE EMPLOYERS' ASSOCIATION PROVIDES PRACTICAL HUMAN RESOURCE SOLUTIONS TO WEST MICHIGAN EMPLOYERS THAT PROMOTE OPERATIONAL EXCELLENCE AND SUSTAINABILITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>12</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>589678</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>588724</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>542907</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>617632</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-155552</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>52268</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>52119</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>71875</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1029152</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1330499</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>831251</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>841902</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>7602</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>566046</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>598677</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1397297</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1440579</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-368145</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-110080</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1984861</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1841663</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>144106</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>110988</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1840755</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1730675</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE EMPLOYERS' ASSOCIATION PROVIDES PRACTICAL HUMAN RESOURCE SOLUTIONS TO WEST MICHIGAN EMPLOYERS THAT PROMOTE OPERATIONAL EXCELLENCE AND SUSTAINABILITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>(A) EMPLOYMENT RESOURCES THE ASSOCIATION HELPS MEMBER FIRMS FILL THEIR EMPLOYMENT NEEDS IN THE FOLLOWING WAYS: 1. EMPLOYMENT REFERRAL FILES WHICH PROVIDE QUALIFIED APPLICATIONS WHO ARE AVAILABLE FOR FULL TIME POSITIONS TO MEMBER COMPANIES. 2. DISCOUNTED EMPLOYMENT ADVERTISING. 3. EMPLOYMENT SCREENING SERVICES TO ASSIST IN TEH SELECTION PROCESS. 4. SKILL TESTING AND PERSONALITY PROFILING.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>(B) TRAINING PROGRAMS THE ASSOCIATION PROVIDES HIGH QUALITY, COST EFFECTIVE TRAINING. OVER 100 SEMINARS, WORKSHOPS, AND TRAINING SESSIONS ARE CONDUCTED EACH YEAR. THE TRAINING SERVICES ARE DESIGNED TO ENHANCE THE SKILLS OF MANAGING AND MOTIVATING PEOPLE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>(C) PERSONNEL POLICIES THE ASSOCIATION HELPS MEMBER FIRMS INSTALL AND MAINTAIN PERSONNEL POLICIES AND PRACTICES THAT MEET THE FOLLOWING THREE TESTS: 1. THEY ARE APPROPRIATE TO THE FIRM'S NEEDS, 2. THEY CAN WITHSTAND THE SCRUTINY OF GOVERNEMENT REGULATORY AGENCIES, AND 3. THEY ARE PREVENTATIVE IN NATURE. THE ASSOCIATION HAS DEVELOPED THE FOLLOWING TWO TOOLS TO IDENTIFY POLICY NEED AREAS: 1. EMPLOYER SELF-AUDIT AND 2. EMPLOYEE OPINION SURVEYS. THE ASSOCIATION ALSO ASSISTS WITH EMPLOYEE HANDBOOK AND SAFETY PROGRAMS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>(D)INFORMATION RESOURCES THE ASSOCIATION CONDUCTS SURVEYS TO UPDATE THEIR DATABASE OF PREVAILING WAGE AND BENEFITS PATTERNS IN THE WEST MICHIGAN AREA. THEY COMPILE DATA ON OVER 125 SEPERATE JOB TITLES. THE ASSOCIATION ALSO CONDUCTS CUSTOM SURVEYS, COMPILES SPECIALIZED HUMAN RESOURCE INFORMATION, AND PROVIDES CURRENT INFORMATION ON LABOR EMPLOYEE RELATIONS, BENEFITS, QUALITY AND SAFETY ISSUES. (E) CONSULTING AND MISCELLANEOUS SERVICES THE ASSOCIATION PROVIDES CONSULTING SERVICES TO ITS MEMBERS. THE AREAS OF CONSULTING SERVICES PROVIDED ARE WAGE/SALARY PROGRAMS, PERFORMANCE APPRAISAL/MANAGEMENT, DISCOUNTED SERVICES, ORGANIZATIONAL NEEDS ANALYSIS, AND SUCESSION PLANNING.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc3">false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc3">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>12</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>LINDA HOFFMAN</PersonNm>
        <PhoneNum>6166981167</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5570 EXECUTIVE PARKWAY SE</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49512</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICK KACHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>135845</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>7098</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAY DUNWELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>EVELYN ESPARZA-GONZALEZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FLORIZA GENAUTIS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM GREEN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD GUSTAFSON</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENDA JOHNSTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMUEL OJO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE PRESTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BOB ROTH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MITCHE SUMMERFIELD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>135845</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>7098</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>588724</MembershipDuesAmt>
      <TotalContributionsAmt>588724</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE REVENUE</Desc>
        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>617632</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>617632</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>617632</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>132721</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1350</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>131371</ExclusionAmt>
      </InvestmentIncomeGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>80453</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-80453</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-80453</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-80453</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER REVENUES</Desc>
        <TotalRevenueColumnAmt>71875</TotalRevenueColumnAmt>
        <ExclusionAmt>71875</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>71875</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1330499</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>538529</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>203246</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>142943</TotalAmt>
        <ManagementAndGeneralAmt>142943</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>602621</TotalAmt>
        <ProgramServicesAmt>298226</ProgramServicesAmt>
        <ManagementAndGeneralAmt>304395</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>36569</TotalAmt>
        <ProgramServicesAmt>36569</ProgramServicesAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>59769</TotalAmt>
        <ProgramServicesAmt>35861</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23908</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>9000</TotalAmt>
        <ProgramServicesAmt>9000</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>800</TotalAmt>
        <ProgramServicesAmt>800</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>3937</TotalAmt>
        <ManagementAndGeneralAmt>3937</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>7989</TotalAmt>
        <ProgramServicesAmt>3995</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3994</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>18157</TotalAmt>
        <ProgramServicesAmt>9078</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9079</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>6445</TotalAmt>
        <ManagementAndGeneralAmt>6445</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>20212</TotalAmt>
        <ProgramServicesAmt>20212</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>39322</TotalAmt>
        <ProgramServicesAmt>39322</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>83895</TotalAmt>
        <ProgramServicesAmt>41947</ProgramServicesAmt>
        <ManagementAndGeneralAmt>41948</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>121836</TotalAmt>
        <ProgramServicesAmt>48734</ProgramServicesAmt>
        <ManagementAndGeneralAmt>73102</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER EXPENSES</Desc>
        <TotalAmt>93090</TotalAmt>
        <ProgramServicesAmt>42743</ProgramServicesAmt>
        <ManagementAndGeneralAmt>42745</ManagementAndGeneralAmt>
        <FundraisingAmt>7602</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IN HOUSE TRAINING</Desc>
        <TotalAmt>51384</TotalAmt>
        <ProgramServicesAmt>51384</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SEMINARS</Desc>
        <TotalAmt>43676</TotalAmt>
        <ProgramServicesAmt>43676</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>98934</TotalAmt>
        <ProgramServicesAmt>70677</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28257</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1440579</TotalAmt>
        <ProgramServicesAmt>752224</ProgramServicesAmt>
        <ManagementAndGeneralAmt>680753</ManagementAndGeneralAmt>
        <FundraisingAmt>7602</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>38462</BOYAmt>
        <EOYAmt>21421</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>264130</BOYAmt>
        <EOYAmt>95482</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>56643</BOYAmt>
        <EOYAmt>87538</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1353616</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>882333</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>510638</BOYAmt>
        <EOYAmt>471283</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1034568</BOYAmt>
        <EOYAmt>1165939</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>80420</BOYAmt>
      </IntangibleAssetsGrp>
      <TotalAssetsGrp>
        <BOYAmt>1984861</BOYAmt>
        <EOYAmt>1841663</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>144106</BOYAmt>
        <EOYAmt>110988</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>144106</BOYAmt>
        <EOYAmt>110988</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1840755</BOYAmt>
        <EOYAmt>1730675</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1840755</BOYAmt>
        <EOYAmt>1730675</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1984861</BOYAmt>
        <EOYAmt>1841663</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-110080</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc3">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>237531</OtherCostOrOtherBasisAmt>
        <BookValueAmt>237531</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1039811</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>843115</DepreciationAmt>
        <BookValueAmt>196696</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>76274</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>39218</DepreciationAmt>
        <BookValueAmt>37056</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>471283</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>(D)INFORMATION RESOURCES THE ASSOCIATION CONDUCTS SURVEYS TO UPDATE THEIR DATABASE OF PREVAILING WAGE AND BENEFITS PATTERNS IN THE WEST MICHIGAN AREA. THEY COMPILE DATA ON OVER 125 SEPERATE JOB TITLES. THE ASSOCIATION ALSO CONDUCTS CUSTOM SURVEYS, COMPILES SPECIALIZED HUMAN RESOURCE INFORMATION, AND PROVIDES CURRENT INFORMATION ON LABOR EMPLOYEE RELATIONS, BENEFITS, QUALITY AND SAFETY ISSUES. (E) CONSULTING AND MISCELLANEOUS SERVICES THE ASSOCIATION PROVIDES CONSULTING SERVICES TO ITS MEMBERS. THE AREAS OF CONSULTING SERVICES PROVIDED ARE WAGE/SALARY PROGRAMS, PERFORMANCE APPRAISAL/MANAGEMENT, DISCOUNTED SERVICES, ORGANIZATIONAL NEEDS ANALYSIS, AND SUCESSION PLANNING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYERS' ASSOCIATION IS A MEMBERSHIP ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS ARE VOTED IN AT THE ANNUAL MEETING BY MEMBERS FROM A SLATE PROPOSED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE PRESIDENT/CEO AND THE DIRECTOR OF ADMINISTRATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION DISCUSSES CONFLICT OF INTEREST EACH YEAR WITH ALL DIRECTORS NOTING THAT ANY BUSINESS-RELATED DECISION IMPACTING A DIRECTOR'S ORGANIZATION WILL BE MADE WIHTOUT HIM OR HER VOTING ON THE DECISION TO ACT. DIRECTORS ARE ALSO REMINDED THAT NO INDIVIDUAL SHOULD GAIN DUE TO AN ACTION TAKEN BY THE ASSOCIATION IN WHICH THEY WERE A PART OF THE DECISION MAKING PROCESS. A BOARD HANDBOOK IS DISTRIBUTED TO EACH NEW BOAD MEMBER DETAILING WHAT WOULD BE A CONFLICT OF INTEREST AND THAT ANY POTENTIAL CONFLICT MUST BE REPORTED TO THE CEO IMMEDIATELY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO'S PERFORMANCE AND COMPENSATION ARE REVIEWED ANNUALLY BY A BOARD COMPENSATION COMMITTEE MADE UP OF THE CHAIR, THE VICE-CHAIR, THE PAST-CHAIR AND THE TREASURER. PERFORMANCE IS MEASURED BY CONSIDERING THE ASSOCIATION'S ACCOMPLISHMENT OF GOALS ESTABLISHED BY THE BOARD DURING THE YEAR AND THE ORGANIZATION'S FINANCIAL RESULTS. COMPENSATION IS DETERMINED BY THE COMMITTEE THROUGH THE USE OF THIRD PARTY SURVEY DATA FROM ORGANIZATIONS OF SIMILAR MEMBER, STAFF, AND BUDGET SIZE PERFORMING WORK OF A SIMILAR NATURE. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS 2015.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>STAFF COMPENSATION IS MANAGED BY THE CEO UTILIZING A POINT FACTOR JOB RATING SYSTEM TO ESTABLISH INTERNAL EQUITY AND THIRD PARTY SURVEY DATA TO ENSURE EXTERNAL COMPETITIVENESS. STAFF IS COMPENSATED WITHIN ESTABLISHED RANGES BASED ON THEIR PERFORMANCE WITH RANGES BEING REVIEWED AND ADJUSTED (AS NEEDED) ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE IN CORPORATE OFFICE (REGIONAL ASSOCIATION) AS ANNOUNCED WITHIN INFORMATION DISTRIBUTED TO ALL MEMBERS REGARDING ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>