2024-05-15T12:06:27-05:00 2023-06-30 383635706 REHMANN ROBSON LLC 675 ROBINSON RD JACKSON MI 49203 990 2022-07-01 382795791 MICHIGAN STATE AFL-CIO WORKFORCE DEVELOPMENT INSTITUTE MICH 5173720784 419 S WASHINGTON LANSING MI 48933 DEREK DOBIES SECRETARY/TREASURER 5173720784 2024-05-15 1 DEREK DOBIES 999009999 0 LAURA E COSTON CPA P01750862 5177876503 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEREK DOBIES 419 S WASHINGTON LANSING MI 48933 5160572 0 X WWW.MHRDI.ORG X 1988 MI APPLY WORKFORCE DEVELOPMENT TO GROW THE MICHIGAN ECONOMY WHILE IMPROVING THE LIVES OF MI WORKERS. 8 8 83 8 0 0 3438661 5152395 0 0 97 152 -12423 -29014 3426335 5123533 256647 853419 0 0 2443077 3104593 0 0 0 638463 1344309 3338187 5302321 88148 -178788 780783 2081415 489880 1969300 290903 112115 TO APPLY THE PRINCIPLES OF WORKFORCE DEVELOPMENT TO GROW MICHIGAN'S ECONOMY WHILE IMPROVING THE LIVES OF MICHIGAN WORKERS. 0 0 4600603 853419 5037005 OCCUPATION TRAINING, EMPLOYMENT DEVELOPMENT SERVICES, JOB PLACEMENT AND APPRENTICESHIP FOR THE UNEMPLOYED OR UNDER EMPLOYED. 4600603 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 105 0 1 83 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X DAVID ROWDEN 5178196841 419 SOUTH WASHINGTON SQUARE SUITE LANSING MI 48933 RONALD BEIBER CEO/CHARIMAN 1.00 40.00 X X 0 106364 10875 MARK ALEXANDER DIRECTOR 1.00 X 0 0 0 STEVE GULICK DIRECTOR 1.00 X 0 0 0 MARCUS TRAMMELL DIRECTOR 1.00 X 0 0 0 DEREK DOBIES SECRETARY/TREASURER 1.00 40.00 X X 0 99900 20842 STEVE CLAYWELL VICE CHAIR 1.00 X X 0 0 0 LEE GRAHAM DIRECTOR 1.00 X 0 0 0 JAMES HARRISON DIRECTOR 1.00 X 0 0 0 CHERYL SANFORD CEO (ENDED 7/15/2022) 40.00 X X 42227 0 18589 42227 206264 50306 0 0 0 0 JOANN BAILEY 52070 SHERFORD CT GRANGER IN 46530 INSTRUCTOR 101826 1 43952 5087015 21428 5152395 152 152 8025 43952 37039 -29014 -29014 5123533 0 0 -28862 X 853419 853419 2161744 1841668 320076 135903 110613 25290 610674 545419 65255 196272 172207 24065 838880 675344 163536 84370 81097 3273 116108 101988 14120 116318 78286 38032 86808 75013 11795 7514 6715 799 28870 24600 4270 CAREER SERVICES 52835 25644 27191 DUES 6103 3289 2814 GENERAL 5301 5301 PARTICIPANT COSTS 1202 1202 5302321 4600603 701718 0 372426 289604 408357 1759268 32543 780783 2081415 50337 182450 250000 439543 1536850 489880 1969300 X 290903 112115 290903 112115 780783 2081415 -178788 0 X X 0 1 X 1 1 1 X 2225842 2410670 3017433 3426011 5108443 16188399 2225842 2410670 3017433 3426011 5108443 16188399 16188399 15 9 74 97 152 347 24832 12213 53867 12650 51977 155539 16344285 0.99050 0.99030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 COMPENSATED ABSENCES 58352 REFUNDABLE ADVANCES ON CONDITIONAL CONTRIBUTIONS 1478498 1536850 X 5160572 37039 37039 5123533 0 5123533 5339360 37039 37039 5302321 0 5302321 PART X, LINE 2: THE ORGANIZATION IS A NOTFORPROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATION WAS GRANTED AN INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." THE ORGANIZATION HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2020 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2023. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2023, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 37,039. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES 37,039. GALA EVENT 38025 33300 4725 6781 21761 1500 6938 GOLF OUTING 13952 10652 3300 59 51977 43952 8025 6781 21761 1500 6997 37039 -29014 SCHEDULE G, PART II, COLUMN (2) GROSS RECEIPTS REPORTED FOR THE GOLF OUTING WERE RESULTS FROM AN EVENT HELD DURING FISCAL YEAR ENDING 6/30/22, BUT WERE RECORDED IN FISCAL YEAR ENDING 6/30/23. THE EXPENSES INCURRED FOR THIS EVENT WERE RECORDED IN FISCAL YEAR ENDING 6/30/22. 1 CLASSROOM TRAINING, ON-THE-JOB TRAINING AND SUPPORTIVE SERVICES 572 853419 PART I, LINE 2: WHEN A PARTICIPANT HAS BEEN APPROVED FOR TRAINING, THE CAREER COACH CONTACTS THE TRAINING INSTITUTION TO VERIFY INFORMATION REGARDING THE SPECIFIED TRAINING PROGRAM (E.G. AVAILABILITY OF OPEN SLOTS, COST, LOCATION, DATES AND TIMES). IF A TRAINING INSTITUTION HAS THEIR OWN ACCEPTANCE POLICY, THE CAREER COACH WILL THEN REFER THE PARTICIPANT TO THE TRAINING INSTITUTION TO COMPLETE ANY REQUIRED APPLICATIONS, INTERVIEWS, TESTS OR ASSESSMENTS TO OBTAIN ACCEPTANCE INTO THE TRAINING PROGRAM. THE CAREER COACH WILL COMPLETE A LETTER OF INTENT AND AN INDIVIDUAL TRAINING ACCOUNT (ITA VOUCHER) FOR THE PARTICIPANT INCLUDING COURSE DESCRIPTION AND TOTAL COST OF TRAINING / CERTIFICATION. THE CAREER COACH WILL EMAIL A LETTER OF INTENT AND/OR ITA VOUCHER TO THE TRAINING INSTITUTION. THIS DOCUMENTATION IS ACCEPTED BY THE TRAINING INSTITUTION AND WILL SERVE AS WDI'S AUTHORIZATION TO ENROLL THE PARTICIPANT INTO TRAINING. AFTER THE PARTICIPANT BEGINS TRAINING, THE TRAINING INSTITUTION WILL INVOICE WDI FOR PAYMENT AND WILL PROVIDE VERIFICATION/CERTIFICATION THAT THE PARTICIPANT COMPLETED TRAINING. WDI WILL THEN REMIT PAYMENT TO THE TRAINING INSTITUTION. ON-THE-JOB TRAINING (OJT) IS A WIOA OCCUPATIONAL SKILLS TRAINING ACTIVITY THAT REIMBURSES EMPLOYERS FOR EXTRAORDINARY COSTS INCURRED WHEN TRAINING A NEW HIRE THAT LACKS THE JOB SPECIFIC SKILLS AND/OR WORK EXPERIENCE THAT THE EMPLOYER WOULD NORMALLY REQUIRE FOR A NEW EMPLOYEE IN A SPECIFIC JOB CLASSIFICATION. WDI, THE EMPLOYER AND THE PARTICIPANT/NEW HIRE (SELECTED BY THE EMPLOYER) WILL AGREE ON THE SKILLS THE PARTICIPANT WILL NEED TO DEVELOP AFTER HIRING, THE SPECIFIC TRAINING THAT WILL BE PROVIDED, THE TOTAL TRAINING HOURS NEEDED BY SKILL AND THE AMOUNT THE EMPLOYER WILL RECEIVE. THE OJT REIMBURSEMENT IS BASED ON AN AMOUNT UP TO 50% OF STRAIGHT-TIME WAGES PAID TO THE NEW HIRE DURING THE NEGOTIATED TRAINING PERIOD. AN OJT CONTRACT WILL BE DEVELOPED, SIGNED AND AGREED TO BY THE EMPLOYER, THE PARTICIPANT AND WDI. ALL PARTIES WILL AGREE THAT AT THE CONCLUSION OF TRAINING, BY THEIR SIGNATURES ON THE OJT CONTRACT, THAT THE NEW HIRE HAS ACQUIRED THE NEEDED SKILLS AND THAT THEY WILL BE RETAINED IN PERMANENT, FULL-TIME UNSUBSIDIZED EMPLOYMENT AFTER THE TRAINING PERIOD. THE OJT REIMBURSEMENT WILL BE REVIEWED AND APPROVED BY THE APPROPRIATE REGIONAL MANAGER AND FORWARDED TO WDI CENTRAL OFFICE CONTRACT MANAGER, WHO WILL REVIEW FOR ACCURACY AND FORWARD TO FISCAL MANAGER FOR PAYMENT. IF THE NEW HIRE FAILS TO ACHIEVE THE SKILLS REQUIRED OR IS TERMINATED (VOLUNTARILY OR INVOLUNTARILY) BEFORE COMPLETING THE TRAINING PERIOD AND ACHIEVING UNSUBSIDIZED EMPLOYMENT, THE EMPLOYER WILL NOT BE REIMBURSED. SUPPORTIVE SERVICES MAY BE PROVIDED TO PARTICIPANTS ENROLLED IN TRAINING. THESE COSTS ARE GENERALLY REQUIRED AS A CONDITION OF TRAINING. WDI WILL PROVIDE SUPPORTIVE SERVICE FOR TRANSPORTATION IN THE FORM OF GAS CARDS IN THE AMOUNT OF $50.00 PER WEEK WHILE IN TRAINING. ALL OTHER SUPPORTIVE SERVICE PAYMENTS ARE MADE TO VENDORS. PREFERRED VENDORS ARE IDENTIFIED IN A MANNER CONSISTENT WITH CURRENT STATE AND/OR LOCAL FUNDING SOURCE PROCUREMENT POLICIES. A LETTER OF INTENT IS ISSUED TO THE VENDOR. THIS LETTER OF INTENT WILL SERVE AS WDI'S AUTHORIZATION TO PURCHASE THE REQUIRED ITEMS. ONCE THE PURCHASE IS COMPLETE, A SUPPORTIVE SERVICE REQUEST DESCRIBING THE ITEM PURCHASED, THE PARTICIPANTS NAME, VENDOR AND AMOUNT WILL BE CREATED. THIS REQUEST, ALONG WITH A COPY OF THE INVOICE, WILL BE REVIEWED AND APPROVED BY THE APPROPRIATE REGIONAL MANAGER AND FORWARDED TO WDI CENTRAL OFFICE CONTRACT MANAGER, WHO WILL REVIEW FOR ACCURACY AND FORWARD TO FISCAL MANAGER FOR PAYMENT FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FISCAL MANAGER AND THE CHIEF EXECUTIVE OFFICER. A COPY OF THE FINAL VERSION OF THE FORM 990 IS GIVEN TO THE BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE ANNUALLY REQUIRED TO COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENTS. ANY NEW POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT BOARD MEETINGS ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS REVIEWED BY THE BOARD AT LEAST ONE TIME PER YEAR DURING THE ANNUAL BUDGET APPROVAL PROCESS. COMPENSATION FOR ALL STAFF MEMBERS, EXCEPT THE CEO AND COO IS REVIEWED FIRST BY THE CEO AND COO AND RECOMMENDED TO THE BOARD. DOCUMENTATION OF THIS REVIEW IS AVAILABLE TO ALL BOARD MEMBERS. A STAFF MEMBER IS SELECTED BY THE BOARD TO RESEARCH CURRENT COMPENSATION TRENDS FOR LIKE CEO'S AND COO'S FOR RECOMMENDATIONS TO THE BOARD. DOCUMENTATION OF THIS REVIEW IS AVAILABLE TO ALL BOARD MEMBERS. THIS INCLUDES YEARLY EVALUATIONS, CONTINUING EDUCATION DOCUMENTATION AND NOTATION OF THE CEO AND COO ON OPERATIONAL SUCCESS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE FEDERAL CLEARING HOUSE. DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 675,344. MANAGEMENT AND GENERAL EXPENSES 163,536. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 838,880. FORM 990, PART XII, LINE 2: THE AUDITED FINANCIAL STATEMENTS WERE NOT COMPLETED AT THE TIME OF THIS TAX FILING, THEREFORE FORM 990 HAS BEEN PREPARED BASED ON THE BEST ESTIMATED NUMBERS AND WILL BE REVIEWED FOR AMENDMENT CONSIDERATION WHEN THE AUDITED FINANCIAL STATEMENTS HAVE BEEN FINALIZED. FORM 990, PART XII, LINE 2C: EXPLANATION: THE PROCESS FOR SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. MICHIGAN STATE AFL-CIO 419 S WASHINGTON LANSING MI 48933 380830700 STATE FEDERATION OF LABOR TO IMPROVE LIVES OF WORKING FAMILIES MI 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0