2026-05-26T09:41:36-05:00 2025-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2025-01-01 386093249 MICHIGAN CROP IMPROVEMENT ASSOCIATION MICH 5173323546 PO BOX 21008 LANSING MI 48909 CURREN J PALMER MANAGER 5173323546 2026-05-19 1 AMBER RATHBUN CPA P01786612 5173237500 2026-05-20 2025 2025-03-06 01:10:19Z CURREN J PALMER PO BOX 21008 LANSING MI 48909 3473922 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 1206773 1295004 43822 121073 634676 535291 1885271 1951368 22000 45332 0 0 1238425 1154897 0 0 0 564176 708612 1824601 1908841 60670 42527 3737415 3611060 398664 183321 3338751 3427739 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 941988 23332 761135 PURCHASE AND CERTIFICATION OF FOUNDATION SEED FOR THE ASSOCIATION'S MEMBERS (77 MEMBERS, INCLUDING 26 ASSOCIATE MEMBERS). 670,848 BUSHELS WERE CERTIFIED IN 2025. 749027 1061428 SEED TESTING AND CERTIFICATION FOR THE ASSOCIATION'S MEMBERS (77 MEMBERS, INCLUDING 26 ASSOCIATE MEMBERS). 97,224 ACRES WERE INSPECTED FOR MEMBERS IN 2025 AND APPROXIMATELY 6,299 LAB TESTS WERE PERFORMED. 22000 22000 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. 17550 VARIETY DEVELOPMENT 17550 1730565 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 1 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 13 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 ALAN MOORE DIRECTOR 0.50 X 1000 0 0 MATT LUTZ DIRECTOR 0.50 X 1125 0 0 CARL WAGNER III DIRECTOR 0.50 X 1125 0 0 JEFF MARTUS PRESIDENT 0.50 X X 1500 0 0 JEFF DREHER VICE PRESIDENT 0.50 X X 1125 0 0 TOBY BROWN SECRETARY/TREASURER 0.50 X X 375 0 0 ALAN PETERS DIRECTOR 0.50 X 875 0 0 MICHAEL PHILIP DIRECTOR 0.50 X 0 0 0 GEORGE SMITH DIRECTOR 0.50 X 0 0 0 CURREN J PALMER MANAGER 45.00 X 166437 0 21677 JANET POLICELLA OFFICE MANAGER 40.00 X 104633 0 35240 LEE SILER SEED QUALITY MANAGER 45.00 X 122678 0 17462 400873 0 74379 3 0 1 0 0 INSPECTION/TAG REVENUE 111000 930598 930598 OTHER SEED REVENUE 111000 173244 173244 TESTING REVENUE 111000 130830 130830 MISC. PROGRAM REVENUE 900099 56032 56032 MEMBERSHIP DUES 900099 4300 4300 1295004 117633 117633 7732 7732 459177 455737 3440 3440 3440 1594376 1066817 527559 527559 1951368 1822563 0 128805 23332 23332 22000 22000 195239 156191 39048 772071 711949 60122 41966 38698 3268 70884 65364 5520 74737 67268 7469 15734 11105 4629 7700 5435 2265 17342 15609 1733 132457 120240 12217 28771 25896 2875 32231 30708 1523 34801 31322 3479 6458 6256 202 9897 8907 990 133355 120027 13328 35394 31856 3538 RESEARCH EXPENSES 129387 129387 MAINTENANCE AND REPAIRS 36169 32553 3616 DUES AND SUBSCRIPTIONS 22010 19810 2200 VARIETY DEVELOPMENT 17550 17550 49356 39102 10254 1908841 1730565 178276 0 50 50 500355 404449 232747 279592 506850 406455 38356 2101 3020437 1975636 1122230 1044801 1336827 1473612 3737415 3611060 226044 122306 172620 61015 398664 183321 X 3338751 3427739 3338751 3427739 3737415 3611060 42527 46461 0 X 1 X 0 1 0 X 2694762 2495349 2584332 2731943 2889380 13395766 2694762 2495349 2584332 2731943 2889380 13395766 0 1662820 2098813 2108477 5870110 1662820 2098813 2108477 5870110 7525656 66934 55927 49762 67861 125365 365849 66934 55927 49762 67861 125365 365849 2761696 2551276 2634094 2799804 3014745 13761615 0.54690 0.70020 0.02660 0.02010 X 184644 184644 2210589 1469802 740787 202047 180918 21129 344878 290900 53978 78279 34016 44263 1044801 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 UNIVERSITY ADVANCEMENT MSU 535 CHESTNUT ROAD ROOM 300 EAST LANSING MI 48824 386005984 501(C)(3) 23332 0 DEPARTMENT OF PLANT, SOIL, AND MICROBIAL SCIENCES GRANT FUND 1 SCHOLARSHIPS FOR STUDENTS ATTENDING MSU 12 22000 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 148937 0 17500 0 0 0 11652 0 10025 0 188114 0 0 0 JEFF DREHER OFFICER/DIRECTOR 15165 LAB SEED 0 ALAN PETERS DIRECTOR 1270 LAB SEED 0 ALAN MOORE DIRECTOR 16972 LAB SEED 0 TOBY BROWN OFFICER/DIRECTOR 56 LAB SEED 0 CARL WAGNER III DIRECTOR 7028 LAB SEED 0 MATT LUTZ DIRECTOR 23880 LAB SEED 0 JEFF MARTUS OFFICER/DIRECTOR 120217 LAB SEED 0 CURREN J PALMER II FAMILY MEMBER OF OFFICER: CURREN J PALMER 70134 EMPLOYEE 0 SCHEDULE L, PART IV, COLUMN C TOTAL RECEIVABLE FROM JEFF DREHER WAS 25,577 AND TOTAL PAYABLE WAS 40,742 FOR A NET AMOUNT OF 15,165. TOTAL RECEIVABLE FROM ALAN PETERS WAS 0 AND TOTAL PAYABLE WAS 1,270 FOR A NET AMOUNT OF 1,270.TOTAL RECEIVABLE FROM ALAN MOORE WAS 17,953 AND TOTAL PAYABLE WAS 981 FOR A NET AMOUNT OF 16,972.TOTAL RECEIVABLE FROM TOBY BROWN WAS 425 AND TOTAL PAYABLE WAS 481 FOR A NET AMOUNT OF 56. TOTAL RECEIVABLE FROM CARL WAGNER III WAS 8,639 AND TOTAL PAYABLE WAS 1,611 FOR A NET AMOUNT OF 7,028.TOTAL RECEIVABLE FROM MATT LUTZ WAS 25,362 AND TOTAL PAYABLE WAS 1,482 FOR A NET AMOUNT OF 23,880.TOTAL RECEIVABLE FROM JEFF MARTUS WAS 121,844 AND TOTAL PAYABLE WAS 1,627 FOR A NET AMOUNT OF 120,217. 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.