2026-07-07T15:15:54+00:00 2025-12-31 331498605 PLANTE & MORAN PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2025-01-01 237231188 MICHIGAN PROPERTY & CASUALTY GUARANTY ASSOCIATION MICH 2484820381 39810 GRAND RIVER AVENUE 120 NOVI MI 483752139 JEFFERY JENKINS Executive Director 2484820381 2026-07-07 true DAVID LOWENTHAL CPA P00378651 3122071040 2026-07-06 2025 2025-03-06 01:10:19Z MPCGA JEFFERY JENKINS 39810 GRAND RIVER AVENUE 120 NOVI MI 483752139 70785547 false X WWW.MPCGA.COM X 1969 MI TO REVIEW, ADJUST, AND MAKE PAYMENTS OF COVERED CLAIMS FROM MEMBER INSOLVENT PROPERTY AND CASUALTY INSURANCE COMPANIES THAT WERE LICENSED IN THE STATE OF MICHIGAN 6 6 11 0 0 0 0 8604419 11242901 6100048 5754455 0 0 14704467 16997356 0 0 0 0 1636358 1773342 0 0 0 19394063 9610791 21030421 11384133 -6325954 5613223 128237930 136670174 48293750 46484947 79944180 90185227 THE MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION ("MPCGA") IS AN UNINCORPORATED ASSOCIATION OF ALL PROPERTY AND CASUALTY INSURERS AUTHORIZED TO TRANSACT INSURANCE IN MICHIGAN. MPCGA WAS CREATED BY AN ACT OF THE MICHIGAN LEGISLATURE, MCL 500.7901 ET SEQ., IN ORDER TO PROTECT THE PUBLIC AGAINST FINANCIAL LOSSES TO POLICYHOLDERS AND CLAIMANTS AS A RESULT OF PROPERTY AND CASUALTY INSURANCE COMPANY INSOLVENCIES. WHEN A MEMBER INSURER BECOMES INSOLVENT, MPCGA HAS A DUTY TO PAY CERTAIN OBLIGATIONS OF THE INSOLVENT INSURER THAT COME WITHIN THE ACT'S DEFINITION OF COVERED CLAIMS. MPCGA DOES NOT HANDLE CLAIMS ARISING OUT OF LIFE OR DISABILITY INSURANCE OR ANNUITY CONTRACTS. false false MPCGA IS AN UNINCORPORATED ASSOCIATION OF ALL PROPERTY AND CASUALTY INSURERS AUTHORIZED TO TRANSACT INSURANCE IN MICHIGAN. MPCGA WAS CREATED BY AN ACT OF THE MICHIGAN LEGISLATURE, MCL 500.7901 ET SEQ., IN ORDER TO PROTECT THE PUBLIC AGAINST FINANCIAL LOSSES TO POLICYHOLDERS AND CLAIMANTS AS A RESULT OF PROPERTY AND CASUALTY INSURANCE COMPANY INSOLVENCIES. WHEN A MEMBER INSURER BECOMES INSOLVENT, MPCGA HAS A DUTY TO PAY CERTAIN OBLIGATIONS OF THE INSOLVENT INSURER THAT COME WITHIN THE ACT'S DEFINITION OF COVERED CLAIMS. MPCGA DOES NOT HANDLE CLAIMS ARISING OUT OF LIFE OR DISABILITY INSURANCE OR ANNUITY CONTRACTS. 0 false false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false true 236 0 true 11 true false false false false false false false false X 6 6 false false false false false false true true true false false false true true true true true true true true false false X X JOHN ARMENT 2484820381 39810 GRAND RIVER AVENUE SUITE 120 NOVI MI 483752139 JAMES MORITZ CHAIR 1.0 0.0 X X 0 0 0 SUZANNE PHILLIPS VICE CHAIR 1.0 0.0 X X 0 0 0 AMY MASS BOARD MEMBER 1.0 0.0 X 0 0 0 MARGARET SCHESKE BOARD MEMBER 1.0 0.0 X 0 0 0 OMARI SANKOFA BOARD MEMBER 1.0 0.0 X 0 0 0 STEVEN DONNELLY BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFERY JENKINS EXECUTIVE DIRECTOR 38.8 0.0 X 243912 0 45356 JOHN ARMENT DIRECTOR OF FINANCE AND ADMINISTRATION 38.8 0.0 X 203799 0 38499 BEN CZAPIEWSKI SENIOR CLAIMS ADJUSTER 38.8 0.0 X 111619 0 25058 LAURA MYERS CLAIMS MANAGER 38.8 0.0 X 162267 0 8369 LORI RICE ACCOUNTING & ADMINISTRATIVE MGR. 38.8 0.0 X 134236 0 36508 855833 0 153790 5 false true false 0 0 INDEMNIFICATION RECEIPTS 524298 6795369 6795369 LIQUIDATION RECOVERIES 524298 4282164 4282164 SUBROGATION RECEIPTS 524298 165368 165368 0 0 0 0 11242901 4505501 4505501 0 0 55037145 53788191 1248954 0 1248954 1248954 0 0 0 0 0 0 16997356 11242901 0 5754455 0 531566 798049 200664 153443 89620 126251 64745 10977 34349 72407 135864 9230 13032 15197 50441 LOSS ADJUSTMENTS 8843346 MEMBERSHIP DUES 166579 EQUIPMENT MAINTENANCE 68373 0 11384133 76713 426301 3937972 3277380 0 0 0 0 68348 75611 348005 316181 39331 31824 121507295 130199777 0 0 2608271 2659281 128237930 136670174 138681 160586 0 0 48155069 46324361 48293750 46484947 X 0 0 0 0 79944180 90185227 79944180 90185227 128237930 136670174 5613223 4627824 0 X false true true false true true false 18238 18017 221 158474 126871 31603 171293 171293 0 31824 Federal Income Taxes LOSS AND LOSS ADJUSTMENT EXPENSE RESERVES 45920678 OPERATING LEASE LIABILITIES 403683 46324361 X 14664443 4627824 0 4627824 10036619 6960737 6960737 16997356 4423396 0 0 4423396 6960737 6960737 11384133 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MPCGA'S MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2025 OR 2024. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements INDEMNIFICATION RECEIPTS - 6795369 SUBROGATION RECEIPTS - 165368 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INDEMNIFICATION RECEIPTS - 6795369 SUBROGATION RECEIPTS - 165368 X X X X false false false JEFFERY JENKINS EXECUTIVE DIRECTOR 243912 0 0 0 0 0 12616 0 32740 0 289268 0 0 0 JOHN ARMENT DIRECTOR OF FINANCE AND ADMINISTRATION 203799 0 0 0 0 0 10581 0 27918 0 242298 0 0 0 LORI RICE ACCOUNTING & ADMINISTRATIVE MGR. 134236 0 0 0 0 0 7065 0 29443 0 170744 0 0 0 LAURA MYERS CLAIMS MANAGER 162267 0 0 0 0 0 7942 0 427 0 170636 0 0 0 Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders APPOINTMENTS OF A SERVICING FACILITY MUST BE APPROVED BY THE STATE OF MICHIGAN DEPARTMENT OF INSURANCE AND FINANCIAL SERVICES ("DIFS") COMMISSIONER/DIRECTOR. ALSO, CHANGES TO THE PLAN OF OPERATIONS REQUIRE APPROVAL OF THE MDIFS COMMISSIONER/DIRECTOR AND A MAJORITY VOTE OF THE MEMBER COMPANIES. Form 990, Part VI, Line 11b Review of form 990 by governing body MANAGEMENT REVIEWS FORM 990, WHICH IS PREPARED BY AN OUTSIDE CPA FIRM. THE REPORT WILL THEN BE PRESENTED AND REVIEWED BY THE CHAIR OF THE AUDIT COMMITTEE. THE RETURN WILL ALSO BE FORWARDED TO THE BOARD OF GOVERNORS PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy ALL EMPLOYEES, BOARD MEMBERS, AND COMMITTEE MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY. ANY REPORTED CONFLICTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR, CORPORATE COUNSEL, AND THE CHAIR OF THE BOARD OF GOVERNORS. Form 990, Part VI, Line 15a Process to establish compensation of top management official A HUMAN RESOURCES CONSULTANT IS RETAINED EVERY TWO TO THREE YEARS TO VALIDATE THE MARKET RANGES FOR EACH POSITION. THE MPCGA COMPENSATION COMMITTEE (WHICH CONSISTS OF THREE MEMBERS OF THE BOARD OF GOVERNORS) REVIEWS THE DATA AND RECOMMENDS SALARY ADJUSTMENTS THAT THE FULL BOARD DISCUSSES AND VOTES. THE BOARD DETERMINES THE SALARIES OF THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF FINANCE AND ADMINSTRATION. Form 990, Part VI, Line 15b Process to establish compensation of other employees A HUMAN RESOURCES CONSULTANT IS RETAINED EVERY TWO TO THREE YEARS TO VALIDATE THE MARKET RANGES FOR EACH POSITION. MPCGA'S MANAGEMENT ASKS FOR A SALARY "POOL" BASED ON MARKET RESEARCH. THE MPCGA COMPENSATION COMMITTEE (WHICH CONSISTS OF THREE MEMBERS OF THE BOARD OF GOVERNORS) REVIEWS THE DATA AND RECOMMENDS SALARY ADJUSTMENTS THAT THE FULL BOARD DISCUSSES AND VOTES ON. BASED ON A PERFORMANCE MODEL, THE SALARY POOL IS THEN DISTRIBUTED BY MPCGA'S MANAGEMENT TO THE EMPLOYEES. Form 990, Part VI, Line 19 Required documents available to the public THE STATUTE THAT CREATED MPCGA IS AVAILABLE ON THE ORGANIZATION'S WEBSITE, AS ARE THE STATEMENT OF FINANCIAL POSITION AND THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. Form 990, Part XII, Line 1 CHANGE IN METHOD OF ACCOUNTING Effective January 1, 2025, the Association changed its financial reporting framework to U.S. GAAP and, accordingly, changed its basis of accounting to the accrual basis from the modified cash basis. Under the accrual basis, revenue is recognized when earned and expenses when incurred, and assets and liabilities are recorded when the Association obtains or relinquishes control.