Nonprofit · EIN 38-2182065
MICHIGAN ROOFING CONTRACTORS ASSOC
Tax-exempt · SHELBY TWP, MI 48316
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $63,461 | $55,810 | $7,651 | $110,569 | – | $110,569 |
| December 31, 2024 | 990-EZ | $47,231 | $59,792 | -$12,561 | $102,917 | – | $102,917 |
| December 31, 2023 | 990-EZ | $57,517 | $68,643 | -$11,126 | $115,478 | – | $115,478 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $29,960
- Program service revenue
- $31,189
- Investment income
- $2,315
- Net gain from sales of assets
- -$4
- Other revenue
- $1
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $7,485
- Other expenses
- $48,325
Balance sheet and other
- Total assets, start of year
- $102,918
- Total assets, end of year
- $110,569
- Total liabilities, end of year
- –
- Net assets, end of year
- $110,569
- Cash, savings and investments
- $110,569
- Gross receipts
- $103,785
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MARKIEWICZ | DIRECTOR | 0 | $0 |
| BREANN REGAN | DIRECTOR | 0 | $0 |
| ANTHONY SCHENA | TREASURER | 0 | $0 |
| HEATHER HADLEY | EXECUTIVE DI | 0 | $0 |
| BEN KANAAR | DIRECTOR | 0 | $0 |
| TODD SOVA | DIRECTOR | 0 | $0 |
| DANIEL E CASEY | DIRECTOR | 0 | $0 |
| JAMES P COPPENS | DIRECTOR | 0 | $0 |
| PHIL WOOD | DIRECTOR | 0 | $0 |
| ROGER LADUKE | DIRECTOR | 0 | $0 |
| GEORGE SCHENA | DIRECTOR | 0 | $0 |
| GARY SOVA | DIRECTOR | 0 | $0 |
| BRIAN SYLVAIN | DIRECTOR | 0 | $0 |
| SEAN METCALFE | VICE-PRESIDE | 0 | $0 |
| KAYO CLIFFORD | PRESIDENT | 0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVE ARTHUR | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MARKIEWICZ | DIRECTOR | 0 | $0 |
| BREANN REGAN | DIRECTOR | 0 | $0 |
| ANTHONY SCHENA | TREASURER | 0 | $0 |
| HEATHER HADLEY | EXECUTIVE DI | 0 | $0 |
| BEN KANAAR | DIRECTOR | 0 | $0 |
| TODD SOVA | DIRECTOR | 0 | $0 |
| DANIEL E CASEY | DIRECTOR | 0 | $0 |
| JAMES P COPPENS | DIRECTOR | 0 | $0 |
| PHIL WOOD | DIRECTOR | 0 | $0 |
| ROGER LADUKE | DIRECTOR | 0 | $0 |
| GEORGE SCHENA | DIRECTOR | 0 | $0 |
| GARY SOVA | DIRECTOR | 0 | $0 |
| BRIAN SYLVAIN | DIRECTOR | 0 | $0 |
| SEAN METCALFE | VICE-PRESIDE | 0 | $0 |
| KAYO CLIFFORD | PRESIDENT | 0 | $0 |
| DAVE ARTHUR | DIRECTOR | 0 | $0 |
990-EZ for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIM MARKIEWICZ | DIRECTOR | 0 | $0 |
| BREANN REGAN | PRESIDENT | 0 | $0 |
| ANTHONY SCHENA | TREASURER | 0 | $0 |
| HEATHER HADLEY | EXECUTIVE DI | 0 | $0 |
| BEN KANAAR | DIRECTOR | 0 | $0 |
| TODD SOVA | DIRECTOR | 0 | $0 |
| DANIEL E CASEY | DIRECTOR | 0 | $0 |
| JAMES P COPPENS | DIRECTOR | 0 | $0 |
| PHIL WOOD | DIRECTOR | 0 | $0 |
| ROGER LADUKE | DIRECTOR | 0 | $0 |
| GEORGE SCHENA | DIRECTOR | 0 | $0 |
| GARY SOVA | DIRECTOR | 0 | $0 |
| BRIAN SYLVAIN | DIRECTOR | 0 | $0 |
| SEAN METCALFE | DIRECTOR | 0 | $0 |
| KAYO CLIFFORD | VICE-PRESIDE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 8155 ANNSBURY DR STE 104, SHELBY TWP, MI 48316-1913
- Signed the 990-EZ
- KAYO CLIFFORD, PRESIDENT
- Phone
- (586) 759-2140
- Website
- WWW.MIRCA.ORG
- Return prepared by
- SALLAN NEMES LYMAN & STRAKOVITS CPAS PC
Mission
TO ENGAGE IN THE FULL, FREE AND LAWFUL DISSEMINATION OF ROOFING INDUSTRY TECHNICAL KNOWLEDGE AND DATA; LAWFUL COOPERATION WITH OTHER RECOGNIZED GROUPS OF ROOFING CONTRACTORS AND OTHER CONSTRUCTION TRADE GROUPS; TO ENHANCE THE COMMON INTERESTS OF THE MEMBERSHIPS OF RECOGNIZED CHAPTERS THROUGHOUT THE STATE; TO CARRY ON FUNCTIONS OR ACTS INCIDENT THERETO NOT FORBIDDEN BY LAW, SUCH AS CONVENTIONS, SEMINARS, 1ST AID TRAINING AND AFFILIATIONS WITH HIGHER ECHELON ORGANIZATIONS SUCH AS N.R.C.A. & M.R.C.A., WHERE FURTHER INFORMATION IN ROOFING TECHNOLOGY IS OBTAINED.
Program accomplishments
- THE FULL, FREE AND LAWFUL DISSEMINATION OF ROOFING INDUSTRY TECHNICAL KNOWLEDGE AND DATA; CONVENTIONS, SEMINARS, 1ST AID TRAINING AND AFFILIATIONS.
- THE LAWFUL COOPERATION WITH OTHER RECOGNIZED GROUPS OF ROOFING CONTRACTORS AND OTHER CONSTRUCTION TRADE GROUPS.
- THE ENHANCEMENT OF THE COMMON INTERESTS OF THE MEMBERSHIPS OF RECOGNIZED CHAPTERS THROUGHOUT THE STATE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 38-2182065
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $110,569
- Income (IRS master file)
- $103,785
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $63,461 | $55,810 | $110,569 | IRS |
| 990-EZ | December 2024 | $47,231 | $59,792 | $102,917 | XML |
| 990-EZ | December 2023 | $57,517 | $68,643 | $115,478 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2182065).
Questions about MICHIGAN ROOFING CONTRACTORS ASSOC
- What is the EIN of MICHIGAN ROOFING CONTRACTORS ASSOC?
- The employer identification number (EIN) of MICHIGAN ROOFING CONTRACTORS ASSOC is 38-2182065.
- Is MICHIGAN ROOFING CONTRACTORS ASSOC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1978.
- Are donations to MICHIGAN ROOFING CONTRACTORS ASSOC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN ROOFING CONTRACTORS ASSOC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MICHIGAN ROOFING CONTRACTORS ASSOC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MICHIGAN ROOFING CONTRACTORS ASSOC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of MICHIGAN ROOFING CONTRACTORS ASSOC?
- The 990-EZ for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does MICHIGAN ROOFING CONTRACTORS ASSOC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $63,461, expenses of $55,810 and total assets of $110,569 at year end.
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