Nonprofit · EIN 38-2333042
MICHIGAN SCHOOL OF PSYCHOLOGY
Tax-exempt · FARMINGTN HLS, MI 48334
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $6,861,749 | $6,334,371 | $527,378 | $12,388,596 | $2,906,164 | $9,482,432 |
| August 31, 2024 | 990 | $6,348,055 | $6,220,842 | $127,213 | $11,936,384 | $3,030,314 | $8,906,070 |
| August 31, 2023 | 990 | $5,983,527 | $6,006,002 | -$22,475 | $11,569,053 | $2,969,926 | $8,599,127 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $13,328
- Program service revenue
- $6,531,286
- Investment income
- $316,827
- Net gain from sales of assets
- $133,541
- Other revenue
- $308
Expenses
- Grants and similar amounts paid
- $16,500
- Compensation of officers, directors and key employees
- $777,719
- Other salaries and wages
- $3,181,820
- Salaries, compensation and benefits (total)
- $4,717,636
- Professional fundraising fees
- $0
- Legal fees
- $105,543
- Accounting fees
- $144,907
- Occupancy
- $328,109
- Depreciation
- $222,281
- Program services (functional)
- $4,355,814
- Management and general (functional)
- $1,893,152
- Fundraising (functional)
- $85,405
Balance sheet and other
- Total assets, start of year
- $11,936,384
- Total assets, end of year
- $12,388,596
- Total liabilities, end of year
- $2,906,164
- Net assets, end of year
- $9,482,432
- Land, buildings and equipment
- $4,971,412
- Publicly traded securities
- $4,011,265
- Net assets without donor restrictions
- $9,433,221
- Net assets with donor restrictions
- $49,211
- Gross receipts
- $7,574,443
- Employees
- 92
- Volunteers
- 9
- Year formed
- 1981
- State of legal domicile
- MI
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 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MIKE TYLER | VICE PRESIDENT OF ACADEMIC PROGRAMS Officer | 40 | $191,925 | $49,962 |
| BRIAN SPITSBERGEN | PRESIDENT (THRU 6/30/2025) Officer | 40 | $207,077 | $16,970 |
| TAMI JACOBS | VICE PRESIDENT OF SERVICES & OPERATIONS Officer | 40 | $170,175 | $501 |
| DIANE ZALAPI THRU 8312024 | VICE PRESIDENT / COO / CONSULTANT Officer | 40 | $131,741 | $29,919 |
| AMANDA MING | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $125,275 | $15,765 |
| DUSTIN SHEPLER | DIRECTOR OF CLINICAL TRAINING / CORE FACULTY Highest-paid employee | 40 | $119,323 | $19,336 |
| DANIELLE BALAGHITHRU 041825 | DIRECTOR OF PSYD PROGRAM / CORE FACULTY Highest-paid employee | 40 | $114,787 | $17,680 |
| DERRICK SEBREE | DIRECTOR OF MA PROGRAM/CORE FACULTY Highest-paid employee | 40 | $108,227 | $21,189 |
| PAUL CALLAN | CORE FACULTY Highest-paid employee | 40 | $109,961 | $6,790 |
| TANYA MARTIN AS OF 090124 | BOARD CHAIR BEGINNING Trustee or director, Officer | 1 | $0 | $0 |
| REBEKAH ASHLEY | BOARD VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANDRE JOHNSON | BOARD SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| STACEY GRAY | BOARD TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| GLENN FAYOLLE THRU 083124 | BOARD CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| MONA MAKKI | BOARD TRUSTEE Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAQUELYN WILSON | BOARD TRUSTEE Trustee or director | 1 | $0 |
| SEAN DE FOUR | BOARD TRUSTEE Trustee or director | 1 | $0 |
| SCOTT CRABILL THRU 101325 | BOARD TRUSTEE Trustee or director | 1 | $0 |
| BRIAN STOGNER AS OF 010125 | PRESIDENT Officer | 40 | $0 |
990 for the year ended August 31, 2024: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANE ZALAPI | VICE PRESIDENT/COO/CONSULTANT Officer | 40 | $201,214 | $35,809 |
| FRANCES BROWN | FORMER PRESIDENT Former | 40 | $163,580 | $34,227 |
| MIKE TYLER | VICE PRESIDENT OF ACADEMIC PROGRAMS Key employee | 40 | $162,333 | $28,155 |
| BRIAN SPITSBERGEN | PRESIDENT Officer | 40 | $149,157 | $4,100 |
| RUTH ANAN | DIRECTOR OF ABA PROGRAM Highest-paid employee | 40 | $107,109 | $29,891 |
| DUSTIN SHEPLER | DIRECTOR OF CLINICAL TRAINING/CORE FACULTY Highest-paid employee | 40 | $114,663 | $18,328 |
| DANIELLE BALAGHI | DIRECTOR OF PSYD PROGRAM/CORE FACULTY Highest-paid employee | 40 | $108,895 | $16,812 |
| AMANDA MING | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 40 | $107,471 | $12,053 |
| PAUL CALLEN | CORE FACULTY - PSYD PROGRAM Highest-paid employee | 40 | $108,860 | $6,733 |
| GLEN FAYOLLE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| TANYA MARTIN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANDRE JOHNSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| STACEY A GRAY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| REBEKAH ASHLEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MONA MAKKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JACQUELYN WILSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SEAN DE FOUR | TRUSTEE Trustee or director | 1 | $0 | $0 |
| SCOTT CRABILL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TAMI JACOBS EFF 224 | VICE PRESIDENT OF SERVICES & OPERATIONS Officer | 40 | $0 | $0 |
990 for the year ended August 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANCES BROWN | FORMER PRESI Trustee or director, Officer | 40 | $217,726 | $49,654 |
| DIANE ZALAPI | VICE PRESIDE Officer | 40 | $193,007 | $34,306 |
| RUTH ANAN PHD LP BCBA-D | DIRECTOR OF Highest-paid employee | 40 | $103,726 | $29,826 |
| DUSTIN SHEPLER PHD | DIRECTOR OF Highest-paid employee | 40 | $107,364 | $17,028 |
| JIM MAHER PHD | CLINIC DIREC Highest-paid employee | 40 | $105,706 | $7,314 |
| BRIAN SPITSBERGEN | PRESIDENT Trustee or director, Officer | 1 | $32,640 | $0 |
| REBEKAH ASHLEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GLEN FAYOLLE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| STACEY A GRAY | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DEANDRE LIPSCOMB | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MONA MAKKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TANYA MARTIN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| SOOK WILKINSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JACQUELYN WILSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 26811 ORCHARD LAKE RD, FARMINGTN HLS, MI 48334-4512
- Principal officer (990 for 2024)
- BRIAN STOGNER, 26811 ORCHARD LAKE RD, FARMINGTON HILLS, MI 48334
- Signed the 990
- BRIAN STOGNER, PRESIDENT
- Phone
- (248) 476-1122
- Website
- WWW.MSP.EDU
- Return prepared by
- SIKICH LLC
Mission
EDUCATE PSYCHOLOGISTS TODAY WHO WILL TRANSFORM OUR WORLD TOMORROW. WE PROVIDE EXPERIENTIAL AND SCHOLARLY TRAINING IN CLINICAL PSYCHOLOGY FOR STUDENTS WHO WANT TO MAKE A DIFFERENCE. OUR EXPERIENCED FACULTY OF PRACTITIONER-SCHOLARS TEACH PSYCHOLOGICAL THEORY, TECHNIQUE AND SKILLS NEEDED FOR PRACTICE. OUR ALUMNI BECOME CLINICIANS WHO HELP CHANGE THE LIVES OF PEOPLE IN COMMUNITY CLINICS, HOSPITALS, SHELTERS, PRISONS, AND IN PRIVATE PRACTICE.
Program accomplishments
- IN ACCORDANCE WITH ITS MISSION, DURING THE 2024-2025 ACADEMIC YEAR, THE MICHIGAN SCHOOL OF PSYCHOLOGY ENROLLED 192 FULL-AND PART-TIME STUDENTS IN THE MASTER OF ARTS, APPLIED BEHAVIOR ANALYSIS CERTIFICATE, AND DOCTOR OF PSYCHOLOGY PROGRAMS (56.8% MA PROGRAM, 1% ABA PROGRAM, AND 42.2% DOCTORAL PROGRAM). IN THE 2024-2025 ACADEMIC YEAR, 64 INDIVIDUALS EARNED A MASTER OF ARTS IN CLINICAL PSYCHOLOGY DEGREE, 2 INDIVIDUALS EARNED A CERTIFICATE IN APPLIED BEHAVIOR ANALYSIS, AND 18 INDIVIDUALS EARNED A DOCTOR OF PSYCHOLOGY IN CLINICAL PSYCHOLOGY DEGREE.Expenses $3,973,698 · grants $16,500 · revenue $6,471,870
- THE MICHIGAN SCHOOL PSYCHOLOGICAL CLINIC SERVES A VITAL ROLE IN THE LOCAL COMMUNITY ADDING VALUE BY PROVIDING HIGH-QUALITY, LOW-COST MENTAL HEALTH SERVICES, INCLUDING PSYCHOLOGICAL AND EDUCATIONAL TESTING. DURING THE 2024-2025 ACADEMIC YEAR THE CLINIC PROVIDED 2,441 THERAPY SESSIONS AND COMPLETED 34 ASSESSMENTS.Expenses $382,116 · revenue $59,416
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 38-2333042
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1981
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,388,596
- Income (IRS master file)
- $7,574,443
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $6,861,749 | $6,334,371 | $12,388,596 | XML |
| 990 | August 2024 | $6,348,055 | $6,220,842 | $11,936,384 | XML |
| 990 | August 2023 | $5,983,527 | $6,006,002 | $11,569,053 | XML |
| 990 | August 2022 | $6,562,014 | $5,460,386 | $11,594,534 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | 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 38-2333042).
Questions about MICHIGAN SCHOOL OF PSYCHOLOGY
- What is the EIN of MICHIGAN SCHOOL OF PSYCHOLOGY?
- The employer identification number (EIN) of MICHIGAN SCHOOL OF PSYCHOLOGY is 38-2333042.
- Is MICHIGAN SCHOOL OF PSYCHOLOGY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to MICHIGAN SCHOOL OF PSYCHOLOGY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICHIGAN SCHOOL OF PSYCHOLOGY 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 SCHOOL OF PSYCHOLOGY due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MICHIGAN SCHOOL OF PSYCHOLOGY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of MICHIGAN SCHOOL OF PSYCHOLOGY?
- The 990 for the year ended August 31, 2025 names BRIAN STOGNER.
- Who are the officers and directors of MICHIGAN SCHOOL OF PSYCHOLOGY?
- The 990 for the year ended August 31, 2025 lists 19 people; 9 received compensation from the organization, the highest $191,925 (MIKE TYLER, VICE PRESIDENT OF ACADEMIC PROGRAMS).
- How much revenue does MICHIGAN SCHOOL OF PSYCHOLOGY have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $6,861,749, expenses of $6,334,371 and total assets of $12,388,596 at year end.
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