Nonprofit · EIN 38-2751416
MICHIGAN SPEECH COACHES INC
Tax-exempt (reinstated) · FARMINGTN HLS, MI 48336
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $226,171 | $215,485 | $10,686 | $50,926 | $950 | $49,976 |
| December 31, 2024 | 990 | $237,088 | $224,085 | $13,003 | $40,559 | $1,269 | $39,290 |
| December 31, 2023 | 990 | $200,200 | $187,437 | $12,763 | $27,543 | $1,256 | $26,287 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,264
- Membership dues
- $3,170
- Program service revenue
- $221,432
- Investment income
- $475
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $4,250
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $845
- Travel
- $12,671
- Program services (functional)
- $213,040
- Management and general (functional)
- $2,445
Balance sheet and other
- Total assets, start of year
- $40,559
- Total assets, end of year
- $50,926
- Total liabilities, end of year
- $950
- Net assets, end of year
- $49,976
- Gross receipts
- $226,171
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1998
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES RINEHART | SECRETARY Trustee or director, Officer | 2 | $0 |
| ELIZABETH CAMPBELL | TRUSTEE Trustee or director | 1 | $0 |
| TYLER BAAS | PRESIDENT ELECT Trustee or director, Officer | 1 | $0 |
| RUTH KAY | TREASURER Trustee or director, Officer | 2 | $0 |
| JOHN RUTHERFORD | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY BUTTS | TRUSTEE Trustee or director | 1 | $0 |
| HEATHER MCKAIG | PAST PRESIDENT Trustee or director, Officer | 2 | $0 |
| AMY JANZ | PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES RINEHART | SECRETARY Trustee or director, Officer | 2 | $0 |
| ELIZABETH CAMPBELL | TRUSTEE Trustee or director | 1 | $0 |
| TYLER BAAS | TRUSTEE Trustee or director | 1 | $0 |
| RUTH KAY | TREASURER Trustee or director, Officer | 2 | $0 |
| JOHN RUTHERFORD | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY BUTTS | TRUSTEE Trustee or director | 1 | $0 |
| HEATHER MCKAIG | PRESIDENT Trustee or director, Officer | 2 | $0 |
| AMY JANZ | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHARLES RINEHART | SECRETARY Trustee or director, Officer | 2 | $0 |
| ELIZABETH CAMPBELL | TRUSTEE Trustee or director | 1 | $0 |
| TYLER BAAS-PETERSON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| RUTH KAY | TREASURER Trustee or director, Officer | 2 | $0 |
| JOHN RUTHERFORD | TRUSTEE Trustee or director | 1 | $0 |
| JEFFREY BUTTS | TRUSTEE Trustee or director | 1 | $0 |
| HEATHER MCKAIG | TRUSTEE Trustee or director | 1 | $0 |
| AMY JANZ | TRUSTEE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 30941 CEDAR CREEK DR, FARMINGTN HLS, MI 48336-4993
- In care of
- % DEVORA MARSH
- Principal officer (990 for 2025)
- RUTH KAY, 30941 CEDAR CREEK DRIVE, FARMINGTON HILLS, MI 48336
- Signed the 990
- RUTH KAY, TREASURER
- Phone
- (248) 417-5252
- Website
- michiganspeechcoaches.org
- Return prepared by
- HEDGES & ASSOCIATES PC
Mission
TO EDUCATE STUDENTS, EDUCATIONAL INSTITUTIONS AND COMMUNITIES IN MICHIGAN ABOUT SPEECH ACTIVITIES
Program accomplishments
- MACKINAC SPRING CONFERENCE AND TOURNAMENT WAS HELD TO OFFER STUDENTS THE OPPORTUNITY TO COMPETE IN DEBATE, FORENSICS AND THEATER, AS WELL AS, PROVIDE PROFESSIONAL DEVELOPMENT FOR THEIR COACHES AND TEACHERS.Expenses $205,654 · revenue $214,657
- SUCCESSFULLY RAN A NOVICE STATE LEVEL TOURNAMENT FOR HIGH SCHOOL STUDENTSExpenses $3,136 · revenue $6,775
- GRANTS ARE AWARDED TO QUALIFIED INSTITUTIONS AND/OR CHARITIES TO FUND CAMPS FOCUSING ON SPEECH, DRAMA AND FORENSICSExpenses $4,250 · grants $4,250
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2751416
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $50,926
- Income (IRS master file)
- $226,171
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- August 10, 2015
- Reinstated
- Effective May 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $226,171 | $215,485 | $50,926 | IRS |
| 990 | December 2024 | $237,088 | $224,085 | $40,559 | IRS |
| 990 | December 2023 | $200,200 | $187,437 | $27,543 | XML |
| 990 | December 2022 | $172,962 | $183,691 | $13,623 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 38-2751416).
Questions about MICHIGAN SPEECH COACHES INC
- What is the EIN of MICHIGAN SPEECH COACHES INC?
- The employer identification number (EIN) of MICHIGAN SPEECH COACHES INC is 38-2751416.
- Is MICHIGAN SPEECH COACHES INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
- Are donations to MICHIGAN SPEECH COACHES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICHIGAN SPEECH COACHES INC 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 SPEECH COACHES INC 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 SPEECH COACHES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of MICHIGAN SPEECH COACHES INC?
- The 990 for the year ended December 31, 2025 names RUTH KAY.
- Who are the officers and directors of MICHIGAN SPEECH COACHES INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does MICHIGAN SPEECH COACHES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $226,171, expenses of $215,485 and total assets of $50,926 at year end.
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