2024-02-21T08:07:00-06:00 2023-06-30 310800053 CLARK SCHAEFER HACKETT & CO 3505 COOLIDGE RD EAST LANSING MI 48823 990 2022-07-01 383009741 MICHIGAN ASSOCIATION OF ADMINISTRATORS OF SPECIAL EDUCATION MICH 8103587090 2425 EAST GRAND RIVER AVE 1 LANSING MI 48912 DEREK COOLEY PRESIDENT 8103587090 2024-01-31 1 DEREK COOLEY 999009999 0 ESTHER DANIEL P01285343 5173515508 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DEREK COOLEY 2425 EAST GRAND RIVER AVE 1 LANSING MI 48912 3936675 0 X WWW.MAASE.ORG X 1991 MI PROMOTION OF SPECIAL EDUCATION DEVELOPMENT. 11 11 0 11 0 0 2933886 3086940 393865 843079 34 603 6236 6053 3334021 3936675 5230 0 0 0 170468 253730 0 0 0 2853353 3507716 3029051 3761446 304970 175229 1201528 1354809 656258 634310 545270 720499 X MAASE PROVIDES OPPORTUNITIES FOR LEADERSHIP DEVELOPMENT, COLLABORATION, AND ADVOCACY. WE DO THIS IN PARTNERSHIP WITH OUR MEMBERS - TO SHAPE POLICIES AND PRACTICES TO IMPROVE OUTCOMES FOR STUDENTS WITH DISABILITIES. 0 1 PROFESSIONAL DEVELOPMENT OF THE ORGANIZATIONAL MEMBERS IN THE AREA OF SPECIAL EDUCATION AS WELL AS UPDATING MEMBERS ON CURRENT SPECIAL EDUCATION ISSUES. MANAGE THE CREATION OF FREE VIRTUAL LEARNING MATERIALS FOR INDIVIDUALS WITH DISABILITIES AS OUTLINED IN THE STATE OF MICHIGAN BUDGET BOILERPLATE. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 0 0 0 0 0 1 1 0 0 0 X 11 11 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X MANER COSTERISAN 5173237500 2425 E GRAND RIVER AVE STE 1 LANSING MI 48912 DEREK COOLEY PRESIDENT 5.00 X X 0 0 0 CONCETTA LEWIS VICE PRESIDENT 5.00 X X 0 0 0 LAUREN EARDLEY VICE PRESIDENT-ELECT 5.00 X 0 0 0 KARLIE PARKER TREASURER 5.00 X X 0 0 0 SUE TOTH SECRETARY 5.00 X X 0 0 0 RENEE THELEN PAST PRESIDENT 5.00 X 0 0 0 DEB ZELINSKI BOARD MEMBER 5.00 X 0 0 0 MARY ZANN BOARD MEMBER 5.00 X 0 0 0 CRYSTAL CUTLER BOARD MEMBER 5.00 X 0 0 0 KIRSTEN MYERS BOARD MEMBER 5.00 X 0 0 0 DEANA TUCZEK BOARD MEMBER 5.00 X 0 0 0 ABBY CYPHER EXECUTIVE DIRECTOR 40.00 X 180459 0 40214 180459 0 40214 1 0 1 0 GREAT LAKES REALITY LAB 2722 E MICHIGAN AVENUE LANSING MI 49346 CONTENT DEVELOPMENT 2421249 INGHAM ISD 2630 WEST HOWELL ROAD MASON MI 48854 PROFESSIONAL SERVICES 181022 KRISTINE GULLEN 11392 MOUNTAIN WOODS DRIVE THOMPSONVILLE MI 49683 CONSULTING 108331 3 3083084 3856 3086940 REGISTRATIONS/MEETINGS 900099 638209 638209 DUES 900099 204870 204870 843079 603 603 MISCELLANEOUS REVENUE 900099 6053 6053 6053 3936675 849132 0 603 X 253730 18070 67075 3600 467800 11100 36456 18175 419238 1598 PROGRAM EXPENSES 2388654 BOARD EXPENSES 58555 MISCELLANEOUS 14915 BAD DEBT 1730 750 3761446 547260 936775 116787 117067 519321 289957 18160 11010 8836 8836 0 0 1201528 1354809 497300 369782 158958 264528 656258 634310 X 545270 685280 35219 545270 720499 1201528 1354809 175229 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 204870 3600 6600 10200 10200 8836 8836 0 0 X 3936675 0 3936675 0 3936675 3761446 0 3761446 0 3761446 PART X, LINE 2: MICHIGAN ASSOCIATION OF ADMINISTRATORS OF SPECIAL EDUCATION IS TAX-EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE CODE REQUIRES THAT TAX-EXEMPT ORGANIZATIONS MUST COMPLY WITH FEDERAL TAX LAW TO MAINTAIN TAX-EXEMPT STATUS AND AVOID PENALTIES. THE ASSOCIATION IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS AS DEFINED BY SECTION 509(A)(1) OF THE CODE. THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF JUNE 30, 2023, THE ASSOCIATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY, NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT JUNE 30, 2023, THE ASSOCIATION'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. 0 0 0 ABBY CYPHER EXECUTIVE DIRECTOR 180459 0 0 0 0 0 30449 0 9765 0 220673 0 0 0 FORM 990, PART III, LINE 3 WE STILL COLLABORATE WITH THE MICHIGAN COUNCIL FOR EXCEPTIONAL CHILDREN FOR THE CREATION OF FREE VIRTUAL LEARNING. HOWEVER, THEY ARE NOW INCLUDED IN PROGRAM 4B AND THUS NO LONGER SEPARATELY STATED AS A DISTINCT PROGRAM. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTS AN OUTISDE FIRM TO PROVIDE EXECUTIVE DIRECTOR SERVICES. FORM 990, PART VI, SECTION A, LINE 6 MAASE HAS THREE LEVELS OF MEMBERSHIP: 1. INTERNATIONAL MEMBERSHIP: INTERNATIONAL MEMBERS MUST HOLD CONCURRENT MEMBERSHIP IN THE INTERNATIONAL COUNCIL FOR EXCEPTIONAL CHILDREN AND THE INTERNATIONAL COUNCIL OF ADMINISTRATORS OF SPECIAL EDUCATION. MAASE SHALL MAINTAIN A MINIMUM OF 15 PAID INTERNATIONAL MEMBERS WHO SHALL MEET THE QUALIFICATIONS ESTABLISHED BY THE INTERNATIONAL CEC REPRESENTATIVE ASSEMBLY AND AS MAY HAVE BEEN SUPPLEMENTED BY CASE. 2. STATE MEMBERSHIP: STATE LEVEL MEMBERSHIP IS OPEN TO: A. ANY INDIVIDUAL WHO IS CURRENTLY APPROVED AND EMPLOYED AS A SPECIAL EDUCATION SUPERVISOR, DIRECTOR, PLANNER OR COORDINATOR WHO HAS THE PRIMARY RESPONSIBILITY FOR ADMINISTRATION, DIRECTION, SUPERVISION AND COORDINATION OF SPECIAL EDUCATION PROGRAMS AND SERVICES FOR EXCEPTIONAL CHILDREN INCLUDING STATE, INTERMEDIATE AND LOCAL PROGRAMS APPROVED BY MICHIGAN DEPARTMENT OF EDUCATION. B. UNIVERSITY OR COLLEGE PERSONNEL HAVING RESPONSIBILITIES RELATED TO SPECIAL EDUCATION. C. MICHIGAN DEPARTMENT OF EDUCATION PERSONNEL HAVING ADMINISTRATIVE AND/OR CONSULTATIVE RESPONSIBILITIES FOR SPECIAL EDUCATION. D. PERSONS IN THE ADMINISTRATIVE ROLE OF BUILDING PRINCIPALS WHO ALSO DIRECTLY SUPERVISE SPECIAL EDUCATION PROGRAMS AND SPECIAL EDUCATION CERTIFIED STAFF THAT COORDINATES SPECIAL EDUCATION PROGRAMS. E.PERSONS IN ADMINISTRATIVE POSITIONS IN FEDERALLY SPONSORED PROGRAMS FOR EXCEPTIONAL CHILDREN. F. AND SUCH OTHERS AS ARE RECOMMENDED TO AND APPROVED BY TO THE EXECUTIVE BOARD. 3. NONVOTING ASSOCIATE MEMBERSHIP: ANY INDIVIDUAL WHO DOES NOT MEET THE REQUIREMENTS FOR REGULAR INTERNATIONAL OR STATE MEMBERSHIP (I.E., RETIREES, ASPIRING ADMINISTRATORS, PROFESSIONALS IN RELATED FIELDS) MAY BECOME A NONVOTING ASSOCIATE MEMBER UPON THE RECOMMENDATION OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF BOARD MEMBERS ARE VOTED UPON BY THE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE MAASE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS ENTITLED TO VOTE. THE BYLAWS MAY ONLY BE AMENDED BY A MAJORITY VOTE OF THE MEMBERS IN GOOD STANDING AT A REGULAR OR SPECIAL MEETING OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 HAS BEEN REVIEWED BY THE EXECUTIVE DIRECTOR, BOARD PRESIDENT, AND TREASURER PRIOR TO ITS FILING. COPIES OF THE 990 ARE DISTRIBUTED TO ALL BOARD MEMBERS AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS MONITORED THROUGH AN ANNUAL REVIEW BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD UTILIZED THE ASAE COMPARABILITY STUDY FOR EXECUTIVE DIRECTORS, AS WELL AS COMPARISON DATA FROM MICHIGAN EDUCATION ASSOCIATIONS OF SIMILAR SIZE. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS READILY AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES 271,629. GRANT MANAGEMENT 196,171. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.