﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T11:05:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383133790</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ANDREWS HOOPER PAVLIK PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4295 OKEMOS RD STE 200</AddressLine1Txt>
        <CityNm>OKEMOS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>488646201</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208864370</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MICHIGAN STATE FIREMEN'S ASSOC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MEMORIAL AND EDUCATION SERVICES</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>8106359513</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 405</AddressLine1Txt>
        <CityNm>SWARTZ CREEK</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48473</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENNIFER BINKLEY</PersonNm>
      <PersonTitleTxt>SECRETARY/TREASURER</PersonTitleTxt>
      <PhoneNum>8106359513</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JULIE M PFEIFLE</PreparerPersonNm>
      <PTIN>P00751307</PTIN>
      <PhoneNum>5177060800</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.MSFASSOC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48166</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>37758</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7783</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2625</InvestmentIncomeAmt>
      <TotalRevenueAmt>48166</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>14298</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>12311</OtherExpensesTotalAmt>
      <TotalExpensesAmt>26609</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>21557</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>309531</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>331088</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>219516</BOYAmt>
        <EOYAmt>241073</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>90015</BOYAmt>
        <EOYAmt>90015</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>309531</BOYAmt>
        <EOYAmt>331088</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>309531</BOYAmt>
        <EOYAmt>331088</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE MICHIGAN STATE FIREMEN'S ASSOCIATION IS TO PROVIDE A FORUM FOR ITS MEMBERS TO DISSEMINATE THEIR THOUGHTS AND IDEAS FOR THE FIRE AND LIFE SAFETY SERVICE. TO PROVIDE EDUCATION PROGRAMS FOR FIRE SUPPRESSION, LIFE CARE, MANAGEMENT, AND PREVENTION. TO PROMOTE AND SUPPORT LEGISLATION THAT WILL PROVIDE GREATER SAFETY TO LIFE AND PROPERTY AGAINST FIRE DANGER AND OTHER EMERGENCIES OR DISASTERS FOR ALL EMERGENCY SERVICE PERSONNEL AND CITIZENS OF THE STATE OF MICHIGAN. (JOINT EFFORT BETWEEN MICHIGAN STATE FIREMEN'S ASSOCIATION AND THE MSFA MEMORIAL AND EDUCATION SERVICES CORPORATION.)</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTENANCE OF FIREMEN'S MEMORIAL IN ROSCOMMON COUNTY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14448</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SCHOLARSHIPS TO MEMBERS, MEMBER'S SPOUSES, AND MEMBER'S CHILDREN OF THE ASSOCIATION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4423</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTINUING EDUCATION CLASSES FOR FIREMEN AND OTHER SAFETY OFFICERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7738</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26609</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD FARR</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARC MARSHALL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENT CONNELL</PersonNm>
        <TitleTxt>1ST VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN HINTZ</PersonNm>
        <TitleTxt>2ND VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILLIAM SHAGENA</PersonNm>
        <TitleTxt>3RD VICE PRE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER BINKLEY</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JASON NEWFER</PersonNm>
        <TitleTxt>1ST DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARRY NARRIN</PersonNm>
        <TitleTxt>2ND DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRACE LOPEZ</PersonNm>
        <TitleTxt>3RD DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JENNIFER BINKLEY</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>9001 MILLER RD 10</AddressLine1Txt>
          <CityNm>SWARTZ CREEK</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48473</ZIPCd>
        </USAddress>
        <PhoneNum>8106359513</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>21723</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14876</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33317</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28519</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>37758</CurrentTaxYearAmt>
        <TotalAmt>136193</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>5050</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14488</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5175</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5683</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7783</CurrentTaxYearAmt>
        <TotalAmt>38179</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>26773</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29364</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38492</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34202</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>45541</CurrentTaxYearAmt>
        <TotalAmt>174372</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>174372</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>2751</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2506</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2972</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2386</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2625</CurrentTaxYearAmt>
        <TotalAmt>13240</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>2751</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2506</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2972</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2386</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2625</CurrentTaxYearAmt>
        <TotalAmt>13240</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>29524</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>31870</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41464</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36588</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48166</CurrentTaxYearAmt>
        <TotalAmt>187612</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.92940</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.92970</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.07000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.07000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>MICHIGAN STATE FIREMEN'S ASSOCIATION MEMORIAL AND EDUCATION SERVICES CORPORATION UNDER THE UMBRELLA OF THE MICHIGAN STATE FIREMEN'S ASSOCIATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PAST PRESIDENT SUPPLIES 72 BOARD LODGING 2,115 CONTINUING EDUCATION CLASSES 1,173 MEETING EXPENSES 4,790 EVENT EXPENSES 1,161 SCHOLARSHIP 3,000 TOTAL 12,311</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE MICHIGAN STATE FIREMEN'S ASSOCIATION IS TO PROVIDE A FORUM FOR ITS MEMBERS TO DISSEMINATE THEIR THOUGHTS AND IDEAS FOR THE FIRE AND LIFE SAFETY SERVICE. TO PROVIDE EDUCATION PROGRAMS FOR FIRE SUPPRESSION, LIFE CARE, MANAGEMENT, AND PREVENTION. TO PROMOTE AND SUPPORT LEGISLATION THAT WILL PROVIDE GREATER SAFETY TO LIFE AND PROPERTY AGAINST FIRE DANGER AND OTHER EMERGENCIES OR DISASTERS FOR ALL EMERGENCY SERVICE PERSONNEL AND CITIZENS OF THE STATE OF MICHIGAN. (JOINT EFFORT BETWEEN MICHIGAN STATE FIREMEN'S ASSOCIATION AND THE MSFA MEMORIAL AND EDUCATION SERVICES CORPORATION.)</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>