2024-11-15T19:41:02-06:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 383007441 MICHIGAN ASSESSORS ASSOCIATION MICH 5176941502 PO BOX 1126 MT PLEASANT MI 48804 AMANDA LACELLE PRESIDENT 5174246543 2024-11-11 1 1 MADALYN A HENRY CPA P01593548 5173237500 2024-11-09 2023 2024-10-15 13:58:12Z AMANDA LACELLE PO BOX 1126 MT PLEASANT MI 48804 239872 0 X WWW.MAA-USA.ORG X 1972 MI TO IMPROVE THE STANDARDS OF ASSESSMENT PRACTICE. 16 16 0 120 23329 0 0 0 231630 237569 21 1933 172 370 231823 239872 0 0 0 0 0 0 0 0 0 180729 203216 180729 203216 51094 36656 253713 290369 0 0 253713 290369 TO IMPROVE THE STANDARDS OF ASSESSMENT PRACTICE; PROVIDE A CLEARING HOUSE FOR THE COLLECTION AND DISTRIBUTION OF USEFUL INFORMATION RELATIVE TO ASSESSMENT PRACTICE; AND PROMOTE JUSTICE AND EQUITY IN THE DISTRIBUTION OF THE TAX BURDEN. 0 0 THE ASSOCIATION PROVIDES EDUCATION OPPORTUNITIES FOR CERTIFICATION AND CONTINUING PROFESSIONAL EDUCATION OF ASSESSORS IN COLLABORATION WITH THE MICHIGAN STATE TAX COMMISSION. IN 2023 VIRTUAL AND IN PERSON CLASSES WERE HELD FOR CONTINUING EDUCATION CREDITS AND TESTED COURSES FOR THE STATE OF MICHIGAN ASSESSOR EDUCATION CREDIT. THE ASSOCIATION PUBLISHES A BI-MONTHLY MAGAZINE TO PROVIDE MEMBERS WITH RELEVANT NEWS, INDUSTRY ARTICLES, STATE TAX COMMISSION DEVELOPMENTS, MICHIGAN TAX TRIBUNAL AND COURT DECISIONS. THE LEGISLATIVE COMMITTEE MEETS WITH LEGISLATORS AND PROVIDES TESTIMONY TO VARIOUS COMMITTEES TO OFFER PRACTICAL SOLUTIONS FOR IMPLEMENTATION OF NEW LAWS AND POLICIES. THE COMMITTEE ALSO RECOMMENDS OFFICIAL POSITIONS ON LEGISLATIVE PROPOSALS. 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 0 1 1 0 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X X HEATHER BOUCK 6164564585 11842 STONE BLUFF DR GRAND LEDGE MI 48837 X SHALICE NORTHROP DISTRICT I REPRESENTATIVE 1.00 X 0 0 0 SHILA KIANDER DISTRICT I REPRESENTATIVE 1.00 X 0 0 0 DONNA VANDERVRIES DISTRICT II REPRESENTATIVE 1.00 X 0 0 0 SHARON FRISCHMAN DISTRICT II REPRESENTATIVE 1.00 X 0 0 0 JOHN BAUMAN DISTRICT II REPRESENTATIVE 1.00 X 0 0 0 KELLY TIMM DISTRICT III REPRESENTATIV 1.00 X 0 0 0 DEBRA KOPP DISTRICT III REPRESENTATIV 1.00 X 0 0 0 JAMES GEIERMANN DISTRICT III REPRESENTATIV 1.00 X 0 0 0 CINDY DAVIS MTA REPRESENTATIVE 1.00 X 0 0 0 MELLISA HAYDUK MAED REPRESENTATIVE 1.00 X 0 0 0 RON PATTI SUBSCRIBING MEMBER 1.00 X 0 0 0 STEPHANIE BOERMAN SECRETARY 1.00 X X 0 0 0 ELIZABETH TOBIAS TREASURER 1.00 X X 0 0 0 AMANDA LACELLE VICE PRESIDENT 1.00 X X 0 0 0 JAMES H ELROD PRESIDENT 1.00 X X 0 0 0 ANTHONY MEYAARD PAST PRESIDENT 1.00 X X 0 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP DUES 900099 88970 88970 CONFERENCE INCOME 900099 87200 87200 EDUCATION 611430 38070 38070 MAGAZINE INCOME 541800 23329 23329 237569 1933 1933 MISCELLANEOUS 900099 370 370 370 239872 214610 23329 1933 6200 30000 34803 72819 EDUCATION EXPENSES 19707 EDITOR EXPENSES 16680 MEMBERSHIP SERVICES 16592 BOARD EXPENSES 4328 2087 203216 185135 153864 68578 136505 253713 290369 0 0 X 253713 290369 253713 290369 253713 290369 36656 0 X 1 X 0 1 0 1 0 0 0 X PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF 3 TO 4 YEARS. FORM 990, PART VI, SECTION A, LINE 6 MICHIGAN ASSESSORS ASSOCIATION IS A PROFESSIONAL ORGANIZATION WHERE ITS MEMBERS ENJOY THE BENEFITS OF EDUCATIONAL SERVICES OF THE PROFESSION. FORM 990, PART VI, SECTION A, LINE 7A BOARD OF DIRECTORS ARE ELECTED AT LARGE AT ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B A BOARD MEMBER WILL REVIEW THE FORM 990 BEFORE THE TAX RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY REVIEW CONFLICT OF INTEREST POLICY AND SIGN AGREEMENT TO DISCLOSE ANY CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC ON THEIR OWN WEBSITE, AND UPON REQUEST.