2024-08-06T11:10:37-05:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 237471912 CLERICAL-TECHNICAL UNION OF MICHIGAN STATE UNIVERSITY CLER 5173551903 2990 LAKE LANSING ROAD 100 EAST LANSING MI 48823 DEB BITTNER PRESIDENT 5173551903 2024-07-22 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2024-07-20 2023 2024-08-08 14:25:15Z DEB BITTNER 2990 LAKE LANSING ROAD 100 EAST LANSING MI 48823 717035 0 X WWW.CTUMSU.ORG X 1974 MI LABOR UNION REPRESENTING CLERICAL AND TECHNICAL EMPLOYEES OF MICHIGAN STATE UNIVERSITY. 11 7 5 30 0 0 0 0 509459 490939 165914 218146 -6993 -12657 668380 696428 0 0 0 0 493721 336296 0 0 0 281254 268302 774975 604598 -106595 91830 5576034 6033108 47121 15615 5528913 6017493 CLERICAL-TECHNICAL UNION OF MICHIGAN STATE UNIVERSITY SEEKS TO EMPOWER OUR MEMBERS TO EXERT CONTROL AND CHOICE OVER THEIR OWN LIVES. 0 0 CTU OF MSU IS A UNION THAT REPRESENTS CLERICAL AND TECHNICAL EMPLOYEES OF MICHIGAN STATE UNIVERSITY AND PROVIDES A COLLECTIVE BARGAINING PROGRAM FOR THE BENEFIT OF APPROX. 1,327 MEMBERS. 0 0 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 16 0 1 5 1 0 0 0 0 0 0 0 0 X 11 7 0 1 0 0 1 0 1 1 1 0 0 1 0 1 1 1 1 0 X ANGELICA GARCIA 5173551903 2990 LAKE LANSING ROAD SUITE 100 EAST LANSING MI 48823 JAN WALLACE DIRECTOR 5.00 X 1565 0 0 ROSIE GARCIA DIRECTOR 5.00 X 1565 0 0 JANET HERSHBERGER DIRECTOR 5.00 X 1565 0 0 BARBARA BREEDLOVE DIRECTOR 5.00 X 1565 0 0 ANDREA RAFFERTY DIRECTOR 5.00 X 1565 0 0 ANDREA PARKER DIRECTOR 5.00 X 1565 0 0 STEPHEN STOFFLET DIRECTOR 5.00 X 1565 0 0 MICHELLE JENKINS SECRETARY 5.00 X X 2348 0 0 TRACY RICH TREASURER 10.00 X X 19048 0 3702 KRISTEN RULE VICE PRESIDENT 5.00 X X 18897 0 3702 DEB BITTNER PRESIDENT 40.00 X X 86401 0 14808 137649 0 22212 0 0 0 1 0 MEMBERSHIP DUES 541900 490939 490939 490939 152409 152409 7950 20607 -12657 -12657 -12657 65737 0 65737 65737 65737 696428 490939 0 205489 41567 213032 23571 38983 19143 18213 24045 28253 22174 40163 4427 10402 24709 13578 NEGOTIATIONS 45777 PUBLIC RELATIONS 14965 MISCELLANEOUS 8283 MEMBERSHIP ACTIVITY 7373 5940 604598 63880 50931 839 4341 11595 15038 1125984 453577 696458 672407 4793658 5259223 9604 31168 5576034 6033108 46721 15615 400 0 47121 15615 X 5528913 6017493 5528913 6017493 5576034 6033108 91830 396750 0 X 0 1 X 1 0 0 1 0 985418 338655 646763 60409 38201 22208 54221 50814 3407 25936 25907 29 672407 X 1185655 396750 100123 20607 517480 668175 28253 28253 696428 697075 100123 20607 120730 576345 28253 28253 604598 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 THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 20,607. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 20,607. 0 0 0 SCHEDULE J EXPLANATION MICHIGAN STATE UNIVERSITY, AN UNRELATED PARTY, COMPENSATED THE PRESIDENT, VICE PRESIDENT AND TREASURER FOR THEIR SERVICES RENDERED TO THE ORGANIZATION. DEB BITTNER, PRESIDENT, RECEIVED $46,635 IN WAGES AND $14,808 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. TRACY RICH, TREASURER, RECEIVED $14,201 IN WAGES AND $3,702 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. KRISTEN MARIE RULE, VICE PRESIDENT, RECEIVED $14,352 IN WAGES AND $3,702 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. FORM 990, PART VI, SECTION A, LINE 3 THE SERVICES OF THE PRESIDENT, VICE PRESIDENT & TREASURER ARE PROVIDED TO THE ORGANIZATION UNDER A MANAGEMENT SERVICES AGREEMENT WITH AN UNRELATED PARTY. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A LABOR UNION. FORM 990, PART VI, SECTION A, LINE 7B ONLY MEMBERS WHO HAVE SATISFIED THE DUES REQUIREMENTS OF THIS ARTICLE ARE ELIGIBLE TO HOLD OFFICE AND TO VOTE IN ELECTIONS OR OTHER REFERENDUMS CONDUCTED BY THE UNION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS RECEIVED BY THE ORGANIZATION'S PRESIDENT WHO REVIEWS THE RETURN WITH THE TREASURER AND FINANCIAL COORDINATOR FOR ACCURACY. ANY ISSUES ARE DISCUSSED WITH THE CPA AND NECESSARY CHANGES ARE MADE. UPON THE PRESIDENT'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE EXECUTIVE BOARD. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 15 AN EXPENSE PER DIEM FOR EXECUTIVE BOARD MEMBERS SHALL BE PAID MONTHLY. THE PER DIEM IS DETERMINED BY MULTIPLYING THE APPROPRIATE INDEX FACTOR BY 10 TIMES THE MINIMUM HOURLY SALARY OF THE LOWEST CT UNION GRADE LEVEL. SUCH PER DIEM SHALL BE ADJUSTED WITH EACH GENERAL INCREASE. THIS FORMULA IS DETERMINED BY THE CT UNION CONSTITUTION. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS AVAILABLE UPON REQUEST.