2026-03-12T09:00:14-05:00 2025-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2025-01-01 237471912 CLERICAL-TECHNICAL UNION OF MICHIGAN STATE UNIVERSITY CLER 5173551903 2990 LAKE LANSING ROAD 100 EAST LANSING MI 48823 DEB BITTNER PRESIDENT 5173551903 2026-03-04 1 ANASTASIA LOEW CPA P03014873 5173237500 2026-03-05 2025 2025-03-06 01:10:19Z DEB BITTNER 2990 LAKE LANSING ROAD 100 EAST LANSING MI 48823 698810 0 X WWW.CTUMSU.ORG X 1974 MI LABOR UNION REPRESENTING CLERICAL AND TECHNICAL EMPLOYEES OF MICHIGAN STATE UNIVERSITY. 11 7 7 30 0 0 0 0 516203 518774 210872 174036 -14093 -19243 712982 673567 0 0 0 0 419769 498878 0 0 0 298723 756579 718492 1255457 -5510 -581890 6434850 6259673 24169 32728 6410681 6226945 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. 1,306 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 17 0 1 7 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 1731 0 0 ROSIE GARCIA DIRECTOR 5.00 X 1731 0 0 JANET HERSHBERGER DIRECTOR 5.00 X 1731 0 0 BARBARA BREEDLOVE DIRECTOR 5.00 X 1731 0 0 ANDREA PARKER DIRECTOR 5.00 X 1731 0 0 STEPHEN STOFFLET DIRECTOR 5.00 X 1731 0 0 SCOTT ISHAM DIRECTOR 5.00 X 644 0 0 MICHELLE JENKINS SECRETARY 5.00 X X 2597 0 0 TRACY RICH TREASURER 10.00 X X 17812 0 3847 ANDREA RAFFERTY VICE PRESIDENT (ENDED 10/25) 5.00 X X 16866 0 3847 LESLIE FERNANDEZ-LOPEZ DIRECTOR/VICE PRESIDENT 5.00 X X 1878 0 0 DEB BITTNER PRESIDENT 40.00 X X 75213 0 15388 125396 0 23082 0 0 0 1 0 MEMBERSHIP DUES 541900 518774 518774 518774 174036 174036 6000 25243 -19243 -19243 -19243 673567 518774 0 154793 148478 220703 12111 93746 23840 54 31721 33458 22099 52452 3294 16187 24089 13441 MEMBERSHIP ACTIVITY 530350 PUBLIC RELATIONS 11652 UNION DUES 7598 UNION REP PER DIEM 6895 3289 1255457 38459 169311 1239 1014 17624 22120 1128968 501970 651088 626998 5699724 5420179 26716 20051 6434850 6259673 23719 32278 450 450 24169 32728 X 6410681 6226945 6410681 6226945 6434850 6259673 -581890 398154 0 X 0 1 X 1 0 0 1 0 985418 375856 609562 60409 46212 14197 56016 53757 2259 27125 26145 980 626998 X 1168467 398154 104961 25243 528358 640109 33458 33458 673567 1352203 104961 25243 130204 1221999 33458 33458 1255457 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 25,243. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 25,243. 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 $49,752 IN WAGES AND $15,388 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. TRACY RICH, TREASURER, RECEIVED $15,215 IN WAGES AND $3,847 IN BENEFITS FROM MICHIGAN STATE UNIVERSITY. ANDREA RAFFERTY, VICE PRESIDENT, RECEIVED $15,371 IN WAGES AND $3,847 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.