2026-02-05T11:19:22-06:00 2025-09-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-10-01 382954192 MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS MICH 5174849761 120 N WASHINGTON SQUARE 110A LANSING MI 48933 DARA HOOD TREASURER 5174849761 2026-02-05 1 1 ANASTASIA LOEW CPA P03014873 5173237500 2026-02-05 2024 2025-03-06 01:10:19Z DARA HOOD 120 N WASHINGTON SQUARE 110A LANSING MI 48933 409928 0 X WWW.MACDC.US X 1990 MI TO ORGANIZE, EDUCATE AND UPDATE DRAIN COMMISSIONER MEMBERS. 12 12 0 200 80035 49147 18030 18570 395122 384670 3380 3597 2920 3091 419452 409928 0 0 0 0 0 3500 0 0 0 403772 365185 403772 368685 15680 41243 334903 291176 132309 47339 202594 243837 TO ORGANIZE, EDUCATE AND UPDATE DRAIN COMMISSIONER MEMBERS REGARDING ANY AND ALL ISSUES RELATING TO THE DUTIES AND RESPONSIBILITIES OF THE OFFICE OF DRAIN COMMISSIONER. 0 0 CONFERENCE(S) AND SEMINARS - USED TO INFORM THE MEMBERSHIP ON THE OPERATION OF DRAIN DISTRICTS AND OF DRAIN COMMISSION OFFICES, OVER 500 ATTENDEES WERE SERVED. 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 2 0 1 0 1 1 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X DARA HOOD 5174849761 120 N WASHINGTON SQUARE 110A LANSING MI 48933 ANDY SMITS DIRECTOR 1.00 X 0 0 0 JOE PARMAN DIRECTOR 1.00 X 0 0 0 MATT WORD DIRECTOR 1.00 X 0 0 0 TODD SATTLER DIRECTOR 1.00 X 0 0 0 JOE BUSH DIRECTOR 1.00 X 0 0 0 ERIK TAMLYN DIRECTOR 1.00 X 0 0 0 BRIAN WENDLING IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DARA HOOD TREASURER 2.00 X X 3000 0 0 BERNIE BARNES SECRETARY 1.00 X X 0 0 0 LARRY PROTASIEWICZ SECOND VICE PRESIDENT 1.00 X X 0 0 0 ELMEKA STEELE FIRST VICE PRESIDENT 1.00 X X 0 0 0 MIKE HARD PRESIDENT 1.00 X X 0 0 0 3000 0 0 0 0 0 0 0 10440 8130 18570 CONFERENCES & MEETINGS 611430 207585 207585 MEMBERSHIP DUES 900099 80050 80050 PUBLICATIONS 541800 80035 80035 EDUCATION 611430 17000 17000 384670 3597 3597 0 10440 0 0 2941 0 2941 2941 MISCELLANEOUS INCOME 900099 150 150 150 409928 304785 80035 6538 3500 48000 53644 9562 29604 1066 560 184812 PUBLICATION EXPENSE 20623 UBI TAX 8302 BANK CHARGES 8031 MISCELLANEOUS EXPENSE 981 368685 84436 12359 244794 278817 1050 0 4623 0 334903 291176 87014 14214 45295 33125 132309 47339 X 202594 243837 202594 243837 334903 291176 41243 0 X 1 X 0 1 0 0 0 0 80050 29604 36300 65904 65904 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 THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED AND RESTATED ITS BYLAWS DURING THE CURRENT FISCAL YEAR. SIGNIFICANT CHANGES INCLUDED A REVISION TO THE NUMBER OF MEMBERS REQUIRED TO CONSTITUTE A QUORUM AND UPDATES TO THE TOTAL NUMBER AND COMPOSITION OF THE BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 6 MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS HAS FOUR TYPES OF MEMBERSHIPS. THESE MEMBERSHIPS INCLUDE FULL MEMBERS, ASSOCIATE MEMBERS, HONORARY MEMBERS AND LIFE MEMBERS. ELIGIBILITY FOR MEMBERSHIPS INCLUDES COUNTY DRAIN COMMISSIONERS, DIRECTOR OF AGRICULTURE OF THE STATE OF MICHIGAN AND THOSE DEPUTIES APPOINTED BY THE DIRECTOR, AND ANY PERSON OR PERSONS AUTHORIZED BY LAW TO PERFORM THE DUTIES OF THE OFFICE OF A COUNTY DRAIN COMMISSIONER. FORM 990, PART VI, SECTION A, LINE 7A NOTWITHSTANDING THE NUMBER OF FULL MEMBERSHIPS IT HAS, EACH COUNTY SHALL BE ENTITLED TO ONLY ONE VOTE AS TO ALL CORPORATE MATTERS PUT TO VOTE, INCLUDING VOTING FOR THE PURPOSE OF ELECTING DIRECTORS TO SUCCEED THOSE WHOSE TERMS HAVE EXPIRED. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS RECEIVED AND REVIEWED FOR ACCURACY BY THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL, IT IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS THE POLICY ANNUALLY AND EACH MEMBER IS REQUIRED TO DISCLOSE ANY CONFLICTS. THE BOARD MEMBERS' RESPONSES ARE INCORPORATED INTO THE BOARD MINUTES. AT ANY TIME THROUGHOUT THE YEAR, BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OR POTENTIAL CONFLICTS THAT MIGHT ARISE. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST.