Nonprofit · EIN 23-7042131
MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC
Tax-exempt · MASON, MI 48854
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,389,511 | $2,375,956 | $13,555 | $3,172,422 | $420,449 | $2,751,973 |
| June 30, 2024 | 990 | $2,196,255 | $2,086,639 | $109,616 | $3,046,174 | $313,109 | $2,733,065 |
| June 30, 2023 | 990 | $2,168,850 | $1,850,822 | $318,028 | $2,864,618 | $285,916 | $2,578,702 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,229,039
- of which government grants
- $216,214
- Program service revenue
- $1,001,361
- Investment income
- $99,523
- Net rental income
- $25,500
- Net gain from sales of assets
- $4,921
- Other revenue
- $59,588
Expenses
- Grants and similar amounts paid
- $91,025
- Compensation of officers, directors and key employees
- $128,800
- Other salaries and wages
- $311,755
- Salaries, compensation and benefits (total)
- $496,580
- Professional fundraising fees
- $0
- Legal fees
- $9,446
- Accounting fees
- $27,666
- Occupancy
- $44,414
- Depreciation
- $28,463
- Program services (functional)
- $1,303,864
- Management and general (functional)
- $1,072,092
Balance sheet and other
- Total assets, start of year
- $3,046,174
- Total assets, end of year
- $3,172,422
- Total liabilities, end of year
- $420,449
- Net assets, end of year
- $2,751,973
- Land, buildings and equipment
- $378,261
- Publicly traded securities
- $609,066
- Net assets without donor restrictions
- $2,279,923
- Net assets with donor restrictions
- $472,050
- Gross receipts
- $2,389,511
- Employees
- 5
- Volunteers
- 75
- Year formed
- 2000
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL LIABENOW | EXECUTIVE DIRECTOR Officer | 40 | $128,800 |
| MATT SEVERIN | NAESP REP Trustee or director, Officer | 1 | $1,000 |
| FRED ABEL | DIRECTOR Trustee or director | 1 | $0 |
| MATT FURTNEY | DIRECTOR Trustee or director | 1 | $0 |
| MATT DESMARAIS | DIRECTOR Trustee or director | 1 | $0 |
| ANDY FUEHR | DIRECTOR Trustee or director | 1 | $0 |
| EVAN WINKLER | DIRECTOR Trustee or director | 1 | $0 |
| BECKY BIEDERMANN | DIRECTOR Trustee or director | 1 | $0 |
| JODIE MIDDLETON | DIRECTOR Trustee or director | 1 | $0 |
| AMY WEBSTER | DIRECTOR Trustee or director | 1 | $0 |
| JARED RANDALL | DIRECTOR Trustee or director | 1 | $0 |
| JENNIFER RICHMOND | DIRECTOR Trustee or director | 1 | $0 |
| JOSH HOOK | DIRECTOR Trustee or director | 1 | $0 |
| DOUG AMMERAAL | STATE & FEDERAL RELATIONS Trustee or director | 1 | $0 |
| TIMOTHY LEE | DIRECTOR Trustee or director | 1 | $0 |
15 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE HART | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN SWEGLES | TECHNOLOGY CHAIR Trustee or director | 1 | $0 |
| CARMEN MARING | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 |
| ANDREW LACROIX | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 |
| NICOLE BEARD | DEI REP Trustee or director | 1 | $0 |
| TOM DEGRAAF | RETIREE CHAIR Trustee or director | 1 | $0 |
| JASON GRIBBLE | MACUL REP Trustee or director | 1 | $0 |
| RICO MENEGHINI | DIRECTOR Trustee or director | 1 | $0 |
| CORRIE MERVYN | EARLY CHILDHOOD REP Trustee or director | 1 | $0 |
| ERIN NORTH | PROFESSIONAL LEARNING CHAI Trustee or director, Officer | 1 | $0 |
| DAVID SIMPSON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TIM LYMAN | TREASURER/SECRETARY Trustee or director, Officer | 1 | $0 |
| MIKE DOMAGALSKI | INNOVATION CHAIR Trustee or director, Officer | 1 | $0 |
| DETRA FIELDS | PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| VERLE GILBERT | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 |
990 for the year ended June 30, 2024: 32 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAUL LIABENOW | EXECUTIVE DIRECTOR Officer | 40 | $128,800 | $5,696 |
| FRED ABEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL JOHNSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARSHA DAVIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDY FUEHR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EVAN WINKLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BECKY BIEDERMANN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SARAH BENTLEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AMY WEBSTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JARED RANDALL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KLAIRE VERBEKE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOSH HOOK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUG AMMERAAL | STATE & FEDERAL RELATIONS Trustee or director | 1 | $0 | $0 |
| CARLA VRONDRAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE HART | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VERLE GILBERT | TECHNOLOGY CHAIR Trustee or director | 1 | $0 | $0 |
| CARMEN MARING | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 | $0 |
| ANDREW LACROIX | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 | $0 |
| NICOLE BEARD | DEI REP Trustee or director | 1 | $0 | $0 |
| ALEX SCHUKOW | DEI REP Trustee or director | 1 | $0 | $0 |
| TOM DEFRAAF | RETIREE CHAIR Trustee or director | 1 | $0 | $0 |
| JASON GRIBBLE | MACUL REP Trustee or director | 1 | $0 | $0 |
| RICO MENEGHINI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CORRIE MERVYN | EARLY CHILDHOOD REP Trustee or director | 1 | $0 | $0 |
| JON WENNSTROM | NAESP ZONE VI DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN NORTH | PROFESSIONAL LEARNING CHAI Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SIMPSON | PRESIDENT-ELECT Trustee or director, Officer | 1 | $0 | $0 |
| TIM LYMAN | TREASURER/SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MATT SEVERIN | NAESP REP Trustee or director, Officer | 1 | $0 | $0 |
| MIKE DOMAGALSKI | INNOVATION CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DETRA FIELDS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| AMIE MCCAW | PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 32 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAUL LIABENOW | EXECUTIVE DIRECTOR Officer | 40 | $123,800 | $5,696 |
| FRED ABEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EMILY SICKLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARSHA DAVIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDY FUEHR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EVAN WINKLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BECKY BIEDERMANN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JODIE MIDDLETON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON ZELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BECKY CORBETT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KLAIRE VERBEKE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON WOLF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUG AMMERAAL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARLA VRONDRAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DARREN PETSCHAR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VERLE GILBERT | TECHNOLOGY CHAIR Trustee or director | 1 | $0 | $0 |
| CARMEN MARING | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 | $0 |
| JONATHAN SWEGLES | MIDDLE LEVEL CO-CHAIR Trustee or director | 1 | $0 | $0 |
| NICOLE BEARD | DEI REP Trustee or director | 1 | $0 | $0 |
| ALEX SCHUKOW | DEI REP Trustee or director | 1 | $0 | $0 |
| PAM OLECH | RETIREE CHAIR Trustee or director | 1 | $0 | $0 |
| JASON GRIBBLE | MACUL REP Trustee or director | 1 | $0 | $0 |
| LUAY SHALABI | CHARTER SCHOOLS REP Trustee or director | 1 | $0 | $0 |
| CORRIE MERVYN | EARLY CHILDHOOD REP Trustee or director | 1 | $0 | $0 |
| JON WENNSTROM | NAESP ZONE VI DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN NORTH | PROFESSIONAL LEARNING CHAI Trustee or director, Officer | 1 | $0 | $0 |
| DAVID SIMPSON | STATE & FEDERAL RELATIONS Trustee or director, Officer | 1 | $0 | $0 |
| TIM LYMAN | TREASURER/SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| MATT SEVERIN | NAESP REP Trustee or director, Officer | 1 | $0 | $0 |
| MIKE DOMAGALSKI | PAST PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| DETRA FIELDS | PRESIDENT - ELECT Trustee or director, Officer | 1 | $0 | $0 |
| AMIE MCCAW | PRSIDENT Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1980 N COLLEGE RD, MASON, MI 48854-9348
- In care of
- % PAUL LIABENOW
- Principal officer (990 for 2024)
- SHANNA SPICKARD, 1980 NORTH COLLEGE ROAD, MASON, MI 48854
- Signed the 990
- SHANNA SPICKARD, EXECUTIVE DIRECTOR
- Phone
- (517) 694-8955
- Website
- MEMSPA.ORG
- Return prepared by
- MANER COSTERISAN PC
Mission
TO SERVE AND SUPPORT ELEMENTARY AND MIDDLE LEVEL PRINCIPALS IN THEIR DELIVERY OF QUALITY EDUCATIONAL EXPERIENCES TO THE STUDENTS OF THE STATE OF MICHIGAN BY PROVIDING LEADERSHIP, LEGISLATIVE ADVOCACY, PROFESSIONAL DEVELOPMENT, AND GUIDANCE.
Program accomplishments
- SERVED AND SUPPORTED ELEMENTARY AND MIDDLE LEVEL PRINCIPALS IN THEIR DELIVERY OF QUALITY EDUCATIONAL EXPERIENCES TO THE STUDENTS OF THE STATE OF MICHIGAN BY PROVIDING LEADERSHIP, LEGISLATIVE ADVOCACY, PROFESSIONAL DEVELOPMENT, AND GUIDANCE. MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOCIATION INC ALSO SUPPORTS SCHOOLS WITH COACHING, RESOURCES, AND LITERACY SUPPORT.Expenses $1,303,864 · grants $91,025 · revenue $1,040,370
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7042131
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B03)
- Assets (IRS master file)
- $3,172,422
- Income (IRS master file)
- $2,389,511
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,389,511 | $2,375,956 | $3,172,422 | IRS |
| 990 | June 2024 | $2,196,255 | $2,086,639 | $3,046,174 | XML |
| 990 | June 2023 | $2,168,850 | $1,850,822 | $2,864,618 | XML |
| 990 | June 2022 | $2,246,783 | $2,117,583 | $2,586,266 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7042131).
Questions about MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC
- What is the EIN of MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC?
- The employer identification number (EIN) of MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC is 23-7042131.
- Is MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC?
- The 990 for the year ended June 30, 2025 names SHANNA SPICKARD.
- Who are the officers and directors of MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC?
- The 990 for the year ended June 30, 2025 lists 30 people; 2 received compensation from the organization, the highest $128,800 (PAUL LIABENOW, EXECUTIVE DIRECTOR).
- How much revenue does MICHIGAN ELEMENTARY AND MIDDLE SCHOOL PRINCIPALS ASSOC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,389,511, expenses of $2,375,956 and total assets of $3,172,422 at year end.
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