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Nonprofit · EIN 23-7231188

MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION

Tax-exempt · NOVI, MI 48375

Financials

$11.3M$13.5M2023$14.7M$21M2024$17M$11.4M2025
Revenue Expenses · by fiscal year end
Financials of MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$16,997,356$11,384,133$5,613,223$136,670,174$46,484,947$90,185,227
December 31, 2024990$14,704,467$21,030,421-$6,325,954$128,237,930$48,293,750$79,944,180
December 31, 2023990$11,322,292$13,548,362-$2,226,070$125,011,204$41,149,758$83,861,446
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$11,242,901
Investment income
$5,754,455
Net gain from sales of assets
$1,248,954
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$531,566
Other salaries and wages
$798,049
Salaries, compensation and benefits (total)
$1,773,342
Professional fundraising fees
$0
Legal fees
$126,251
Accounting fees
$64,745
Occupancy
$135,864
Travel
$9,230
Depreciation
$15,197

Balance sheet and other

Total assets, start of year
$128,237,930
Total assets, end of year
$136,670,174
Total liabilities, end of year
$46,484,947
Net assets, end of year
$90,185,227
Land, buildings and equipment
$31,824
Publicly traded securities
$130,199,777
Gross receipts
$70,785,547
Employees
11
Volunteers
0
Year formed
1969
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
JEFFERY JENKINSEXECUTIVE DIRECTOR
Officer
38.8$243,912$45,356
JOHN ARMENTDIRECTOR OF FINANCE AND ADMINISTRATION
Officer
38.8$203,799$38,499
LORI RICEACCOUNTING & ADMINISTRATIVE MGR.
Highest-paid employee
38.8$134,236$36,508
LAURA MYERSCLAIMS MANAGER
Highest-paid employee
38.8$162,267$8,369
BEN CZAPIEWSKISENIOR CLAIMS ADJUSTER
Highest-paid employee
38.8$111,619$25,058
JAMES MORITZCHAIR
Trustee or director, Officer
1$0$0
SUZANNE PHILLIPSVICE CHAIR
Trustee or director, Officer
1$0$0
AMY MASSBOARD MEMBER
Trustee or director
1$0$0
MARGARET SCHESKEBOARD MEMBER
Trustee or director
1$0$0
OMARI SANKOFABOARD MEMBER
Trustee or director
1$0$0
STEVEN DONNELLYBOARD MEMBER
Trustee or director
1$0$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensationOther / benefits
JEFFERY JENKINSEXECUTIVE DIRECTOR
Officer
38.8$230,545$41,478
JOHN ARMENTDIRECTOR OF FINANCE AND ADMIN.
Officer
38.8$184,646$33,864
LAURA MYERSCLAIMS MANAGER
Highest-paid employee
38.8$140,965$33,685
LORI RICEACCOUNTING MANAGER
Highest-paid employee
38.8$124,267$32,118
BEN CZAPIEWSKISENIOR CLAIMS ADJUSTER
Highest-paid employee
38.8$107,597$22,769
JAMES MORITZCHAIR
Trustee or director, Officer
1$0$0
STEVEN DONNELLYBOARD MEMBER
Trustee or director
1$0$0
RICHARD L FOXBOARD MEMBER
Trustee or director
1$0$0
AMY MASSBOARD MEMBER
Trustee or director
1$0$0
SUZANNE PHILLIPSBOARD MEMBER
Trustee or director
1$0$0
OMARI SANKOFABOARD MEMBER
Trustee or director
1$0$0
MARGARET SCHESKEBOARD MEMBER
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensationOther / benefits
JEFFERY JENKINSEXECUTIVE DIRECTOR
Officer
38.8$223,540$38,571
JOHN ARMENTDIRECTOR OF FINANCE AND ADMIN.
Officer
38.8$181,133$32,303
LAURA MYERSCLAIMS MANAGER
Highest-paid employee
38.8$134,409$31,087
LORI RICEACCOUNTING MANAGER
Highest-paid employee
38.8$118,969$29,479
BEN CZAPIEWSKISENIOR CLAIMS ADJUSTER
Highest-paid employee
38.8$102,576$21,086
JAMES MORITZCHAIR
Trustee or director, Officer
1$0$0
STEVEN DONNELLYBOARD MEMBER
Trustee or director
1$0$0
RICHARD L FOXBOARD MEMBER
Trustee or director
1$0$0
AMY MASSBOARD MEMBER
Trustee or director
1$0$0
SUZANNE PHILLIPSBOARD MEMBER
Trustee or director
1$0$0
OMARI SANKOFABOARD MEMBER
Trustee or director
1$0$0
MARGARET SCHESKEBOARD MEMBER
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
39810 GRAND RIVER AVE STE 120, NOVI, MI 48375-2139
In care of
% JOHN ARMENT DIRECTOR OF FINANCE
Principal officer (990 for 2025)
JEFFERY JENKINS, 39810 GRAND RIVER AVENUE 120, NOVI, MI 483752139
Signed the 990
JEFFERY JENKINS, Executive Director
Phone
(248) 482-0381
Return prepared by
PLANTE & MORAN PLLC

Mission

THE MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION ("MPCGA") IS AN UNINCORPORATED ASSOCIATION OF ALL PROPERTY AND CASUALTY INSURERS AUTHORIZED TO TRANSACT INSURANCE IN MICHIGAN. MPCGA WAS CREATED BY AN ACT OF THE MICHIGAN LEGISLATURE, MCL 500.7901 ET SEQ., IN ORDER TO PROTECT THE PUBLIC AGAINST FINANCIAL LOSSES TO POLICYHOLDERS AND CLAIMANTS AS A RESULT OF PROPERTY AND CASUALTY INSURANCE COMPANY INSOLVENCIES. WHEN A MEMBER INSURER BECOMES INSOLVENT, MPCGA HAS A DUTY TO PAY CERTAIN OBLIGATIONS OF THE INSOLVENT INSURER THAT COME WITHIN THE ACT'S DEFINITION OF COVERED CLAIMS. MPCGA DOES NOT HANDLE CLAIMS ARISING OUT OF LIFE OR DISABILITY INSURANCE OR ANNUITY CONTRACTS.

990 for the year ended December 31, 2025

Program accomplishments

  • MPCGA IS AN UNINCORPORATED ASSOCIATION OF ALL PROPERTY AND CASUALTY INSURERS AUTHORIZED TO TRANSACT INSURANCE IN MICHIGAN. MPCGA WAS CREATED BY AN ACT OF THE MICHIGAN LEGISLATURE, MCL 500.7901 ET SEQ., IN ORDER TO PROTECT THE PUBLIC AGAINST FINANCIAL LOSSES TO POLICYHOLDERS AND CLAIMANTS AS A RESULT OF PROPERTY AND CASUALTY INSURANCE COMPANY INSOLVENCIES. WHEN A MEMBER INSURER BECOMES INSOLVENT, MPCGA HAS A DUTY TO PAY CERTAIN OBLIGATIONS OF THE INSOLVENT INSURER THAT COME WITHIN THE ACT'S DEFINITION OF COVERED CLAIMS. MPCGA DOES NOT HANDLE CLAIMS ARISING OUT OF LIFE OR DISABILITY INSURANCE OR ANNUITY CONTRACTS.

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7231188
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1973
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$136,670,174
Income (IRS master file)
$70,785,547

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$16,997,356$11,384,133$136,670,174XML
990December 2024$14,704,467$21,030,421$128,237,930XML
990December 2023$11,322,292$13,548,362$125,011,204XML
990December 2022$16,294,916$32,360,522$123,183,615IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 23-7231188).

Questions about MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION

What is the EIN of MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION?
The employer identification number (EIN) of MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION is 23-7231188.
Is MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1973.
Are donations to MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION 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 PROPERTY AND CASUALTY GUARANTY ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 names JEFFERY JENKINS.
Who are the officers and directors of MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 11 people; 5 received compensation from the organization, the highest $243,912 (JEFFERY JENKINS, EXECUTIVE DIRECTOR).
How much revenue does MICHIGAN PROPERTY AND CASUALTY GUARANTY ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $16,997,356, expenses of $11,384,133 and total assets of $136,670,174 at year end.

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