Nonprofit · EIN 38-1627793
MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION
Tax-exempt · LANSING, MI 48901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $621,092 | $467,398 | $153,694 | $2,461,292 | $58,389 | $2,402,903 |
| December 31, 2024 | 990 | $639,910 | $479,187 | $160,723 | $2,290,149 | $74,526 | $2,215,623 |
| December 31, 2023 | 990 | $621,790 | $497,266 | $124,524 | $2,145,985 | $104,926 | $2,041,059 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $510,264
- Investment income
- $82,874
- Royalties
- $22,756
- Net gain from sales of assets
- $29,571
- Net income from sales of inventory
- $5,196
- Other revenue
- $27,954
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $171,142
- Other salaries and wages
- $8,556
- Salaries, compensation and benefits (total)
- $203,444
- Professional fundraising fees
- $0
- Accounting fees
- $2,400
- Occupancy
- $12,421
- Travel
- $10,350
- Depreciation
- $5,822
Balance sheet and other
- Total assets, start of year
- $2,290,149
- Total assets, end of year
- $2,461,292
- Total liabilities, end of year
- $58,389
- Net assets, end of year
- $2,402,903
- Land, buildings and equipment
- $77,374
- Publicly traded securities
- $1,453,148
- Net assets without donor restrictions
- $2,402,903
- Gross receipts
- $2,069,356
- Employees
- 3
- Volunteers
- 12
- Year formed
- 1973
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA MAHER | EXECUTIVE DIRECTOR Officer | 40 | $132,060 | $39,083 |
| KENOWA PLUMBING MEMBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SCOTT VANDER HYDE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK KATZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KRISTINE MENZING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK RATLIFF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENT SHETLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLIFF SEDLACEK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHAD MYERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICK WENZLICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JAMES DORNBROCK | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT JOHNSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NANCY CUMMINS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA MAHER | EXECUTIVE DIRECTOR Officer | 40 | $131,151 | $38,306 |
| KENOWA PLUMBING MEMBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SCOTT VANDER HYDE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK KATZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KRISTINE MENZING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK RATLIFF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENT SHETLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLIFF SEDLACEK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHAD MYERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICK WENZLICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JAMES DORNBROCK | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT JOHNSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NANCY CUMMINS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA MAHER | EXECUTIVE DIRECTOR Officer | 40 | $130,075 | $37,105 |
| KENOWA PLUMBING MEMBER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SCOTT VANDER HYDE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK KATZ | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KRISTINE MENZING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MARK RATLIFF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENT SHETLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLIFF SEDLACEK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CHAD MYERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICK WENZLICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JAMES DORNBROCK | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT JOHNSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NANCY CUMMINS | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 13100, LANSING, MI 48901-3100
- Principal officer (990 for 2025)
- CYNTHIA MAHER, PO BOX 13100, LANSING, MI 48901
- Signed the 990
- CYNTHIA MAHER, EXECUTIVE DIRECTOR
- Phone
- (517) 484-5500
- Website
- WWW.MPMCA.ORG
- Return prepared by
- MANER COSTERISAN PC
Mission
TO DEVELOP THE MECHANICAL (PLUMBING-HEATING-COOLING) CONTRACTING INDUSTRY AND PROMOTE THE INTEREST OF ITS MEMBERS THROUGH EDUCATION AND OTHER ACTIVITIES.
Program accomplishments
- MAGAZINE - PROVIDES MEMBERS WITH UP-TO-DATE INFORMATION ON INDUSTRY RELATED ISSUES AND DEVELOPMENTS. THE MAGAZINE IS RECEIVED BY APPROXIMATELY 3,000 INDIVIDUALS & COMPANIES.
- BACKFLOW SEMINARS - PROVIDES STUDENTS WITH THE MOST CURRENT INFORMATION ON BACKFLOW PREVENTION AND PROVIDES A STATE-APPROVED CERTIFICATE IN BACKFLOW PREVENTION. 230 ATTENDEES FOR CERTIFICATION.
- VARIOUS OTHER EDUCATIONAL PROGRAMS THAT INSTRUCT ATTENDEES IN CURRENT PLUMBING AND MECHANICAL CONTRACTING TECHNIQUES, AND PROVIDES INFORMATION ON VARIOUS TOPICS. 661 ENROLLEES IN ONLINE CODE UPDATE CLASSES.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-1627793
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 2001 (2 member organizations)
- Assets (IRS master file)
- $2,461,292
- Income (IRS master file)
- $2,069,356
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $621,092 | $467,398 | $2,461,292 | XML |
| 990 | December 2024 | $639,910 | $479,187 | $2,290,149 | IRS |
| 990 | December 2023 | $621,790 | $497,266 | $2,145,985 | XML |
| 990 | December 2022 | $538,375 | $431,612 | $1,921,106 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 38-1627793).
Questions about MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION
- What is the EIN of MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION?
- The employer identification number (EIN) of MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION is 38-1627793.
- Is MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1969.
- Are donations to MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN PLUMBING & MECHANICAL CONTRACTORS 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 PLUMBING & MECHANICAL CONTRACTORS 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 PLUMBING & MECHANICAL CONTRACTORS 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 PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names CYNTHIA MAHER.
- Who are the officers and directors of MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 13 people; 1 received compensation from the organization, the highest $132,060 (CYNTHIA MAHER, EXECUTIVE DIRECTOR).
- How much revenue does MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $621,092, expenses of $467,398 and total assets of $2,461,292 at year end.
Organizations in its group exemption (2)
- MICHIGAN PLUMBING & MECHANICAL CONTRACTORS ASSOCIATION EIN 23-7025993 · BAY CITY, MI · last filed 990 for 2025
- FLINT ASSOCIATION OF PLUMBING AND MECHANICAL CONTRACTORS INC EIN 38-6104089 · LANSING, MI · last filed 990 for 2025
Other nonprofits in LANSING
- EDWARD W SPARROW HOSPITAL ASSOCIATION EIN 38-1360584 · last filed 990 for 2025
- DELTA DENTAL PLAN OF MICHIGAN EIN 38-1791480 · last filed 990 for 2024
- MCLAREN GREATER LANSING EIN 38-1434090 · last filed 990 for 2025
- DELTA DENTAL PLAN OF OHIO EIN 31-0685339 · last filed 990 for 2024
- PECKHAM VOCATIONAL INDUSTRIES INC EIN 38-2322117 · last filed 990 for 2025
- CREDIT UNIONS CHARTERED IN THE STATE OF MICHIGAN EIN 38-0893210 · last filed 990 for 2024
- DELTA DENTAL PLAN OF INDIANA INC EIN 35-1545647 · last filed 990 for 2024
- SPARROW HEALTH SYSTEM EIN 38-2542859 · last filed 990 for 2025