Nonprofit · EIN 38-1964008
MICHIGAN CHRISTMAS TREE ASSOCIATION INC
Tax-exempt · DURAND, MI 48429
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $446,731 | $387,193 | $59,538 | $244,714 | $1,768 | $242,946 |
| December 31, 2024 | 990 | $267,864 | $231,414 | $36,450 | $190,878 | $7,470 | $183,408 |
| December 31, 2023 | 990 | $294,111 | $267,967 | $26,144 | $151,738 | $4,780 | $146,958 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $157,643
- of which government grants
- $122,473
- Membership dues
- $35,170
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $289,088
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,700
- Occupancy
- $903
- Travel
- $7,258
- Program services (functional)
- $344,720
- Management and general (functional)
- $42,473
Balance sheet and other
- Total assets, start of year
- $190,878
- Total assets, end of year
- $244,714
- Total liabilities, end of year
- $1,768
- Net assets, end of year
- $242,946
- Net assets without donor restrictions
- $198,305
- Net assets with donor restrictions
- $44,641
- Gross receipts
- $446,731
- Employees
- 0
- Year formed
- 1974
- 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 |
|---|---|---|---|
| TONY STEFANI | PRESIDENT Officer | 5 | $0 |
| JESSICA KORSON | VICE PRESIDE Officer | 5 | $0 |
| BLAKE SHERBURNE | SECRETARY/TR Officer | 5 | $0 |
| SCOTT POWELL | DIRECTOR AT Trustee or director | 5 | $0 |
| KEVIN MOHRLAND | DIRECTOR AT Trustee or director | 5 | $0 |
| KYLE GETTY | DIRECTOR Trustee or director | 5 | $0 |
| TYLER KLUCK | DIRECTOR Trustee or director | 5 | $0 |
| KEN WAHMHOFF | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TONY STEFANI | PRESIDENT Officer | 5 | $0 |
| JESSICA KORSON | VICE PRESIDE Officer | 5 | $0 |
| BLAKE SHERBURN | SECRETARY/TR Officer | 5 | $0 |
| SCOTT POWELL | PAST PRESIDE Trustee or director | 5 | $0 |
| TYLER KLUCK | DIRECTOR Trustee or director | 5 | $0 |
| KYLE GETTY | DIRECTOR Trustee or director | 5 | $0 |
| KEVIN MOHRLAND | DIRECTOR Trustee or director | 5 | $0 |
| KEN WAHMHOFF | DIRECTOR Trustee or director | 5 | $0 |
| DR BERT CREGG | EDUCATION AD Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TONY STEFANI | PRESIDENT Officer | 5 | $0 |
| JESSICA KORSON | VICE PRESIDE Officer | 5 | $0 |
| BLAKE SHERBURN | SECRETARY/TR Officer | 5 | $0 |
| SCOTT POWELL | PAST PRESIDE Trustee or director | 5 | $0 |
| TYLER KLUCK | DIRECTOR Trustee or director | 5 | $0 |
| KYLE GETTY | DIRECTOR Trustee or director | 5 | $0 |
| KEVIN MOHRLAND | DIRECTOR Trustee or director | 5 | $0 |
| KEN WAHMHOFF | DIRECTOR Trustee or director | 5 | $0 |
| DR BERT CREGG | EDUCATION AD Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 252, DURAND, MI 48429-0252
- In care of
- % AMY START
- Principal officer (990 for 2025)
- TONY STEFANI, PO BOX 252, DURAND, MI 48429
- Signed the 990
- AMY START, EXECUTIVE DIRECTOR
- Phone
- (800) 589-8733
- Website
- WWW.MCTA.ORG
- Return prepared by
- TAYLOR & MORGAN CPA PC
Mission
PROMOTE MICHIGAN CHRISTMAS TREE INDUSTRY
Program accomplishments
- PROVIDING RESEARCH AND EDUCATION TO ENHANCE MICHIGAN'S FARM GROWN CHRISTMAS TREE INDUSTRY
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
- 38-1964008
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $244,714
- Income (IRS master file)
- $446,731
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $446,731 | $387,193 | $244,714 | XML |
| 990 | December 2024 | $267,864 | $231,414 | $190,878 | XML |
| 990 | December 2023 | $294,111 | $267,967 | $151,738 | XML |
| 990 | December 2022 | $284,317 | $258,003 | $123,852 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | 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 38-1964008).
Questions about MICHIGAN CHRISTMAS TREE ASSOCIATION INC
- What is the EIN of MICHIGAN CHRISTMAS TREE ASSOCIATION INC?
- The employer identification number (EIN) of MICHIGAN CHRISTMAS TREE ASSOCIATION INC is 38-1964008.
- Is MICHIGAN CHRISTMAS TREE ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1980.
- Are donations to MICHIGAN CHRISTMAS TREE ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN CHRISTMAS TREE ASSOCIATION INC 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 CHRISTMAS TREE ASSOCIATION INC 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 CHRISTMAS TREE ASSOCIATION INC 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 CHRISTMAS TREE ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names TONY STEFANI.
- Who are the officers and directors of MICHIGAN CHRISTMAS TREE ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does MICHIGAN CHRISTMAS TREE ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $446,731, expenses of $387,193 and total assets of $244,714 at year end.
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