Nonprofit · EIN 38-2227794
MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S
Tax-exempt · LIVONIA, MI 48152
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,599,542,481 | $1,907,681,121 | -$308,138,640 | $23,236,293,140 | $25,000,753,161 | -$1,764,460,021 |
| June 30, 2024 | 990 | $1,760,601,496 | $2,211,717,581 | -$451,116,085 | $22,448,305,256 | $24,545,082,847 | -$2,096,777,591 |
| June 30, 2023 | 990 | $1,303,620,913 | -$287,849,744 | $1,591,470,657 | $21,617,618,962 | $23,666,991,658 | -$2,049,372,696 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $574,477,574
- Investment income
- $1,018,648,539
- Net gain from sales of assets
- $243,624,155
- Other revenue
- $6,416,368
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $618,386
- Other salaries and wages
- $12,656,655
- Salaries, compensation and benefits (total)
- $17,412,423
- Professional fundraising fees
- $0
- Legal fees
- -$695,977
- Accounting fees
- $729,820
- Occupancy
- -$2,313,428
- Travel
- $47,097
- Depreciation
- $32,872
Balance sheet and other
- Total assets, start of year
- $22,448,305,256
- Total assets, end of year
- $23,236,293,140
- Total liabilities, end of year
- $25,000,753,161
- Net assets, end of year
- -$1,764,460,021
- Land, buildings and equipment
- $92,550
- Publicly traded securities
- $19,604,750,521
- Gross receipts
- $2,972,391,446
- Employees
- 55
- Volunteers
- 0
- Year formed
- 1978
- 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 | Other / benefits |
|---|---|---|---|---|
| JOSEPH ERHARDT | ASSISTANT EXECUTIVE DIRECTOR Highest-paid employee | 40 | $496,789 | $32,470 |
| KATHRYN MILLER | GENERAL COUNSEL Highest-paid employee | 40 | $417,588 | $48,756 |
| BRANDON PACH | CONTROLLER Officer | 40 | $174,568 | $144,666 |
| WILLIAM MANGOLD III | INFORMATION SYSTEMS MGR. Highest-paid employee | 40 | $244,098 | $48,225 |
| LAURA KOCOT | CLAIMS MANAGER Highest-paid employee | 40 | $212,099 | $44,501 |
| WENDY HORBAL | CLAIMS MANAGER Highest-paid employee | 40 | $212,855 | $41,196 |
| JAMES D LUNSTED | FORMER CONTROLLER Former | 0 | $151,777 | $0 |
| KIMBERLY BEZY | EXECUTIVE DIRECTOR Officer | 40 | $54,434 | $50,267 |
| ROGER ODLE | DIRECTOR & CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| JOHN PARSONS | DIRECTOR & VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| AMY MASS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ERIN WINTERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MIKE WYKES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TED REINBOLD | DIRECTOR & CHAIR - PART YEAR Trustee or director, Officer | 1 | $0 | $0 |
| ERIN FOGARTY | DIRECTOR - PART YEAR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R KEVIN CLINTON | EXECUTIVE DIRECTOR Officer | 40 | $534,429 | $23,982 |
| JOSEPH ERHARDT | ASSISTANT EXECUTIVE DIRECTOR Highest-paid employee | 40 | $477,223 | $34,887 |
| KATHRYN MILLER | GENERAL COUNSEL Highest-paid employee | 40 | $381,721 | $46,586 |
| JAMES D LUNSTED | CONTROLLER Officer | 40 | $261,262 | $41,294 |
| WILLIAM MANGOLD | IT DIRECTOR Highest-paid employee | 40 | $212,330 | $54,653 |
| WENDY HORBAL | CLAIMS MANAGER Highest-paid employee | 40 | $193,151 | $51,090 |
| LAURA KOCOT | CLAIMS MANAGER Highest-paid employee | 40 | $195,736 | $47,402 |
| TED REINBOLD | DIRECTOR & CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANTHONY PTASZNIK | DIRECTOR & VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ERIN FOGARTY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN PARSONS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAUL MUELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| R Kevin Clinton | Executive Director Officer | 40 | $477,823 | $28,602 |
| Joseph Erhardt | Assistant Executive Director Highest-paid employee | 40 | $453,617 | $33,600 |
| Kathryn Miller | General Counsell Highest-paid employee | 40 | $310,320 | $42,932 |
| James D Lunsted | Controller Officer | 40 | $247,238 | $38,596 |
| William Mangold | IT Manager Highest-paid employee | 40 | $201,314 | $53,302 |
| Wendy Horbal | Claims Manager Highest-paid employee | 40 | $183,323 | $50,290 |
| Laura Kocot | Claims Manager Highest-paid employee | 40 | $184,283 | $46,653 |
| Anthony Ptasznik | Director & Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Ted Reinbold | Director & Chair Trustee or director, Officer | 1 | $0 | $0 |
| Erin Fogarty | Director Trustee or director | 1 | $0 | $0 |
| John Parsons | Director Trustee or director | 1 | $0 | $0 |
| Paul Mueller | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 17177 LAUREL PARK DRIVE NORTH, LIVONIA, MI 48152-2693
- In care of
- % JAMES D LUNSTED
- Principal officer (990 for 2024)
- BRANDON PACH, 17584 LAUREL PARK DRIVE NORTH, LIVONIA, MI 481523982
- Signed the 990
- BRANDON PACH, CONTROLLER
- Phone
- (734) 953-2779
- Website
- WWW.MICHIGANCATASTROPHIC.COM
- Return prepared by
- PLANTE & MORAN PLLC
Mission
SEE SCHEDULE O
Program accomplishments
- THE MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION (MCCA), A PRIVATE NON-PROFIT UNINCORPORATED ASSOCIATION, WAS CREATED BY THE STATE LEGISLATURE IN 1978 BY PUBLIC ACT 136 OF 1978, WHICH AMENDED THE NO-FAULT LAW BY ADDING SECTION 3104 EFFECTIVE JULY 1, 1978. MICHIGAN'S UNIQUE AUTO INSURANCE NO-FAULT LAW PROVIDES UNLIMITED LIFETIME COVERAGE FOR MEDICAL EXPENSES WHICH RESULT FROM AUTO ACCIDENTS. THE MCCA REIMBURSES AUTO NO-FAULT INSURANCE COMPANIES FOR EACH PERSONAL INJURY PROTECTION (PIP) MEDICAL CLAIM PAID IN EXCESS OF A SET AMOUNT. CURRENTLY THAT AMOUNT IS $635,000. THE INSURANCE COMPANY PAYS THE ENTIRE CLAIM BUT IS REIMBURSED BY THE MCCA FOR MEDICAL COSTS OVER $635,000. ALL AUTO INSURANCE COMPANIES OPERATING IN MICHIGAN ARE ASSESSED TO COVER THE CATASTROPHIC MEDICAL CLAIMS OCCURRING IN MICHIGAN. THOSE ASSESSMENTS ARE GENERALLY PASSED ON TO AUTO INSURANCE POLICYHOLDERS. THE 2024-2025 ASSESSMENT WAS $90.00 PER VEHICLE WHICH CONSISTED OF A PURE PREMIUM OF $70.00 AND A DEFICIT RECOUPMENT OF $20.00.
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
- 38-2227794
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1979
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $23,236,293,140
- Income (IRS master file)
- $2,972,391,446
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,599,542,481 | $1,907,681,121 | $23,236,293,140 | IRS |
| 990 | June 2024 | $1,760,601,496 | $2,211,717,581 | $22,448,305,256 | IRS |
| 990 | June 2023 | $1,303,620,913 | -$287,849,744 | $21,617,618,962 | XML |
| 990 | June 2022 | $1,744,028,645 | $4,428,123,975 | $21,855,296,718 | 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 38-2227794).
Questions about MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S
- What is the EIN of MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S?
- The employer identification number (EIN) of MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S is 38-2227794.
- Is MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1979.
- Are donations to MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S 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 CATASTROPHIC CLAIMS ASSOCIATION U S 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 CATASTROPHIC CLAIMS ASSOCIATION U S 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 CATASTROPHIC CLAIMS ASSOCIATION U S?
- The 990 for the year ended June 30, 2025 names BRANDON PACH.
- Who are the officers and directors of MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S?
- The 990 for the year ended June 30, 2025 lists 15 people; 8 received compensation from the organization, the highest $496,789 (JOSEPH ERHARDT, ASSISTANT EXECUTIVE DIRECTOR).
- How much revenue does MICHIGAN CATASTROPHIC CLAIMS ASSOCIATION U S have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,599,542,481, expenses of $1,907,681,121 and total assets of $23,236,293,140 at year end.
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