Nonprofit · EIN 38-2954192
MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS
Tax-exempt · LANSING, MI 48933
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $409,928 | $368,685 | $41,243 | $291,176 | $47,339 | $243,837 |
| September 30, 2024 | 990 | $419,452 | $403,772 | $15,680 | $334,903 | $132,309 | $202,594 |
| September 30, 2023 | 990 | $329,561 | $351,498 | -$21,937 | $246,197 | $59,283 | $186,914 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $18,570
- Program service revenue
- $384,670
- Investment income
- $3,597
- Net income from gaming
- $2,941
- Other revenue
- $3,091
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $3,500
- Salaries, compensation and benefits (total)
- $3,500
- Professional fundraising fees
- $0
- Legal fees
- $53,644
- Accounting fees
- $9,562
- Travel
- $560
Balance sheet and other
- Total assets, start of year
- $334,903
- Total assets, end of year
- $291,176
- Total liabilities, end of year
- $47,339
- Net assets, end of year
- $243,837
- Net assets without donor restrictions
- $243,837
- Gross unrelated business income
- $80,035
- Gross receipts
- $409,928
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1990
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARA HOOD | TREASURER Trustee or director, Officer | 2 | $3,000 |
| ANDY SMITS | DIRECTOR Trustee or director | 1 | $0 |
| JOE PARMAN | DIRECTOR Trustee or director | 1 | $0 |
| MATT WORD | DIRECTOR Trustee or director | 1 | $0 |
| TODD SATTLER | DIRECTOR Trustee or director | 1 | $0 |
| JOE BUSH | DIRECTOR Trustee or director | 1 | $0 |
| ERIK TAMLYN | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN WENDLING | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| BERNIE BARNES | SECRETARY Trustee or director, Officer | 1 | $0 |
| LARRY PROTASIEWICZ | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ELMEKA STEELE | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MIKE HARD | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended September 30, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY SMITS | DIRECTOR Trustee or director | 1 | $0 |
| TONY NEWMAN | DIRECTOR Trustee or director | 1 | $0 |
| MATT WORD | DIRECTOR Trustee or director | 1 | $0 |
| JOHN PEKKALA | DIRECTOR Trustee or director | 1 | $0 |
| BERNIE BARNES | DIRECTOR Trustee or director | 1 | $0 |
| JOE BUSH | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER QUATTRIN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL GREGG | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN WENDLING | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT MANTEY | TREASURER Trustee or director, Officer | 2 | $0 |
| JENNIFER ESCOTT | SECRETARY Trustee or director, Officer | 1 | $0 |
| ELMEKA STEELE | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MIKE HARD | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| EVAN PRATT | PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended September 30, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANDY SMITS | DIRECTOR Trustee or director | 1 | $0 |
| TONY NEWMAN | DIRECTOR Trustee or director | 1 | $0 |
| MATT WORD | DIRECTOR Trustee or director | 1 | $0 |
| JOHN PEKKALA | DIRECTOR Trustee or director | 1 | $0 |
| BERNIE BARNES | DIRECTOR Trustee or director | 1 | $0 |
| JOE BUSH | DIRECTOR Trustee or director | 1 | $0 |
| CHRISTOPHER QUATTRIN | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL GREGG | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN WENDLING | IMMEDIATE PAST PRESIDENT Trustee or director, Officer | 1 | $0 |
| ROBERT MANTEY | TREASURER Trustee or director, Officer | 2 | $0 |
| JENNIFER ESCOTT | SECRETARY Trustee or director, Officer | 1 | $0 |
| ELMEKA STEELE | SECOND VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| MIKE HARD | FIRST VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| EVAN PRATT | PRESIDENT Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 120 N WASHINGTON SQ STE 110A, LANSING, MI 48933-1609
- Principal officer (990 for 2024)
- DARA HOOD, 120 N WASHINGTON SQUARE 110A, LANSING, MI 48933
- Signed the 990
- DARA HOOD, TREASURER
- Phone
- (517) 484-9761
- Website
- WWW.MACDC.US
- Return prepared by
- MANER COSTERISAN PC
Mission
TO ORGANIZE, EDUCATE AND UPDATE DRAIN COMMISSIONER MEMBERS REGARDING ANY AND ALL ISSUES RELATING TO THE DUTIES AND RESPONSIBILITIES OF THE OFFICE OF DRAIN COMMISSIONER.
Program accomplishments
- CONFERENCE(S) AND SEMINARS - USED TO INFORM THE MEMBERSHIP ON THE OPERATION OF DRAIN DISTRICTS AND OF DRAIN COMMISSION OFFICES, OVER 500 ATTENDEES WERE SERVED.
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 38-2954192
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2001
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $291,176
- Income (IRS master file)
- $409,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $409,928 | $368,685 | $291,176 | XML |
| 990 | September 2024 | $419,452 | $403,772 | $334,903 | XML |
| 990 | September 2023 | $329,561 | $351,498 | $246,197 | XML |
| 990 | September 2022 | $332,834 | $324,176 | $255,061 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 38-2954192).
Questions about MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS
- What is the EIN of MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS?
- The employer identification number (EIN) of MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS is 38-2954192.
- Is MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2001.
- Are donations to MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS 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 ASSOCIATION OF COUNTY DRAIN COMMISSIONERS due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS?
- The 990 for the year ended September 30, 2025 names DARA HOOD.
- Who are the officers and directors of MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS?
- The 990 for the year ended September 30, 2025 lists 12 people; 1 received compensation from the organization, the highest $3,000 (DARA HOOD, TREASURER).
- How much revenue does MICHIGAN ASSOCIATION OF COUNTY DRAIN COMMISSIONERS have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $409,928, expenses of $368,685 and total assets of $291,176 at year end.
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