Nonprofit · EIN 38-6093249
MICHIGAN CROP IMPROVEMENT ASSOCIATION
Tax-exempt · LANSING, MI 48909
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,951,368 | $1,908,841 | $42,527 | $3,611,060 | $183,321 | $3,427,739 |
| December 31, 2024 | 990 | $1,885,271 | $1,824,601 | $60,670 | $3,737,415 | $398,664 | $3,338,751 |
| December 31, 2023 | 990 | $1,885,259 | $1,800,927 | $84,332 | $3,434,471 | $239,830 | $3,194,641 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,295,004
- Investment income
- $121,073
- Royalties
- $7,732
- Net gain from sales of assets
- $3,440
- Net income from sales of inventory
- $527,559
- Other revenue
- $535,291
Expenses
- Grants and similar amounts paid
- $45,332
- Compensation of officers, directors and key employees
- $195,239
- Other salaries and wages
- $772,071
- Salaries, compensation and benefits (total)
- $1,154,897
- Professional fundraising fees
- $0
- Legal fees
- $15,734
- Accounting fees
- $7,700
- Occupancy
- $34,801
- Travel
- $6,458
- Depreciation
- $133,355
- Program services (functional)
- $1,730,565
- Management and general (functional)
- $178,276
Balance sheet and other
- Total assets, start of year
- $3,737,415
- Total assets, end of year
- $3,611,060
- Total liabilities, end of year
- $183,321
- Net assets, end of year
- $3,427,739
- Land, buildings and equipment
- $1,044,801
- Publicly traded securities
- $1,473,612
- Net assets without donor restrictions
- $3,427,739
- Gross receipts
- $3,473,922
- Employees
- 66
- Volunteers
- 2
- Year formed
- 1927
- 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 |
|---|---|---|---|---|
| CURREN J PALMER | MANAGER Officer | 45 | $166,437 | $21,677 |
| LEE SILER | SEED QUALITY MANAGER Highest-paid employee | 45 | $122,678 | $17,462 |
| JANET POLICELLA | OFFICE MANAGER Highest-paid employee | 40 | $104,633 | $35,240 |
| JEFF MARTUS | PRESIDENT Trustee or director, Officer | 0.5 | $1,500 | $0 |
| MATT LUTZ | DIRECTOR Trustee or director | 0.5 | $1,125 | $0 |
| CARL WAGNER III | DIRECTOR Trustee or director | 0.5 | $1,125 | $0 |
| JEFF DREHER | VICE PRESIDENT Trustee or director, Officer | 0.5 | $1,125 | $0 |
| ALAN MOORE | DIRECTOR Trustee or director | 0.5 | $1,000 | $0 |
| ALAN PETERS | DIRECTOR Trustee or director | 0.5 | $875 | $0 |
| TOBY BROWN | SECRETARY/TREASURER Trustee or director, Officer | 0.5 | $375 | $0 |
| MICHAEL PHILIP | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| GEORGE SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CURREN J PALMER | MANAGER Officer | 45 | $160,405 | $14,000 |
| CHRIS TIEDJE | FIELD AND LAB DIRECTOR Highest-paid employee | 45 | $118,596 | $24,789 |
| LEE SILER | SEED PLANT COORDINATOR/QUA Highest-paid employee | 45 | $119,515 | $10,017 |
| ALAN MOORE | DIRECTOR Trustee or director | 0.5 | $375 | $0 |
| MATT LUTZ | DIRECTOR Trustee or director | 0.5 | $375 | $0 |
| CHRIS SCHMIDT | PRESIDENT Trustee or director | 1 | $375 | $0 |
| JEFF DREHER | VICE PRESIDENT Trustee or director, Officer | 1 | $375 | $0 |
| CARL WAGNER III | DIRECTOR Trustee or director | 0.5 | $250 | $0 |
| JEFF MARTUS | DIRECTOR Trustee or director, Officer | 0.5 | $250 | $0 |
| TOBY BROWN | SECRETARY/TREASURER Trustee or director, Officer | 1 | $125 | $0 |
| DR DOUG BUHLER | DIRECTOR (ENDED 6/30/24) Trustee or director | 0.5 | $0 | $0 |
| MICHAEL PHILIP | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| GEORGE SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CURREN J PALMER | MANAGER Officer | 45 | $151,266 | $13,448 |
| CHRIS TIEDJE | FIELD AND LAB DIRECTOR Highest-paid employee | 45 | $113,761 | $24,449 |
| LEE SILER | SEED PLANT COORDINATOR/QUALITY MGR Highest-paid employee | 45 | $113,163 | $7,940 |
| ALAN MOORE | DIRECTOR Trustee or director | 0.5 | $375 | $0 |
| MATT LUTZ | DIRECTOR Trustee or director | 0.5 | $375 | $0 |
| CHRIS SCHMIDT | PRESIDENT Trustee or director, Officer | 1 | $375 | $0 |
| CARL WAGNER III | DIRECTOR Trustee or director | 0.5 | $250 | $0 |
| JEFF MARTUS | DIRECTOR Trustee or director | 0.5 | $250 | $0 |
| JEFF DREHER | VICE PRESIDENT Trustee or director, Officer | 1 | $250 | $0 |
| TOBY BROWN | SECRETARY/TREASURER Trustee or director, Officer | 1 | $125 | $0 |
| DR DOUG BUHLER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MICHAEL PHILIP | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 21008, LANSING, MI 48909-1008
- Principal officer (990 for 2025)
- CURREN J PALMER, PO BOX 21008, LANSING, MI 48909
- Signed the 990
- CURREN J PALMER, MANAGER
- Phone
- (517) 332-3546
- Website
- WWW.MICHCROP.COM
- Return prepared by
- MANER COSTERISAN PC
Mission
TO ASSIST THE MICHIGAN SEED INDUSTRY BY PROVIDING: GENETIC, DISEASE, AGRONOMIC, AND MARKETING INFORMATION, THROUGH FOUNDATION SEED PRODUCTION, FIELD INSPECTION, AND LAB TESTING, TO FACILITATE THE MOVEMENT OF SEED OR PLANT PRODUCTS IN LOCAL, NATIONAL, AND INTERNATIONAL MARKETS.
Program accomplishments
- PURCHASE AND CERTIFICATION OF FOUNDATION SEED FOR THE ASSOCIATION'S MEMBERS (77 MEMBERS, INCLUDING 26 ASSOCIATE MEMBERS). 670,848 BUSHELS WERE CERTIFIED IN 2025.Expenses $941,988 · grants $23,332 · revenue $761,135
- SEED TESTING AND CERTIFICATION FOR THE ASSOCIATION'S MEMBERS (77 MEMBERS, INCLUDING 26 ASSOCIATE MEMBERS). 97,224 ACRES WERE INSPECTED FOR MEMBERS IN 2025 AND APPROXIMATELY 6,299 LAB TESTS WERE PERFORMED.Expenses $749,027 · revenue $1,061,428
- EDUCATIONAL SCHOLARSHIPS TO STUDENTS IN THE CROP AND SOIL SCIENCE DEPARTMENT AT MICHIGAN STATE UNIVERSITY. 12 SCHOLARSHIPS WERE AWARDED, INCLUDING 10 SCHOLARSHIPS TO MICHIGAN STATE UNIVERSITY STUDENTS AND 2 SCOTT JUDD SCHOLARSHIPS TO GRADUATING MASON HIGH SCHOOL STUDENTS WHO WILL BE ATTENDING MICHIGAN STATE UNIVERSITY.Expenses $22,000 · grants $22,000
- VARIETY DEVELOPMENTExpenses $17,550
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
- 38-6093249
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K24Z)
- Assets (IRS master file)
- $3,611,060
- Income (IRS master file)
- $3,473,922
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,951,368 | $1,908,841 | $3,611,060 | XML |
| 990 | December 2024 | $1,885,271 | $1,824,601 | $3,737,415 | IRS |
| 990 | December 2023 | $1,885,259 | $1,800,927 | $3,434,471 | XML |
| 990 | December 2022 | $1,689,809 | $1,708,113 | $3,334,993 | 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 38-6093249).
Questions about MICHIGAN CROP IMPROVEMENT ASSOCIATION
- What is the EIN of MICHIGAN CROP IMPROVEMENT ASSOCIATION?
- The employer identification number (EIN) of MICHIGAN CROP IMPROVEMENT ASSOCIATION is 38-6093249.
- Is MICHIGAN CROP IMPROVEMENT ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to MICHIGAN CROP IMPROVEMENT ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICHIGAN CROP IMPROVEMENT 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 CROP IMPROVEMENT 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 CROP IMPROVEMENT 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 CROP IMPROVEMENT ASSOCIATION?
- The 990 for the year ended December 31, 2025 names CURREN J PALMER.
- Who are the officers and directors of MICHIGAN CROP IMPROVEMENT ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 12 people; 10 received compensation from the organization, the highest $166,437 (CURREN J PALMER, MANAGER).
- How much revenue does MICHIGAN CROP IMPROVEMENT ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,951,368, expenses of $1,908,841 and total assets of $3,611,060 at year end.
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