Nonprofit · EIN 92-2062282
MICHIGAN ASSESSING COALITION INC
Tax-exempt · OKEMOS, MI 48864
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $334,473 | $325,484 | $8,989 | $51,273 | $635 | $50,638 |
| December 31, 2024 | 990 | $261,634 | $223,639 | $37,995 | $56,049 | $14,400 | $41,649 |
| December 31, 2023 | 990-EZ | $78,669 | $75,015 | $3,654 | $15,951 | $12,297 | $3,654 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $334,473
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $77,609
- Other salaries and wages
- $187,839
- Salaries, compensation and benefits (total)
- $292,004
- Professional fundraising fees
- $0
- Accounting fees
- $2,500
- Occupancy
- $14,957
- Depreciation
- $1,011
- Program services (functional)
- $317,954
- Management and general (functional)
- $7,530
Balance sheet and other
- Total assets, start of year
- $56,049
- Total assets, end of year
- $51,273
- Total liabilities, end of year
- $635
- Net assets, end of year
- $50,638
- Land, buildings and equipment
- $671
- Net assets without donor restrictions
- $50,638
- Gross receipts
- $334,473
- Employees
- 8
- Volunteers
- 3
- Year formed
- 2023
- 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 |
|---|---|---|---|---|
| SHARON FRISCHMAN | EXECUTIVE DIRECTOR Officer | 6 | $75,349 | $2,260 |
| SAMANTHA HARKINS | TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| SHARON LAPIDES | SECRETARY Trustee or director, Officer | 0.1 | $0 | $0 |
| LINDA STEVENSON | PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHARON FRISCHMAN | EXECUTIVE DIRECTOR Officer | 6 | $20,560 | $617 |
| SAMANTHA HARKINS | TREASURER Trustee or director, Officer | 0.6 | $0 | $0 |
| SHARON LAPIDES | SECRETARY Trustee or director, Officer | 0.6 | $0 | $0 |
| LINDA STEVENSON | PRESIDENT Trustee or director, Officer | 0.6 | $0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHARON FRISCHMAN | EXECUTIVE DIRECTOR | 6 | $2,856 | $32 |
| LINDA STEVENSON | PRESIDENT | 0.1 | $0 | $0 |
| SAMANTHA HARKINS | TREASURER | 0.1 | $0 | $0 |
| SHARON LAPIDES | SECRETARY | 0.1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2121 UNIVERSITY PARK DR STE 180, OKEMOS, MI 48864-5957
- In care of
- % SHARON FRISCHMAN
- Principal officer (990 for 2025)
- SHARON FRISCHMAN, 2121 UNIVERSITY DR 180, OKEMOS, MI 48864
- Signed the 990
- SHARON FRISCHMAN, EXECUTIVE DIRECTOR
- Phone
- (517) 940-2823
- Website
- MACINC-GROUP.ORG
- Return prepared by
- MANER COSTERISAN PC
Mission
OFFER SKILLED AND KNOWLEDGEABLE ASSESSING SERVICES WHILE HELPING INDIVIDUALS DEVELOP THEIR ASSESSING CAREER PATH.
Program accomplishments
- IN 2025, MICHIGAN ASSESSING COALITION DEVELOPED ANOTHER NEW CLASS FOR ASSESSORS THAT WAS PRESENTED THROUGH THE MICHIGAN ASSESSOR'S ASSOC. WE HIRED TWO INTERNS AND ONE APPRENTICE. ONE INTERN HAS FOUND EMPLOYMENT IN THE ASSESSING FIELD, ONE INTERN AND THE APPRENTICE CONTINUE TO WORK FOR US.Expenses $317,954 · revenue $334,473
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-EZ on file |
IRS record
- EIN
- 92-2062282
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J20)
- Assets (IRS master file)
- $51,273
- Income (IRS master file)
- $334,473
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $334,473 | $325,484 | $51,273 | XML |
| 990 | December 2024 | $261,634 | $223,639 | $56,049 | XML |
| 990-EZ | December 2023 | $78,669 | $75,015 | $15,951 | XML |
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 92-2062282).
Questions about MICHIGAN ASSESSING COALITION INC
- What is the EIN of MICHIGAN ASSESSING COALITION INC?
- The employer identification number (EIN) of MICHIGAN ASSESSING COALITION INC is 92-2062282.
- Is MICHIGAN ASSESSING COALITION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to MICHIGAN ASSESSING COALITION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MICHIGAN ASSESSING COALITION 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 ASSESSING COALITION 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 ASSESSING COALITION 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 ASSESSING COALITION INC?
- The 990 for the year ended December 31, 2025 names SHARON FRISCHMAN.
- Who are the officers and directors of MICHIGAN ASSESSING COALITION INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $75,349 (SHARON FRISCHMAN, EXECUTIVE DIRECTOR).
- How much revenue does MICHIGAN ASSESSING COALITION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $334,473, expenses of $325,484 and total assets of $51,273 at year end.
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