2025-06-30T08:43:13-05:00 2024-08-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-09-01 380827000 MICHIGAN EDUCATION ASSOCIATION MICH 5173326551 PO BOX 2573 EAST LANSING MI 488262573 ERIK EDOFF SENIOR EXECUTIVE DIRECTOR 5173326551 2025-06-16 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2025-06-17 2023 2025-03-06 01:10:19Z ERIK EDOFF PO BOX 2573 EAST LANSING MI 488262573 84429577 0 X WWW.MEA.ORG X 1914 MI TO PROTECT, ADVOCATE, AND ADVANCE THE RIGHTS OF ALL EDUCATION PROFESSIONALS. 33 29 338 402 93500 0 0 0 57253583 57915395 814821 1666132 177794 435408 58246198 60016935 242297 463778 0 0 30233786 27843276 0 0 0 19169552 18622378 49645635 46929432 8600563 13087503 95869833 107101710 57360619 48878914 38509214 58222796 TO PROTECT, ADVOCATE, AND ADVANCE THE RIGHTS OF ALL EDUCATION PROFESSIONALS TO PROMOTE QUALITY PUBLIC EDUCATION FOR ALL STUDENTS. 0 0 79,627 MEMBERS WERE REPRESENTED BY MEA FOR ACTIVITIES RELATED TO THE COLLECTIVE BARGAINING PROCESS AND CONTRACT ADMINISTRATION. APPROXIMATELY 1,668 MEMBERS WERE TRAINED IN A VARIETY OF AREAS, INCLUDING INSTRUCTION, LEADERSHIP, LEGAL ISSUES AND BARGAINING. MEA-R FUND WORKED TO ADVANCE THE CAUSES OF 92,181 RETIRED & PRE-RETIRED MEMBERS. 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 295 0 1 338 1 1 1 0 0 0 0 0 0 0 X 33 29 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KELLY CLINE 5173326551 1216 KENDALE BLVD EAST LANSING MI 48823 ALFONSO SALAIS BOARD MEMBER 5.00 X 0 0 0 ANDREA CATALINA BOARD MEMBER 5.00 X 0 0 0 BARB SCHRAM BOARD MEMBER 5.00 X 0 0 0 BOB CALLENDER BOARD MEMBER 5.00 X 0 0 0 BRIAN BOZE BOARD MEMBER 5.00 X 0 0 0 CATHY MURRAY BOARD MEMBER 5.00 X 0 0 0 ERIC GHIGGIA BOARD MEMBER 5.00 X 0 0 0 ERIC KEHRES BOARD MEMBER 5.00 X 0 0 0 ERIN MONK BOARD MEMBER 5.00 X 0 0 0 GENEVIEVE MINOR BOARD MEMBER 5.00 X 0 0 0 GRETA BROCK BOARD MEMBER 5.00 0.50 X 0 0 0 HEATHER FITCHPATRICK BOARD MEMBER 5.00 X 0 0 0 HEATHER SCHULZ BOARD MEMBER 5.00 X 0 0 0 HEIDI POSH BOARD MEMBER 5.00 X 0 0 0 JASON CICHOWICZ BOARD MEMBER 5.00 X 0 0 0 KIM LARGEN BOARD MEMBER 5.00 X 0 0 0 JENNIFER SHELITO BOARD MEMBER 5.00 X 0 0 0 JIM BROUSSEAU BOARD MEMBER 5.00 X 0 0 0 ALLYSON MCBRIDE-CULVER BOARD MEMBER 5.00 X 0 0 0 KAREN CHRISTIAN BOARD MEMBER 5.00 X 0 0 0 KAY WALKER TELMA BOARD MEMBER 5.00 X 7700 0 0 KRISTI CRAIG BOARD MEMBER 5.00 X 0 0 0 LANCE LITTLE BOARD MEMBER 5.00 X 0 0 0 MARCIA MACKEY BOARD MEMBER 5.00 X 0 0 0 MARIUS GRAZULIS BOARD MEMBER 5.00 X 0 0 0 MATT GONZALES BOARD MEMBER 5.00 X 0 0 0 RICH VANDER KLOK BOARD MEMBER 5.00 X 0 0 0 ROY FREEMAN BOARD MEMBER 5.00 X 0 0 0 STACEY DANIELS BOARD MEMBER 5.00 X 0 0 0 TYLER FRANK BOARD MEMBER 5.00 X 0 0 0 ABRIANA WHITE BOARD MEMBER (ENDED 4/30/24) 5.00 X 0 0 0 ANTONELLA PICCIRILLI BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 DAWN PIERZ BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 DON HARRIS BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 ERIK BYE BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 EURSLA MOORE-DOYLE BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 EVA MENEFEE BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 LEE HASELSCHWERDT BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 LISA WELCH BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 MARCI LAVALLEY BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 MARTY LEFTWICH BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 REBECCA NEWELL BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 JEFF PIETROWSKI BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 MELISSA TREPPA BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 PERCY BROWN BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 RACHEL FOREMAN BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 RICK MEETH BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 ROBERT GAINES III BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 ROBYN O'KEEFE BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 WENDY WINSTON BOARD MEMBER (ENDED 7/14/24) 5.00 X 0 0 0 CHANDRA MADAFFERI PRESIDENT 40.00 X X 138078 0 35475 AARON ELING SECRETARY-TREASURER 40.00 X X 31388 0 35475 BRETT SMITH VICE PRESIDENT 40.00 X X 186115 0 35475 EARL WIMAN INTERIM EXECUTIVE DIRECTOR 55.00 X 288105 0 13351 JEFFERY KINDINGER CONTROLLER 55.00 X 193878 0 35475 DOUGLASS PRATT DIR. OF COMMUN. & PUBLIC ENGAGEMENT 55.00 X 190724 0 35475 KEVIN MARVIN EASTERN ZONE DIRECTOR 55.00 X 192084 0 14588 SUSAN STROBEL NORTHERN ZONE DIRECTOR 55.00 X 194671 0 28135 JENNIFER NOWACZOK-MILLER STAFF RETIREMENT PLAN ADMINISTRATOR 55.00 X 229082 0 34298 1651825 0 267747 120 0 1 0 WHITE SCHNEIDER PC 1223 TURNER ST STE 200 LANSING MI 48906 LEGAL SERVICES 516527 FAHEY SCHULTZ BURZYCH RHODES PLC 4151 OKEMOS RD OKEMOS MI 48864 LEGAL SERVICES 189325 EMMA WHITE RESEARCH 2723 S STATE ST STE 150 ANN ARBOR MI 48104 SURVEYS 126250 R&L PAINTING LLC 10220 W HERBISON RD EAGLE MI 48822 PAINTING SERVICES 115245 4 MEMBERSHIP DUES 900099 46148953 46148953 CONSULTING - NO PROFIT 900099 5818904 5818904 NEA - UNISERV 900099 3550481 3550481 NEA - OTHER 900099 1772904 1772904 NEA - ULSP 900099 418318 418318 205835 205835 57915395 1133100 1133100 780754 442235 338519 338519 338519 24502176 1263 23970407 0 531769 1263 533032 533032 VOICE - ADVERTISING 541800 93500 93500 MISCELLANEOUS INCOME 900099 3389 3389 96889 60016935 57918784 93500 2004651 X 463778 920117 23839025 -4392617 5572177 1904574 1059985 98616 142148 842328 168111 1905462 3210881 3203570 3075646 882649 49121 928015 142077 OTHER PROGRAM EXPENSES 1307318 ASSISTANCE PROGRAMS 793830 TRAINING & EDUCATION 500245 RETIREMENT GOVERNANCE 247709 64667 46929432 2700 2850 49016576 49730569 1838338 2230304 927086 814468 31686919 25014515 6609535 6672404 25477792 29582428 100 100 11997706 18068587 95869833 107101710 7800048 8311443 9782576 9421762 39777995 31145709 57360619 48878914 X 38443312 58156231 65902 66565 38509214 58222796 95869833 107101710 X 13087503 3581558 3044521 X 0 1 X 1 0 5910373 833829 6744202 5459172 451201 5910373 5459172 5459172 4500616 958556 5459172 3880916 619700 4500616 1.00000 0.00000 0.00000 0 0 487298 487298 19723876 14584082 5139794 414590 250365 164225 8644298 8396571 247727 2416857 1783497 633360 6672404 DEFERRED COMPENSATION 15054664 RIGHT OF USE ASSETS - OPERATING LEASE 3013923 18068587 DEFERRED COMPENSATION 166914 CAPITAL LEASES 172737 PENSION LIABILITY 27888420 OPERATING LEASE LIABILITY 2917638 31145709 X PART V, LINE 4: INVESTMENT EARNINGS FROM DONOR-RESTRICTED ENDOWMENT FUNDS ARE CLASSIFIED AS UNRESTRICTED INCOME ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. IN THE EVENT THAT THE FAIR VALUE OF DONOR-RESTRICTED ENDOWMENT FUNDS FALLS BELOW THE LEVEL REQUIRED TO BE MAINTAINED IN PERPETUITY, THE RESULTING DEFICIENCY IS RECORDED AS A REDUCTION OF UNRESTRICTED NET ASSETS. THE SCHOLARSHIP FUND IS TO BE INVESTED WITH PRUDENT LEVELS OF RISK AND WITH THE EXPECTATION THAT LONG-TERM TOTAL RETURNS (YIELD PLUS APPRECIATION) WILL PRESERVE OR INCREASE THE REAL VALUE OF THE FUND (ADJUSTING FOR INFLATION) AFTER RELEASING CASH TO SUPPORT SCHOLARSHIP GRANTS AND OPERATIONAL EXPENSES. THE FUND IS TO BE BROADLY DIVERSIFIED AMONG EQUITY INVESTMENTS (EXPECTED TO PROVIDE THE HIGHEST TOTAL RETURNS AND BEST INFLATION HEDGE OVER THE LONG TERM ALTHOUGH WITH THE HIGHEST VOLATILITY), FIXED-INCOME INVESTMENTS (PROVIDING STEADY INCOME AND A STABILIZING INFLUENCE), AND CASH EQUIVALENTS (PROVIDING LIQUIDITY AND SAFETY OF PRINCIPAL). INVESTMENT RISKS ARE TO BE CONSIDERED WITHIN THE CONTEXT OF THE ENTIRE SCHOLARSHIP FUND AND A LONG-TERM HORIZON. THE INVESTMENT OBJECTIVES ARE TO PROVIDE AN AVERAGE ANNUAL, REAL BASIS, TOTAL RETURN OF 4.5% OR HIGHER AND TO HAVE SOUND PERFORMANCE RELATIVE TO MARKET INDICES AND PEER GROUPS TAILORED TO EACH ASSET CLASS, OVER A 3 TO 5-YEAR TIME HORIZON. PART X, LINE 2: IN THE PREPARATION OF THE TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 MEA 13-CDE SHORELINE EDUCATIONAL COORDINATING COUNCIL 5000 HAKES DRIVE SUITE 400 NORTON SHORES MI 49441 900805178 501(C)(5) 5400 0 MEMBER/LEADER TRAINING GRANT AND UNISERV SUBSIDY GRANT MSU APA 3474 ALAIEDON PARKWAY SUITES 100-400 OKEMOS MI 48864 382491031 501(C)(5) 11900 0 BUILDING FULL CAPACITY LOCALS MEA 6-E COORDINATING COUNCIL 39090 GARFIELD RD STE 101 CLINTON TWP MI 48038 874547007 501(C)(5) 10800 0 MEMBER ENGAGEMENT & RELEASE TIME GRANT KALAMAZOO COUNTY EDUCATION ASSOCIATION 4341 S WESTNEDGE AVE STE 1210 12 KALAMAZOO MI 49009 381645960 501(C)(5) 7605 0 BUILDING FULL CAPACITY LOCALS GRAND RAPIDS EDUCATION ASSOCIATION 4760 E FULTON ST 103 ADA MI 49301 381723781 501(C)(5) 7525 0 SPRING 2024 BFCL GRANT TROY EDUCATION ASSOCIATION 17500 WEST 11 MILE ROAD SUITE 200 LARTHRUP VILLAGE MI 48076 382124327 501(C)(5) 11000 0 BFCL GRANT- SPRING 2024 AND FALL 2024 BFCL GRANT FOREST HILLS EDUCATION ASSOCIATION 318 KERR DR JOHNSTOWN PA 15904 251447031 501(C)(5) 6753 0 SPRING 2024 BFCL GRANT GROSSE POINTE-EA 18348 MACK AVE GROSSE POINTE FARMS MI 48236 510147226 501(C)(5) 6600 0 SPRING 2024 BFCL GRANT KENTWOOD EDUCATION ASSOCIATION 8959 PICTURED ROCK DR BYRON CENTER MI 49315 382522022 501(C)(5) 5405 0 LOCAL PRES RELEASE TIME PROGRAM (PART TIME), LOCAL RELEASE TIME GRANT AND FALL 2024 BFCL GRANT MEA REGION 2 40500 ANN ARBOR RD E STE 100 PLYMOUTH MI 48170 453977673 501(C)(5) 5112 0 REGION COUNCIL SUBSIDY FOR 2023-24 AND REGION COORDINATING COUNCIL REIMB 2023-24 LAKES AREA COORDINATING COUNCIL 2625 E OAKLEY PARK RD STE 200 COMMERCE TWP MI 48390 273704092 501(C)(5) 8000 0 2023-2024 TRAINING GRANT MEA REGION 3 757 RED FOX TRAIL DUNDEE MI 48131 382813468 501(C)(5) 5293 0 REGION COUNCIL SUBSIDY FOR 2023-24, REGION COORDINATING COUNCIL REIMB 2023-24 LANSING SCHOOLS EDUCATION ASSOCIATION 1216 KENDALE BLVD EAST LANSING MI 48823 381816918 501(C)(5) 5250 0 FALL 2024 BFCL GRANT MEA 11-CDE COORDINATING COUNCIL 406 N HAMILTON ST 113 SAGINAW MI 48602 273566972 501(C)(5) 5143 0 2023-24 TRAINING GRANT, 2023-2024 SUBSIDY GRANT MICHIGAN CIVIC ACTION FUND 28342 DARTMOUTH ST MADISON HEIGHTS MI 48071 823995979 501(C)(4) 70000 0 GENERAL PURPOSE PROGRESS MICHIGAN INC 614 N SEYMOUR AVENUE LANSING MI 48933 260900990 501(C)(4) 25000 0 GENERAL PURPOSE 0 14 PART I, LINE 2: MEA REQUIRES THAT ALL EXPENDITURES USING GRANT PROCEEDS BE DOCUMENTED AND SUBMIT TO THE ISSUING DEPARTMENT/ZONE FOR REVIEW. ENTITIES GRANTED BUILDING FULL CAPACITY LOCALS MONIES MUST ALSO PROVIDE A SUMMARY OF THE PROGRAM/ACTIVITY CONDUCTED AND RESULTS. FAILURE TO DO SO WILL RESULT IN THE LOSS OF FUTURE FUNDING ELIGIBILITY. X X X X 1 1 X X 1 0 0 EARL WIMAN INTERIM EXECUTIVE DIRECTOR 288105 0 0 0 0 0 0 0 13351 0 301456 0 0 0 JENNIFER NOWACZOK-MILLER STAFF RETIREMENT PLAN ADMINISTRATOR 229082 0 0 0 0 0 0 0 34298 0 263380 0 0 0 JEFFERY KINDINGER CONTROLLER 193878 0 0 0 0 0 0 0 35475 0 229353 0 0 0 DOUGLASS PRATT DIR. OF COMMUN. & PUBLIC ENGAGEMENT 190724 0 0 0 0 0 0 0 35475 0 226199 0 0 0 SUSAN STROBEL NORTHERN ZONE DIRECTOR 194671 0 0 0 0 0 0 0 28135 0 222806 0 0 0 BRETT SMITH VICE PRESIDENT 186115 0 0 0 0 0 0 0 35475 0 221590 0 0 0 KEVIN MARVIN EASTERN ZONE DIRECTOR 192084 0 0 0 0 0 0 0 14588 0 206672 0 0 0 CHANDRA MADAFFERI PRESIDENT 138078 0 0 0 0 0 0 0 35475 0 173553 0 0 0 PART I, LINE 4A TWO EMPLOYEES RECEIVED A SEVERANCE PAYMENT AFTER TERMINATION OF EMPLOYMENT. MATTHEW DEWOLF & KIA HAGENS BOTH RECEIVED A SEVERANCE PAMENT IN THE AMOUNT OF $130,243.50. FORM 990, PART VI, SECTION A, LINE 6 AS STATED IN THE BYLAWS, MEMBERS INCLUDE ACTIVE MEMBERS, ASSOCIATE MEMBERS, STUDENT MEMBERS, MEA-RETIRED MEMBERS AND LIFE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CONTROLLER, EXECUTIVE DIRECTOR, AND SECRETARY/TREASURER BEFORE IT IS FILED. AFTER ANY CONCERNS PRESENTED ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED THROUGH ACCRUALS, PAYABLES, AND FINANCIAL STATEMENT REVIEW BY MULTIPLE PARTIES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED, DISCUSSED, AND APPROVED BY THE BOARD OF DIRECTORS REGULARLY. THE EXECUTIVE DIRECTOR HAS A WRITTEN EMPLOYMENT CONTRACT THAT IS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 ALL ITEMS ARE KEPT IN A CENTRAL FILE LOCATION AT HEADQUARTERS AND ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 8 DECREASE DUE TO ACTUARIAL ASSUMPTIONS REFLECTED THROUGH THE NET PERIODIC BENEFIT COST CAUSED PENSION EXPENSE FOR THE CURRENT YEAR TO BE NEGATIVE. FORM 990, PART XI, LINE 9: PENSION & RETIREE HEALTH BENEFIT CHANGE 3,044,521. FORM 4562 EMPLOYER IDENTIFICATION NUMBER: 38-0827000 FOR THE YEAR ENDING AUGUST 31, 2024 MICHIGAN EDUCATION ASSOCIATION, HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL 60% DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING AUGUST 31, 2024. ALL PROPERTY IN THE 3, 5, 7, & 15 YEAR CLASS. SEE ATTACHED FORM 4562. MICHIGAN EDUCATION ASSOCIATION SCHOLARSHIP FUND 1216 KENDALE BLVD EAST LANSING MI 48826 383285500 SCHOLARSHIPS MI 501(C)(3) LINE 12B, II MICHIGAN EDUCATION ASSOCIATION 1 CITIZENS FOR EDUCATION 1216 KENDALE BLVD EAST LANSING MI 48826 383161191 SOCIAL WELFARE MI 501(C)(4) LINE 7 MICHIGAN EDUCATION ASSOCIATION 0 MEA CLASSROOM SUPPORT FUND 1216 KENDALE BLVD EAST LANSING MI 48826 471527741 GRANTS/SCHOLARSHIPS MI 501(C)(3) LINE 11 MICHIGAN EDUCATION ASSOCIATION 0 MEA FINANCIAL SERVICES AND SUBSIDIARY 1350 KENDALE BLVD PO BOX 2501 EAST LANSING MI 48826 382015676 ADMINISTRATION SERVICES MI MICHIGAN EDUCATION ASSOCIATION C 9842010 16146631 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES N 203000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES L 225000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES Q 170000 ACTUAL MICHIGAN EDUCATION ASSOCIATION FINANCIAL SERVICES & SUBSIDIARIES J 108000 ACTUAL