{"success":true,"data":{"_id":381964008,"filings":[{"Organization":{"value":null,"Person":["AMY START","ZACHARY ARMINTROUT","JUSTIN BARTLETT","BRIAN BOSCH","JOHN FRAS","RICK SCHUMUCKAL","KEVIN MOHRLAND","SCOTT POWELL","TONY STEFANI"],"Title":["EXECUTIVE DI","PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[30.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2017,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":154037,"Contributions":{"value":74486,"Other contributions":0,"Contributions from gifts and grants":74486,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":30,"Investment income total":30,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":79521,"Other total":79521,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":146867,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":52371,"Fundraising professional":0,"Fees to independent contractors":52371},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":94496,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1915,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":17872,"Itemized Expenses":74709,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":69979,"Non-interest bearing cash":0,"Savings and temp cash investments":64188,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5791},"Liabilities":{"value":1556,"Sum of Total Liabilities":1556,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":68423,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.04654725812629433,"percentile":0.5171797462193879},"Liabilities to Assets Ratio":{"score":0.02223524200117178,"percentile":0.4504867403106682},"Operating Reserve Ratio":{"score":0.476478718840856,"percentile":0.2411628008962344},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.014158626915518687,"percentile":0.31548432451409647},"Asset Growth":{"score":0.00024070320997046182,"percentile":0.3210049155734214},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4145196845505176,"percentile":0.14560364676065812}},"source_xml":"201801349349205490_public.xml"},{"Organization":{"value":null,"Person":["TONY STEFANI","JESSICA KORSON","BLAKE SHERBURN","SCOTT POWELL","TYLER KLUCK","KYLE GETTY","KEVIN MOHRLAND","KEN WAHMHOFF","DR BERT CREGG"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","PAST PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EDUCATION AD"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2024,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TONY STEFANI","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":267864,"Contributions":{"value":82288,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":34742,"Campaigns":0,"Grant revenue":47546,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":185576,"Other total":185576,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":231414,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":231414,"Management services":74969,"Legal":0,"Accounting":920,"Lobbying services":0,"Investment management fees":0,"Other services":49219,"Advertising":5730,"Office expenses":55900,"Information technology":0,"Royalties":0,"Occupancy":824,"Travel":2013,"Conferences and meetings":39902,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1299,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":638,"TELEPHONE":588,"CONTRIBUTIONS":50},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":187888,"Management And General Expenses":43526,"Fundraising Expenses":0}},"Assets":{"value":190878,"Non-interest bearing cash":189166,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1712,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7470,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":7470,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":183408,"Net assets without donor restriction":151807,"Net assets with donor restriction":31601,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.811912848833692,"percentile":0.6406332320978305},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1360765164411791,"percentile":0.6796081422893162},"Liabilities to Assets Ratio":{"score":0.03913494483387295,"percentile":0.40853739473283157},"Operating Reserve Ratio":{"score":0.8248334154372683,"percentile":0.37094642782441256},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.2551403454887532,"percentile":0.8422576330268783},"Revenue Growth":{"score":0.07729583807456965,"percentile":0.7045279884295286},"Asset Growth":{"score":0.1004344119676385,"percentile":0.6841938226889053},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7004766599660602,"percentile":0.8495835219022223}},"source_xml":"202520629349301902_public.xml"},{"Organization":{"value":null,"Person":["JOHN FRAS","KYLE GETTY","KEVIN MOHRLAND","RICK SCHMUCKAL","TONY STEFANI","ZACHARY ARMINTROUT","BRIAN BOSCH","SCOTT POWELL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","SECRETARY/TR","VICE PRESIDE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2019,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ZACHARY ARMINTROUT","year_formation":null,"state_legal_domicile":null,"total_volunteers":3,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":202618,"Contributions":{"value":89019,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":33495,"Campaigns":0,"Grant revenue":55524,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":113599,"Other total":113599,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":197717,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":56886,"Current officers":56886,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":140831,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":13378,"Office expenses":29842,"Information technology":0,"Royalties":0,"Occupancy":715,"Travel":2076,"Conferences and meetings":91325,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":181,"Insurance":1265,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1374,"FEES":651,"TELEPHONE":623,"DUES":100},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":178969,"Management And General Expenses":18748,"Fundraising Expenses":0}},"Assets":{"value":76807,"Non-interest bearing cash":74488,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2056,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":263,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":76807,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9051776023306038,"percentile":0.7795332425704687},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.024188374181958166,"percentile":0.463169691760965},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.38846937794929115,"percentile":0.2029083360430406},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.75,"percentile":0.9674884597356814},"Revenue Growth":{"score":0.05183193775595591,"percentile":0.6139158660313658},"Asset Growth":{"score":0.019524085286686425,"percentile":0.4018383846483163},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7175078310988849,"percentile":0.8760948911313393}},"source_xml":"202030699349301113_public.xml"},{"Organization":{"value":null,"Person":["ZACHARY ARMINTROUT","JOHN FRAS","KYLE GETTY","KEVIN MOHRLAND","RICK SCHMUCKAL","BRIAN BOSCH","SCOTT POWELL","TONY STEFANI"],"Title":["PAST PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TR","PRESIDENT","VICE PRESIDE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2021,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SCOTT POWELL","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":212187,"Contributions":{"value":82493,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":35785,"Campaigns":0,"Grant revenue":46708,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":129694,"Other total":129694,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":199981,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":60878,"Current officers":60878,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":139103,"Management services":300,"Legal":0,"Accounting":625,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":16034,"Office expenses":48184,"Information technology":0,"Royalties":0,"Occupancy":660,"Travel":523,"Conferences and meetings":70177,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":108,"Insurance":1140,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1352,"OTHER":707,"TELEPHONE":645},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":195369,"Management And General Expenses":4612,"Fundraising Expenses":0}},"Assets":{"value":94500,"Non-interest bearing cash":86836,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":7610,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":54,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":94500,"Net assets without donor restriction":67030,"Net assets with donor restriction":27470,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9769378090918637,"percentile":0.8849292694126462},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05752473054428405,"percentile":0.541454617267606},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.47254489176471764,"percentile":0.23947857216043056},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.45415484394000805,"percentile":0.9190403435815393},"Revenue Growth":{"score":0.06654146740147245,"percentile":0.6696928287322176},"Asset Growth":{"score":0.040227074987764865,"percentile":0.4882157166579708},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7691036773854103,"percentile":0.9357609207134734}},"source_xml":"202240659349300409_public.xml"},{"Organization":{"value":null,"Person":["SCOTT POWELL","TONY STEFANI","BRIAN BOSCH","ZACHARY ARMINTROUT","BLAKE SHERBURN","KEVIN MOHRLAND","KYLE GETTY","TYLER KLUCK","DR BERT CREGG"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","PAST PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EDUCATION AD"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2022,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SCOTT POWELL","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":284317,"Contributions":{"value":110140,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":36078,"Campaigns":0,"Grant revenue":74062,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":174177,"Other total":174177,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":258003,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":258003,"Management services":61798,"Legal":0,"Accounting":625,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":16166,"Office expenses":50860,"Information technology":0,"Royalties":0,"Occupancy":876,"Travel":1154,"Conferences and meetings":122614,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2128,"Insurance":1140,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":642,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":221898,"Management And General Expenses":36105,"Fundraising Expenses":0}},"Assets":{"value":123852,"Non-interest bearing cash":115611,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":8241,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3038,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":3038,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":120814,"Net assets without donor restriction":92464,"Net assets with donor restriction":28350,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8600597667468983,"percentile":0.7087782861930348},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09255162371578203,"percentile":0.6101467000388654},"Liabilities to Assets Ratio":{"score":0.024529276878855408,"percentile":0.4437124835923328},"Operating Reserve Ratio":{"score":0.48004092975663076,"percentile":0.24265362827612702},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3715595917006766,"percentile":0.8927104604023476},"Revenue Growth":{"score":0.08003329202340943,"percentile":0.7126254706593305},"Asset Growth":{"score":0.06229079618910128,"percentile":0.5718045758877568},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7028705195280224,"percentile":0.8535150207494105}},"source_xml":"202300649349300300_public.xml"},{"Organization":{"value":null,"Person":["MARSHA GRAY","CHRIS MACIBORSKI","JOHN FRAS","Justin Bartlett","RICK SCHMUCKAL","ED CARPENTER","JOSH PETERSON","ROB BROWN","BRIAN BOSCH"],"Title":["EXECUTIVE DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","PRESIDENT","SECRETARY TREASURER","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2014,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":null,"website":"WWW.MCTA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 377, Howell, MI, 488440377, USA","city":"Howell","state":"MI","country":"USA","zip_code":488440377},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":155577,"Contributions":{"value":41217,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":41217,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":114259,"Total revenue":114259,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":101,"Investment income total":101,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":148016,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":54900,"Fundraising professional":0,"Fees to independent contractors":54900},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":93116,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4620,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1898,"Itemized Expenses":86598,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":72959,"Non-interest bearing cash":0,"Savings and temp cash investments":64850,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8109},"Liabilities":{"value":1697,"Sum of Total Liabilities":1697,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":71262,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.048599728751679235,"percentile":0.5218664192216365},"Liabilities to Assets Ratio":{"score":0.023259638975314904,"percentile":0.44741824024593885},"Operating Reserve Ratio":{"score":0.49291292833207223,"percentile":0.24807270597598063},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.43905357264662065,"percentile":0.19006424107913333}},"source_xml":"201541349349200704_public.xml"},{"Organization":{"value":null,"Person":["MARSHA GRAY","CHRIS MACIBORSKI","JOHN FRAS","Justin Bartlett","RICK SCHMUCKAL","ED CARPENTER","JOSH PETERSON","ZAC ARMINTROUT","BRIAN BOSCH"],"Title":["EXECUTIVE DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2015,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":null,"website":"WWW.MCTA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 377, Howell, MI, 488440377, USA","city":"Howell","state":"MI","country":"USA","zip_code":488440377},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":125948,"Contributions":{"value":41405,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":41405,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":84543,"Total revenue":84543,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":129592,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":57650,"Fundraising professional":0,"Fees to independent contractors":57650},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":71942,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6123,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1407,"Itemized Expenses":64412,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":68278,"Non-interest bearing cash":0,"Savings and temp cash investments":57608,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10670},"Liabilities":{"value":674,"Sum of Total Liabilities":674,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":67604,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.028932575348556547,"percentile":0.32100469584417485},"Liabilities to Assets Ratio":{"score":0.009871408067020124,"percentile":0.49895531706741525},"Operating Reserve Ratio":{"score":0.5268689425273165,"percentile":0.26215260761411235},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.07791119993857566,"percentile":0.17170509072186943},"Asset Growth":{"score":0.030930622265956102,"percentile":0.4498241714554701},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.3689098105919494,"percentile":0.07517904128543754}},"source_xml":"201601239349200340_public.xml"},{"Organization":{"value":null,"Person":["TONY STEFANI","JESSICA KORSON","BLAKE SHERBURNE","SCOTT POWELL","KEVIN MOHRLAND","KYLE GETTY","TYLER KLUCK","KEN WAHMHOFF"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR AT","DIRECTOR AT","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2025,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TONY STEFANI","year_formation":1974,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":446731,"Contributions":{"value":157643,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":35170,"Campaigns":0,"Grant revenue":122473,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":289088,"Other total":289088,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":387193,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":387193,"Management services":73578,"Legal":0,"Accounting":1700,"Lobbying services":0,"Investment management fees":0,"Other services":109432,"Advertising":12116,"Office expenses":53552,"Information technology":0,"Royalties":0,"Occupancy":903,"Travel":7258,"Conferences and meetings":126591,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1279,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":784,"TELEPHONE":589,"REFUNDS":195},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":344720,"Management And General Expenses":42473,"Fundraising Expenses":0}},"Assets":{"value":244714,"Non-interest bearing cash":192966,"Savings and temp cash investments":50000,"Pledges and grants receivable":0,"Accounts receivable":1348,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":400,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1768,"Sum of Total Liabilities":0,"Accounts payable, accrued":193,"Grants payable":0,"Deferred, revenue":1575,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":242946,"Net assets without donor restriction":198305,"Net assets with donor restriction":44641,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8903053515946827,"percentile":0.7552721677555525},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13327483429625434,"percentile":0.6756027855093028},"Liabilities to Assets Ratio":{"score":0.00722476033246974,"percentile":0.5140116562034501},"Operating Reserve Ratio":{"score":0.6320207235151462,"percentile":0.3034711804697369},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.23558756302093828,"percentile":0.8303459037310165},"Revenue Growth":{"score":0.09328874842905878,"percentile":0.748146269259272},"Asset Growth":{"score":0.11727833740963561,"percentile":0.7224115439296608},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7406743737331857,"percentile":0.9065707566800383}},"source_xml":"202600619349301300_public.xml"},{"Organization":{"value":null,"Person":["ZACHARY ARMINTROUT","JOHN FRAS","KYLE GETTY","KEVIN MOHRLAND","RICK SCHMUCKAL","BRIAN BOSCH","SCOTT POWELL","TONY STEFANI"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TR","PRESIDENT","VICE PRESIDE"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2020,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SCOTT POWELL","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":228412,"Contributions":{"value":111791,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":34050,"Campaigns":0,"Grant revenue":77741,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":116621,"Other total":116621,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":222925,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":59044,"Current officers":59044,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":163881,"Management services":1699,"Legal":0,"Accounting":790,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":15521,"Office expenses":44336,"Information technology":0,"Royalties":0,"Occupancy":550,"Travel":450,"Conferences and meetings":95859,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":108,"Insurance":1140,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3041,"MEMBER SERVICES":1000,"BAD DEBT":835,"TELEPHONE":627,"FEES":579},"All other expenses":387},"Functional Expenses":{"value":null,"Program Service Expenses":217742,"Management And General Expenses":5183,"Fundraising Expenses":0}},"Assets":{"value":82294,"Non-interest bearing cash":77316,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4816,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":162,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":82294,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.976750028036335,"percentile":0.884632611795413},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.024022380610475808,"percentile":0.4627370162180978},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.36915554558708086,"percentile":0.1942881324522423},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5807367747974386,"percentile":0.9470694540964404},"Revenue Growth":{"score":0.07010578176865269,"percentile":0.6817924375904818},"Asset Growth":{"score":0.027959853963152478,"percentile":0.43746837174889613},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7539180138178264,"percentile":0.9211740380686839}},"source_xml":"202112019349300141_public.xml"},{"Organization":{"value":null,"Person":["TONY STEFANI","JESSICA KORSON","BLAKE SHERBURN","SCOTT POWELL","TYLER KLUCK","KYLE GETTY","KEVIN MOHRLAND","KEN WAHMHOFF","DR BERT CREGG"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","PAST PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EDUCATION AD"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2023,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TONY STEFANI","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":294111,"Contributions":{"value":111970,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":36317,"Campaigns":0,"Grant revenue":75653,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":182141,"Other total":182141,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":267967,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":267967,"Management services":70359,"Legal":0,"Accounting":625,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9856,"Office expenses":61299,"Information technology":0,"Royalties":0,"Occupancy":623,"Travel":2809,"Conferences and meetings":120081,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1232,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1083,"TELEPHONE":583,"CONTRIBUTIONS":500},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":227154,"Management And General Expenses":40813,"Fundraising Expenses":0}},"Assets":{"value":151738,"Non-interest bearing cash":151288,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":450,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4780,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":4780,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":146958,"Net assets without donor restriction":115197,"Net assets with donor restriction":31761,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.847693932461833,"percentile":0.6896280602257256},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08889160895036227,"percentile":0.6035509965090441},"Liabilities to Assets Ratio":{"score":0.031501667347665054,"percentile":0.4253805513631678},"Operating Reserve Ratio":{"score":0.5662562927524658,"percentile":0.2780323342007765},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3096554519503771,"percentile":0.8695112514899301},"Revenue Growth":{"score":0.08375331214764198,"percentile":0.7232090588325213},"Asset Growth":{"score":0.08208172198059337,"percentile":0.634817724549018},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.699050343362317,"percentile":0.8471887053451705}},"source_xml":"202430719349301023_public.xml"},{"Organization":{"value":null,"Person":["MARSHA GRAY","CHRIS MACIBORSKI","JOHN FRAS","STEVE VANDERWEIDE","RICK SCHMUCKAL","ED CARPENTER","JOSH PETERSON","ROB BROWN","BRIAN BOSCH"],"Title":["EXECUTIVE DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","PRESIDENT","SECRETARY TREASURER","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2013,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":null,"website":"WWW.MCTA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 377, Howell, MI, 488440377, USA","city":"Howell","state":"MI","country":"USA","zip_code":488440377},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":148272,"Contributions":{"value":47352,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":47352,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":100794,"Total revenue":100794,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":126,"Investment income total":126,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":125023,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":54924,"Fundraising professional":0,"Fees to independent contractors":54924},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":70099,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6878,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1997,"Itemized Expenses":61224,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":64045,"Non-interest bearing cash":0,"Savings and temp cash investments":49535,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14510},"Liabilities":{"value":136,"Sum of Total Liabilities":136,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":63909,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.156799665479659,"percentile":0.7073676513177243},"Liabilities to Assets Ratio":{"score":0.0021235069092044655,"percentile":0.5550777326037759},"Operating Reserve Ratio":{"score":0.512265743103269,"percentile":0.2561769705264013},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5001687956644861,"percentile":0.321976936566659}},"source_xml":"201421299349200317_public.xml"},{"Organization":{"value":null,"Person":["MARSHA GRAY","ZACHARY ARMINTROUT","JUSTIN BARTLETT","BRIAN BOSCH","JOHN FRAS","RICK SCHMUCKAL","KEVIN MOHRLAND","SCOTT POWELL","TONY STEFANI"],"Title":["EXECUTIVE DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[30.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2016,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":null,"website":"www.mcta.org","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":124003,"Contributions":{"value":39510,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":39510,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127,"Investment income total":127,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":84366,"Other total":84366,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":130354,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":58125,"Fundraising professional":0,"Fees to independent contractors":58125},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":72229,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":6214,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1560,"Itemized Expenses":64455,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":61253,"Non-interest bearing cash":0,"Savings and temp cash investments":50967,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10286},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":61253,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05121650282654452,"percentile":0.2834424261297713},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.46989735642941527,"percentile":0.23838162068719523},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0739877211989888,"percentile":0.177453930749071},"Asset Growth":{"score":-0.019595175117714372,"percentile":0.24717486998948926},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.38133110506945883,"percentile":0.09365922570331113}},"source_xml":"201702459349200200_public.xml"},{"Organization":{"value":null,"Person":["AMY START","ZACHARY ARMINTROUT","SCOTT POWELL","BRIAN BOSCH","JOHN FRAS","RICK SCHMUCKAL","KEVIN MOHRLAND","KYLE GETTY","TONY STEFANI"],"Title":["EXECUTIVE DI","PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[30.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promote michigan christmas tree industry","year":2018,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":172251,"Contributions":{"value":49834,"Other contributions":0,"Contributions from gifts and grants":49834,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":122417,"Other total":122417,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":168761,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":2050,"Fundraising professional":0,"Fees to independent contractors":2050},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":54854,"Current officers":54854,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":111857,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":605,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":20814,"Itemized Expenses":90438,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":71913,"Non-interest bearing cash":0,"Savings and temp cash investments":63559,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":8354},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":71913,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.020261130559474257,"percentile":0.4529790923759227},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.4261233341826607,"percentile":0.21947052488562138},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.022075065220750652,"percentile":0.4752393086945676},"Asset Growth":{"score":0.009811160518630886,"percentile":0.3608619089179262},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4607312923178494,"percentile":0.23292115823927886}},"source_xml":"201931359349200903_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TONY STEFANI","JESSICA KORSON","BLAKE SHERBURNE","SCOTT POWELL","KEVIN MOHRLAND","KYLE GETTY","TYLER KLUCK","KEN WAHMHOFF"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY/TR","DIRECTOR AT","DIRECTOR AT","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Providing research and education to enhance michigan's farm grown christmas tree industry","year":2025,"name":"MICHIGAN CHRISTMAS TREE ASSOCIATION","phone":8005898733,"website":"WWW.MCTA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TONY STEFANI","year_formation":1974,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"PO BOX 252, DURAND, MI, 484290252, USA","city":"DURAND","state":"MI","country":"USA","zip_code":484290252},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":446731,"Contributions":{"value":157643,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":35170,"Campaigns":0,"Grant revenue":122473,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":289088,"Other total":289088,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":387193,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":387193,"Management services":73578,"Legal":0,"Accounting":1700,"Lobbying services":0,"Investment management fees":0,"Other services":109432,"Advertising":12116,"Office expenses":53552,"Information technology":0,"Royalties":0,"Occupancy":903,"Travel":7258,"Conferences and meetings":126591,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1279,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":784,"TELEPHONE":589,"REFUNDS":195},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":344720,"Management And General Expenses":42473,"Fundraising Expenses":0}},"Assets":{"value":244714,"Non-interest bearing cash":192966,"Savings and temp cash investments":50000,"Pledges and grants receivable":0,"Accounts receivable":1348,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":400,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1768,"Sum of Total Liabilities":0,"Accounts payable, accrued":193,"Grants payable":0,"Deferred, revenue":1575,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":242946,"Net assets without donor restriction":198305,"Net assets with donor restriction":44641,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8903053515946827,"percentile":0.7552721677555525},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13327483429625434,"percentile":0.6756027855093028},"Liabilities to Assets Ratio":{"score":0.00722476033246974,"percentile":0.5140116562034501},"Operating Reserve Ratio":{"score":0.6320207235151462,"percentile":0.3034711804697369},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.23558756302093828,"percentile":0.8303459037310165},"Revenue Growth":{"score":0.09328874842905878,"percentile":0.748146269259272},"Asset Growth":{"score":0.11727833740963561,"percentile":0.7224115439296608},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7406743737331857,"percentile":0.9065707566800383}},"source_xml":"202600619349301300_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}