Michigan Assessors Association
Nonprofit profile at a glance
- EIN
- 383007441
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- ADA, MI, USA
- Phone
- 5176941502
- Rating confidence
- Limited
Reported finances
- Revenue
- $329,750
- Expenses
- $335,206
- Assets
- $297,582
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- STEPHANIE BOERMAN-WEINERT (VICE PRESIDENT)
- ELIZABETH TOBIAS (PRESIDENT)
- AMANDA LACELLE (PAST PRESIDENT)
Highest reported compensation
- STEPHANIE BOERMAN-WEINERT (VICE PRESIDENT): $9,600 total reported compensation
- JOE VANHASSEL (MAED REPRESENTATIVE): $600 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve the standards of assessment practice; provide a clearing house for the collection and distribution of useful information relative to assessment practice; and promote justice and equity in the distribution of the tax burden.
What it reported doing in 2025
The association provides education opportunities for certification and continuing professional education of assessors in collaboration with the Michigan state tax commission. In 2025 virtual and in persons classes were held for continuing education credits and tested courses for state of Michigan assessor education credit.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 39
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.7%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 3%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: -100% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: -0% per year; rating input score 0; 20th percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 16 of 16 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $10K · 16 people listed
- Consistency: 10 of 10 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.