Michigan Pupil Accounting and Attendance Association
Nonprofit profile at a glance
- EIN
- 382182306
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Lansing, MI, USA
- Phone
- 5178531413
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $607,993
- Expenses
- $617,830
- Assets
- $342,888
- Liabilities
- $20,301
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- KELLY DUMAS (PRESIDENT EL)
- TASHA SPECK (PRESIDENT)
People named in this filing
- RANDI BASSETT (SECRETARY)
- LEAH CAMERON (MEMBER-AT-LA)
- TRACY CLAWSON (MARKETING CH)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide up to date training via conferences and workshops to enable school personnel to comply with state student data reporting and funding requirements
What it reported doing in 2024
Mpaaa conducted conferences & workshops on the subjects of pupil accounting, pupil data reporting, student attendance, data quality and educational accountability
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.9%; rating input score 69
- Program expense ratio: 68.7%; rating input score 69
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.6%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 4.7% per year; rating input score 100; 37th percentile among comparable filings
Details
- Where the money goes: 68.9% of revenue deployed · 68.7% of spending went to programs
- Governance: 13 of 13 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $424K in reported program spending
- Leadership: top reported pay $0 · 13 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- 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 6 not reported.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- Review — Sustainability: Liabilities to assets ratio scored 50/100.