MICHIGAN PUPIL ACCOUNTING AND ATTE… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1935

Legal Domicile

Principal Officer

ROBERT DICKINSON

Phone

5178531413

Tax Period

2023-07-01 to 2024-06-30

MICHIGAN PUPIL ACCOUNTING AND ATTENDANCE ASSOCIATION, founded in 1935, is a small nonprofit that reported $609K in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion.

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

Program Service Accomplishments

Program 1

Expenses: $465,635 Revenue: $528,575

MPAAA CONDUCTED CONFERENCES & WORKSHOPS ON THE SUBJECTS OF PUPIL ACCOUNTING, PUPIL DATA REPORTING, STUDENT ATTENDANCE, DATA QUALITY AND EDUCATIONAL ACCOUNTABILITY

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $67,990

Program Service Revenue $528,575

Investment Income $12,281

Other Revenue $0

TOTAL REVENUE $608,846

Expense Breakdown

Grants Paid $0

Salaries & Benefits $147,914

Fundraising Expenses $0

Program Expenses $465,635

Other Expenses $452,825

TOTAL EXPENSES $600,739

Year-over-Year Comparison

	2023	2022	Change
Revenue	$608,846	$523,733	+0.2%
Expenses	$600,739	$606,862	0.0%
Net Income	$8,107	$-83,129	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TRACY CLAWSON	MARKETING CH	5.00	Officer Director	$0	$0	$0
JANELL CRAIG	TREASURER	5.00	Officer Director	$0	$0	$0
KELLY DUMAS	PUPIL ACCT R	5.00	Director	$0	$0	$0
ROBERTA FARINA	PRESIDENT	5.00	Officer Director	$0	$0	$0
CARRIE HAUBENSTRICKER	PAST PRESIDE	5.00	Officer Director	$0	$0	$0
BARBETTE LANE	SEARGENT-AT-	5.00	Director	$0	$0	$0
MATTY MCCORMICK	MEMBER AT LA	5.00	Director	$0	$0	$0
SHANNON REA	MEMBER AT LA	5.00	Director	$0	$0	$0
NICOLE SNYDER	MEMBER AT LA	5.00	Director	$0	$0	$0
TASHA SPECK	PRESIDENT EL	5.00	Officer Director	$0	$0	$0
LEANN SZYMANSKI	DATA SPECIAL	5.00	Director	$0	$0	$0
KATHI THORNTON	SECRETARY	5.00	Officer Director	$0	$0	$0
JULIE ZIESEMER	AUDITING REP	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$608,846	$600,739	$351,661	$8,107
2023	$523,733	$606,862	$333,071	$-83,129
2022	$529,811	$523,967	$424,643	$5,844
2021	$315,795	$264,330	$414,805	$51,465
2020	$490,701	$518,209	$355,682	$-27,508
2019	$531,869	$505,005	$398,260	$26,864

MICHIGAN PUPIL ACCOUNTING AND ATTENDANCE ASSOCIATION