MICHIGAN ASSESSORS ASSOCIATION

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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

1972

Legal Domicile

Principal Officer

AMANDA LACELLE

Phone

5176941502

Tax Period

2023-01-01 to 2023-12-31

MICHIGAN ASSESSORS ASSOCIATION, founded in 1972, is a small nonprofit that reported $240K in total revenue in fiscal year 2023. The organization ran a surplus of $37K, a strong 15% operating margin.

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.

Program Service Accomplishments

Program 1

THE ASSOCIATION PROVIDES EDUCATION OPPORTUNITIES FOR CERTIFICATION AND CONTINUING PROFESSIONAL EDUCATION OF ASSESSORS IN COLLABORATION WITH THE MICHIGAN STATE TAX COMMISSION. IN 2023 VIRTUAL AND IN PERSON CLASSES WERE HELD FOR CONTINUING EDUCATION CREDITS AND TESTED COURSES FOR THE STATE OF MICHIGAN ASSESSOR EDUCATION CREDIT.

Program 2

THE ASSOCIATION PUBLISHES A BI-MONTHLY MAGAZINE TO PROVIDE MEMBERS WITH RELEVANT NEWS, INDUSTRY ARTICLES, STATE TAX COMMISSION DEVELOPMENTS, MICHIGAN TAX TRIBUNAL AND COURT DECISIONS.

Program 3

THE LEGISLATIVE COMMITTEE MEETS WITH LEGISLATORS AND PROVIDES TESTIMONY TO VARIOUS COMMITTEES TO OFFER PRACTICAL SOLUTIONS FOR IMPLEMENTATION OF NEW LAWS AND POLICIES. THE COMMITTEE ALSO RECOMMENDS...

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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 $0

Program Service Revenue $237,569

Investment Income $1,933

Other Revenue $370

TOTAL REVENUE $239,872

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $203,216

TOTAL EXPENSES $203,216

Year-over-Year Comparison

	2023	2022	Change
Revenue	$239,872	$231,823	+0.0%
Expenses	$203,216	$180,729	+0.1%
Net Income	$36,656	$51,094	-0.3%

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

N/A

Volunteers

120

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
SHALICE NORTHROP	DISTRICT I REPRESENTATIVE	1.00	Director	$0	$0	$0
SHILA KIANDER	DISTRICT I REPRESENTATIVE	1.00	Director	$0	$0	$0
DONNA VANDERVRIES	DISTRICT II REPRESENTATIVE	1.00	Director	$0	$0	$0
SHARON FRISCHMAN	DISTRICT II REPRESENTATIVE	1.00	Director	$0	$0	$0
JOHN BAUMAN	DISTRICT II REPRESENTATIVE	1.00	Director	$0	$0	$0
KELLY TIMM	DISTRICT III REPRESENTATIV	1.00	Director	$0	$0	$0
DEBRA KOPP	DISTRICT III REPRESENTATIV	1.00	Director	$0	$0	$0
JAMES GEIERMANN	DISTRICT III REPRESENTATIV	1.00	Director	$0	$0	$0
CINDY DAVIS	MTA REPRESENTATIVE	1.00	Director	$0	$0	$0
MELLISA HAYDUK	MAED REPRESENTATIVE	1.00	Director	$0	$0	$0
RON PATTI	SUBSCRIBING MEMBER	1.00	Director	$0	$0	$0
STEPHANIE BOERMAN	SECRETARY	1.00	Officer Director	$0	$0	$0
ELIZABETH TOBIAS	TREASURER	1.00	Officer Director	$0	$0	$0
AMANDA LACELLE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES H ELROD	PRESIDENT	1.00	Officer Director	$0	$0	$0
ANTHONY MEYAARD	PAST PRESIDENT	1.00	Officer 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
2024	No data	No data	No data	No data
2023	$239,872	$203,216	$290,369	$36,656
2022	$231,823	$180,729	$253,713	$51,094
2021	$241,860	$156,076	$202,619	$85,784
2020	$115,639	$138,872	$116,835	$-23,233
2019	$239,782	$262,894	$140,068	$-23,112
2018	$243,631	$292,256	$163,180	$-48,625