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Naifa-Michigan FY2020 filing

Not tax-deductible

Dewitt, MI501(c)(6)Mutual / membership EIN 38-1605818Revenue $109K in FY2020Latest return filed Jul 14, 2026

On file with the IRSnaifamichigan.orgPo Box 530, 48820-0530 · Dewitt, MITax-exempt since Mar 1950

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The mission of the association is to advocate for a positive legislative and regulatory environment.enhance business and professional skills and promote ethical conduct of our members

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $16K a year · 14% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Cash reserves
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$24K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$109K
Spent
$114K
Net assets
$99K
By yearFY2020–FY2025
Revenue
$109K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$109K
FY2021$126K
FY2022$146K
FY2023$125K
FY2024$92K
FY2025$102K
Expenses
$114K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$114K
FY2021$161K
FY2022$154K
FY2023$152K
FY2024Not on file
FY2025$111K
Net assets
$99K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$99K
FY2021$65K
FY2022$56K
FY2023$29K
FY2024−$261
FY2025−$9K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1950.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Benjamin Eichler
President-Elect
$0Pt VII · Sec A
Randall Ball
Secretary/Treasurer
$0Pt VII · Sec A
Mark a Straat
Nat'l Comm Chair
$0Pt VII · Sec A
Glenn S Newlin
Imm Past President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Kay Harless$60,000$60,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Naifa-Michigan executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for favorable laws, enhances member skills, and promotes ethical conduct.

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1 program · in their own filed words · FY2020
01

Page 9,part Viii, Line 2a

Conventions:the association conducts various conventions, classes, and seminars for members which provide a productive environment to advance the general purpose of the association. The conventions, classes, and seminars are available to the entire membership of 454 members.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$109K
Ln 12
Gifts and grantsLn 1h$106K
Fees for servicesLn 2g$1K
Other incomeLn 4–11$1K
Money outPt IX
$114K
Ln 25
Owns and owesPt X
$99K
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$123K
LiabilitiesLn 26$24K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$106K
Fees for servicesLn 2g$1K
Investment incomeLn 3$574
Other incomeLn 4–11$1K
Total revenueLn 12$109K
Assets in detailPt X, end of year
SavingsLn 2$86K
Cash and savings togetherLn 1–2$86K
Land, buildings, equipmentLn 10c$198
Other assetsLn 15$24K
Total assetsLn 16$123K
LiabilitiesLn 26$24K
Net assetsLn 32$99K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$92K$86K
Land, buildings, equipmentLn 10c$260$198
Total assetsLn 16$128K$123K
LiabilitiesLn 26$24K$24K
Net assetsLn 32$105K$99K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K
Pension plan contributionsLn 8$4K
Other employee benefitsLn 9$2K
Payroll taxesLn 10$5K
Accounting feesLn 11c$2K
Lobbying feesLn 11d$20K
Office expensesLn 13$7K
OccupancyLn 16$6K
TravelLn 17$820
Conferences, conventions and meetingsLn 19$2K
Depreciation, depletion and amortizationLn 22$423
InsuranceLn 23$2K
Other expenses (24a–d)Ln 24$4K
All other expensesLn 24e$31
Total functional expensesLn 25$114K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 14, 2026 $102K$111K−$8K−$9K 990 PDF
FY2024Filed with the IRS Nov 12, 2025 $92K−$261 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $125K$152K−$26K$29K 990 PDF
FY2022Filed with the IRS Nov 7, 2023 $146K$154K−$8K$56K 990 PDF
FY2021Filed with the IRS Nov 7, 2022 $126K$161K−$34K$65K 990 PDF
FY2020 ViewingFiled with the IRS Nov 9, 2021 $109K$114K−$5K$99K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $108,958 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $64,951$105,687
I-9 Program service revenuePrior year $5,844$1,462
I-10 Investment incomePrior year $516$574
I-11 Other revenuePrior year $843$1,235
I-12 Total revenuePrior year $72,154$108,958
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $34,288$70,449
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $56,145$43,979
I-18 Total expensesPrior year $90,433$114,428
I-19 Revenue less expensesPrior year −$18,279−$5,470
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $108,958 across 6 lines filed
VIII-1b Membership dues$105,687
VIII-1h Total contributions, gifts and grants$105,687
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,462$1,462
VIII-3 Investment incomeRelated to mission $574$574
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,235$1,235
VIII-12 Total revenueRelated to mission $2,036 · Unrelated business $1,235 · Excluded from tax $0$108,958
Part IX · Statement of functional expenses $114,428 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$60,308
IX-8 Pension plan contributions$3,500
IX-9 Other employee benefits$1,662
IX-10 Payroll taxes$4,979
IX-11c Accounting fees$1,937
IX-11d Lobbying fees$20,100
IX-13 Office expenses$6,574
IX-16 Occupancy$5,930
IX-17 Travel$820
IX-19 Conferences, conventions and meetings$2,040
IX-22 Depreciation, depletion and amortization$423
IX-23 Insurance$1,695
IX-24 Other expenses (24a–d)$4,429
IX-24e All other expenses$31
IX-25 Total functional expenses$114,428
Part X · Balance sheet $123,345 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $91,770$86,227
X-4 Accounts receivableStart of year $13,481$12,409
X-9 Prepaid expenses and deferred chargesStart of year $35$35
X-10c Land, buildings and equipment, netStart of year $260$198
X-15 Other assetsStart of year $22,887$24,476
X-16 Total assetsStart of year $128,433$123,345
X-17 Accounts payable and accrued expensesStart of year $4,449$6,943
X-19 Deferred revenueStart of year $19,139$17,028
X-26 Total liabilitiesStart of year $23,588$23,971
X-27 Net assets without donor restrictionsStart of year $86,226$86,152
X-28 Net assets with donor restrictionsStart of year $18,619$13,222
X-32 Total net assets or fund balancesStart of year $104,845$99,374
X-33 Total liabilities and net assetsStart of year $128,433$123,345
Part XI · Reconciliation of net assets $99,374 net assets at year end
XI-1 Total revenue$108,958
XI-2 Total expenses$114,428
XI-3 Revenue less expenses−$5,470
XI-4 Net assets at start of year$104,845
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$99,374

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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