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Michigan Association Computer Users in Learning FY2021 filing

Tax-deductible

Lansing, MI501(c)(3)Education EIN 38-2100025Revenue $455K in FY2021Latest return filed Apr 23, 2026

On file with the IRSmacul.orgLansing, MITax-exempt since Jul 2000Publicly supported — 509(a)(2)

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Macul is an organization that focuses on embedding technology into education through multiple platforms and multiple audiences. Macul organizes pd events, as well as coordinates grant programs and other educational resources to support today's innovative education environment.

501(c)(3) charity; gifts are tax-deductible.
42¢ of each $1 spent went to programs.
$119K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
4 of 6
filings with a surplus
Average surplus $102K a year · 10% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
42%
of spending
Concern: 42% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$119K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$202K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$455K
-56% vs prior year
Spent
$587K
To programs
42%
Net assets
$770K
By yearFY2020–FY2025
Revenue
$455K
FY2021▼ -56%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$455K
FY2022$904K
FY2023$1.1M
FY2024$1.3M
FY2025$1.3M
Expenses
$587K
FY2021▼ -37%
Tap a bar for its year
Expenses by fiscal year
FY2020$926K
FY2021$587K
FY2022$948K
FY2023$964K
FY2024$989K
FY2025$1.0M
Net assets
$770K
FY2021▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2020$902K
FY2021$770K
FY2022$725K
FY2023$890K
FY2024$1.2M
FY2025$1.4M

From the FY2021 Form 990 (year ending August 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Jul 2000.

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

Where the money goes

42 cents of each dollar spent went to programs.

Program services 42% · $244K Management & general 58% · $344K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $119K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Mark Smith
Executive Director
$118,836Pt VII · Sec A
Liz Kolb
President
$0Pt VII · Sec A
Mary Wever
President-Elect
$0Pt VII · Sec A
Joe Rommel
Past President
$0Pt VII · Sec A
Gina Loveless
Member-At-Large
$0Pt VII · Sec A
Dwight Levens
Secretary
$0Pt VII · Sec A
Ann Smart
Director
$0Pt VII · Sec A
Steve Dickie
Director
$0Pt VII · Sec A

Tammy Maginity’s $28K as Executive Director is at the 4th percentile of top reported officer pay among 3394 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mark Smith—$114,916$114,916$114,916$118,836$111,871
Tammy Maginity$27,631—————

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 Michigan Association Computer Users in Learning 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

Supports innovative education by embedding technology through professional development and resources.

Questions for Michigan Association Computer Users in Learning

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2 programs · $244K · in their own filed words · FY2020
01

Macul hosts an annual conference, whose sole focus is to assist educators in the process of integrating technology rich activities in classrooms. Macul reinforces the importance of the annual conference by providing focused professional events that sustain technological impacts for today's classroom.

$192Kprogram expense
02

Macul provides ongoing resources, equipment and guidance across k-20 instructional platforms. These ongoing resources include, but are not limited to, monthly newsletters, grant programs, professional development services and constant involvement with statewide educational committees and organizations.

$52Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Amazonsmile FoundationFY2023$27
Total grants receivedfrom 1 funder$27

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$455K
Ln 12
Fees for servicesLn 2g$439K
Gifts and grantsLn 1h$17K
Investment incomeLn 3$184
Money outPt IX
$587K
Ln 25
Programscol B$244K
Managementcol C$344K
Owns and owesPt X
$770K
net assets · Ln 32
Cash and savingsLn 1–2$598K
Total assetsLn 16$972K
LiabilitiesLn 26$202K
PeoplePt VI, VII
19
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$439K
Investment incomeLn 3$184
Other incomeLn 4–11$41
Total revenueLn 12$455K
Assets in detailPt X, end of year
CashLn 1$100
SavingsLn 2$598K
Cash and savings togetherLn 1–2$598K
Prepaid expenses and deferred chargesLn 9$68K
Land, buildings, equipmentLn 10c$306K
Total assetsLn 16$972K
LiabilitiesLn 26$202K
Net assetsLn 32$770K
OperationsPt I, VI
EmployeesI 55
VolunteersI 613
Fiscal year endsHeaderAugust
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 FY21End FY21
Cash and savingsLn 1–2$685K$598K
Land, buildings, equipmentLn 10c$308K$306K
Total assetsLn 16$1.0M$972K
LiabilitiesLn 26$137K$202K
Net assetsLn 32$902K$770K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$11K$11K
Pay of current officers, directors and key staffLn 5$140K$76K$63K
Other salaries and wagesLn 7$126K$42K$84K
Other employee benefitsLn 9$56K$56K
Payroll taxesLn 10$18K$18K
Management feesLn 11a$10K$10K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$28K$28K
Information technologyLn 14$36K$36K
OccupancyLn 16$18K$18K
TravelLn 17$38$38
Conferences, conventions and meetingsLn 19$74K$73K$510
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$15K$15K
Other expenses (24a–d)Ln 24$33K$31K$2K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$587K$244K$344K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Apr 23, 2026 $1.3M$1.0M$230K$1.4M 990 PDF
FY2024Filed with the IRS Feb 11, 2025 $1.3M$989K$278K$1.2M 990 PDF
FY2023Filed with the IRS Feb 5, 2024 $1.1M$964K$164K$890K 990 PDF
FY2022 $904K$948K−$44K$725K 990 PDF
FY2021 ViewingFiled with the IRS Jan 11, 2022 $455K$587K−$132K$770K 990 PDF
FY2020Filed with the IRS Jan 11, 2021 $1.0M$926K$115K$902K 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 FY2021 990 (6 parts)
Part I · Summary $455,279 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $41,687$16,549
I-9 Program service revenuePrior year $994,958$438,505
I-10 Investment incomePrior year $1,634$184
I-11 Other revenuePrior year $2,703$41
I-12 Total revenuePrior year $1,040,982$455,279
I-13 Grants and similar amounts paidPrior year $15,311$10,830
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $351,762$339,675
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $558,644$236,992
I-18 Total expensesPrior year $925,717$587,497
I-19 Revenue less expensesPrior year $115,265−$132,218
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
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 $455,279 across 6 lines filed
VIII-1f All other contributions, gifts and grants$16,549
VIII-1h Total contributions, gifts and grants$16,549
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $438,505$438,505
VIII-3 Investment incomeExcluded from tax $184$184
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $41$41
VIII-12 Total revenueRelated to mission $438,546 · Unrelated business $0 · Excluded from tax $184$455,279
Part IX · Statement of functional expenses $587,497 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $10,830$10,830
IX-5 Pay of current officers, directors and key staffPrograms $76,321 · Management $63,210$139,531
IX-7 Other salaries and wagesPrograms $42,088 · Management $84,385$126,473
IX-9 Other employee benefitsManagement $55,602$55,602
IX-10 Payroll taxesManagement $18,069$18,069
IX-11a Management feesPrograms $10,000$10,000
IX-11b Legal feesManagement $1,090$1,090
IX-11c Accounting feesManagement $12,350$12,350
IX-11g Other fees for servicesManagement $3,918$3,918
IX-13 Office expensesManagement $28,039$28,039
IX-14 Information technologyManagement $35,636$35,636
IX-16 OccupancyManagement $17,509$17,509
IX-17 TravelManagement $38$38
IX-19 Conferences, conventions and meetingsPrograms $73,292 · Management $510$73,802
IX-20 InterestManagement $2,572$2,572
IX-22 Depreciation, depletion and amortizationManagement $14,693$14,693
IX-24 Other expenses (24a–d)Programs $31,420 · Management $1,702$33,122
IX-24e All other expensesManagement $4,223$4,223
IX-25 Total functional expensesPrograms $243,951 · Management $343,546 · Fundraising $0$587,497
Part X · Balance sheet $971,521 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $100$100
X-2 Savings and temporary cash investmentsStart of year $685,234$597,534
X-9 Prepaid expenses and deferred chargesStart of year $45,318$67,972
X-10c Land, buildings and equipment, netStart of year $308,128$305,915
X-16 Total assetsStart of year $1,038,780$971,521
X-17 Accounts payable and accrued expensesStart of year $3,651$10,313
X-19 Deferred revenueStart of year $77,830$87,991
X-23 Secured mortgages and notes payableStart of year $55,501$103,637
X-26 Total liabilitiesStart of year $136,982$201,941
X-27 Net assets without donor restrictionsStart of year $899,895$767,977
X-28 Net assets with donor restrictionsStart of year $1,903$1,603
X-32 Total net assets or fund balancesStart of year $901,798$769,580
X-33 Total liabilities and net assetsStart of year $1,038,780$971,521
Part XI · Reconciliation of net assets $769,580 net assets at year end
XI-1 Total revenue$455,279
XI-2 Total expenses$587,497
XI-3 Revenue less expenses−$132,218
XI-4 Net assets at start of year$901,798
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$769,580

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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