TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) JACQUELINE GOOSEN...................................................................... PRESIDENT	20.00 .................	X	X	7,064	0
(2) LAUREN NOLFO...................................................................... SECRETARY	6.00 .................	X	X	2,616	0
(3) JENNIFER POTOPA...................................................................... MEMBERSHIP CHAIR	6.00 .................	X	X	3,448	0
(4) CALEB SMITH...................................................................... VICE-PRESIDENT, BUDGET & A	6.00 .................	X	X	3,470	0
(5) ELIZABETH THOMPSON...................................................................... DIRECTOR	0.50 .................	X		0	250
(6) CARRIE WEED...................................................................... DIRECTOR	0.50 .................	X		0	504
(7) ALICIA COLEMAN...................................................................... DIRECTOR	0.50 .................	X		0	560
(8) BRIDGET STOUT...................................................................... ELECTION CHAIR	0.50 .................	X		0	112
(9) REBECCA FITZPATRICK...................................................................... DIRECTOR	0.50 .................	X		1,060	0
(10) ANNE HOWARD...................................................................... TREASURER	8.00 .................	X	X	2,616	0
(11) THERESA LAESCH...................................................................... DIRECTOR	0.50 .................	X		0	448
(12) TRACY SOBECKI...................................................................... DIRECTOR	0.50 .................	X		0	448
(13) SHANA NUTT...................................................................... DIRECTOR	0.50 .................	X		0	224
(14) CHERYL COSTEIU...................................................................... DIRECTOR	0.50 .................	X		0	448
(15) HOLLY TIMMRECK...................................................................... DIRECTOR	0.50 .................	X		0	560
(16) SAREN JOB...................................................................... DIRECTOR	0.50 .................	X		0	280
(17) SHANNON SPETTEL...................................................................... DIRECTOR	0.50 .................	X		0	56

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JACQUELINE GOOSEN......................................................................
PRESIDENT

20.00
.................

7,064

(2) LAUREN NOLFO......................................................................
SECRETARY

6.00
.................

2,616

(3) JENNIFER POTOPA......................................................................
MEMBERSHIP CHAIR

6.00
.................

3,448

(4) CALEB SMITH......................................................................
VICE-PRESIDENT, BUDGET & A

6.00
.................

3,470

(5) ELIZABETH THOMPSON......................................................................
DIRECTOR

0.50
.................

250

(6) CARRIE WEED......................................................................
DIRECTOR

0.50
.................

504

(7) ALICIA COLEMAN......................................................................
DIRECTOR

0.50
.................

560

(8) BRIDGET STOUT......................................................................
ELECTION CHAIR

0.50
.................

112

(9) REBECCA FITZPATRICK......................................................................
DIRECTOR

0.50
.................

1,060

(10) ANNE HOWARD......................................................................
TREASURER

8.00
.................

2,616

(11) THERESA LAESCH......................................................................
DIRECTOR

0.50
.................

448

(12) TRACY SOBECKI......................................................................
DIRECTOR

0.50
.................

448

(13) SHANA NUTT......................................................................
DIRECTOR

0.50
.................

224

(14) CHERYL COSTEIU......................................................................
DIRECTOR

0.50
.................

448

(15) HOLLY TIMMRECK......................................................................
DIRECTOR

0.50
.................

560

(16) SAREN JOB......................................................................
DIRECTOR

0.50
.................

280

(17) SHANNON SPETTEL......................................................................
DIRECTOR

0.50
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(18) TIM ZIMMERMAN........................................................................
DIRECTOR

0.50
.......................

350

(19) CHRISTINE BRANNON........................................................................
DIRECTOR

0.50
.......................

224

(20) RHEANNA SASEK........................................................................
DIRECTOR

0.50
.......................

336

(21) JENNIFER PENMAN........................................................................
DIRECTOR

0.50
.......................

392

(22) JACKIE KUSZPIT........................................................................
DIRECTOR

0.50
.......................

(23) KASIE SMITH........................................................................
DIRECTOR

0.50
.......................

504

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

MACOMB INTERMEDIATE FEDERATION OF
TEACHERS LOCAL #2144

Employer identification number

23-7150780

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS OF THE ORGANIZATION ARE DUES PAYING EDUCATORS.
FORM 990, PART VI, SECTION A, LINE 7A	OFFICERS AND BOARD MEMBERS ARE ELECTED AND VOTED ON EVERY TWO YEARS. THERE ARE NO CURRENT LIMITS ON THE NUMBER OF TERMS THEY CAN SERVE.
FORM 990, PART VI, SECTION A, LINE 7B	OFFICERS AND BOARD MEMBERS ARE ABLE TO VOTE ON WORK CONTRACTS AND UNION BI-LAWS, WHICH WILL THEN BE PRESENTED TO THE MEMBERSHIP, WHICH ARE THEN VOTED ON BY THE WHOLE MEMBERSHIP BODY. OFFICERS AND BOARD MEMBERS VOTE ON STIPENDS, TO PASS MINUTES AND TREASURY REPORTS, WHAT CHARITIES WE WANT TO DONATE TO, ETC.
FORM 990, PART VI, SECTION B, LINE 11B	THE COMPLETED FORM 990 AND ITS ATTACHMENTS ARE PRESENTED TO THE BUDGET AND AUDIT COMMITTEE, ALONG WITH THE FINANCIAL RECORDS AND STATEMENTS OF THE ORGANIZATION, AT THE TIME OF THE ANNUAL AUDIT, AS PART OF THE AUDIT. COMPLETED STATEMENTS AND DOCUMENTS ALONG WITH THE AUDIT REPORT ARE PRESENTED TO THE BOARD OF DIRECTORS, FOR THEIR APPROVAL AND ACCEPTANCE. EACH DIRECTOR POSTS ALL OF THE FINANCIAL INFORMATION AT THEIR RESPECTIVE WORK LOCATIONS. COPIES ARE ALSO POSTED AT THE UNION OFFICE AND ARE AVAILABLE TO THE EMPLOYER IF REQUESTED.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, AT THE DIRECTORS MEETING, WHERE THE ANNUAL AUDIT AND FORM 990 AND ITS ATTACHMENTS ARE PRESENTED, AND AT ANY TIME OR MEETING DURING THE SCHOOL YEAR, THE OFFICERS AND DIRECTORS ARE REQUIRED TO REPORT ANY ACTIVITIES THAT MAY BE A CONFLICT OF INTEREST BY A MEMBER, DIRECTOR, KEY EMPLOYEE, OR OFFICER, TO ANOTHER OFFICER, DIRECTOR, OR KEY EMPLOYEE AT ANY TIME. ANY REPORT IS LOOKED INTO IMMEDIATELY. ALL POLICIES ARE REVIEWED BY THE EXECUTIVES, THE DIRECTORS, KEY EMPLOYEES, AND MEMBERSHIP.
FORM 990, PART VI, SECTION B, LINE 15	ALL COMPENSATION IS REVIEWED AND RECOMMENDED BY THE BUDGET AND AUDIT COMMITTEE ANNUALLY. COMPENSATION AND REMUNERATION AMOUNTS ARE DETERMINED FROM COMPARABLE ORGANIZATIONS IN THE LOCAL GEOGRAPHICAL REGION. THE BUDGET AND AUDIT COMMITTEE RECOMMENDATIONS ARE VOTED ON BY THE BOARD OF DIRECTORS AND PRESENTED TO GENERAL MEMBERSHIP FOR THEIR APPROVAL.
FORM 990, PART VI, SECTION C, LINE 19	ALL MEMBERS OF THE ORGANIZATION RECEIVE GOVERNING DOCUMENTS IN HARD COPY. IN ADDITION, ALL GOVERNING DOCUMENTS OF THE LOCAL, STATE, AND NATIONAL ORGANIZATIONS ARE AVAILABLE ON THEIR RESPECTIVE WEBSITES, INCLUDING THE CONTRACT BETWEEN THE LOCAL AND THE EMPLOYER. ALL BY-LAWS, THE LOCAL CONSTITUTION, CONFLICT OF INTEREST POLICY, STATE MANDATES, TENURE LAWS, RECENT LEGISLATION, AND THE FINANCIAL STATEMENTS ARE AVAILABLE AT ALL WORK LOCATIONS, FROM OFFICERS AND DIRECTORS, AND ALSO AT THE UNION OFFICE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO REPRESENT, EDUCATE, AND SERVE ITS MEMBERS COOPERATIVELY WITH MANAGEMENT, PARENTS, AND STUDENTS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	340
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	231,566	270,455
9	Program service revenue (Part VIII, line 2g) .........	0	0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	0	0
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	231,566	270,455
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	6,550	698
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	23,956	26,538
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	180,912	228,351
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	211,418	255,587
19	Revenue less expenses. Subtract line 18 from line 12.......	20,148	14,868
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	262,105	276,973
21	Total liabilities (Part X, line 26).............	0	0
22	Net assets or fund balances. Subtract line 21 from line 20.....	262,105	276,973

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 152,232 including grants of $ ) (Revenue $ )
	PART IX, LINE 21, PAYMENTS TO AFFILIATES: AMERICAN FEDERATION OF TEACHERS, AMERICAN FEDERATION OF TEACHERS - MICHIGAN, MICHIGAN STATE AFL-CIO, AND METRO-DETROIT AFL-CIO. AS A LOCAL AFFILIATE, THE NATIONAL AND STATE ORGANIZATIONS PROVIDE SUPPORT, INFORMATION, REPRESENTATION, EDUCATION, AND BENEFITS TO THE LOCAL, ITS MEMBERS, THE EMPLOYER, CONSTITUENT EDUCATIONAL ENTITIES, AND THE COMMUNITY.

4b	(Code: ) (Expenses $ 69,250 including grants of $ ) (Revenue $ )
	PART IX, LINE 24A, RELEASE TIME: PAYMENT TO THE EMPLOYER FOR WORK RELEASE OF UNION MEMBERS, DIRECTORS, KEY EMPLOYEES, AND OFFICERS TO CONDUCT UNION BUSINESS, OPERATE THE ORGANIZATION, WORK WITH INDIVIDUAL MEMBERS, THE EMPLOYER, AND CONSTITUENT SCHOOL DISTRICTS, AND/OR TO ATTEND MEETINGS, WORKSHOPS, IN-SERVICE, AND CONFERENCES FOR THE BENEFIT OF ALL MEMBERS.

4c	(Code: ) (Expenses $ 3,071 including grants of $ ) (Revenue $ )
	PART IX, LINE 19, CONFERENCES, CONVENTIONS, AND MEETINGS: COSTS INCURRED TO SEND OFFICERS, DIRECTORS, KEY EMPLOYEES, AND MEMBERS TO NATIONAL, STATE, AND LOCAL CONVENTIONS, EDUCATIONAL CONFERENCES, IN-SERVICES RELATED TO THE ORGANIZATION'S PURPOSE AND MISSION, AND MEETINGS DIRECTED TOWARD PROFESSIONAL GROWTH. ALL MEMBERS OF THE ORGANIZATION MAY REQUEST, AND ARE ENTITLED TO ATTEND OPPORTUNITIES FOR PROFESSIONAL GROWTH, LEADERSHIP, CONTINUING EDUCATIONS, AND ORGANIZATIONAL DECISION MAKING.

	(Code: ) (Expenses $ 14,583 including grants of $ ) (Revenue $ )
	BENEFITS PAID TO OR FOR MEMBERS: INSURANCE, DEATH BENEFITS, EDUCATION, MEMBERSHIP MEETINGS, BENEVOLENCE, AND CHARITY $698. COMPENSATION OF CURRENT OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES (PROGRAM SERVICE PORTION) $13,269. INFORMATION TECHNOLOGY (WEBSITE, EMAIL, AND PHONE ACCESS FOR MEMBERS) $616.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 14,583 including grants of $ ) (Revenue $ )
4e	Total program service expenses239,136

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	20,274	0	5,752

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b	270,455
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		270,455

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....

3 Investment income (including dividends, interest, and othersimilar amounts) ......
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			270,455	0	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	698	698
5	Compensation of current officers, directors, trustees, and key employees ...........	26,538	13,269	13,269
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	350		350
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	1,186		1,186
14	Information technology ......	1,232	616	616
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	3,071	3,071
20	Interest ...........
21	Payments to affiliates .......	152,232	152,232
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,030		1,030
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	RELEASE TIME	69,250	69,250
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	255,587	239,136	16,451	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		262,105	1	276,973
2	Savings and temporary cash investments .........			2
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		262,105	16	276,973

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	262,105	31	276,973
32	Total net assets or fund balances ...........	262,105	32	276,973
33	Total liabilities and net assets/fund balances ........	262,105	33	276,973

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
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