TY 2025 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
STUART BEST PRESIDENT	5.00	0	0	0
JASON SIMS VICE PRESIDENT	5.00	0	0	0
CURTIS A ROBERTSON TREASURERSECRETARY	5.00	0	0	0
ROBERT GOODMAN DIRECTOR	5.00	0	0	0
JOE JAMMAL DIRECTOR	5.00	0	0	0
KATHLEEN KLAUS DIRECTOR	5.00	0	0	0
ELIZABETH SMITH DIRECTOR	5.00	0	0	0
BRIAN TRUBA DIRECTOR	5.00	0	0	0
ROBIN ZDRODOWSKI DIRECTOR	5.00	0	0	0
MICHAEL BUCKLES GOVERNMENTAL AFFAIRS CHAIR	5.00	0	0	0

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

STUART BEST

PRESIDENT

5.00

JASON SIMS

VICE PRESIDENT

5.00

CURTIS A ROBERTSON

TREASURERSECRETARY

5.00

ROBERT GOODMAN

DIRECTOR

5.00

JOE JAMMAL

DIRECTOR

5.00

KATHLEEN KLAUS

DIRECTOR

5.00

ELIZABETH SMITH

DIRECTOR

5.00

BRIAN TRUBA

DIRECTOR

5.00

ROBIN ZDRODOWSKI

DIRECTOR

5.00

MICHAEL BUCKLES

GOVERNMENTAL AFFAIRS CHAIR

5.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
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 instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

MICHIGAN CREDITORS BAR ASSOCIATION

Employer identification number

20-1958407

Return Reference	Explanation
Description of other expenses Part I line 16	Description AmountGOVERNMENT AFFAIRS 6-1000 42,000WEB SERVICES 6-2550 1,143ASSOCIATION EXPENSE 6-3000 2,634PROGRAM EXPENSES 6-5000 3,652
Other changes in net assets or fund balances Part I line 20	Description AmountADJUSTMENT (5)
Description of total liabilities Part II line 26	Category Beginning of Year End of YearACCRUED EXPENSES 4,000 0DEFERRED REVENUE 0 18,750
Part III response or note to any other line in Part III	(1) TO FURTHER AND PROMOTE THE IMAGE AND FUNCTION OF THE LEGAL PROFESSION ENGAGED IN CREDITORS RIGHTS LAW, INCLUDING BUT NOT LIMITED TO EDUCATION AND ADVOCACY. TO ENCOURAGE, FOSTER AND ADVANCE PROFESSIONAL PRACTICES AND ETHICAL CONDUCT AND TO PROVIDE AND INTERCHANGE OF IDEAS FOR THE MEMBERS. (2) WE KEEP TABS ON LEGISLATION AND COURT RULES THAT MAY IMPACT THE INDUSTRY IN MICHIGAN BOTH POSITIVELY AND NEGATIVELY. WHEN NECESSARY THE ASSOCIATION WORKS WITH LEGISLATORS OR SUPREME COURT STAFF TO CRAFT RULES AND LEGISLATION.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2	3,260
3	Membership dues and assessments .............................	3	102,900
4	Investment income ....................................	4
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) List of Attached Documents: // Content ..	6b	31,100
c	Less: direct expenses from gaming and fundraising events ...	6c	17,061
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	14,039
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	120,199

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	37,290
14	Occupancy, rent, utilities, and maintenance ...................	14
15	Printing, publications, postage, and shipping ...................	15	78
16	Other expenses (describe in Schedule O) ...................	16	49,429
17	Total expenses. Add lines 10 through 16 .................	17	86,797

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	33,402
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	29,210
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20	-5
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	62,607

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? SEE SCHEDULE O, STATEMENT 5 (1)
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 THE MICHIGAN CREDITORS BAR ASSOCIATION PROVIDES ITS 35 FULL AND 10 ASSOCIATE MEMBER FIRMS WITH EDUCATIONAL SEMINARS AND NETWORKING OPPORTUNITES. (Grants $ ) If this amount includes foreign grants, check here ...			28a	39,637
29 MCBAS MOST ACTIVE COMMITTEE IS OUR GOVERNMENT AFFAIRS COMMITTEE. WITH THE ASSISTANCE OF OUR LOBBYIST - CONTINUED SCHEDULE O STATEMENT 5(2) (Grants $ ) If this amount includes foreign grants, check here ...			29a	42,000
30 (Grants $ ) If this amount includes foreign grants, check here ...			30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	81,637

Sign Here

	Signature of officer	Date

	Officer's name and title

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










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