Michigan State Bar Foundation

Tax-deductible

Lansing, MI501(c)(3)Since 1947Crime & LegalEIN 38-1459016Revenue $25.6M in FY2025

On file with the IRSmsbf.org306 Townsend St, 48933-2012 · Lansing, MITax-exempt since Jun 1957Publicly supported charity — 170(b)(1)(A)(vi)

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The Michigan State Bar Foundation provides leadership and grants to improve access for all to the justice system, including support for civil legal aid for low-income individuals, law-related education and conflict resolution.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Run by 38 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
5 of 6
filings with a surplus
Average surplus $3.8M a year · 22% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$318K
to officers and key staff · 1% of spending
Top officer’s pay lower than 68% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $139K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$17.4M
31% of total assets
Looks good: liabilities are 31% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25.6M
-14% vs prior year
Spent
$23.9M
To programs
98%
Net assets
$39.5M
By yearFY2020–FY2025
Revenue
$25.6M
FY2025▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.9M
FY2021$12.2M
FY2022$12.8M
FY2023$19.9M
FY2024$29.6M
FY2025$25.6M
Expenses
$23.9M
FY2025▲ +74%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.8M
FY2021$12.2M
FY2022$13.4M
FY2023$14.0M
FY2024$13.8M
FY2025$23.9M
Net assets
$39.5M
FY2025▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.1M
FY2021$11.4M
FY2022$8.4M
FY2023$15.0M
FY2024$33.2M
FY2025$39.5M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1957.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $23.5M Management & general 2% · $391K Fundraising 0% · $34K

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

17 people listed on the 990; $318K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director, Asst Sec/Treas
$186,105Pt VII · Sec A
$131,455Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jennifer S Bentley’s $186K as Executive Director, Asst Sec/Treas is at the 32nd percentile of top reported officer pay among 247 $10–100M crime & legal 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jennifer S Bentley$186,105$175,423$164,558$165,177$154,107$149,441
Traci L Thrana-Kuiper$131,455$42,500————
Jonathan Fowler——$112,568$114,391$108,699$104,080
Laura C Musachio—$102,555————

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 State Bar Foundation executive salaries →

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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

Improves the administration of justice across Michigan.

Questions for Michigan State Bar Foundation

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Provided by the organization

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3 programs · $20.6M · in their own filed words · FY2024
01

Iolta

Interest on certain lawyers' pooled accounts designated for grants regarding improvements in the administration of justice and legal services to low-income individuals. 14,425 attorneys participated.

$14.3Mprogram expense
02

Mshda

Grants and related expenses regarding the eviction diversion program.

$4.2Mprogram expense
03

Access to Justice

Grants and related expenses regarding civil legal services to low-income individuals.

$2.1Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$139K
See all 3 funders →
Grants paid · 296 grants · $75.6M · 2019–2024
Lakeshore Legal AidMI · FY2024$4,338,671
Lakeshore Legal AidMI · FY2024$1,801,640
Lakeshore Legal AidMI · FY2024$1,777,996
Legal Aid of Western MichiganMI · FY2024$1,705,015
Michigan Advocacy ProgramMI · FY2024$970,500
Legal Aid of Western MichiganMI · FY2024$796,438
Michigan Legal ServicesMI · FY2024$794,945
Lakeshore Legal AidMI · FY2024$771,710
Michigan Advocacy ProgramMI · FY2024$692,623
Michigan Advocacy ProgramMI · FY2024$650,000
Legal Aid of Western MichiganMI · FY2024$611,208
Michigan Legal ServicesMI · FY2024$481,077
Michigan Advocacy ProgramMI · FY2024$455,115
Michigan Advocacy ProgramMI · FY2024$394,568
See all 296 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$25.6M
Ln 12
Fees for servicesLn 2g$15.0M
Gifts and grantsLn 1h$9.6M
Investment incomeLn 3$931K
Money outPt IX
$23.9M
Ln 25
Programscol B$23.5M
Managementcol C$391K
Fundraisingcol D$34K
Owns and owesPt X
$39.5M
net assets · Ln 32
Cash and savingsLn 1–2$9.0M
Total assetsLn 16$56.9M
LiabilitiesLn 26$17.4M
PeoplePt VI, VII
17
listed · VII A
PaidVII A2
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9.6M
Government grantsLn 1e$5.8M
Fees for servicesLn 2g$15.0M
Investment incomeLn 3$931K
Gains on assetsLn 7−$405K
Total revenueLn 12$25.6M
Assets in detailPt X, end of year
SavingsLn 2$9.0M
Cash and savings togetherLn 1–2$9.0M
InvestmentsLn 11–13$46.0M
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$44K
Total assetsLn 16$56.9M
LiabilitiesLn 26$17.4M
Net assetsLn 32$39.5M
OperationsPt I, VI
EmployeesI 50
VolunteersI 638
Fiscal year endsHeaderSeptember
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 FY25End FY25
Cash and savingsLn 1–2$8.0M$9.0M
InvestmentsLn 11–13$28.8M$46.0M
Land, buildings, equipmentLn 10c$16K$10K
Total assetsLn 16$40.2M$56.9M
LiabilitiesLn 26$7.0M$17.4M
Net assetsLn 32$33.2M$39.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22.2M$22.2M
Pay of current officers, directors and key staffLn 5$414K$259K$147K$8K
Legal feesLn 11b$425$425
Accounting feesLn 11c$36K$36K
Lobbying feesLn 11d$4K$4K
Investment management feesLn 11f$73K$73K
Other fees for servicesLn 11g$181K$181K$574
Office expensesLn 13$89K$85K$962$4K
Information technologyLn 14$128K$127K$1K
OccupancyLn 16$45K$45K
Conferences, conventions and meetingsLn 19$60K$47K$4K$9K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$691K$440K$239K$12K
Total functional expensesLn 25$23.9M$23.5M$391K$34K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $25.6M$23.9M$1.6M$39.5M 990 PDF
FY2024 $29.6M$13.8M$15.8M$33.2M 990 PDF
FY2023 $19.9M$14.0M$5.8M$15.0M 990 PDF
FY2022 $12.8M$13.4M−$612K$8.4M 990 PDF
FY2021 $12.2M$12.2M$3K$11.4M 990 PDF
FY2020 $5.9M$5.8M$127K$10.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $25,552,675 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,245,293$9,632,568
I-9 Program service revenuePrior year $18,263,729$14,988,947
I-10 Investment incomePrior year $1,107,709$931,160
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $29,616,731$25,552,675
I-13 Grants and similar amounts paidPrior year $12,489,673$22,176,612
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $357,064$413,679
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $931,770$1,328,027
I-18 Total expensesPrior year $13,778,507$23,918,318
I-19 Revenue less expensesPrior year $15,838,224$1,634,357
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $25,552,675 across 7 lines filed
VIII-1e Government grants$5,783,257
VIII-1f All other contributions, gifts and grants$3,849,311
VIII-1h Total contributions, gifts and grants$9,632,568
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,988,947$14,988,947
VIII-3 Investment incomeExcluded from tax $1,335,850$1,335,850
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$404,690−$404,690
VIII-12 Total revenueRelated to mission $14,988,947 · Unrelated business $0 · Excluded from tax $931,160$25,552,675
Part IX · Statement of functional expenses $23,918,318 across 14 lines filed
IX-1 Grants to domestic organizationsPrograms $22,176,612$22,176,612
IX-5 Pay of current officers, directors and key staffPrograms $259,135 · Management $146,984 · Fundraising $7,560$413,679
IX-11b Legal feesPrograms $425$425
IX-11c Accounting feesPrograms $35,574$35,574
IX-11d Lobbying feesPrograms $3,526$3,526
IX-11f Investment management feesPrograms $72,649$72,649
IX-11g Other fees for servicesPrograms $180,875 · Management $574$181,449
IX-13 Office expensesPrograms $84,804 · Management $962 · Fundraising $3,573$89,339
IX-14 Information technologyPrograms $126,710 · Fundraising $1,323$128,033
IX-16 OccupancyPrograms $45,025$45,025
IX-19 Conferences, conventions and meetingsPrograms $46,847 · Management $3,537 · Fundraising $9,469$59,853
IX-22 Depreciation, depletion and amortizationPrograms $4,224$4,224
IX-23 InsurancePrograms $16,502$16,502
IX-24 Other expenses (24a–d)Programs $440,208 · Management $238,930 · Fundraising $12,290$691,428
IX-25 Total functional expensesPrograms $23,493,116 · Management $390,987 · Fundraising $34,215$23,918,318
Part X · Balance sheet $56,892,930 assets, 16 lines filed
X-2 Savings and temporary cash investmentsStart of year $7,963,417$9,042,763
X-3 Pledges and grants receivableStart of year $1,530,373$162,745
X-4 Accounts receivableStart of year $1,770,874$1,575,420
X-9 Prepaid expenses and deferred chargesStart of year $32,328$45,403
X-10c Land, buildings and equipment, netStart of year $15,727$10,132
X-11 Publicly traded securitiesStart of year $28,764,287$46,012,906
X-15 Other assetsStart of year $87,123$43,561
X-16 Total assetsStart of year $40,164,129$56,892,930
X-17 Accounts payable and accrued expensesStart of year $73,480$133,509
X-18 Grants payableStart of year $2,849,200$12,408,452
X-25 Other liabilitiesStart of year $3,477,786$4,848,918
X-26 Total liabilitiesStart of year $6,984,764$17,390,879
X-27 Net assets without donor restrictionsStart of year $2,239,820$2,261,594
X-28 Net assets with donor restrictionsStart of year $30,939,545$37,240,457
X-32 Total net assets or fund balancesStart of year $33,179,365$39,502,051
X-33 Total liabilities and net assetsStart of year $40,164,129$56,892,930
Part XI · Reconciliation of net assets $39,502,051 net assets at year end
XI-1 Total revenue$25,552,675
XI-2 Total expenses$23,918,318
XI-3 Revenue less expenses$1,634,357
XI-4 Net assets at start of year$33,179,365
XI-5 Net unrealized gains (losses) on investments$4,688,329
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$39,502,051

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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