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Mackinac Associates FY2022 filing

Tax-deductible

Mackinaw City, MI501(c)(3)Community Development EIN 38-2328863Revenue $448K in FY2022Latest return filed Feb 3, 2026

On file with the IRSmackinacassociates.comMackinaw City, MITax-exempt since Apr 1982Publicly supported — 509(a)(2)

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Preserving and sharing mackinac's heritage

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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 $138K a year · 18% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
15 mo
of spending, in cash
Plus $700K in investments, Pt X · Ln 11–13
Looks good: 15.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $179K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$42K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$448K
+25% vs prior year
Spent
$402K
To programs
57%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$448K
FY2022▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$477K
FY2021$360K
FY2022$448K
FY2023$580K
FY2024$1.3M
FY2025$1.3M
Expenses
$402K
FY2022▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$413K
FY2021$438K
FY2022$402K
FY2023$551K
FY2024$547K
FY2025$1.3M
Net assets
$1.2M
FY2022▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.2M
FY2023$1.3M
FY2024$2.3M
FY2025$2.3M

From the FY2022 Form 990 (year ending September 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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 Apr 1982.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $230K Management & general 20% · $82K Fundraising 22% · $90K

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

Something off? Claim to add context

Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Brian Bailey
Treasurer
$0Pt VII · Sec A
Jeb Burns
President
$0Pt VII · Sec A
Todd Callewaert
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
David Levy
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Mackinac Associates 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 15aNo

Programs and updates

Preserves and shares Mackinac Island's history and cultural legacy.

Questions for Mackinac Associates

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3 programs · $230K · in their own filed words · FY2021
01

Park Projects & Improvements

Provides support for the preservation and presentation of historic and natural resources managed by the mackinac state historic parks. Artifacts, exhibits, trails, etc within mackinac island state park, fort michilimackinac state park and millcreek state park.

$178Kprogram expense
02

Education

Michigan students are provided with an in classroom programs interpreting history and natural history of the straits of mackinac region.

$41Kprogram expense
03

Community Outreach

Provides education and services to many members and information to thousands of public visitors, brochures, flyers and personal correspondence is generated.

$11Kprogram 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 · FY2024
The George G FundFY2024$100K
Mackinac Island Community FoundationFY2024$50K
Martin and Patricia Jahn FoundationFY2024$11K
Fidelity Investments Charitable Gift FundFY2024$8K
Richard and Jane Manoogian FoundationFY2024$4K
Tromble Fam Foundation Ua 04062011FY2024$2K
The Helen and Jose Colton FoundationFY2024$2K
The Crary FoundationFY2024$650
Total grants receivedfrom 10 funders$179K
See all 10 funders →

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$448K
Ln 12
Gifts and grantsLn 1h$429K
Other incomeLn 4–11$18K
Investment incomeLn 3$736
Money outPt IX
$402K
Ln 25
Programscol B$230K
Managementcol C$82K
Fundraisingcol D$90K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$512K
Total assetsLn 16$1.2M
LiabilitiesLn 26$42K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$429K
Investment incomeLn 3$736
Other incomeLn 4–11$18K
Total revenueLn 12$448K
Assets in detailPt X, end of year
SavingsLn 2$512K
Cash and savings togetherLn 1–2$512K
Accounts receivableLn 4$5K
InvestmentsLn 11–13$700K
Total assetsLn 16$1.2M
LiabilitiesLn 26$42K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 61
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$439K$512K
InvestmentsLn 11–13$887K$700K
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$20K$42K
Net assetsLn 32$1.3M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$65K$65K
Advertising and promotionLn 12$2K$1K$50$1K
Office expensesLn 13$35K$4K$5K$26K
Conferences, conventions and meetingsLn 19$3K$2K$2K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$288K$225K$3K$59K
All other expensesLn 24e$985$169$816
Total functional expensesLn 25$402K$230K$82K$90K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 3, 2026 $1.3M$1.3M−$32K$2.3M 990 PDF
FY2024Filed with the IRS Feb 15, 2025 $1.3M$547K$799K$2.3M 990 PDF
FY2023Filed with the IRS Jan 30, 2024 $580K$551K$30K$1.3M 990 PDF
FY2022 ViewingFiled with the IRS Feb 1, 2023 $448K$402K$46K$1.2M 990 PDF
FY2021Filed with the IRS Mar 28, 2022 $360K$438K−$78K$1.3M 990 PDF
FY2020Filed with the IRS Mar 26, 2021 $477K$413K$64K$1.2M 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 FY2022 990 (6 parts)
Part I · Summary $448,467 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $345,863$429,414
I-9 Program service revenue$0
I-10 Investment incomePrior year $971$736
I-11 Other revenuePrior year $13,120$18,317
I-12 Total revenuePrior year $359,954$448,467
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $437,866$402,069
I-18 Total expensesPrior year $437,866$402,069
I-19 Revenue less expensesPrior year −$77,912$46,398
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $448,467 across 7 lines filed
VIII-1b Membership dues$84,468
VIII-1f All other contributions, gifts and grants$344,946
VIII-1h Total contributions, gifts and grants$429,414
VIII-3 Investment incomeRelated to mission $736$736
VIII-8 Net income from fundraising events$16,960
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,357$1,357
VIII-12 Total revenueRelated to mission $2,093$448,467
Part IX · Statement of functional expenses $402,069 across 8 lines filed
IX-11c Accounting feesManagement $5,450$5,450
IX-11g Other fees for servicesManagement $64,845$64,845
IX-12 Advertising and promotionPrograms $1,152 · Management $50 · Fundraising $1,275$2,477
IX-13 Office expensesPrograms $3,706 · Management $4,537 · Fundraising $26,428$34,671
IX-19 Conferences, conventions and meetingsManagement $1,603 · Fundraising $1,843$3,446
IX-23 InsuranceManagement $2,658$2,658
IX-24 Other expenses (24a–d)Programs $225,275 · Management $2,857 · Fundraising $59,405$287,537
IX-24e All other expensesManagement $169 · Fundraising $816$985
IX-25 Total functional expensesPrograms $230,133 · Management $82,169 · Fundraising $89,767$402,069
Part X · Balance sheet $1,217,228 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $439,219$512,412
X-4 Accounts receivableStart of year $9,677$5,149
X-11 Publicly traded securitiesStart of year $887,282$699,667
X-16 Total assetsStart of year $1,336,178$1,217,228
X-17 Accounts payable and accrued expensesStart of year $10,638$35,406
X-19 Deferred revenueStart of year $9,289$6,788
X-26 Total liabilitiesStart of year $19,927$42,194
X-27 Net assets without donor restrictionsStart of year $801,804$756,686
X-28 Net assets with donor restrictionsStart of year $514,447$418,348
X-32 Total net assets or fund balancesStart of year $1,316,251$1,175,034
X-33 Total liabilities and net assetsStart of year $1,336,178$1,217,228
Part XI · Reconciliation of net assets $1,175,034 net assets at year end
XI-1 Total revenue$448,467
XI-2 Total expenses$402,069
XI-3 Revenue less expenses$46,398
XI-4 Net assets at start of year$1,316,251
XI-5 Net unrealized gains (losses) on investments−$187,615
XI-10 Net assets at end of year$1,175,034

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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