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Mackinac Associates FY2024 filing

Tax-deductible

Mackinaw City, MI501(c)(3)Community Development EIN 38-2328863Revenue $1.3M in FY2024Latest 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.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
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
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
65%
of spending
65% of spending went to programs.
Pt IX · Ln 25 · col B
Cash reserves
29.0 mo
of spending, in cash
29.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $179K
10 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$63K
3% of total assets
Liabilities are 3% of assets.
Pt X · Ln 26
Independent board members
13
of 13 voting members
13 of 13 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$1.3M
+132% vs prior year
Spent
$547K
To programs
65%
Net assets
$2.3M
By yearFY2020–FY2025
Revenue
$1.3M
FY2024▲ +132%
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
$547K
FY2024▼ -0.6%
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
$2.3M
FY2024▲ +76%
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 FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

65 cents of each dollar spent went to programs.

Program services 65% · $357K Management & general 10% · $57K Fundraising 24% · $133K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Brian Bailey
Treasurer
$0Pt VII · Sec A
Erin Burns
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
John Kruse
Trustee
$0Pt VII · Sec A
David Levy
Trustee
$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.

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3 programs · $357K · in their own filed words · FY2023
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.

$280Kprogram expense
02

Education

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

$45Kprogram 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.

$32Kprogram 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 FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$19K
Other incomeLn 4–11$4K
Money outPt IX
$547K
Ln 25
Programscol B$357K
Managementcol C$57K
Fundraisingcol D$133K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$2.3M
LiabilitiesLn 26$63K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Investment incomeLn 3$19K
Other incomeLn 4–11$4K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
Pledges and grants receivableLn 3$30K
Accounts receivableLn 4$15K
InvestmentsLn 11–13$975K
Total assetsLn 16$2.3M
LiabilitiesLn 26$63K
Net assetsLn 32$2.3M
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 FY24End FY24
Cash and savingsLn 1–2$453K$1.3M
InvestmentsLn 11–13$792K$975K
Total assetsLn 16$1.4M$2.3M
LiabilitiesLn 26$54K$63K
Net assetsLn 32$1.3M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$122K$12K$37K$74K
Advertising and promotionLn 12$3K$2K$1K$128
Office expensesLn 13$40K$10K$2K$28K
Conferences, conventions and meetingsLn 19$10K$4K$6K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$365K$333K$6K$26K
All other expensesLn 24e$108$108
Total functional expensesLn 25$547K$357K$57K$133K

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
FY2024 ViewingFiled 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
FY2022Filed 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

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,346,317 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $542,226$1,322,887
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,522$19,437
I-11 Other revenuePrior year $34,549$3,993
I-12 Total revenuePrior year $580,297$1,346,317
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 $550,788$547,253
I-18 Total expensesPrior year $550,788$547,253
I-19 Revenue less expensesPrior year $29,509$799,064
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 $1,346,317 across 7 lines filed
VIII-1b Membership dues$85,761
VIII-1f All other contributions, gifts and grants$1,237,126
VIII-1h Total contributions, gifts and grants$1,322,887
VIII-3 Investment incomeExcluded from tax $19,437$19,437
VIII-8 Net income from fundraising events$3,788
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $205$205
VIII-12 Total revenueRelated to mission $205 · Excluded from tax $19,437$1,346,317
Part IX · Statement of functional expenses $547,253 across 8 lines filed
IX-11c Accounting feesManagement $3,525$3,525
IX-11g Other fees for servicesPrograms $11,695 · Management $36,977 · Fundraising $73,782$122,454
IX-12 Advertising and promotionPrograms $1,701 · Management $1,196 · Fundraising $128$3,025
IX-13 Office expensesPrograms $10,277 · Management $1,842 · Fundraising $27,539$39,658
IX-19 Conferences, conventions and meetingsManagement $4,442 · Fundraising $5,925$10,367
IX-23 InsuranceManagement $2,864$2,864
IX-24 Other expenses (24a–d)Programs $333,275 · Management $6,170 · Fundraising $25,807$365,252
IX-24e All other expensesManagement $108$108
IX-25 Total functional expensesPrograms $356,948 · Management $57,124 · Fundraising $133,181$547,253
Part X · Balance sheet $2,342,534 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $453,400$1,322,343
X-3 Pledges and grants receivableStart of year $88,439$30,000
X-4 Accounts receivableStart of year $17,248$14,873
X-11 Publicly traded securitiesStart of year $792,157$975,318
X-16 Total assetsStart of year $1,351,244$2,342,534
X-17 Accounts payable and accrued expensesStart of year $46,624$54,712
X-19 Deferred revenueStart of year $7,587$8,564
X-26 Total liabilitiesStart of year $54,211$63,276
X-27 Net assets without donor restrictionsStart of year $708,725$890,252
X-28 Net assets with donor restrictionsStart of year $588,308$1,389,006
X-32 Total net assets or fund balancesStart of year $1,297,033$2,279,258
X-33 Total liabilities and net assetsStart of year $1,351,244$2,342,534
Part XI · Reconciliation of net assets $2,279,258 net assets at year end
XI-1 Total revenue$1,346,317
XI-2 Total expenses$547,253
XI-3 Revenue less expenses$799,064
XI-4 Net assets at start of year$1,297,033
XI-5 Net unrealized gains (losses) on investments$183,161
XI-10 Net assets at end of year$2,279,258

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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