Mackinac Center

Tax-deductible

Midland, MI501(c)(3)Since 1987Public & Societal BenefitEIN 38-2701547Revenue $11.4M in FY2024

On file with the IRSmackinac.org140 W Main St, 48640-5156 · Midland, MITax-exempt since Jan 1988Publicly supported charity — 170(b)(1)(A)(vi)

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Conduct scholarly research and analysis of the state of michigan public policy issues to improve the quality of life for all citizens by advancing the principles of a free-market economy, limited government, and respect for private property.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 10 volunteers and 57 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $24K a year · under 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 13% of spending
Top officer’s pay higher than 74% of similar orgs
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
36
named funders · $7.1M
Looks good: 36 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$648K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.4M
+3% vs prior year
Spent
$12.9M
To programs
84%
Net assets
$13.8M
By yearFY2020–FY2024
Revenue
$11.4M
FY2024▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$7.0M
FY2021$15.6M
FY2022$11.5M
FY2023$11.0M
FY2024$11.4M
Expenses
$12.9M
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$9.4M
FY2021$10.1M
FY2022$11.5M
FY2023$12.6M
FY2024$12.9M
Net assets
$13.8M
FY2024▼ -8%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.9M
FY2021$16.6M
FY2022$16.3M
FY2023$14.9M
FY2024$13.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1988.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $10.8M Management & general 5% · $695K Fundraising 11% · $1.4M

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

18 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation
$467,801Pt VII · Sec A
Vice President for Advancement
$367,801Pt VII · Sec A
Executive Vice President
$193,217Pt VII · Sec A
Vice President for Legal Affairs
$150,134Pt VII · Sec A
Vice President for Operations
$128,280Pt VII · Sec A
Vice President for Legislative Affairs
$119,056Pt VII · Sec A
Director of Energy and Environmental
$113,612Pt VII · Sec A
Director of Education Policy
$112,988Pt VII · Sec A

Joseph G Lehman’s $468K as President is at the 74th percentile of top reported officer pay among 232 $10–100M public & societal benefit 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Joseph G Lehman$467,801$457,411———
Mr Joseph G Lehman——$437,836$438,719$439,871
James L Walker$367,801$412,961$436,336$414,719$303,371
Michael Reitz$193,217$198,847———
Michael J Reitz——$188,004$182,886$174,871
Patrick J Wright$150,134$148,520$139,903$126,791$143,571
Lindsay K Killen——$149,047$129,963$128,297
Steven J Virgadamo———$131,808—

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.

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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

Research and analyze Michigan public policy to improve quality of life through free-market principles.

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Provided by the organization

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3 programs · $10.3M · in their own filed words · FY2024
01

Conduct scholarly research and analysis of the state of michigan public policy issues to improve the quality of life for all michigan citizens by advancing the principles of a free-market economy, limited government and respect for private property.

$5.2Mprogram expense
02

Conduct scholarly research and analysis of public policy issues related to state labor policies, and communicate the results of that research and analysis to citizens, in order to improve the quality of life for all citizens by advancing the principles of a free-market economy, limited government and respect for private property.

$4.6Mprogram expense
03

Conduct scholarly research and analysis of state of michigan public policy issues related to the state's educational systems, and communicate the results of that research and analysis to michigan citizens, in order to improve the quality of life for all michigan citizens by advancing the principles of a free-market economy, limited…

$534Kprogram 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
See all 36 funders →
Grants paid · 3 grants · $192K · 2020–2024
Parents Advocates for Choice in EducationFY2022$50,000
Unitemized GrantFY2020$32,050

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$11.4M
Ln 12
Gifts and grantsLn 1h$11.0M
Investment incomeLn 3$297K
Fees for servicesLn 2g$45K
Money outPt IX
$12.9M
Ln 25
Programscol B$10.8M
Managementcol C$695K
Fundraisingcol D$1.4M
Owns and owesPt X
$13.8M
net assets · Ln 32
Cash and savingsLn 1–2$7.1M
Total assetsLn 16$14.5M
LiabilitiesLn 26$648K
PeoplePt VI, VII
18
listed · VII A
PaidVII A8
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$11.0M
Fees for servicesLn 2g$45K
Investment incomeLn 3$297K
Other incomeLn 4–11$36K
Total revenueLn 12$11.4M
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$7.1M
Cash and savings togetherLn 1–2$7.1M
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$89K
Total assetsLn 16$14.5M
LiabilitiesLn 26$648K
Net assetsLn 32$13.8M
OperationsPt I, VI
EmployeesI 557
VolunteersI 610
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$6.9M$7.1M
InvestmentsLn 11–13$3.3M$3.5M
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$15.7M$14.5M
LiabilitiesLn 26$749K$648K
Net assetsLn 32$14.9M$13.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$110K$110K
Pay of current officers, directors and key staffLn 5$984K$374K$167K$444K
Other salaries and wagesLn 7$3.9M$3.3M$179K$377K
Pension plan contributionsLn 8$142K$108K$22K$12K
Other employee benefitsLn 9$412K$313K$64K$35K
Payroll taxesLn 10$316K$240K$49K$27K
Legal feesLn 11b$4K$125$4K
Accounting feesLn 11c$52K$52K
Lobbying feesLn 11d$52K$52K
Professional fundraising feesLn 11e$55K$55K
Other fees for servicesLn 11g$2.1M$2.0M$12K$114K
Advertising and promotionLn 12$2.1M$2.1M$3K$867
Office expensesLn 13$224K$170K$19K$35K
Information technologyLn 14$356K$356K
OccupancyLn 16$116K$88K$10K$18K
TravelLn 17$159K$14K$144K
Conferences, conventions and meetingsLn 19$728K$696K$23K$8K
Depreciation, depletion and amortizationLn 22$120K$91K$10K$19K
InsuranceLn 23$64K$48K$5K$10K
Other expenses (24a–d)Ln 24$871K$723K$56K$91K
All other expensesLn 24e$58K$44K$5K$9K
Total functional expensesLn 25$12.9M$10.8M$695K$1.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $11.4M$12.9M−$1.5M$13.8M 990 PDF
FY2023 $11.0M$12.6M−$1.6M$14.9M 990 PDF
FY2022 $11.5M$11.5M−$32K$16.3M 990 PDF
FY2021 $15.6M$10.1M$5.4M$16.6M 990 PDF
FY2020 $7.0M$9.4M−$2.4M$10.9M 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 FY2024 990 (6 parts)
Part I · Summary $11,410,796 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $10,575,857$11,032,177
I-9 Program service revenuePrior year $19,609$44,956
I-10 Investment incomePrior year $340,131$297,346
I-11 Other revenuePrior year $101,084$36,317
I-12 Total revenuePrior year $11,036,681$11,410,796
I-13 Grants and similar amounts paidPrior year $5,000$110,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $5,131,916$5,734,010
I-16a Professional fundraising feesPrior year $58,500$55,050
I-17 Other expensesPrior year $7,419,285$7,017,056
I-18 Total expensesPrior year $12,614,701$12,916,116
I-19 Revenue less expensesPrior year −$1,578,020−$1,505,320
Part VI · Governance 10 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
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 $11,410,796 across 7 lines filed
VIII-1f All other contributions, gifts and grants$11,032,177
VIII-1h Total contributions, gifts and grants$11,032,177
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $44,956$44,956
VIII-3 Investment incomeExcluded from tax $297,346$297,346
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $36,317$36,317
VIII-12 Total revenueRelated to mission $44,956 · Unrelated business $0 · Excluded from tax $333,663$11,410,796
Part IX · Statement of functional expenses $12,916,116 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $110,000$110,000
IX-5 Pay of current officers, directors and key staffPrograms $373,705 · Management $167,118 · Fundraising $443,511$984,334
IX-7 Other salaries and wagesPrograms $3,324,666 · Management $179,330 · Fundraising $376,875$3,880,871
IX-8 Pension plan contributionsPrograms $107,684 · Management $22,071 · Fundraising $11,903$141,658
IX-9 Other employee benefitsPrograms $312,909 · Management $64,134 · Fundraising $34,588$411,631
IX-10 Payroll taxesPrograms $239,845 · Management $49,159 · Fundraising $26,512$315,516
IX-11b Legal feesPrograms $125 · Management $4,295$4,420
IX-11c Accounting feesManagement $51,725$51,725
IX-11d Lobbying feesPrograms $52,243$52,243
IX-11e Professional fundraising feesFundraising $55,050$55,050
IX-11g Other fees for servicesPrograms $1,981,979 · Management $11,988 · Fundraising $114,500$2,108,467
IX-12 Advertising and promotionPrograms $2,101,643 · Management $3,200 · Fundraising $867$2,105,710
IX-13 Office expensesPrograms $170,100 · Management $18,803 · Fundraising $34,864$223,767
IX-14 Information technologyPrograms $356,364$356,364
IX-16 OccupancyPrograms $88,065 · Management $9,734 · Fundraising $18,050$115,849
IX-17 TravelManagement $14,258 · Fundraising $144,308$158,566
IX-19 Conferences, conventions and meetingsPrograms $696,305 · Management $22,897 · Fundraising $8,376$727,578
IX-22 Depreciation, depletion and amortizationPrograms $91,261 · Management $10,088 · Fundraising $18,705$120,054
IX-23 InsurancePrograms $48,430 · Management $5,353 · Fundraising $9,926$63,709
IX-24 Other expenses (24a–d)Programs $723,291 · Management $56,071 · Fundraising $91,194$870,556
IX-24e All other expensesPrograms $44,126 · Management $4,878 · Fundraising $9,044$58,048
IX-25 Total functional expensesPrograms $10,822,741 · Management $695,102 · Fundraising $1,398,273$12,916,116
Part X · Balance sheet $14,450,504 assets, 15 lines filed
Asset lines not itemized here account for $15,144; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $5,203$4,990
X-2 Savings and temporary cash investmentsStart of year $6,855,144$7,078,119
X-3 Pledges and grants receivableStart of year $4,051,812$2,538,188
X-9 Prepaid expenses and deferred chargesStart of year $184,472$100,717
X-10c Land, buildings and equipment, netStart of year $1,205,317$1,129,745
X-11 Publicly traded securitiesStart of year $3,270,484$3,494,784
X-15 Other assetsStart of year $97,144$88,817
X-16 Total assetsStart of year $15,684,604$14,450,504
X-17 Accounts payable and accrued expensesStart of year $651,642$559,346
X-25 Other liabilitiesStart of year $97,144$88,817
X-26 Total liabilitiesStart of year $748,786$648,163
X-27 Net assets without donor restrictionsStart of year $5,007,968$7,612,987
X-28 Net assets with donor restrictionsStart of year $9,927,850$6,189,354
X-32 Total net assets or fund balancesStart of year $14,935,818$13,802,341
X-33 Total liabilities and net assetsStart of year $15,684,604$14,450,504
Part XI · Reconciliation of net assets $13,802,341 net assets at year end
XI-1 Total revenue$11,410,796
XI-2 Total expenses$12,916,116
XI-3 Revenue less expenses−$1,505,320
XI-4 Net assets at start of year$14,935,818
XI-5 Net unrealized gains (losses) on investments$371,843
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,802,341

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

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