Mackinac Center FY2021 filing

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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.
82¢ of each $1 spent went to programs.
$1.5M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.5M
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 8.7 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
$233K
1% of total assets
Looks good: liabilities are 1% 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
$15.6M
+123% vs prior year
Spent
$10.1M
To programs
82%
Net assets
$16.6M
By yearFY2020–FY2024
Revenue
$15.6M
FY2021▲ +123%
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
$10.1M
FY2021▲ +7%
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
$16.6M
FY2021▲ +53%
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 FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

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

82 cents of each dollar spent went to programs.

Program services 82% · $8.3M Management & general 6% · $603K Fundraising 12% · $1.2M

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; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation
$438,719Pt VII · Sec A
Vice President for Advancement
$414,719Pt VII · Sec A
Executive Vice President
$182,886Pt VII · Sec A
Senior Fellow for Advocacy and Strategic Counsel
$131,808Pt VII · Sec A
Vice President for Strategy & Communication
$129,963Pt VII · Sec A
Vice President for Legal Affairs
$126,791Pt VII · Sec A
Director of Environmental Policy
$106,847Pt VII · Sec A
$0Pt 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.

See Mackinac Center 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 15aYes

Programs and updates

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

Questions for Mackinac Center

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3 programs · $5.1M · in their own filed words · FY2021
01

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.

$4.0Mprogram expense
02

Public interest law firm that advances individual freedom and the rule of law through strategic litigation and education of the public to secure the liberties of residents, workers, students and ENTREPRENEURS.CONDUCT scholarly research and analylsis of public policy issues related to the rule of law and litigation, and communicate the…

$544Kprogram 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…

$537Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$15.6M
Ln 12
Gifts and grantsLn 1h$15.4M
Investment incomeLn 3$95K
Fees for servicesLn 2g$39K
Money outPt IX
$10.1M
Ln 25
Programscol B$8.3M
Managementcol C$603K
Fundraisingcol D$1.2M
Owns and owesPt X
$16.6M
net assets · Ln 32
Cash and savingsLn 1–2$7.4M
Total assetsLn 16$16.8M
LiabilitiesLn 26$233K
PeoplePt VI, VII
17
listed · VII A
PaidVII A7
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15.4M
Noncash giftsLn 1g$30K
Fees for servicesLn 2g$39K
Investment incomeLn 3$95K
Gains on assetsLn 7$37K
Total revenueLn 12$15.6M
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$7.3M
Cash and savings togetherLn 1–2$7.4M
Pledges and grants receivableLn 3$5.1M
Notes and loans receivableLn 7$2K
Prepaid expenses and deferred chargesLn 9$113K
Land, buildings, equipmentLn 10c$1.3M
InvestmentsLn 11–13$3.1M
Total assetsLn 16$16.8M
LiabilitiesLn 26$233K
Net assetsLn 32$16.6M
OperationsPt I, VI
EmployeesI 557
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$34K
EndowmentSch D · Pt V
LineFY21FY20FY19FY18FY17
End of yearLn 1g$1.3M$1.0M$881K$694K$719K
Given inLn 1b$5K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6.1M$7.4M
InvestmentsLn 11–13$2.7M$3.1M
Land, buildings, equipmentLn 10c$1.3M$1.3M
Total assetsLn 16$11.2M$16.8M
LiabilitiesLn 26$287K$233K
Net assetsLn 32$10.9M$16.6M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$800$800
Pay of current officers, directors and key staffLn 5$475K$209K$104K$161K
Other salaries and wagesLn 7$3.4M$2.5M$307K$605K
Pension plan contributionsLn 8$96K$67K$10K$19K
Other employee benefitsLn 9$327K$229K$34K$64K
Payroll taxesLn 10$246K$172K$26K$48K
Legal feesLn 11b$8K$5K$2K$1K
Accounting feesLn 11c$33K$21K$6K$5K
Lobbying feesLn 11d$210K$135K$41K$34K
Professional fundraising feesLn 11e$63K$63K
Other fees for servicesLn 11g$1.4M$1.4M$4K$10K
Advertising and promotionLn 12$2.2M$2.2M
Office expensesLn 13$144K$136K$6K$1K
Information technologyLn 14$224K$179K$5K$41K
OccupancyLn 16$48K$42K$5K$1K
TravelLn 17$416K$332K$8K$75K
Conferences, conventions and meetingsLn 19$27K$9K$14K$4K
Depreciation, depletion and amortizationLn 22$165K$157K$7K$2K
InsuranceLn 23$43K$40K$3K
Other expenses (24a–d)Ln 24$500K$416K$12K$72K
All other expensesLn 24e$57K$15K$8K$34K
Total functional expensesLn 25$10.1M$8.3M$603K$1.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 10, 2025 $11.4M$12.9M−$1.5M$13.8M 990 PDF
FY2023Filed with the IRS Nov 1, 2024 $11.0M$12.6M−$1.6M$14.9M 990 PDF
FY2022Filed with the IRS Nov 6, 2023 $11.5M$11.5M−$32K$16.3M 990 PDF
FY2021 ViewingFiled with the IRS Nov 14, 2022 $15.6M$10.1M$5.4M$16.6M 990 PDF
FY2020Filed with the IRS Oct 26, 2021 $7.0M$9.4M−$2.4M$10.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $15,562,407 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,861,140$15,428,298
I-9 Program service revenuePrior year $28,290$38,695
I-10 Investment incomePrior year $84,833$95,414
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $6,974,263$15,562,407
I-13 Grants and similar amounts paidPrior year $32,050$800
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $4,035,569$4,591,182
I-16a Professional fundraising feesPrior year $65,654$63,000
I-17 Other expensesPrior year $5,288,320$5,466,943
I-18 Total expensesPrior year $9,421,593$10,121,925
I-19 Revenue less expensesPrior year −$2,447,330$5,440,482
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 $15,562,407 across 7 lines filed
VIII-1f All other contributions, gifts and grants$15,428,298
VIII-1g Noncash contributions (included above)$30,000
VIII-1h Total contributions, gifts and grants$15,428,298
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $38,695$38,695
VIII-3 Investment incomeExcluded from tax $58,107$58,107
VIII-7 Net gain or loss on sales of assetsExcluded from tax $37,307$37,307
VIII-12 Total revenueRelated to mission $38,695 · Unrelated business $0 · Excluded from tax $95,414$15,562,407
Part IX · Statement of functional expenses $10,121,925 across 21 lines filed
IX-2 Grants to domestic individualsPrograms $800$800
IX-5 Pay of current officers, directors and key staffPrograms $208,781 · Management $104,391 · Fundraising $161,331$474,503
IX-7 Other salaries and wagesPrograms $2,534,517 · Management $307,450 · Fundraising $604,571$3,446,538
IX-8 Pension plan contributionsPrograms $67,385 · Management $10,116 · Fundraising $18,813$96,314
IX-9 Other employee benefitsPrograms $229,068 · Management $34,389 · Fundraising $63,954$327,411
IX-10 Payroll taxesPrograms $172,401 · Management $25,882 · Fundraising $48,133$246,416
IX-11b Legal feesPrograms $4,922 · Management $1,509 · Fundraising $1,257$7,688
IX-11c Accounting feesPrograms $21,096 · Management $6,468 · Fundraising $5,386$32,950
IX-11d Lobbying feesPrograms $134,769 · Management $41,319 · Fundraising $34,409$210,497
IX-11e Professional fundraising feesFundraising $63,000$63,000
IX-11g Other fees for servicesPrograms $1,419,187 · Management $4,138 · Fundraising $10,499$1,433,824
IX-12 Advertising and promotionPrograms $2,158,186$2,158,186
IX-13 Office expensesPrograms $136,382 · Management $5,742 · Fundraising $1,436$143,560
IX-14 Information technologyPrograms $178,729 · Management $4,504 · Fundraising $40,643$223,876
IX-16 OccupancyPrograms $41,619 · Management $5,121 · Fundraising $1,280$48,020
IX-17 TravelPrograms $331,854 · Management $8,363 · Fundraising $75,463$415,680
IX-19 Conferences, conventions and meetingsPrograms $9,481 · Management $13,569 · Fundraising $3,732$26,782
IX-22 Depreciation, depletion and amortizationPrograms $157,133 · Management $6,616 · Fundraising $1,654$165,403
IX-23 InsurancePrograms $39,587 · Management $3,084$42,671
IX-24 Other expenses (24a–d)Programs $416,129 · Management $11,882 · Fundraising $72,459$500,470
IX-24e All other expensesPrograms $15,080 · Management $8,162 · Fundraising $34,094$57,336
IX-25 Total functional expensesPrograms $8,277,106 · Management $602,705 · Fundraising $1,242,114$10,121,925
Part X · Balance sheet $16,839,253 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $4,297$5,247
X-2 Savings and temporary cash investmentsStart of year $6,054,827$7,349,126
X-3 Pledges and grants receivableStart of year $909,422$5,052,855
X-7 Notes and loans receivableStart of year $4,786$1,593
X-9 Prepaid expenses and deferred chargesStart of year $149,048$113,352
X-10c Land, buildings and equipment, netStart of year $1,339,699$1,251,381
X-11 Publicly traded securitiesStart of year $2,702,056$3,065,699
X-16 Total assetsStart of year $11,164,135$16,839,253
X-17 Accounts payable and accrued expensesStart of year $287,066$232,683
X-26 Total liabilitiesStart of year $287,066$232,683
X-27 Net assets without donor restrictionsStart of year $7,395,550$9,574,175
X-28 Net assets with donor restrictionsStart of year $3,481,519$7,032,395
X-32 Total net assets or fund balancesStart of year $10,877,069$16,606,570
X-33 Total liabilities and net assetsStart of year $11,164,135$16,839,253
Part XI · Reconciliation of net assets $16,606,570 net assets at year end
XI-1 Total revenue$15,562,407
XI-2 Total expenses$10,121,925
XI-3 Revenue less expenses$5,440,482
XI-4 Net assets at start of year$10,877,069
XI-5 Net unrealized gains (losses) on investments$289,019
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$16,606,570

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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