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Mackinac Center Action

Not tax-deductible

Midland, MI501(c)(4)Civil Rights & AdvocacyEIN 92-0614753Revenue $1.5M in FY2024

On file with the IRSmca.actcentr.comPo Box 568, 48640-0568 · Midland, MITax-exempt since May 2023

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To educate the public on policy issues of importance to michigan citizens.

92¢ of each $1 spent went to programs.
Run by 2 volunteers.
Mission: Form 990 Part I, line 1 · 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)(4)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
2 of 2
filings with a surplus
Average surplus $753K a year · 71% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
36 mo
of spending, in cash
Looks good: 36.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$71K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+135% vs prior year
Spent
$524K
To programs
92%
Net assets
$1.5M
By yearFY2023–FY2024
Revenue
$1.5M
FY2024▲ +135%
Tap a bar for its year
Revenue by fiscal year
FY2023$636K
FY2024$1.5M
Expenses
$524K
FY2024▲ +430%
Tap a bar for its year
Expenses by fiscal year
FY2023$99K
FY2024$524K
Net assets
$1.5M
FY2024▲ +181%
Tap a bar for its year
Net assets by fiscal year
FY2023$537K
FY2024$1.5M

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 May 2023.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $484K Management & general 7% · $34K Fundraising 1% · $6K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
James Barrett
President
$0Pt VII · Sec A
Joseph G Lehman
Secretary/Treasurer
$0Pt VII · Sec A
Kurt Gallinger
Vice President
$0Pt VII · Sec A
See Mackinac Center Action 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 15aNo

Programs and updates

Informs Michigan citizens about important policy issues.

Questions for Mackinac Center Action

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Provided by the organization

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1 program · $484K · in their own filed words · FY2024
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.

$484Kprogram 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
Americans for ProsperityFY2024$250K
Total grants receivedfrom 1 funder$250K
Grants paid · 1 grant · $10K · 2024–2024
Georgia Policy Impact INCGA · FY2024$10,000

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.5M
Money outPt IX
$524K
Ln 25
Programscol B$484K
Managementcol C$34K
Fundraisingcol D$6K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$1.6M
LiabilitiesLn 26$71K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$1.6M
Cash and savings togetherLn 1–2$1.6M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$1.6M
LiabilitiesLn 26$71K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 50
VolunteersI 62
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$541K$1.6M
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$541K$1.6M
LiabilitiesLn 26$4K$71K
Net assetsLn 32$537K$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Management feesLn 11a$28K$5K$23K
Legal feesLn 11b$8K$3K$5K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$396K$389K$934$6K
Advertising and promotionLn 12$70K$70K
Office expensesLn 13$149$149
Conferences, conventions and meetingsLn 19$6K$6K
Other expenses (24a–d)Ln 24$1K$589$910
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$524K$484K$34K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.5M$524K$970K$1.5M 990 PDF
FY2023 $636K$99K$537K$537K 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 $1,493,600 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $636,000$1,493,600
I-9 Program service revenue$0
I-10 Investment incomePrior year $2$0
I-11 Other revenue$0
I-12 Total revenuePrior year $636,002$1,493,600
I-13 Grants and similar amounts paid$10,000
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $98,853$513,808
I-18 Total expensesPrior year $98,853$523,808
I-19 Revenue less expensesPrior year $537,149$969,792
Part VI · Governance 2 of 3 board members independent, 1 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $1,493,600 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,493,600
VIII-1h Total contributions, gifts and grants$1,493,600
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,493,600
Part IX · Statement of functional expenses $523,808 across 10 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-11a Management feesPrograms $4,793 · Management $23,317$28,110
IX-11b Legal feesPrograms $3,229 · Management $4,975$8,204
IX-11c Accounting feesManagement $4,000$4,000
IX-11g Other fees for servicesPrograms $389,244 · Management $934 · Fundraising $6,000$396,178
IX-12 Advertising and promotionPrograms $70,000$70,000
IX-13 Office expensesManagement $149$149
IX-19 Conferences, conventions and meetingsPrograms $5,668$5,668
IX-24 Other expenses (24a–d)Programs $589 · Management $910$1,499
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $483,523 · Management $34,285 · Fundraising $6,000$523,808
Part X · Balance sheet $1,578,372 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $541,149$1,578,372
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $541,149$1,578,372
X-17 Accounts payable and accrued expensesStart of year $4,000$71,431
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $4,000$71,431
X-27 Net assets without donor restrictionsStart of year $10,726$427,241
X-28 Net assets with donor restrictionsStart of year $526,423$1,079,700
X-32 Total net assets or fund balancesStart of year $537,149$1,506,941
X-33 Total liabilities and net assetsStart of year $541,149$1,578,372
Part XI · Reconciliation of net assets $1,506,941 net assets at year end
XI-1 Total revenue$1,493,600
XI-2 Total expenses$523,808
XI-3 Revenue less expenses$969,792
XI-4 Net assets at start of year$537,149
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,506,941

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

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