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Nonprofiteer
← MACKINAC CENTER ACTION

Form 990 for tax year 2024

Filed by MACKINAC CENTER ACTION.

Totals

Total revenue
$1,493,600
Total expenses
$523,808
Contributions and grants received
$1,493,600
Grants paid
$10,000
Program service revenue
$0
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,578,372
Total liabilities, end of year
$71,431
Net assets or fund balances, end of year
$1,506,941
Program services expenses (Part IX)
$483,523
Management and general expenses
$34,285
Fundraising expenses
$6,000
Program service expenses (Part III)
$483,523

Program services were 92.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,493,600

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8c · Net income from fundraising events

    total $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,000 · program services $10,000

  • 11a · Fees: management

    total $28,110 · program services $4,793 · management and general $23,317

  • 11b · Fees: legal

    total $8,204 · program services $3,229 · management and general $4,975

  • 11c · Fees: accounting

    total $4,000 · management and general $4,000

  • 11g · Fees: other

    total $396,178 · program services $389,244 · management and general $934 · fundraising $6,000

  • 12 · Advertising and promotion

    total $70,000 · program services $70,000

  • 13 · Office expenses

    total $149 · management and general $149

  • 19 · Conferences, conventions and meetings

    total $5,668 · program services $5,668

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $1,070 · program services $440 · management and general $630

  • 24b · Other expenses: PRINTING

    total $280 · management and general $280

  • 24c · Other expenses: POSTAGE

    total $149 · program services $149

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $541,149 · end of year $1,578,372

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $0

  • 10b · Land, buildings and equipment: accumulated depreciation

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,000 · end of year $71,431

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $10,726 · end of year $427,241

  • 28 · Net assets with donor restrictions

    beginning of year $526,423 · end of year $1,079,700

Mission and programs · 2024

Mission

TO ADVANCE THE MISSION OF THE MACKINAC CENTER FOR PUBLIC POLICY, A MICHIGAN NONPROFIT CORPORATION.

Activities or mission (Part I)

TO EDUCATE THE PUBLIC ON POLICY ISSUES OF IMPORTANCE TO MICHIGAN CITIZENS

  • 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.

    Expenses $483,523 · Grants $10,000

As filed on the 2024 return.

Listed in Part VII

  • James Barrett

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.1 + 1 related

  • Joseph G Lehman

    SECRETARY/TREASURER

    Total calculated
    $496,102
    From this org
    $0
    From related orgs
    $467,801
    Other
    $28,301
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $347,801 related
    Bonus
    $0 + $120,000 related
    Other
    $0
    Deferred
    $0 + $10,800 related
    Nontaxable benefits
    $0 + $17,501 related
    Filer's total
    $0 + $496,102 related

  • Kurt Gallinger

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3
JOSEPH LEHMAN, SECRETARY/TREASURER IS COMPENSATED BY RELATED ORGANIZATION, MACKINAC CENTER. MACKINAC CENTER SALARIES ARE DETERMINED BY AN EXECUTIVE COMPENSATION COMMITTEE, THE PRESIDENT AND SENIOR MANAGEMENT AND INCLUDE COMPARISONS WITH INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THIS PROCESS IS UNDERTAKEN ANNUALLY.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • MACKINAC CENTER CHARITABLE FOUNDATION

    501(c)(3) · SUPPORT OF THE MACKINAC CENTER FOR PUBLIC POLICY · MI · controlled entity

    Directly controlled by MACKINAC CENTER FOR PUBLIC POLICY

  • MACKINAC CENTER

    501(c)(3) · RESEARCH AN ANALYSIS OF STATE OF MICHIGAN PUBLIC POLICY ISSUES · MI

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
Filed
10 November 2025
IRS schema version
2024v5.1
Source object
202523149349303972

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