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Nonprofiteer
← MACKINAC CENTER

Form 990 for tax year 2024

Filed by MACKINAC CENTER.

Totals

Total revenue
$11,410,796
Total expenses
$12,916,116
Contributions and grants received
$11,032,177
Grants paid
$110,000
Program service revenue
$44,956
Investment income
$297,346
Other revenue
$36,317
Total assets, end of year
$14,450,504
Total liabilities, end of year
$648,163
Net assets or fund balances, end of year
$13,802,341
Program services expenses (Part IX)
$10,822,741
Management and general expenses
$695,102
Fundraising expenses
$1,398,273
Program service expenses (Part III)
$10,822,741

Program services were 83.8% 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

    $11,032,177

  • 2a · Program service revenue: PROGRAM SALES

    total $44,956 · related or exempt $44,956

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $297,346 · excluded $297,346

  • 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

  • 11a · Other revenue: OTHER INCOME

    total $36,317 · excluded $36,317

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $36,317

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $110,000 · program services $110,000

  • 5 · Compensation of officers, directors and key employees

    total $984,334 · program services $373,705 · management and general $167,118 · fundraising $443,511

  • 7 · Other salaries and wages

    total $3,880,871 · program services $3,324,666 · management and general $179,330 · fundraising $376,875

  • 8 · Pension plan contributions

    total $141,658 · program services $107,684 · management and general $22,071 · fundraising $11,903

  • 9 · Other employee benefits

    total $411,631 · program services $312,909 · management and general $64,134 · fundraising $34,588

  • 10 · Payroll taxes

    total $315,516 · program services $239,845 · management and general $49,159 · fundraising $26,512

  • 11b · Fees: legal

    total $4,420 · program services $125 · management and general $4,295

  • 11c · Fees: accounting

    total $51,725 · management and general $51,725

  • 11d · Fees: lobbying

    total $52,243 · program services $52,243

  • 11e · Fees: professional fundraising services

    total $55,050 · fundraising $55,050

  • 11g · Fees: other

    total $2,108,467 · program services $1,981,979 · management and general $11,988 · fundraising $114,500

  • 12 · Advertising and promotion

    total $2,105,710 · program services $2,101,643 · management and general $3,200 · fundraising $867

  • 13 · Office expenses

    total $223,767 · program services $170,100 · management and general $18,803 · fundraising $34,864

  • 14 · Information technology

    total $356,364 · program services $356,364

  • 16 · Occupancy

    total $115,849 · program services $88,065 · management and general $9,734 · fundraising $18,050

  • 17 · Travel

    total $158,566 · management and general $14,258 · fundraising $144,308

  • 19 · Conferences, conventions and meetings

    total $727,578 · program services $696,305 · management and general $22,897 · fundraising $8,376

  • 22 · Depreciation, depletion and amortization

    total $120,054 · program services $91,261 · management and general $10,088 · fundraising $18,705

  • 23 · Insurance

    total $63,709 · program services $48,430 · management and general $5,353 · fundraising $9,926

  • 24a · Other expenses: PRINTING

    total $297,750 · program services $253,709 · management and general $18,470 · fundraising $25,571

  • 24b · Other expenses: POSTAGE AND SHIPPING

    total $222,296 · program services $172,592 · management and general $12,566 · fundraising $37,138

  • 24c · Other expenses: SUBSCRIPTION & DUES

    total $207,082 · program services $163,789 · management and general $19,849 · fundraising $23,444

  • 24d · Other expenses: OTHER EXPENSES

    total $143,428 · program services $133,201 · management and general $5,186 · fundraising $5,041

  • 24e · All other expenses

    total $58,048 · program services $44,126 · management and general $4,878 · fundraising $9,044

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,203 · end of year $4,990

  • 2 · Savings and temporary cash investments

    beginning of year $6,855,144 · end of year $7,078,119

  • 3 · Pledges and grants receivable

    beginning of year $4,051,812 · end of year $2,538,188

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $15,028 · end of year $15,144

  • 9 · Prepaid expenses and deferred charges

    beginning of year $184,472 · end of year $100,717

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

    $3,237,683

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

    $2,107,938

  • 10c · Land, buildings and equipment, net

    beginning of year $1,205,317 · end of year $1,129,745

  • 11 · Investments: publicly traded securities

    beginning of year $3,270,484 · end of year $3,494,784

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $97,144 · end of year $88,817

  • 17 · Accounts payable and accrued expenses

    beginning of year $651,642 · end of year $559,346

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $97,144 · end of year $88,817

  • 27 · Net assets without donor restrictions

    beginning of year $5,007,968 · end of year $7,612,987

  • 28 · Net assets with donor restrictions

    beginning of year $9,927,850 · end of year $6,189,354

Mission and programs · 2024

Mission

OUR MISSION IS TO BE THE MOST RESPECTED AND INFLUENTIAL SOURCE OF PUBLIC POLICY RESEARCH, ANALYSIS AND EDUCATION IN MICHIGAN. THE MACKINAC CENTER FOR PUBLIC POLICY IS COMMITTED TO PROVIDING THE FREE-MARKET PERSPECTIVE, RESULTING IN SUPERIOR OPPORTUNITIES AND CHOICES FOR MICHIGAN CITIZENS.

Activities or mission (Part I)

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.

  • 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.

    Expenses $5,153,439 · Grants $110,000 · Revenue $44,956

  • 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 $4,613,000

  • 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 GOVERNMENT AND RESPECT FOR PRIVATE PROPERTY.

    Expenses $533,939

  • 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 RESULTS OF THAT RESEARCH AND ANALYSIS 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 $522,363

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Joseph G Lehman

    PRESIDENT

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

    Schedule J breakdown matched by us

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

  • Joseph P Maguire

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Richard D McLellan

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Rodney M Lockwood Jr

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Clifford Taylor

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Douglas Graf

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Edward C Levy Jr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jc Huizinga

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Panning

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jim Barrett

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 0.1 related

  • Richard G Haworth

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • James L Walker

    VICE PRESIDENT FOR ADVANCEMENT

    Total calculated
    $391,365
    From this org
    $367,801
    From related orgs
    $0
    Other
    $23,564
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $210,301
    Bonus
    $157,500
    Other
    $0
    Deferred
    $6,000
    Nontaxable benefits
    $17,564
    Filer's total
    $391,365

  • Michael Reitz

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $216,868
    From this org
    $193,217
    From related orgs
    $0
    Other
    $23,651
    Hours/week
    50 + 0.1 related

    Schedule J breakdown matched by us

    Base
    $173,217
    Bonus
    $20,000
    Other
    $0
    Deferred
    $6,150
    Nontaxable benefits
    $17,501
    Filer's total
    $216,868

  • David Guenthner

    VICE PRESIDENT FOR LEGISLATIVE AFFAIRS

    Total calculated
    $140,310
    From this org
    $119,056
    From related orgs
    $0
    Other
    $21,254
    Hours/week
    50

  • Jason Hayes

    DIRECTOR OF ENERGY AND ENVIRONMENTAL

    Total calculated
    $134,611
    From this org
    $113,612
    From related orgs
    $0
    Other
    $20,999
    Hours/week
    50

  • Molly Macek

    DIRECTOR OF EDUCATION POLICY

    Total calculated
    $116,737
    From this org
    $112,988
    From related orgs
    $0
    Other
    $3,749
    Hours/week
    50

  • Patricia J Benner

    VICE PRESIDENT FOR OPERATIONS

    Total calculated
    $138,189
    From this org
    $128,280
    From related orgs
    $0
    Other
    $9,909
    Hours/week
    50 + 0.3 related

  • Patrick J Wright

    VICE PRESIDENT FOR LEGAL AFFAIRS

    Total calculated
    $172,348
    From this org
    $150,134
    From related orgs
    $0
    Other
    $22,214
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $148,534
    Bonus
    $1,600
    Other
    $0
    Deferred
    $4,650
    Nontaxable benefits
    $17,564
    Filer's total
    $172,348

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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 7 Non-fixed payments
CERTAIN INDIVIDUALS REPORTED ON SCHEDULE J, PART II RECEIVED A BONUS BASED ON PERFORMANCE.

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 ACTION

    501(c)(4) · SUPPORT THE MISSION OF THE MACKINAC CENTER FOR PUBLIC POLICY. · MI · controlled entity

    Directly controlled by MACKINAC CENTER FOR PUBLIC POLICY

Provenance

Return type
form_990
Tax year
2024
Filed
10 November 2025
IRS schema version
2024v5.1
Source object
202543149349304434

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