- Revenue 2024
- $1,493,600
- Expenses 2024
- $523,808
Program services were 92.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 04
- NTEE code
- R99
- Classification
- 3000
- Street
- PO BOX 568
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
MACKINAC CENTER CHARITABLE FOUNDATION
EIN 46-4529156
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.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
James BarrettJAMES BARRETT
PRESIDENT
- Total calculated
- $0
- Hours/week
- 0.1 + 1 related
-
Joseph G LehmanJOSEPH 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 GallingerKURT 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,493,600
- Expenses
- $523,808
- Contributions
- $1,493,600
- Grants paid
- $10,000
-
2023
- Revenue
- $636,002
- Expenses
- $98,853
- Contributions
- $636,000
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Form 990-N e-Postcard, tax year 2022
- Tax period
- 1 January 2022 to 31 December 2022
- Principal officer
-
Joseph Lehman
- Mailing address
- 140 W Main StreetMidland MI 48640
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
$10,000
2024 Program Support - Worker Freedom
Grants received
-
$300,000
2023 General Support
-
$250,000
2024 General Support
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
MACKINAC CENTER CHARITABLE FOUNDATION
501(c)(3) · SUPPORT OF THE MACKINAC CENTER FOR PUBLIC POLICY · MI · controlled entity
-
501(c)(3) · RESEARCH AN ANALYSIS OF STATE OF MICHIGAN PUBLIC POLICY ISSUES · MI
Declared as related by
-
On its 2024 return as a controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.