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MACKINAC CENTER

EIN 38-2701547 MIDLAND, MI

Browse the largest nonprofits in Michigan

Revenue 2024
$11,410,796
Expenses 2024
$12,916,116

Program services were 83.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
W010
Classification
1000
Street
140 W MAIN ST

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

4 other organizations in the IRS Business Master File list 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.

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.

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.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $11,410,796
    Expenses
    $12,916,116
    Contributions
    $11,032,177
    Grants paid
    $110,000
  • 2023
    Revenue
    $11,036,681
    Expenses
    $12,614,701
    Contributions
    $10,575,857
    Grants paid
    $5,000
  • 2022
    Revenue
    $11,464,559
    Expenses
    $11,496,742
    Contributions
    $11,104,068
    Grants paid
    $50,000

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.

Other returns filed

  • 2021 · 990

    Revenue
    $15,562,407
    Expenses
    $10,121,925
    Assets (EOY)
    $16,839,253

  • 2020 · 990

    Revenue
    $6,974,263
    Expenses
    $9,421,593
    Assets (EOY)
    $11,164,135

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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

Declared as related by

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

Listed as of 13 October 2026, under deductibility PC.

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.