Nonprofit · EIN 38-2701547
MACKINAC CENTER
Also known as MACKINAC CENTER FOR PUBLIC POLICY
Tax-exempt · MIDLAND, MI 48640
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $11,410,796 | $12,916,116 | -$1,505,320 | $14,450,504 | $648,163 | $13,802,341 |
| December 31, 2023 | 990 | $11,036,681 | $12,614,701 | -$1,578,020 | $15,684,604 | $748,786 | $14,935,818 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $11,032,177
- Program service revenue
- $44,956
- Investment income
- $297,346
- Other revenue
- $36,317
Expenses
- Grants and similar amounts paid
- $110,000
- Compensation of officers, directors and key employees
- $984,334
- Other salaries and wages
- $3,880,871
- Salaries, compensation and benefits (total)
- $5,734,010
- Professional fundraising fees
- $55,050
- Legal fees
- $4,420
- Accounting fees
- $51,725
- Occupancy
- $115,849
- Travel
- $158,566
- Depreciation
- $120,054
- Program services (functional)
- $10,822,741
- Management and general (functional)
- $695,102
- Fundraising (functional)
- $1,398,273
Balance sheet and other
- Total assets, start of year
- $15,684,604
- Total assets, end of year
- $14,450,504
- Total liabilities, end of year
- $648,163
- Net assets, end of year
- $13,802,341
- Land, buildings and equipment
- $1,129,745
- Publicly traded securities
- $3,494,784
- Net assets without donor restrictions
- $7,612,987
- Net assets with donor restrictions
- $6,189,354
- Gross receipts
- $11,410,796
- Employees
- 70
- Volunteers
- 10
- Year formed
- 1987
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH G LEHMAN | PRESIDENT Trustee or director, Officer | 50 | $467,801 | $28,301 |
| JAMES L WALKER | VICE PRESIDENT FOR ADVANCEMENT Key employee | 50 | $367,801 | $23,564 |
| MICHAEL REITZ | EXECUTIVE VICE PRESIDENT Key employee | 50 | $193,217 | $23,651 |
| PATRICK J WRIGHT | VICE PRESIDENT FOR LEGAL AFFAIRS Highest-paid employee | 50 | $150,134 | $22,214 |
| DAVID GUENTHNER | VICE PRESIDENT FOR LEGISLATIVE AFFAIRS Highest-paid employee | 50 | $119,056 | $21,254 |
| PATRICIA J BENNER | VICE PRESIDENT FOR OPERATIONS Highest-paid employee | 50 | $128,280 | $9,909 |
| JASON HAYES | DIRECTOR OF ENERGY AND ENVIRONMENTAL Highest-paid employee | 50 | $113,612 | $20,999 |
| MOLLY MACEK | DIRECTOR OF EDUCATION POLICY Highest-paid employee | 50 | $112,988 | $3,749 |
| JOSEPH P MAGUIRE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD D MCLELLAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RODNEY M LOCKWOOD JR | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| CLIFFORD TAYLOR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOUGLAS GRAF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD C LEVY JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JC HUIZINGA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER PANNING | BOARD MEMBER Trustee or director | 1 | $0 |
| JIM BARRETT | BOARD MEMBER Trustee or director | 1 | $0 |
| RICHARD G HAWORTH | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH G LEHMAN | PRESIDENT Trustee or director, Officer | 50 | $457,411 | $28,960 |
| JAMES L WALKER | VICE PRESIDENT FOR ADVANCEMENT Key employee | 50 | $412,961 | $25,124 |
| MICHAEL REITZ | EXECUTIVE VICE PRESIDENT Key employee | 50 | $198,847 | $25,100 |
| PATRICK J WRIGHT | VICE PRESIDENT FOR LEGAL AFFAIRS Highest-paid employee | 50 | $148,520 | $23,624 |
| DAVID GUENTHNER | VICE PRESIDENT FOR LEGISLATIVE AFFAIRS Highest-paid employee | 50 | $115,578 | $22,296 |
| PATRICIA J BENNER | VICE PRESIDENT FOR OPERATIONS Highest-paid employee | 50 | $123,164 | $9,623 |
| MOLLY MACEK | DIRECTOR OF EDUCATION POLICY Highest-paid employee | 50 | $126,751 | $3,749 |
| JASON HAYES | DIRECTOR OF ENERGY AND ENVIRONMENTAL POLICY Highest-paid employee | 50 | $106,931 | $22,671 |
| RODNEY M LOCKWOOD JR | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH P MAGUIRE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD D MCLELLAN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| RICHARD G HAWORTH | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| EDWARD C LEVY JR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLIFFORD TAYLOR | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JC HUIZINGA | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DOUGLAS GRAF | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JIM BARRETT | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JENNIFER PANNING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 140 W MAIN ST, MIDLAND, MI 48640-5156
- In care of
- % RICHARD D MCLELLAN
- Principal officer (990 for 2024)
- JOSEPH G LEHMAN, 140 WEST MAIN STREET P O BOX 568, MIDLAND, MI 48640
- Signed the 990
- JOSEPH G LEHMAN, PRESIDENT
- Phone
- (989) 631-0900
- Return prepared by
- Plante & Moran PLLC
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2701547
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1988
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W010)
- Assets (IRS master file)
- $14,450,504
- Income (IRS master file)
- $11,410,796
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $11,036,681 | $12,614,701 | $15,684,604 | IRS |
| 990 | December 2022 | $11,464,559 | $11,496,742 | $16,677,798 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about MACKINAC CENTER
- What is the EIN of MACKINAC CENTER?
- The employer identification number (EIN) of MACKINAC CENTER is 38-2701547.
- Is MACKINAC CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to MACKINAC CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MACKINAC CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MACKINAC CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MACKINAC CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of MACKINAC CENTER?
- The 990 for the year ended December 31, 2024 names JOSEPH G LEHMAN.
- Who are the officers and directors of MACKINAC CENTER?
- The 990 for the year ended December 31, 2024 lists 18 people; 8 received compensation from the organization, the highest $467,801 (JOSEPH G LEHMAN, PRESIDENT).
- How much revenue does MACKINAC CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $11,410,796, expenses of $12,916,116 and total assets of $14,450,504 at year end.
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All nonprofits in MIDLAND · Michigan · Public and societal benefit