Civic Intelligence

Michigan Audubon Society

EIN 38-1686621 • 501(c)3 • Okemos, MI

Profile

To foster and promote appreciation and understanding of the natural world by educational, scientific, investigative, literary, philanthropic and charitable pursuits. Michigan audubon connects birds and people for the benefit of both through conservation, education.

2310 Science Parkway Suite 200Okemos, MI 48864

michiganaudubon.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.04x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

198%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$6,780,191

Up $884,252 (+15%) from 2023

Liabilities

Down

$77,714

Down $1,160 (-1.5%) from 2023

Net Assets

Up

$6,702,477

Up $885,412 (+15%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin86th percentile

Revenue

Up

$1,768,355

Up $1,174,070 (+198%) from 2023

Expenses

Up

$1,027,404

Up $286,637 (+39%) from 2023

Net Income

Up

$740,951

Up $887,433 (+606%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,447,916Liabilities 2010: $18,333Net Assets 2010: $4,429,5832010Assets 2011: $4,415,896Liabilities 2011: $11,886Net Assets 2011: $4,404,0102011Assets 2012: $4,559,624Liabilities 2012: $28,693Net Assets 2012: $4,530,9312012Assets 2013: $4,959,705Liabilities 2013: $28,361Net Assets 2013: $4,931,3442013Assets 2014: $4,925,837Liabilities 2014: $14,031Net Assets 2014: $4,911,8062014Assets 2015: $5,281,093Liabilities 2015: $5,703Net Assets 2015: $5,275,3902015Assets 2016: $5,238,256Liabilities 2016: $13,813Net Assets 2016: $5,224,4432016Assets 2017: $5,395,396Liabilities 2017: $45,580Net Assets 2017: $5,349,8162017Assets 2018: $4,910,344Liabilities 2018: $29,461Net Assets 2018: $4,880,8832018Assets 2019: $5,150,684Liabilities 2019: $53,470Net Assets 2019: $5,097,2142019Assets 2020: $5,342,780Liabilities 2020: $75,015Net Assets 2020: $5,267,7652020Assets 2021: $5,761,374Liabilities 2021: $70,553Net Assets 2021: $5,690,8212021Assets 2022: $5,023,622Liabilities 2022: $86,802Net Assets 2022: $4,936,8202022Assets 2023: $5,895,939Liabilities 2023: $78,874Net Assets 2023: $5,817,0652023Assets 2024: $6,780,191Liabilities 2024: $77,714Net Assets 2024: $6,702,4772024

Highlighted filing

2024

Assets$6,780,191
Liabilities$77,714
Net Assets$6,702,477
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $349,5002010Expenses 2011: $410,2902011Expenses 2012: $474,7102012Revenue 2013: $638,864Expenses 2013: $585,395Net Income 2013: $53,4692013Revenue 2014: $454,525Expenses 2014: $507,184Net Income 2014: -$52,6592014Revenue 2015: $1,087,445Expenses 2015: $612,705Net Income 2015: $474,7402015Revenue 2016: $496,760Expenses 2016: $706,237Net Income 2016: -$209,4772016Revenue 2017: $467,035Expenses 2017: $716,218Net Income 2017: -$249,1832017Revenue 2018: $786,607Expenses 2018: $685,387Net Income 2018: $101,2202018Revenue 2019: $531,258Expenses 2019: $725,712Net Income 2019: -$194,4542019Revenue 2020: $494,177Expenses 2020: $627,397Net Income 2020: -$133,2202020Revenue 2021: $813,858Expenses 2021: $629,128Net Income 2021: $184,7302021Revenue 2022: $653,456Expenses 2022: $663,043Net Income 2022: -$9,5872022Revenue 2023: $594,285Expenses 2023: $740,767Net Income 2023: -$146,4822023Revenue 2024: $1,768,355Expenses 2024: $1,027,404Net Income 2024: $740,9512024

Highlighted filing

2024

Revenue$1,768,355
Expenses$1,027,404
Net Income$740,951
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,780,191
Liabilities
$77,714
Net assets
$6,702,477
Revenue
$1,768,355
Expenses
$1,027,404
Net income
$740,951
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$0.08$6.70$1.77$1.03$0.74
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.90$0.08$5.82$0.59$0.74$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.09$4.94$0.65$0.66$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.07$5.69$0.81$0.63$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$0.08$5.27$0.49$0.63$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.05$5.10$0.53$0.73$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$0.03$4.88$0.79$0.69$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$0.05$5.35$0.47$0.72$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$0.01$5.22$0.50$0.71$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.28$0.01$5.28$1.09$0.61$0.47
2014Detailed filing. Detailed filing data is available for this year.$4.93$0.01$4.91$0.45$0.51$0.05
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.96$0.03$4.93$0.64$0.59$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.03$4.53$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$0.01$4.40$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$0.02$4.43$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$2,146,181
Mission and Program Overview

Mission

To foster and promote appreciation and understanding of the natural world by educational, scientific, investigative, literary, philanthropic and charitable pursuits. Michigan audubon connects birds and people for the benefit of both through conservation, education, and research efforts in the state of michigan.

Connect birds and people for the benefit of both through conservation, education, and research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,091,914$3,430,960▲ $339,046
Land, Buildings, and Equipment, Net$2,478,354$2,835,826▲ $357,472
Savings and Temporary Cash Investments$303,138$309,404▲ $6,266
Cash and Non-Interest-Bearing Accounts$208$191,777▲ $191,569
Accounts Receivable$8,394$0▼ $8,394
Prepaid Expenses and Deferred Charges$6,945$7,312▲ $367
Inventories for Sale or Use$6,986$4,912▼ $2,074
Total Assets$5,895,939$6,780,191▲ $884,252
Liabilities
Deferred Revenue$52,062$56,392▲ $4,330
Accounts Payable and Accrued Expenses$26,812$21,322▼ $5,490
Total Liabilities$78,874$77,714▼ $1,160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,817,065$6,637,477▲ $820,412
Net Assets With Donor Restrictions-$65,000-
Total Net Assets Fund Balance$5,817,065$6,702,477▲ $885,412
Total Liabilities and Net Assets / Fund Balance$5,895,939$6,780,191▲ $884,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$176,594$474,059-
Land$2,619,869--
Equipment$39,363--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen MennilloExecutive DirectorFT$168,411$4,500$172,911

Board Members and Trustees

NameTitle
Heidi Grether MsChair
Natasha Koss MsVice Chair
David Flaspohler PhdBoard Member
Linnea Rowse MsBoard Member
Lynn Miller MsBoard Member
Meghan Heft MsBoard Member
Mike Bishop MsBoard Member
Samuel BurckhardtSecretary
Bill Volz Jd Mba MaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,438,827
Program Service Revenue
$37,209
Investment Income
$243,617
Other Revenue
$48,702
All Other Contributions
$1,346,707
Change in Net Assets
$740,951

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,744,682
Revenue Not Reported on Financial Statements
$23,673
Revenue Not Reported on Form 990
$146,535
Total Revenue per Audited Statements
$1,891,217
Total Revenue per Form 990
$1,768,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$662,730
Other Expenses$364,674
Total Fundraising Expense$90,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,907$120,612$51,854$404,373
Current Officers, Directors, Trustees, and Key Employees$99,743$52,493$22,748$174,984
Fees for Services Legal$34,404$35,956$141$70,501
All Other Expenses$32,432$18,930$2,011$53,373
Payroll Taxes$26,659$13,054$4,836$44,549
Other Employee Benefits$26,435$7,232$5,157$38,824
Occupancy$12,833$12,402-$25,235
Fees for Service Investment Mgmnt Fees-$23,673-$23,673
Other Expenses$2,552$18,453$55$21,060
Depreciation Depletion-$19,580-$19,580
Travel$7,234$7,806$1,275$16,315
Insurance$6,749$7,053$28$13,830
Total Functional Expenses$564,775$372,493$90,136$1,027,404

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,027,404
Total Expenses per Audited Statements$1,005,805
Expenses per Audited Statements$1,003,731
Expenses Not Reported on Financial Statements$23,673
Expenses Not Reported on Form 990$2,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The society is organized with members.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is provided to the full board, approved by the board treasurer and signed by ceo.”

Form 990, Part VI, Section B, Line 12C

“Board member must confirm annually they are in compliance.”

Form 990, Part VI, Section B, Line 15A

“The process for determining compensation of the executive director includes a review and approval by the executive committee of the board of directors.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Michigan Audubon Society
EIN
38-1686621
Phone
5175807364
Address
2310 SCIENCE PARKWAY SUITE 200, OKEMOS, MI 48864

Signing Officer

Name
Kathleen Mennillo
Title
CEO
Phone
5175807364
Signed
2025-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Mennillo
Formed
1905
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
19
Volunteers
86

Preparer

Firm
Kruggel Lawton & Company LLC
Address
526 UPTON DRIVE, ST JOSEPH, MI 49085
Preparer
Robert Alex Schaeffer
Phone
2699830131
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization's board, oversees the annual independent audit of our financial statements and approves the selection of the external audit firm.”

Financial Statement Notes

PART X, LINE 2:

“The society is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. The internal revenue service (irs) has determined that the society is not a private foundation within the meaning of section 509(a). The income taxes topic, fasb asc 740, clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements. Asc 740 requires an entity to disclose the nature of uncertain tax positions taken, if any, when filing its income tax return utilizing a two-step process to recognize and measure any uncertain tax positions taken. The entity recognizes a tax benefit only if it is more likely than not the position would be sustained in a tax examination, with a tax examination being presumed to occur. No tax benefit will be recorded on tax positions not meeting the more likely than not test. Interest and penalties accrued or incurred, if any, as a result of applying asc 740 will be recorded to interest expense and other expense, respectively. Based on its evaluation, the society has concluded that there are no uncertain tax positions requiring recognition in its financial statements. The society's evaluation was performed for all federal and state tax periods still subject to examination. The society's 2022 through 2024 federal and state exempt organization returns remain subject to examination by the irs and state taxing authorities.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 2,074.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 2,074.”

Raw XML AppendixShowing 400 of 535 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt026812
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt021322
IRS990/AccountsReceivableGrp/BOYAmt08394
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CONNECT BIRDS AND PEOPLE FOR THE BENEFIT OF BOTH THROUGH CONSERVATION, EDUCATION, AND RESEARCH.
IRS990/AllOtherContributionsAmt01346707
IRS990/AllOtherExpensesGrp/FundraisingAmt02011
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt018930
IRS990/AllOtherExpensesGrp/ProgramServicesAmt032432
IRS990/AllOtherExpensesGrp/TotalAmt053373
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum05175807364
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02310 SCIENCE PARKWAY SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0OKEMOS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048864
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0208
IRS990/CashNonInterestBearingGrp/EOYAmt0191777
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0174984
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
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IRS990/CreditCounselingInd00
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IRS990/CYTotalRevenueAmt01768355
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IRS990/DeferredRevenueGrp/EOYAmt056392
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt019580
IRS990/DepreciationDepletionGrp/TotalAmt019580
IRS990/Desc0RESEARCH - CONDUCT RESEARCH ON MIGRATION PATTERNS OF RAPTORS, OWLS, AND WATERBIRDS IN THE UPPER PENINSULA OF MICHIGAN. MICHIGAN AUDUBON ALSO PARTNERS WITH THE U.S. FISH & WILDLIFE IN MONITORING THE PIPING PLOVER POPULATION IN THE UPPER PENISULA.
IRS990/DescribedInSection501c3Ind01
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IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm1SAMUEL BURCKHARDT
IRS990/Form990PartVIISectionAGrp/PersonNm2BILL VOLZ JD MBA MA
IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE BISHOP MS
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID FLASPOHLER PHD
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IRS990/Form990PartVIISectionAGrp/PersonNm7LINNEA ROWSE MS
IRS990/Form990PartVIISectionAGrp/PersonNm8KATHLEEN MENNILLO
IRS990/Form990PartVIISectionAGrp/PersonNm9HEIDI GRETHER MS
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHAIR
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/MissionDesc0TO FOSTER AND PROMOTE APPRECIATION AND UNDERSTANDING OF THE NATURAL WORLD BY EDUCATIONAL, SCIENTIFIC, INVESTIGATIVE, LITERARY, PHILANTHROPIC AND CHARITABLE PURSUITS. MICHIGAN AUDUBON CONNECTS BIRDS AND PEOPLE FOR THE BENEFIT OF BOTH THROUGH CONSERVATION, EDUCATION.
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IRS990/OtherExpensesGrp/Desc2EVENTS AND TOURS
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IRS990/PrincipalOfficerNm0KATHLEEN MENNILLO
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONS AND EVENTS
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONSERVATION - MICHIGAN AUDUBON IS A LEADER IN ESTABLISHING SANCTUARIES IN THE STATE TO PROTECT WILDLIFE HABITAT. THE ORGANIZATION PLAYS A MAJOR ROLE IN GLOBAL EFFORTS TO IDENTIFY AND PROTECT CRITICAL MIGRATION STOP OVERS AND BREEDING AREAS. THEIR 19 SANCTUARIES AND 4 AFFILIATES MANAGE 5000 ACRES OF IMPORTANT WILDLIFE HABITAT. RIVERS, LAKES, MARSHES, BOGS, FENS, GRASSLANDS, HARDWOODS AND NORTHERN CONIFER COMMUNITIES ARE FOUND IN THESE HABITATS, MANY PROTECTING ENDANGERED SPECIES OF ANIMALS AND PLANTS. MICHIGAN AUDUBON IS A KEY PARTNER IN EFFORTS THAT HAVE PUBLIC IDENTIFIED MORE THAN 100 IMPORTANT BIRD AREAS (IBAS) CRITICAL TO MIGRATING AND BREEDING BIRDS, ESPECIALLY THOSE THAT ARE ENDANGERED OR THREATENED. SANCTUARIES AND IBAS ARE SPREAD THROUGHOUT BOTH PENINSULAS OF THE STATE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION - ONE OF THE THREE PILLARS OF MICHIGAN AUDUBON, EDUCATION ENCOMPASSES A VARIETY OF ACTIVITIES. FROM WORKSHOPS AND CAMPS FOR CHILDREN THROUGH HIGH SCHOOL AGED STUDENTS TO PRESENTATIONS BY EXPERT BIRDERS, MICHIGAN AUDUBON OFFERS A WIDE RANGE OF EDUCATIONAL OPPORTUNITIES FOR ITS MEMBERS AND THE GENERAL PUBLIC. FROM ANSWERING BIRD AND CONSERVATION QUESTIONS TO RECOMMENDING WAYS TO MAKE YOUR BACKYARD A WILDLIFE HABITAT, MICHIGAN AUDUBON STAFF PROVIDES THE PUBLIC WITH BIRD AND CONSERVATION INFORMATION ON A DAILY BASIS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0MEMBERSHIP/CHAPTER SERVICES - MICHIGAN AUDUBON'S 31 CHAPTERS OFFER LOCAL PROGRAMS AND FIELD TRIPS, PARTICIPATE IN LOCAL, STATE AND NATIONAL BIRD COUNTS, AND SERVE AS SANCTUARY STEWARDSHIP GROUPS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE SOCIETY IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE SOCIETY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE SOCIETY'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE SOCIETY'S 2022 THROUGH 2024 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES.

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