Civic Intelligence

Michigan Nature Association

EIN 38-6093404 • 501(c)3 • Okemos, MI

Profile

Mna's purposes are: (a) to acquire, maintain, and protect natural areas that predominantly contain examples of michigan fauna, flora, geologic features, and other components and aspects of the natural environment of michigan, including habitat and natural communities for fish, wildlife and plants, in the state of michigan. (b) to carry on a program of conservation study and education.

Refreshing map…

2310 Science ParkwayOkemos, MI 48864

www.michigannature.org

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.05x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

91st percentile

57%

Higher net margin than 91% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$113,739

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

230%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,483,775

Up $2,404,253 (+11%) from 2023

Liabilities

Down

$168,321

Down $53,913 (-24%) from 2023

Net Assets

Up

$24,315,454

Up $2,458,166 (+11%) from 2023

Revenue

Up

$3,123,052

Up $2,175,871 (+230%) from 2023

Expenses

Up

$1,351,893

Up $177,381 (+15%) from 2023

Net Income

Up

$1,771,159

Up $1,998,490 (+879%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $15,398,610Liabilities 2011: $57,456Net Assets 2011: $15,341,1542011Assets 2012: $16,489,182Liabilities 2012: $55,415Net Assets 2012: $16,433,7672012Assets 2013: $17,223,659Liabilities 2013: $66,593Net Assets 2013: $17,157,0662013Assets 2014: $18,530,551Liabilities 2014: $127,071Net Assets 2014: $18,403,4802014Assets 2015: $18,380,785Liabilities 2015: $86,584Net Assets 2015: $18,294,2012015Assets 2016: $18,965,424Liabilities 2016: $66,383Net Assets 2016: $18,899,0412016Assets 2017: $19,708,453Liabilities 2017: $75,725Net Assets 2017: $19,632,7282017Assets 2018: $20,165,896Liabilities 2018: $58,637Net Assets 2018: $20,107,2592018Assets 2019: $21,228,764Liabilities 2019: $65,112Net Assets 2019: $21,163,6522019Assets 2020: $21,583,449Liabilities 2020: $145,846Net Assets 2020: $21,437,6032020Assets 2021: $22,928,727Liabilities 2021: $134,791Net Assets 2021: $22,793,9362021Assets 2022: $21,916,708Liabilities 2022: $202,897Net Assets 2022: $21,713,8112022Assets 2023: $22,079,522Liabilities 2023: $222,234Net Assets 2023: $21,857,2882023Assets 2024: $24,483,775Liabilities 2024: $168,321Net Assets 2024: $24,315,4542024

Highlighted filing

2024

Assets$24,483,775
Liabilities$168,321
Net Assets$24,315,454

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $602,3452011Expenses 2012: $782,6312012Revenue 2013: $1,155,394Expenses 2013: $929,867Net Income 2013: $225,5272013Revenue 2014: $1,596,320Expenses 2014: $1,064,245Net Income 2014: $532,0752014Revenue 2015: $1,296,193Expenses 2015: $970,711Net Income 2015: $325,4822015Revenue 2016: $1,230,256Expenses 2016: $957,278Net Income 2016: $272,9782016Revenue 2017: $2,392,246Expenses 2017: $1,034,942Net Income 2017: $1,357,3042017Revenue 2018: $1,509,668Expenses 2018: $966,252Net Income 2018: $543,4162018Revenue 2019: $2,039,233Expenses 2019: $900,195Net Income 2019: $1,139,0382019Revenue 2020: $1,083,461Expenses 2020: $950,471Net Income 2020: $132,9902020Revenue 2021: $2,035,934Expenses 2021: $1,116,529Net Income 2021: $919,4052021Revenue 2022: $1,751,494Expenses 2022: $1,239,816Net Income 2022: $511,6782022Revenue 2023: $947,181Expenses 2023: $1,174,512Net Income 2023: -$227,3312023Revenue 2024: $3,123,052Expenses 2024: $1,351,893Net Income 2024: $1,771,1592024

Highlighted filing

2024

Revenue$3,123,052
Expenses$1,351,893
Net Income$1,771,159

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$0.17$24.3$3.12$1.35$1.77
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.1$0.22$21.9$0.95$1.17$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$0.20$21.7$1.75$1.24$0.51
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.9$0.13$22.8$2.04$1.12$0.92
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.6$0.15$21.4$1.08$0.95$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.2$0.07$21.2$2.04$0.90$1.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$0.06$20.1$1.51$0.97$0.54
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.7$0.08$19.6$2.39$1.03$1.36
2016Detailed filing. Detailed filing data is available for this year.$19.0$0.07$18.9$1.23$0.96$0.27
2015Summary only. Only limited summary data is available for this year.$18.4$0.09$18.3$1.30$0.97$0.33
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$0.13$18.4$1.60$1.06$0.53
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$17.2$0.07$17.2$1.16$0.93$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$0.06$16.4$0.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$0.06$15.3$0.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$8,729,881
Mission and Program Overview

Mission

To acquire, maintain and protect nature sanctuaries, plant preserves and natural areas that predominantly contain examples of michigan fauna, flora and other components and aspects of the natural environment of michigan, including habitat for fish, wildlife and plants in the state of michigan or areas adjacent thereto and to carry on a program of natural study and conservation education.

Mna's purposes are: (a) to acquire, maintain, and protect natural areas that predominantly contain examples of michigan fauna, flora, geologic features, and other components and aspects of the natural environment of michigan, including habitat and natural communities for fish, wildlife and plants, in the state of michigan. (b) to carry on a program of conservation study and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,849,141$18,250,190▲ $1,401,049
Investments in Publicly Traded Securities$5,007,587$5,486,193▲ $478,606
Pledges and Grants Receivable$99,421$682,128▲ $582,707
Savings and Temporary Cash Investments$113,002$49,852▼ $63,150
Prepaid Expenses and Deferred Charges$9,355$14,396▲ $5,041
Other Notes and Loans Receivable, Net-$1,016-
Total Assets$22,079,522$24,483,775▲ $2,404,253
Other Assets Total$1,016--
Liabilities
Accounts Payable and Accrued Expenses$202,144$150,246▼ $51,898
Other Liabilities$20,090$18,075▼ $2,015
Total Liabilities$222,234$168,321▼ $53,913
Net Assets / Fund Balance
Net Assets With Donor Restrictions$18,259,223$20,738,714▲ $2,479,491
Net Assets Without Donor Restrictions$3,598,065$3,576,740▼ $21,325
Total Net Assets Fund Balance$21,857,288$24,315,454▲ $2,458,166
Total Liabilities and Net Assets / Fund Balance$22,079,522$24,483,775▲ $2,404,253

Asset Categories

AssetBook ValueDepreciationBasis
Land$17,507,791-$17,507,791
Buildings$542,753$195,237$737,990
Equipment$199,646$222,223$421,869

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,827,850$11,360▲ $1,198,601$371,560$4,666,251
2023$3,563,414$13,860▲ $651,106$400,530$3,827,850
2022$6,006,822$600▼ $1,106,610$1,337,398$3,563,414
2021$4,856,343$101,528▲ $1,390,276$341,325$6,006,822
2020$4,771,982-▲ $425,544$341,183$4,856,343
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Garret JohnsonExecutive DiFT$113,739$113,739

Board Members and Trustees

NameTitle
Yu Man LeePresident
Aubrey GoldenTrustee
Brandon SchroederTrustee
David CartwrightTrustee
Margaret WelschTrustee
Maureen Mcnulty SaxtonTrustee
Ruth VailSecretary/tr
Kurt BrauerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,390,708
Program Service Revenue
$225,142
Investment Income
$507,319
Other Revenue
$-117
All Other Contributions
$2,390,708
Change in Net Assets
$1,771,159

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other2$1,290,000Fair Market Value
Other Non Cash Contri Table1$46,500Hourly Rate
Total Noncash Contributions3$1,336,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,123,052
Total Revenue per Audited Statements
$3,123,052
Total Revenue per Form 990
$3,123,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$706,700
Salaries, Compensation, and Employee Benefits$645,193
Total Fundraising Expense$12,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$378,728$136,310$8,250$523,288
Fees for Services Other$309,908$63,511$459$373,878
Other Employee Benefits$51,819$28,382$1,262$81,463
Fees for Services Legal$46,500--$46,500
Occupancy$37,027$8,649$626$46,302
Office Expenses$30,368$14,502$336$45,206
Payroll Taxes$29,387$10,424$631$40,442
Travel$39,516$204-$39,720
Depreciation Depletion$29,015$7,285$726$37,026
Insurance$8,779$3,497$218$12,494
Conferences and Meetings$4,916--$4,916
Other Expenses$1,159$957$22$2,138
Total Functional Expenses$1,056,245$283,006$12,642$1,351,893

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,351,893
Total Expenses per Audited Statements$1,351,893
Total Expenses per Form 990$1,351,893
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuities Payable$18,075
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, Line 7A

MEMBERS ELECT TRUSTEES.

Form 990, Page 6, Part VI, Line 7B

Members approve any changes to the articles of incorporation recommended by board.

Form 990, Page 6, Part VI, Line 11B

The executive director shall work with the organization's outside accounting and audit professionals to prepare an accurate draft irs form 990. The draft form 990 shall be forwarded to the board by e-mail for its review. If no objection is received within five business days, the form 990 shall be filed or, if an objection is received, then the board shall review the form 990 at a regular board meeting before it is filed. The executive director shall use all reasonable efforts to ensure that the annual form 990 is accurately and timely completed,executed and filed, ideally without extensions.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest form is completed annually by board and staff. Anyone with a conflict of interest may be recused from discussion and cannot vote on topics involving their conflict of interest.

Form 990, Page 6, Part VI, Line 15A

Executive committee evaluates and recommends executive director salary annually. Salaries for all others are adopted by the board as part of the annual operating budget process, subject to later modification by the board.

Form 990, Page 6, Part VI, Line 15B

Officers are not compensated.

Form 990, Page 6, Part VI, Line 19

Available electronically and in person upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Nature Association
EIN
38-6093404
Phone
8662232231
Address
2310 SCIENCE PARKWAY, OKEMOS, MI 48864

Signing Officer

Name
Garret Johnson
Title
Executive Director
Phone
8662232231
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yu Man Lee
Formed
1952
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
23
Volunteers
90

Preparer

Firm
Flegal & Melnik
Address
350 GLADYS ST, PORTAGE, MI 49002-2955
Preparer
Daniel E Melnik
Phone
2693831900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mna's purposes are: (a) to acquire, maintain, and protect natural areas that predominantly contain examples of michigan fauna, flora, geologic features, and other components and aspects of the natural environment of michigan, including habitat and natural communities for fish, wildlife and plants, in the state of michigan. (b) to carry on a program of conservation study and education.

Form 990, Page 1, Part I, Line 6

Volunteers are involved in activities at the sanctuary locations including evaluation of the properties and resident species, maintaining and improving wildlife habitats and trails, removing invasive species, providing tours and education to the public. The board of trustees are uncompensated volunteers. Trustee volunteer hours provide a variety of voluntary services. Trustee volunteer hours for this fiscal year were approximately 1,000 hours. Management estimated that the non-trustee volunteers provided is approximately 1,500 hours this fiscal year. Non- trustee volunteers also provide important clerical assistance in the association office.

Form 990, Part IX, Line 11G

Outside services & fees 193,825 0 0 professional fees 110,712 63,511 459 professional fees 5,371 0 0 total 309,908 63,511 459

Form 990, Part XI, Line 9

Decrease in annuity -1,112

Financial Statement Notes

Schedule D, Page 1, Part II, Line 5

Organization has a written policy for monitoring and enforcement

Schedule D, Page 1, Part II, Line 9

Easements are recorded at purchase price or estimated fair market value if acquired by donation. Easements are included in sanctuary land in the statement of financial position.

Schedule D, Page 2, Part V, Line 4

All gifts which a donor has specified as for endowment are recorded as permanently restricted endowment and become principal which is never expended. Market appreciation on permanently restricted endowment is recorded as unappropriated temporarily restricted endowment appreciation, while appreciation on other invested funds is recorded as board designated endowment in accordance with board policy. Appreciation on endowment gifts for specific purposes is recorded in temporarily restricted endowment appreciation funds for those purposes. It is association policy to make an annual draw for operations in the amount of 5% of the average market value of its investments over the twelve preceding quarters. At the beginning of each fiscal year, an amount equal to 5% of the permanently restricted endowment is transferred from unappropriated temporarily restricted endowment appreciation to appropriated temporarily restricted endowment appreciation, and becomes available for expenditure. Costs incurred for the restricted purposes are charged thereto. The board may appropriate additional funds in addition to the 5% for spending. If the sum of the income received and the appropriation of appreciation exceeds the budgeted draw, sufficient investment income is credited to board designated endowment so that the total draw does not exceed 5%. For the year ended september 30, 2024 the draw was 371,560.

Raw XML AppendixShowing 400 of 523 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/MissionDesc0MNA'S PURPOSES ARE: (A) TO ACQUIRE, MAINTAIN, AND PROTECT NATURAL AREAS THAT PREDOMINANTLY CONTAIN EXAMPLES OF MICHIGAN FAUNA, FLORA, GEOLOGIC FEATURES, AND OTHER COMPONENTS AND ASPECTS OF THE NATURAL ENVIRONMENT OF MICHIGAN, INCLUDING HABITAT AND NATURAL COMMUNITIES FOR FISH, WILDLIFE AND PLANTS, IN THE STATE OF MICHIGAN. (B) TO CARRY ON A PROGRAM OF CONSERVATION STUDY AND EDUCATION.
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IRS990/OtherExpensesGrp/Desc1OUTREACH & EDUCATION
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION & OUTREACH: THE MICHIGAN NATURE ASSOCIATION PROVIDES A WIDE ARRAY OF ENVIRONMENTAL EDUCATION AND OUTREACH PROGRAMS. FYE 2024 ACTIVITIES INCLUDED PROVIDING ENVIRONMENTAL MINI-GRANTS FOR K-12 STUDENTS; ECOLOGICAL RESEARCH PROJECTS AT SANCTUARIES CONDUCTED BY UNIVERSITY STUDENTS AND FACULTY; AND SPECIFIC PROGRAMS THROUGH STATEWIDE PUBLIC/PARTNERSHIPS SUCH AS THE MICHIGAN VERNAL POOLS PARTNERSHIP.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS A WRITTEN POLICY FOR MONITORING AND ENFORCEMENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EASEMENTS ARE RECORDED AT PURCHASE PRICE OR ESTIMATED FAIR MARKET VALUE IF ACQUIRED BY DONATION. EASEMENTS ARE INCLUDED IN SANCTUARY LAND IN THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ALL GIFTS WHICH A DONOR HAS SPECIFIED AS FOR ENDOWMENT ARE RECORDED AS PERMANENTLY RESTRICTED ENDOWMENT AND BECOME PRINCIPAL WHICH IS NEVER EXPENDED. MARKET APPRECIATION ON PERMANENTLY RESTRICTED ENDOWMENT IS RECORDED AS UNAPPROPRIATED TEMPORARILY RESTRICTED ENDOWMENT APPRECIATION, WHILE APPRECIATION ON OTHER INVESTED FUNDS IS RECORDED AS BOARD DESIGNATED ENDOWMENT IN ACCORDANCE WITH BOARD POLICY. APPRECIATION ON ENDOWMENT GIFTS FOR SPECIFIC PURPOSES IS RECORDED IN TEMPORARILY RESTRICTED ENDOWMENT APPRECIATION FUNDS FOR THOSE PURPOSES. IT IS ASSOCIATION POLICY TO MAKE AN ANNUAL DRAW FOR OPERATIONS IN THE AMOUNT OF 5% OF THE AVERAGE MARKET VALUE OF ITS INVESTMENTS OVER THE TWELVE PRECEDING QUARTERS. AT THE BEGINNING OF EACH FISCAL YEAR, AN AMOUNT EQUAL TO 5% OF THE PERMANENTLY RESTRICTED ENDOWMENT IS TRANSFERRED FROM UNAPPROPRIATED TEMPORARILY RESTRICTED ENDOWMENT APPRECIATION TO APPROPRIATED TEMPORARILY RESTRICTED ENDOWMENT APPRECIATION, AND BECOMES AVAILABLE FOR EXPENDITURE. COSTS INCURRED FOR THE RESTRICTED PURPOSES ARE CHARGED THERETO. THE BOARD MAY APPROPRIATE ADDITIONAL FUNDS IN ADDITION TO THE 5% FOR SPENDING. IF THE SUM OF THE INCOME RECEIVED AND THE APPROPRIATION OF APPRECIATION EXCEEDS THE BUDGETED DRAW, SUFFICIENT INVESTMENT INCOME IS CREDITED TO BOARD DESIGNATED ENDOWMENT SO THAT THE TOTAL DRAW DOES NOT EXCEED 5%. FOR THE YEAR ENDED SEPTEMBER 30, 2024 THE DRAW WAS 371,560.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 1, PART II, LINE 5
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 1, PART II, LINE 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleD/TotalEasementsCnt017
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IRS990ScheduleD/TotalLiabilityAmt018075
IRS990ScheduleD/TotalRevenuePerForm990Amt03123052
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03123052
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01351893

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