Civic Intelligence

Mackinac Center Action

EIN 92-0614753 • 501(c)4 • Midland, MI

Profile

To advance the mission of the mackinac center for public policy, a michigan nonprofit corporation.

140 W Main Street PO Box 568Midland, MI 48640

mca.actcentr.com

Siviq Scores

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

Liabilities / Assets

51st percentile

0.05x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.05x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

65%

Higher net margin than 92% of similar nonprofits.

501(c)4 • $1M-$5M 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

98th percentile

192%

Faster asset growth than 98% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

135%

Faster revenue growth than 93% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,578,372

Up $1,037,223 (+192%) from 2023

Liabilities

Up

$71,431

Up $67,431 (+1686%) from 2023

Net Assets

Up

$1,506,941

Up $969,792 (+181%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin92nd percentile

Revenue

Up

$1,493,600

Up $857,598 (+135%) from 2023

Expenses

Up

$523,808

Up $424,955 (+430%) from 2023

Net Income

Up

$969,792

Up $432,643 (+81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $541,149Liabilities 2023: $4,000Net Assets 2023: $537,1492023Assets 2024: $1,578,372Liabilities 2024: $71,431Net Assets 2024: $1,506,9412024

Highlighted filing

2024

Assets$1,578,372
Liabilities$71,431
Net Assets$1,506,941
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0Revenue 2023: $636,002Expenses 2023: $98,853Net Income 2023: $537,1492023Revenue 2024: $1,493,600Expenses 2024: $523,808Net Income 2024: $969,7922024

Highlighted filing

2024

Revenue$1,493,600
Expenses$523,808
Net Income$969,792
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
$1,578,372
Liabilities
$71,431
Net assets
$1,506,941
Revenue
$1,493,600
Expenses
$523,808
Net income
$969,792
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.07$1.51$1.49$0.52$0.97
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.64$0.10$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.1
Gross Receipts
$1,493,600
Mission and Program Overview

Mission

To advance the mission of the mackinac center for public policy, a michigan nonprofit corporation.

To educate the public on policy issues of importance to michigan citizens

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$541,149$1,578,372▲ $1,037,223
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$541,149$1,578,372▲ $1,037,223
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,000$71,431▲ $67,431
Other Liabilities$0$0→ $0
Total Liabilities$4,000$71,431▲ $67,431
Net Assets / Fund Balance
Net Assets With Donor Restrictions$526,423$1,079,700▲ $553,277
Net Assets Without Donor Restrictions$10,726$427,241▲ $416,515
Total Net Assets Fund Balance$537,149$1,506,941▲ $969,792
Total Liabilities and Net Assets / Fund Balance$541,149$1,578,372▲ $1,037,223
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
James BarrettPresident
Kurt GallingerVice President
Joseph G LehmanSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nordvast Holdings LLCConsulting9112 RADIENT CIR, Sarasota, FL 34241$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$1,493,600
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,493,600
Change in Net Assets
$969,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$513,808
Grants and Similar Amounts Paid$10,000
Total Fundraising Expense$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$389,244$934$6,000$396,178
Advertising$70,000--$70,000
Fees for Services Management$4,793$23,317-$28,110
Grants to Domestic Orgs$10,000--$10,000
Fees for Services Legal$3,229$4,975-$8,204
Conferences and Meetings$5,668--$5,668
Fees for Services Accounting-$4,000-$4,000
Other Expenses$149$280-$149
Office Expenses-$149-$149
Total Functional Expenses$483,523$34,285$6,000$523,808
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Georgia Policy ImpactAtlanta, GA501(c)(3)Program Support - Worker Freedom$10,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3 Delegation of management duties

“In order to further its tax-exempt purpose, mackinac center action entered into a reciprocal services and cost sharing agreement with the mackinac center, a charitable organization organized and operated pursuant to section 501(c)(3) of the internal revenue code. This agreement may include delegation of management duties and covers items such as sharing of personnel, facilities and overhead. For 2024, total payments under this agreement were $28,110.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“On an annual basis, directors of mackinac center action are appointed by the board of directors of the mackinac center, a michigan nonprofit corporation.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The 990 is reviewed by senior management and a copy is provided to the board of directors before it is filed.”

Form 990, Part VI, Line 12C Conflict of interest policy

“The governing board conducts a periodic review of the conflict of interest policy to ensure no transaction or arrangement exists that might benefit the private interest of a director, officer, or employee.”

Form 990, Part VI, Line 19 Required documents available to the public

“Internal documents are not made available to the public.”

FORM 990, PART VI, SECTION B, LINE 15:

“Joseph lehman, secretary/treasurer is compensated by related organization, mackinac center. Mackinac center salaries are determined by an executive compensation committee, the president and senior management and include comparisons with industry standards and peer compensation packages. This process is undertaken annually.”

Filing and Contact Details

Filer

Filer Name
Mackinac Center Action
EIN
92-0614753
Phone
9896310900
Address
140 W MAIN STREET PO BOX 568, MIDLAND, MI 48640

Signing Officer

Name
James Barrett
Title
President
Phone
9896310900
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
2022
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Plante & Moran PLLC
Address
10 SOUTH RIVERSIDE PLAZA 9TH FLOOR, CHICAGO, IL 60606
Preparer
Lu Ann Trapp
Phone
3122071040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

“Contract labor - Total Expense: 396178, Program Service Expense: 389244, Management and General Expenses: 934, Fundraising Expenses: 6000;”

Raw XML AppendixShowing 400 of 423 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH G LEHMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0JOSEPH LEHMAN, SECRETARY/TREASURER IS COMPENSATED BY RELATED ORGANIZATION, MACKINAC CENTER. MACKINAC CENTER SALARIES ARE DETERMINED BY AN EXECUTIVE COMPENSATION COMMITTEE, THE PRESIDENT AND SENIOR MANAGEMENT AND INCLUDE COMPARISONS WITH INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THIS PROCESS IS UNDERTAKEN ANNUALLY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN ORDER TO FURTHER ITS TAX-EXEMPT PURPOSE, MACKINAC CENTER ACTION ENTERED INTO A RECIPROCAL SERVICES AND COST SHARING AGREEMENT WITH THE MACKINAC CENTER, A CHARITABLE ORGANIZATION ORGANIZED AND OPERATED PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS AGREEMENT MAY INCLUDE DELEGATION OF MANAGEMENT DUTIES AND COVERS ITEMS SUCH AS SHARING OF PERSONNEL, FACILITIES AND OVERHEAD. FOR 2024, TOTAL PAYMENTS UNDER THIS AGREEMENT WERE $28,110.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS, DIRECTORS OF MACKINAC CENTER ACTION ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE MACKINAC CENTER, A MICHIGAN NONPROFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY SENIOR MANAGEMENT AND A COPY IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD CONDUCTS A PERIODIC REVIEW OF THE CONFLICT OF INTEREST POLICY TO ENSURE NO TRANSACTION OR ARRANGEMENT EXISTS THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A DIRECTOR, OFFICER, OR EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INTERNAL DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Contract labor - Total Expense: 396178, Program Service Expense: 389244, Management and General Expenses: 934, Fundraising Expenses: 6000;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6JOSEPH LEHMAN, SECRETARY/TREASURER IS COMPENSATED BY RELATED ORGANIZATION, MACKINAC CENTER. MACKINAC CENTER SALARIES ARE DETERMINED BY AN EXECUTIVE COMPENSATION COMMITTEE, THE PRESIDENT AND SENIOR MANAGEMENT AND INCLUDE COMPARISONS WITH INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THIS PROCESS IS UNDERTAKEN ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3 Delegation of management duties
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a Members or stockholders electing members of governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g Other Fees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MACKINAC CENTER FOR PUBLIC POLICY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MACKINAC CENTER CHARITABLE FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MACKINAC CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0464529156
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1382701547
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT OF THE MACKINAC CENTER FOR PUBLIC POLICY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1RESEARCH AN ANALYSIS OF STATE OF MICHIGAN PUBLIC POLICY ISSUES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Type I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0140 WEST MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1140 WEST MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MIDLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1MIDLAND
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0541149
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IRS990/TotalAssetsGrp/BOYAmt0541149
IRS990/TotalAssetsGrp/EOYAmt01578372
IRS990/TotalCompGreaterThan150KInd0true
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0523808
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IRS990/USAddress/AddressLine1Txt0140 W MAIN STREET PO BOX 568
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IRS990/WebsiteAddressTxt0HTTPS://MCA.ACTCENTR.COM/
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BARRETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09896310900

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