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Mackinac Center
Also known as Mackinac Center for Public Policy Mackinac Center Legal Foundation
Mackinac Center reported $11.4 million in revenue and $12.9 million in expenses for calendar year 2024. Of every $100 it spent, $83.79 went to program services, $5.38 to management and general costs and $10.83 to fundraising. Its largest source of revenue was contributions and grants: 96.7% of the total. The highest compensation it reported for one person was $496,102 (PRESIDENT). 15 people received more than $100,000 in reportable compensation. Revenue rose 64% between 2020 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $13MFor context, the median across 185 covered public & societal benefit charities: $88.81 programs, $11.18 management, $0.01 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $11MThe 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 83.8% | 84.9% |
| Management & general Part IX 25(C) ÷ 25(A) | 5.4% | 10.7% |
| Fundraising Part IX 25(D) ÷ 25(A) | 10.8% | 0.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.13 | $0.01 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 96.7% | 83.8% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.0% | 0.0% |
| Program service revenue share Part VIII 2g ÷ 12 | 0.4% | 3.2% |
| Highest reported compensation Part VII-A, columns D–F | $496,102 | $357,133 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 3.84% | 1.52% |
| People paid over $100,000 Part VII, line 2 | 15 | 12 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 12.8 | 10.5 |
| Independent voting board members Part VI 1a–1b | 10 of 11 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseConduct 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
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
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
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| PRESIDENT Director/trustee, officer, 50.0 hrs/week | $467,801 | $0 | $28,301 | $496,102 |
| VICE PRESIDENT FOR ADVANCEMENT Key employee, 50.0 hrs/week | $367,801 | $0 | $23,564 | $391,365 |
| EXECUTIVE VICE PRESIDENT Key employee, 50.0 hrs/week | $193,217 | $0 | $23,651 | $216,868 |
| VICE PRESIDENT FOR LEGAL AFFAIRS Highest compensated employee, 50.0 hrs/week | $150,134 | $0 | $22,214 | $172,348 |
| VICE PRESIDENT FOR LEGISLATIVE AFFAIRS Highest compensated employee, 50.0 hrs/week | $119,056 | $0 | $21,254 | $140,310 |
| VICE PRESIDENT FOR OPERATIONS Highest compensated employee, 50.0 hrs/week | $128,280 | $0 | $9,909 | $138,189 |
| DIRECTOR OF ENERGY AND ENVIRONMENTAL Highest compensated employee, 50.0 hrs/week | $113,612 | $0 | $20,999 | $134,611 |
| DIRECTOR OF EDUCATION POLICY Highest compensated employee, 50.0 hrs/week | $112,988 | $0 | $3,749 | $116,737 |
15 people received more than $100,000 in reportable compensation from Mackinac Center (Part VII, line 2). Compensation of current officers, directors and key employees totaled $984K (Part IX, line 5).
5 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b11 · 10 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4Yes
- Over $15,000 of professional fundraising services Part IV 18Yes
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 570
- Volunteers Part I, line 610
Largest outside contractors
2024 · Form 990, Part VII, Section B · businesses only| AUGUST STRATEGY GROUP LLC Consulting | $216,000 |
| F VINCENT VERNUCCIO VLW LLC Consulting | $214,083 |
| AWARENESS ANALYTICS PARTNERS LLC Consulting | $150,000 |
| POLITICAL CAPITAL LLC Consulting | $144,000 |
Individuals listed as contractors are left out. 7 contractors were paid more than $100,000 in all.
Private foundation grants it received
45 private foundations reported grants to Mackinac Center totaling $2.5M on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from Mackinac Center's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Mackinac Center, you can publish a response that is linked from this page.
Share or embed this breakdown
Of every $100 Mackinac Center spent in 2024, $83.79 went to programs. The full breakdown, from its IRS Form 990:
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All public & societal benefit charities · Largest charities in Michigan
Questions people ask
How much of Mackinac Center's spending goes to programs?
In calendar year 2024, Mackinac Center reported that 83.8% of its $12.9 million in expenses went to program services, 5.4% to management and general and 10.8% to fundraising (Form 990, Part IX).
How much does Mackinac Center pay its top executive?
The largest total compensation Mackinac Center reported for one person in calendar year 2024 was $496,102, for the role of PRESIDENT (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Mackinac Center get its money?
Of $11.4 million in revenue in calendar year 2024, 96.7% came from contributions and grants and 0.4% from program service revenue (Form 990, Part VIII).
Is Mackinac Center a registered charity?
The IRS lists EIN 38-2701547 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202543149349304434 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202433069349302023 · read the filing
- 2022: Form 990 for calendar year 2022, object 202343109349301844 · read the filing
- 2021: Form 990 for calendar year 2021, object 202223189349302707 · read the filing
- 2020: Form 990 for calendar year 2020, object 202132999349301958 · read the filing
All filings for EIN 38-2701547: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.