Mackinac Arts Council

Nonprofit profile at a glance

EIN
300189164
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2012
Location
Mackinac Island, MI, USA
Phone
9069844124
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Council/Agency

Official website

Reported finances

Revenue
$337,378
Expenses
$316,761
Assets
$460,103
Liabilities
$21,290

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • MARK WARE (PRESIDENT)

People named in this filing

  • MARK WARE (PRESIDENT)
  • KATHRYN RADO (VICE PRESIDE)
  • SAM BARNWELL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mackinac arts council creates, supports, and promotes the arts to enrich the lives of people visiting, working, and living on mackinac island.

What it reported doing in 2024

The arts program consists of art workshops (such as drawing, watercolor, plein air, jewelry making, and photography), concerts, movies, and exhibits. Also, the council supports art programs in the local school. The organization has over 150 mac members and over 2,000 individuals benefit from the programs. Held eight free "music in the park" concerts available to residents, workers, and guests on mackinac island; held eight low cost workshops; held a theatrical opera performance; and provided funds for the mackinac island state park's manoogian museum art contest competition.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.8%; rating input score 80
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.45; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 18.8% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 17.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 79.8% of revenue deployed · 84.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $268K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.