Mackinac Associates

Nonprofit profile at a glance

EIN
382328863
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Mackinaw City, MI, USA
Phone
2314364100
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood, Block Associations

Official website

Reported finances

Revenue
$1,291,920
Expenses
$1,324,160
Assets
$2,331,101
Liabilities
$46,583

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

Leadership & pay

13 people listed

Executive titles in this filing

  • TODD CALLEWAERT (PRESIDENT)

People named in this filing

  • BRIAN BAILEY (TREASURER)
  • ERIN BURNS (TRUSTEE)
  • TODD CALLEWAERT (PRESIDENT)

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

Preserving and sharing mackinac's heritage.

What it reported doing in 2024

Park projects & improvements - provides support for the preservation and presentation of historic and natural resources managed by the mackinac state historic parks. Artifacts, exhibits, trails, etc within mackinac island state park, fort michilimackinac state park and millcreek state park.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 86
  • Accountability: 76
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $8.92 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.76; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 84.8% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.