Mackinac Center

Nonprofit profile at a glance

EIN
382701547
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Midland, MI, USA
Phone
9896310900
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$11,410,796
Expenses
$12,916,116
Assets
$14,450,504
Liabilities
$648,163

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

Leadership & pay

18 people listed

Executive titles in this filing

  • JOSEPH G LEHMAN (PRESIDENT)
  • JAMES L WALKER (VICE PRESIDENT FOR ADVANCEMENT)
  • MICHAEL REITZ (EXECUTIVE VICE PRESIDENT)
  • DAVID GUENTHNER (VICE PRESIDENT FOR LEGISLATIVE AFFAIRS)
  • PATRICIA J BENNER (VICE PRESIDENT FOR OPERATIONS)
  • PATRICK J WRIGHT (VICE PRESIDENT FOR LEGAL AFFAIRS)

Highest reported compensation

  • JOSEPH G LEHMAN (PRESIDENT): $496,102 total reported compensation
  • JAMES L WALKER (VICE PRESIDENT FOR ADVANCEMENT): $391,365 total reported compensation
  • MICHAEL REITZ (EXECUTIVE VICE PRESIDENT): $216,868 total reported compensation

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

Overview

Mission

Our mission is to be the most respected and influential source of public policy research, analysis and education in Michigan. The mackinac center for public policy is committed to providing the free-market perspective, resulting in superior opportunities and choices for Michigan citizens.

What it reported doing in 2024

Public interest law firm that advances individual freedom and the rule of law through strategic litigation and education of the public to secure the liberties of residents, workers, students and entrepreneurs.conduct scholarly research and analylsis of public policy issues related to the rule of law and litigation, and communicate the results of that research and analysis 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.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 89
  • Accountability: 95
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 83.8%; rating input score 84
  • Fundraising efficiency: $7.89 raised per $1 spent on fundraising; rating input score 32; 32nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.2%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 14%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 83.8% of spending went to programs
  • Governance: 10 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $10.8M in reported program spending
  • Leadership: top reported pay $496K · 18 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $951K reported
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 32/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.