Michigan Audubon Society

Nonprofit profile at a glance

EIN
381686621
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Okemos, MI, USA
Phone
5175807364
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$1,171,063
Expenses
$1,133,728
Assets
$7,049,028
Liabilities
$76,331

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KATHLEEN MENNILLO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHLEEN MENNILLO (EXECUTIVE DIRECTOR): $161,413 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To foster and promote appreciation and understanding of the natural world by educational, scientific, investigative, literary, philanthropic and charitable pursuits. Michigan audubon connects birds and people for the benefit of both through conservation, education.

What it reported doing in 2025

Conservation - Michigan audubon is a leader in establishing sanctuaries in the state to protect wildlife habitat. The organization plays a major role in global efforts to identify and protect critical migration stop overs and breeding areas. Their 19 sanctuaries and 4 affiliates manage 5000 acres of important wildlife habitat. Rivers, lakes, marshes, bogs, fens, grasslands, hardwoods and northern conifer communities are found in these habitats, many protecting endangered species of animals and plants. Michigan audubon is a key partner in efforts that have public identified more than 100 important bird areas (ibas) critical to migrating and breeding birds, especially those that are endangered or threatened. Sanctuaries and ibas are spread throughout both peninsulas of the state.

Operating model

Revenue model
Donor-supported. 69% 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

SUPPORTED - 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: 61
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.3%; rating input score 67
  • Program expense ratio: 60.9%; rating input score 61
  • Fundraising efficiency: $8.6 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: 3.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 6.22; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 1% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 67.3% of revenue deployed · 60.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $690K in reported program spending
  • Leadership: top reported pay $161K · 10 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.