Michigan Foundation for Agriculture

Nonprofit profile at a glance

EIN
270200380
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Lansing, MI, USA
Phone
5173237000
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$6,994,053
Expenses
$7,156,147
Assets
$752,824
Liabilities
$240,191

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

Leadership & pay

22 people listed

Executive titles in this filing

  • BENJAMIN LACROSS (PRESIDENT)
  • MICHAEL FUSILIER (VICE PRESIDENT)

Highest reported compensation

  • ANDREW J KOK (SECR AND GEN COUNSEL): $628,447 total reported compensation
  • TOM NUGENT (TREASURER, CFO & HUMAN RES. DIR.): $507,853 total reported compensation
  • MICHELLE REYNAERT (CHIEF OPERATING OFFICER): $362,513 total reported compensation

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

Overview

Mission

Advance the future of Michigan agriculture by supporting educational and leadership programs that connect people to farming, food, and the essential role agriculture plays in our state.

What it reported doing in 2025

To receive and administer funds for the mfb grant. The mfb grant promotes support of certain educational and charitable activities of the Michigan farm bureau. This grant includes support of several programs, including: promotion and education department, young farmer department, farm science programming, field operations and other educational events. The goal for promotion and education in Michigan is to educate the public about agriculture and keep farmers informed about agricultural issues. The young farmer development program is a targeted program for farmer members between the ages of 18 and 35 interested in leadership. Farm science programming includes 40-foot mobile classrooms equipped with educational stations and tooled with stem based lessons that meet next generation science standards to increase ag awareness. Farm science programming also includes a van equipped with stem based lessons that meet next generation science standards to increase ag awareness through classroom-based lessons. Field operations impacts regional and county level development with programs such as the county leadership conference. Other educational events include direct expense support for agricultural ecology seminars.

Operating model

Revenue model
Affiliate-supported. 90% of the money available for current operations came from contributions from related organizations.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 73
  • Accountability: 92
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.8%; rating input score 99
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 95.7%; rating input score 96; 36th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 94.1%; rating input score 94; 25th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 2.4%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 17.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 15.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 98.8% of revenue deployed · 96.4% of spending went to programs
  • Governance: 16 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $6.9M in reported program spending
  • Leadership: top reported pay $628K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 19 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.