2025-08-21T15:20:01-05:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2024-01-01 381686621 MICHIGAN AUDUBON SOCIETY MICH 5175807364 2310 SCIENCE PARKWAY SUITE 200 OKEMOS MI 48864 KATHLEEN MENNILLO CEO 5175807364 2025-08-18 1 1 ROBERT ALEX SCHAEFFER P01439018 2699830131 2025-08-18 2024 2025-03-06 01:10:19Z KATHLEEN MENNILLO 2310 SCIENCE PARKWAY SUITE 200 OKEMOS MI 48864 2146181 0 X MICHIGANAUDUBON.ORG X 1905 MI CONNECT BIRDS AND PEOPLE FOR THE BENEFIT OF BOTH THROUGH CONSERVATION, EDUCATION, AND RESEARCH. 9 9 19 86 0 0 369124 1438827 47524 37209 183295 243617 -5658 48702 594285 1768355 0 0 0 0 446827 662730 0 0 90136 293940 364674 740767 1027404 -146482 740951 5895939 6780191 78874 77714 5817065 6702477 X 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. 0 0 156708 RESEARCH - CONDUCT RESEARCH ON MIGRATION PATTERNS OF RAPTORS, OWLS, AND WATERBIRDS IN THE UPPER PENINSULA OF MICHIGAN. MICHIGAN AUDUBON ALSO PARTNERS WITH THE U.S. FISH & WILDLIFE IN MONITORING THE PIPING PLOVER POPULATION IN THE UPPER PENISULA. 151874 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. 122053 37209 EDUCATION - ONE OF THE THREE PILLARS OF MICHIGAN AUDUBON, EDUCATION ENCOMPASSES A VARIETY OF ACTIVITIES. FROM WORKSHOPS AND CAMPS FOR CHILDREN THROUGH HIGH SCHOOL AGED STUDENTS TO PRESENTATIONS BY EXPERT BIRDERS, MICHIGAN AUDUBON OFFERS A WIDE RANGE OF EDUCATIONAL OPPORTUNITIES FOR ITS MEMBERS AND THE GENERAL PUBLIC. FROM ANSWERING BIRD AND CONSERVATION QUESTIONS TO RECOMMENDING WAYS TO MAKE YOUR BACKYARD A WILDLIFE HABITAT, MICHIGAN AUDUBON STAFF PROVIDES THE PUBLIC WITH BIRD AND CONSERVATION INFORMATION ON A DAILY BASIS. 134140 MEMBERSHIP/CHAPTER SERVICES - MICHIGAN AUDUBON'S 31 CHAPTERS OFFER LOCAL PROGRAMS AND FIELD TRIPS, PARTICIPATE IN LOCAL, STATE AND NATIONAL BIRD COUNTS, AND SERVE AS SANCTUARY STEWARDSHIP GROUPS. 134140 564775 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 0 1 0 0 MI X X THE ORGANIZATION 5175807364 2310 SCIENCE PARKWAY SUITE 200 OKEMOS MI 48864 NATASHA KOSS MS VICE CHAIR 0.50 X X 0 0 0 SAMUEL BURCKHARDT SECRETARY 0.50 X X 0 0 0 BILL VOLZ JD MBA MA TREASURER 0.50 X X 0 0 0 MIKE BISHOP MS BOARD MEMBER 0.50 X 0 0 0 DAVID FLASPOHLER PHD BOARD MEMBER 0.50 X 0 0 0 MEGHAN HEFT MS BOARD MEMBER 0.50 X 0 0 0 LYNN MILLER MS BOARD MEMBER 0.50 X 0 0 0 LINNEA ROWSE MS BOARD MEMBER 0.50 X 0 0 0 KATHLEEN MENNILLO EXECUTIVE DIRECTOR 40.00 X 168411 0 2077 HEIDI GRETHER MS CHAIR 1.00 X 0 0 0 168411 0 2077 1 0 1 0 0 82120 10000 1346707 1438827 EDUCATIONS AND EVENTS 611710 37209 37209 37209 176720 176720 7800 0 7800 7800 7800 442649 375752 66897 66897 66897 3120 2074 1046 1046 MISCELLANOEUS REVENUES 999999 39856 39856 39856 1768355 37209 0 292319 174984 99743 52493 22748 404373 231907 120612 51854 38824 26435 7232 5157 44549 26659 13054 4836 70501 34404 35956 141 23673 23673 25235 12833 12402 16315 7234 7806 1275 19580 19580 13830 6749 7053 28 CONTRACTED SERVICES 44204 21519 22527 158 COMMUNICATIONS 43933 29338 12722 1873 EVENTS AND TOURS 32970 32970 MISCELLANEOUS 21060 2552 18453 55 53373 32432 18930 2011 1027404 564775 372493 90136 208 191777 303138 309404 8394 0 6986 4912 6945 7312 3309885 474059 2478354 2835826 3091914 3430960 5895939 6780191 26812 21322 52062 56392 78874 77714 X 5817065 6637477 65000 5817065 6702477 5895939 6780191 740951 144461 0 X X 0 1 X 1 0 X 342022 584127 505119 369124 1438827 3239219 21701 16447 27613 49611 37209 152581 363723 600574 532732 418735 1476036 3391800 0 0 0 3391800 94467 142226 125664 118456 176720 657533 94467 142226 125664 118456 176720 657533 60 13 39856 39929 458250 742800 658409 537191 1692612 4089262 0.82940 0.79330 0.16080 0.20620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2619869 2619869 650653 474059 176594 39363 39363 2835826 X 1891217 144461 2074 146535 1744682 23673 23673 1768355 1005805 2074 2074 1003731 23673 23673 1027404 PART X, LINE 2: THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE SOCIETY IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE SOCIETY HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE SOCIETY'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE SOCIETY'S 2022 THROUGH 2024 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,074. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,074. 0 0 0 0 0 0 0 0 0 KATHLEEN MENNILLO EXECUTIVE DIRECTOR 168411 0 0 0 0 0 4500 0 0 0 172911 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOCIETY IS ORGANIZED WITH MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FULL BOARD, APPROVED BY THE BOARD TREASURER AND SIGNED BY CEO. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBER MUST CONFIRM ANNUALLY THEY ARE IN COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDES A REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION'S BOARD, OVERSEES THE ANNUAL INDEPENDENT AUDIT OF OUR FINANCIAL STATEMENTS AND APPROVES THE SELECTION OF THE EXTERNAL AUDIT FIRM.