﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-17T15:19:09-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>454745156</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAN CARTER ADVISORS CPA PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>396 PETTIS AVE SE STE 200</AddressLine1Txt>
        <CityNm>ADA</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382304875</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MICHIGAN ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CONSERVATION DISTRICTS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MICH</BusinessNameControlTxt>
      <PhoneNum>5173245274</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 477</AddressLine1Txt>
        <CityNm>FLINT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48501</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GERALD MILLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5173245274</PhoneNum>
      <SignatureDt>2026-08-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL L CARTER CPA MST</PreparerPersonNm>
      <PTIN>P00052071</PTIN>
      <PhoneNum>6168181976</PhoneNum>
      <PreparationDt>2026-08-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>GERALD MILLER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>7397 BUCCANEER DR SE</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49546</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1085089</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>MACD.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1941</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>REPRESENTATION OF MICHIGAN CONSERVATION DISTRICTS, STRENGTHENING THEM THROUGH LEADERSHIP, INFORMATION, EDUCATION, AND REPRESENTATION AT THE STATE LEVEL.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>14</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>14</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>6</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>768999</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>994169</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>127842</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>86084</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2988</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4836</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>899829</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1085089</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>72250</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>168592</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>210736</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>15012</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>393811</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>838711</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>562403</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1121697</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>337426</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-36608</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>307226</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>316414</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>39097</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>84893</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>268129</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>231521</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>REPRESENTATION OF MICHIGAN CONSERVATION DISTRICTS, STRENGTHENING THEM THROUGH LEADERSHIP, INFORMATION, EDUCATION, AND REPRESENTATION AT THE STATE LEVEL.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>764108</ExpenseAmt>
      <GrantAmt>72250</GrantAmt>
      <Desc>CONSERVATION &amp; TECHNICAL ASSISTANCE PROGRAMS - MACD PARTNERS WITH CONSERVATION DISTRICTS TO PROVIDE TECHNICAL ASSISTANCE, OUTREACH, TRAINING, AND COST-SHARE SUPPORT THAT HELPS LANDOWNERS AND PRODUCERS IMPLEMENT CLIMATE-SMART, FOREST, WATER AND SOIL CONSERVATION PRACTICES. THE PROGRAM ALSO STRENTHENS LOCAL CONSERVATION CAPACITY THROUGH RESEARCH PARTNERSHIPS, PRODUCER ENGAGEMENT, AND COORDINATED DELIVERY OF STATE AND FEDERAL CONSERVATION INITIATIVES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>33677</ExpenseAmt>
        <Desc>MICHIGAN ENVIROTHON PROGRAM PROVIDES HANDS-ON ENVIRONMENTAL EDUCATION THROUGH REGIONAL AND STATEWIDE ACADEMIC COMPETITIONS. THE PROGRAM PROMOTES CONSERVATION AWARENESS, ENGAGES STUDENTS AND EDUCATORS, AND DEVELOPS FUTURE ENVIRONMENTAL LEADERS ACROSS THE STATE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>216102</ExpenseAmt>
        <Desc>ORGANIZATIONAL CAPACITY BUILDING AND ASSOCIATION SERVICES STRENGTHENS MICHIGAN'S CONSERVATION DISTRICTS BY SUPPORTING STRATEGIC PLANNING, GOVERNANCE, FINANCIAL SUSTAINABILITY, ADVOCACY, AND ORGANIZATIONAL DEVELOPMENT. IT HELPS ENSURE DISTRICTS HAVE THE LEADERSHIP, INFRASTRUCTURE, AND RESOURCES NEEDED TO EFFECTIVELY DELIVER CONSERVATION PROGRAMS AT THE LOCAL LEVEL.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>27427</ExpenseAmt>
        <Desc>CONSERVATION DISTRICT EDUCATION PROVIDES PROFESSIONAL DEVELOPMENT AND TRAINING FOR CONSERVATION DISTRICT STAFF AND BOARD MEMBERS THROUGH CONFERNECES, REGIONAL TRAINING, VIRTUAL LEARNING AND LEADERSHIP DEVELOPMENT. THESE EFFORTS ENHANCE GOVERNANCE, OPERATIONAL EFFECTIVENESS, AND THE KNOWLEDGE NEEDED TO SERVE MICHIGAN COMMUNITIES SUCCESSFULLY.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>27427</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>1041314</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc3">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc3">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>6</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>14</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>14</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>MI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ZZZ BUSINESS SERVICES</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>6164436257</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 6238</AddressLine1Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49516</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHANNON BRINES</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES BURGER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN CRAIG</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROL HIGGINS</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NED HUGHES</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BECKY HUTTENGA</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE LAW</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM MCARDLE</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GERALD MILLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAWN MOSES</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ART PELON</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE SCHAUB</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NANCY SZIKSZAY</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC TICKLER</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>69416</MembershipDuesAmt>
      <GovernmentGrantsAmt>645209</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>279544</AllOtherContributionsAmt>
      <TotalContributionsAmt>994169</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>REGISTRATION</Desc>
        <TotalRevenueColumnAmt>86084</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>86084</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>86084</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4836</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4836</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1085089</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>90920</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>72250</TotalAmt>
        <ProgramServicesAmt>72250</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>196913</TotalAmt>
        <ProgramServicesAmt>157103</ProgramServicesAmt>
        <ManagementAndGeneralAmt>26180</ManagementAndGeneralAmt>
        <FundraisingAmt>13630</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13823</TotalAmt>
        <ProgramServicesAmt>11059</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1382</ManagementAndGeneralAmt>
        <FundraisingAmt>1382</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>20172</TotalAmt>
        <ManagementAndGeneralAmt>20172</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>640447</TotalAmt>
        <ProgramServicesAmt>640447</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>14047</TotalAmt>
        <ManagementAndGeneralAmt>14047</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>17905</TotalAmt>
        <ProgramServicesAmt>14599</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3306</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>284</TotalAmt>
        <ManagementAndGeneralAmt>284</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>61811</TotalAmt>
        <ProgramServicesAmt>61811</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>17313</TotalAmt>
        <ProgramServicesAmt>17313</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>7839</TotalAmt>
        <ProgramServicesAmt>7839</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>538</TotalAmt>
        <ProgramServicesAmt>538</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>PRODUCER PAYMENTS</Desc>
        <TotalAmt>47500</TotalAmt>
        <ProgramServicesAmt>47500</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MERCHANT FEES</Desc>
        <TotalAmt>4391</TotalAmt>
        <ProgramServicesAmt>4391</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER PROGRAM EXPENSES</Desc>
        <TotalAmt>2110</TotalAmt>
        <ProgramServicesAmt>2110</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP</Desc>
        <TotalAmt>1725</TotalAmt>
        <ProgramServicesAmt>1725</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>2629</TotalAmt>
        <ProgramServicesAmt>2629</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1121697</TotalAmt>
        <ProgramServicesAmt>1041314</ProgramServicesAmt>
        <ManagementAndGeneralAmt>65371</ManagementAndGeneralAmt>
        <FundraisingAmt>15012</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>49666</BOYAmt>
        <EOYAmt>48434</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>216632</BOYAmt>
        <EOYAmt>209115</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>40460</BOYAmt>
        <EOYAmt>58632</EOYAmt>
      </AccountsReceivableGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>468</BOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>233</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>307226</BOYAmt>
        <EOYAmt>316414</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>34221</BOYAmt>
        <EOYAmt>75693</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>4876</BOYAmt>
        <EOYAmt>9200</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>39097</BOYAmt>
        <EOYAmt>84893</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>256109</BOYAmt>
        <EOYAmt>216927</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>12020</BOYAmt>
        <EOYAmt>14594</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>268129</BOYAmt>
        <EOYAmt>231521</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>307226</BOYAmt>
        <EOYAmt>316414</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-36608</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>229318</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>235748</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>216372</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>768999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>994169</CurrentTaxYearAmt>
        <TotalAmt>2444606</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>43448</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>90385</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>145570</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>130830</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>90920</CurrentTaxYearAmt>
        <TotalAmt>501153</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>272766</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>326133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>361942</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>899829</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1085089</CurrentTaxYearAmt>
        <TotalAmt>2945759</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>2945759</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>366</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2245</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2988</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>5914</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>315</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>366</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2245</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2988</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>5914</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>273081</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>326499</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>364187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>902817</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1085089</CurrentTaxYearAmt>
        <TotalAmt>2951673</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99800</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99680</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleI documentId="RetDoc3">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CD PASS THRU - OUT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <CashGrantAmt>72250</CashGrantAmt>
      </RecipientTable>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSERVATION DISTRICT EDUCATION PROVIDES PROFESSIONAL DEVELOPMENT AND TRAINING FOR CONSERVATION DISTRICT STAFF AND BOARD MEMBERS THROUGH CONFERNECES, REGIONAL TRAINING, VIRTUAL LEARNING AND LEADERSHIP DEVELOPMENT. THESE EFFORTS ENHANCE GOVERNANCE, OPERATIONAL EFFECTIVENESS, AND THE KNOWLEDGE NEEDED TO SERVE MICHIGAN COMMUNITIES SUCCESSFULLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AND APPROVED BY THE BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>SUB - AWARDEE 630,047 0 0 WEB BASED PROGRAMS 9,717 0 0 PROFESSIONAL FEES: OTHER CONT 683 0 0 TOTAL 640,447 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>