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        <ExplanationTxt>IN ORDER TO FURTHER ITS TAX-EXEMPT PURPOSE, MACKINAC CENTER ACTION ENTERED INTO A RECIPROCAL SERVICES AND COST SHARING AGREEMENT WITH THE MACKINAC CENTER, A CHARITABLE ORGANIZATION ORGANIZED AND OPERATED PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THIS AGREEMENT MAY INCLUDE DELEGATION OF MANAGEMENT DUTIES AND COVERS ITEMS SUCH AS SHARING OF PERSONNEL, FACILITIES AND OVERHEAD. FOR 2023, TOTAL PAYMENTS UNDER THIS AGREEMENT WERE $6,781.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ON AN ANNUAL BASIS, DIRECTORS OF MACKINAC CENTER ACTION ARE APPOINTED BY THE BOARD OF DIRECTORS OF THE MACKINAC CENTER, A MICHIGAN NONPROFIT CORPORATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY SENIOR MANAGEMENT AND A COPY IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD CONDUCTS A PERIODIC REVIEW OF THE CONFLICT OF INTEREST POLICY TO ENSURE NO TRANSACTION OR ARRANGEMENT EXISTS THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A DIRECTOR, OFFICER, OR EMPLOYEE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>JOSEPH LEHMAN, SECRETARY/TREASURER IS COMPENSATED BY RELATED ORGANIZATION, MACKINAC CENTER. MACKINAC CENTER SALARIES ARE DETERMINED BY AN EXECUTIVE COMPENSATION COMMITTEE, THE PRESIDENT AND SENIOR MANAGEMENT AND INCLUDE COMPARISONS WITH INDUSTRY STANDARDS AND PEER COMPENSATION PACKAGES. THE LAST YEAR THIS PROCESS WAS UNDERTAKEN WAS IN 2022.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INTERNAL DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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