2025-04-02T20:12:25-05:00 2024-09-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-10-01 381459016 MICHIGAN STATE BAR FOUNDATION MICH 5173466400 306 TOWNSEND STREET LANSING MI 48933 JENNIFER BENTLEY EXECUTIVE DIRECTOR 5173466400 2025-03-16 1 1 AMBER RATHBUN CPA P01786612 5173237500 2025-03-14 2023 2025-03-06 01:10:19Z JENNIFER BENTLEY 306 TOWNSEND STREET LANSING MI 48933 34555236 0 X WWW.MSBF.ORG X 1947 MI TO PROMOTE IMPROVEMENTS IN THE ADMINISTRATION OF JUSTICE IN THE STATE OF MICHIGAN. 15 15 0 31 0 0 11434244 10245293 7984865 18263729 438663 1107709 0 0 19857772 29616731 12819883 12489673 0 0 323766 357064 0 0 41611 888411 931770 14032060 13778507 5825712 15838224 19720425 40164129 4686094 6984764 15034331 33179365 X THE MICHIGAN STATE BAR FOUNDATION PROVIDES LEADERSHIP AND GRANTS TO IMPROVE ACCESS FOR ALL TO THE JUSTICE SYSTEM, INCLUDING SUPPORT FOR CIVIL LEGAL AID FOR LOW-INCOME INDIVIDUALS, LAW-RELATED EDUCATION AND CONFLICT RESOLUTION. 0 0 6770708 6680708 MSHDA - GRANTS AND RELATED EXPENSES REGARDING THE EVICTION DIVERSION PROGRAM. 3350424 2610999 18202778 IOLTA - INTEREST ON CERTAIN LAWYERS' POOLED ACCOUNTS DESIGNATED FOR GRANTS REGARDING IMPROVEMENTS IN THE ADMINISTRATION OF JUSTICE AND LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 16,910 ATTORNEYS PARTICIPATED. 1703699 1611420 ACCESS TO JUSTICE - GRANTS AND RELATED EXPENSES REGARDING CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 650000 650000 LEGAL SELF-HELP - GRANTS AND RELATED EXPENSES REGARDING PROVISION OF LEGAL INFORMATION AND FORMS ONLINE, SUPPORT FOR AND OPERATION OF LEGAL SELF-HELP CENTERS, AND TRAINING RELATED TO LEGAL SELF-HELP. 595258 576026 SPECIAL GRANTS TO CIVIL LEGAL AID PROGRAMS FOR SPECIFIC LEGAL NEEDS. REVENUE INCLUDED FUNDS FROM THE JUDICIARY, RELIEF FUNDS AWARDED IN CLASS ACTION CASES, AND MSBF GENERAL FUNDS. 375000 360520 DHS SSI - CONTRACT REVENUES FROM THE MICHIGAN DEPARTMENT OF HUMAN SERVICES ARE DISTRIBUTED TO LEGAL SERVICES ORGANIZATIONS TO PROVIDE ASSISTANCE TO INDIVIDUALS IN APPLYING FOR SSI OR OTHER FEDERAL DISABILITY BENEFITS. 199267 60951 FILING FEES - FUNDS EXPENDED TO PROVIDE GRANTS FOR CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 43351 FELLOWS PROGRAM - A PROGRAM WHICH GENERATES UNRESTRICTED REVENUE FOR THE FOUNDATION'S PUBLIC SERVICE ACTIVITIES. 1,530 ATTORNEYS PARTICIPATED. 1862876 1586546 60951 13687707 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X JENNIFER BENTLEY 5173466400 306 TOWNSEND STREET LANSING MI 48933 JONATHAN E OSGOOD TRUSTEE 1.00 X 0 0 0 KAREN LEPPANEN MILLER TRUSTEE 1.00 X 0 0 0 STEVEN G HOWELL TRUSTEE 1.00 X 0 0 0 MICHAEL L PITT TRUSTEE 1.00 X 0 0 0 THOMAS W CRANMER TRUSTEE 1.00 X 0 0 0 HON WILLIAM B MURPHY TRUSTEE 1.00 X 0 0 0 W ANTHONY JENKINS TRUSTEE 1.00 X 0 0 0 HON VICTORIA A ROBERTS TRUSTEE 1.00 X 0 0 0 RICHARD A SOBLE TRUSTEE 1.00 X 0 0 0 THOMAS R BEHM TRUSTEE 1.00 X 0 0 0 ROBERT F RILEY TRUSTEE 1.00 X 0 0 0 RICHARD K RAPPLEYE TREASURER 1.00 X X 0 0 0 RONDA L TATE TRUVILLION SECRETARY 1.00 X X 0 0 0 JULIE I FERSHTMAN VICE PRESIDENT 1.00 X X 0 0 0 CRAIG H LUBBEN PRESIDENT 1.00 X X 0 0 0 JENNIFER S BENTLEY EXECUTIVE DIRECTOR, ASST SEC/TREAS 50.00 X 175423 0 26871 TRACI L THRANA-KUIPER CFO 45.00 X 42500 0 25210 LAURA C MUSACHIO ATJ CAMPAIGN COORDINATOR 45.00 X 102555 0 27730 320478 0 79811 2 0 1 1 0 7795708 2449585 10245293 IOLTA REVENUE 900099 18202778 18202778 FILING FEES 900099 60951 60951 18263729 1007260 1007260 5038954 4938505 100449 100449 100449 29616731 18263729 0 1107709 12489673 12489673 357064 331702 12681 12681 900 881 19 29710 28505 1205 38953 38953 46950 45831 1119 21339 15455 2415 3469 67907 65960 1900 47 47020 45111 1909 29015 28230 785 4853 4656 197 11735 11259 476 LEASED EMPLOYEES 560229 516260 24233 19736 OTHER EXPENSES 60642 52960 2004 5678 DUES AND SUBSCRIPTIONS 12517 12271 246 13778507 13687707 49189 41611 6758620 7963417 268899 1530373 1661189 1770874 26543 32328 81435 65708 12069 15727 10862421 28764287 130684 87123 19720425 40164129 39763 73480 3262995 2849200 584298 1383336 3477786 4686094 6984764 X 1373552 2239820 13660779 30939545 15034331 33179365 19720425 40164129 15838224 2306810 0 X 0 1 X 1 1 1 X 4147262 10459985 10923458 11434244 10245293 47210242 4147262 10459985 10923458 11434244 10245293 47210242 1131174 46079068 281867 249471 259559 306126 1007260 2104283 49314525 30560624 0.93440 0.93130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 4497 0 0 4497 0 5754428 3000 1719465 79664 7397229 5179604 3550 752405 181131 5754428 6811455 1200 -1428110 204941 5179604 5757311 1500 1253403 200759 6811455 5422754 1350 559660 226453 5757311 0.00000 0.54230 0.45770 1 0 1525 305 1220 63435 51044 12391 16475 14359 2116 15727 IOLTA PAYABLE 3390663 OPERATING LEASE OBLIGATION 87123 3477786 X 31884588 2306810 2306810 29577778 38953 38953 29616731 13739554 0 13739554 38953 38953 13778507 PART V, LINE 4: ACCESS TO JUSTICE ENDOWMENT - INCOME GENERATED FROM PRINCIPAL IS RESTRICTED TO USE FOR PURPOSES OF THE PROGRAM. PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 1 CENTER FOR CIVIL JUSTICE 436 S SAGINAW ST STE 101 FLINT MI 48502 381859780 501(C)(3) 106313 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS DETROIT METROPOLITAN BAR ASSOCIATION FOUNDATION 645 GRISWOLD SUITE 1356 DETROIT MI 48226 381870033 501(C)(3) 7749 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS ENFUSE ACTION COLLECTIVE LLC 8816 SE KNAPP ST PORTLAND MI 97266 FOR-PROFIT LLC 11535 0 IMPROVEMENTS IN ADMINISTRATION OF JUSTICE HENRY FORD LEARNING INSTITUTE 20900 OAKWOOD BLVD DEARBORN MI 48124 383463866 501(C)(3) 19950 0 IMPROVEMENTS IN ADMINISTRATION OF JUSTICE LAKESHORE LEGAL AID 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 490289 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDCOUNSEL AND ADVOCACY LAW LINE 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 441300 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDEASTERN 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 22000 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDEASTERNCOUNSEL AND ADVOCACY LAW LINE 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 194410 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LAKESHORE LEGAL AIDEASTERNCOUNSEL AND ADVOCACY LAW LINE 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 22409 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 78204 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 3000395 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 1200 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS LEGAL AID AND DEFENDER ASSOCIATION 613 ABBOTT STREET DETROIT MI 48226 381358203 501(C)(3) 19825 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL AID AND DEFENDER ASSOCIATION 613 ABBOTT STREET DETROIT MI 48226 381358203 501(C)(3) 1200 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS LEGAL AID AND DEFENDER ASSOCIATION 613 ABBOTT STREET DETROIT MI 48226 381358203 501(C)(3) 65702 0 EXPUNGEMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 1000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 513161 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 80000 0 UNEMPLOYMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 1100808 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL SERVICES OF EASTERN MICHIGAN 436 S SAGINAW STREET FLINT MI 48502 381958131 501(C)(3) 2000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS LEGAL SERVICES OF EASTERN MICHIGAN 436 S SAGINAW STREET FLINT MI 48502 381958131 501(C)(3) 400631 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL SERVICES OF EASTERN MICHIGAN 436 S SAGINAW STREET FLINT MI 48502 381958131 501(C)(3) 80000 0 UNEMPLOYMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL SERVICES OF EASTERN MICHIGAN 436 S SAGINAW STREET FLINT MI 48502 381958131 501(C)(3) 284542 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL SERVICES OF NORTHERN MICHIGAN 130 W SPRUCE STREET PO BOX 710 SAULT STE MARIE MI 49783 381817336 501(C)(3) 243727 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL SERVICES OF NORTHERN MICHIGAN 130 W SPRUCE STREET PO BOX 710 SAULT STE MARIE MI 49783 381817336 501(C)(3) 2000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS LEGAL SERVICES OF NORTHERN MICHIGAN 130 W SPRUCE STREET PO BOX 710 SAULT STE MARIE MI 49783 381817336 501(C)(3) 255691 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MAURICE & JANE SUGAR LAW CENTER FOR ECONOMIC & SOCIAL JUSTICE 4605 CASS AVE 2ND FLOOR DETROIT MI 48201 382971968 501(C)(3) 240769 0 UNEMPLOYMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 30119 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAM (LSSCM) 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 385084 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAM (LSSCM) 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 1033235 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MICHIGAN ADVOCACY PROGRAM (LSSCM) 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 2000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS MICHIGAN ADVOCACY PROGRAM (LSSCM) 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 80000 0 UNEMPLOYMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMFARMWORKER LEGAL SERVICES 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 29879 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN ELDER JUSTICE INITIATIVE 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 22409 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN IMMIGRANT RIGHTS CENTER 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 163971 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN LEGAL HELP 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 650000 0 SUPPORT FOR LEGAL SELF-HELP MICHIGAN ADVOCACY PROGRAMMICHIGAN LEGAL HELP 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 29879 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN POVERTY LAW PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 63495 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MICHIGAN ADVOCACY PROGRAMMICHIGAN POVERTY LAW PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 640721 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES MICHIGAN COMMUNITY RESOURCESCOMMUNITY LEGAL RESOURCES 615 GRISWOLD ST STE 805 DETROIT MI 48226 205764501 501(C)(3) 89636 0 COMMUNITY REDEVELOPMENT LEGAL ASSISTANCE MICHIGAN COMMUNITY RESOURCESCOMMUNITY LEGAL RESOURCES 615 GRISWOLD ST STE 805 DETROIT MI 48226 205764501 501(C)(3) 23066 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES - EDUCATIONAL NEEDS MICHIGAN IMMIGRANT RIGHTS CENTER 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 9054 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN INDIAN LEGAL SERVICES 814 S GARFIELD AVE SUITE A TRAVERSE CITY MI 496863430 382077208 501(C)(3) 225260 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN LEGAL SERVICES 200 BAGLEY 900 MI BLDG DETROIT MI 48226 237383477 501(C)(3) 412223 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN LEGAL SERVICES 200 BAGLEY 900 MI BLDG DETROIT MI 48226 237383477 501(C)(3) 632045 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MICHIGAN POVERTY LAW PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 8192 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS NATIONAL ASSOCIATION OF IOLTA PROGRAMS C/O IMI ASSOCIATION EXECUTIVES 110 HORIZON DRIVE SUITE 210 RALEIGH NC 27615 363519507 501(C)(3) 7500 0 IMPROVEMENTS IN ADMINISTRATION OF JUSTICE STATE BAR OF MICHIGANLAWYERS AND JUDGES ASSISTANCE PROGRAM 306 TOWNSEND STREET LANSING MI 48933 386006823 PUBLIC BODY CORPORAT 18493 0 LAWYERS AND JUDGES ASSISTANCE PROGRAM-EDUCATIONAL NEEDS US COMMITTEE FOR REFUGEES AND IMMIGRANTS 2231 CRYSTAL DRIVE 350 ARLINGTON VA 22202 131878704 501(C)(3) 35000 0 IMPROVEMENTS IN ADMINISTRATION OF JUSTICE 16 1 PART I, LINE 2: RECIPIENTS MUST COMPLY WITH ELIGIBILITY REQUIREMENTS TO QUALIFY FOR GRANTS AND ASSISTANCE. WE REQUIRE REPORTING BY GRANTEES ON THE COMPLETION OF THE GRANT AND IN SOME INSTANCES PERIODIC UPDATES BEFORE THE GRANT IS COMPLETED. X X X X 0 0 0 0 0 0 0 0 0 JENNIFER S BENTLEY EXECUTIVE DIRECTOR, ASST SEC/TREAS 175423 0 0 0 0 0 12564 0 14307 0 202294 0 0 0 FORM 990, PART VII, SECTION A, LINE 5 JENNIFER BENTLEY RECEIVED $202,294 IN TOTAL COMPENSATION FROM TANDEM PROF EMP SVCS IV LLC FOR SERVICES AS THE EXECUTIVE DIRECTOR. THIS INFORMATION IS BEING REPORTED ON PART VII OF THE 990 AND SCHEDULE J AS DIRECTED. COMPENSATION REPORTED ON PART VII AND SCHEDULE J OF THE 990 IS BASED ON 2023 CALENDAR YEAR COMPENSATION USING A CASH METHOD OF REPORTING AS REQUIRED BY THE IRS INSTRUCTIONS FOR FORM 990, PART VII. COMPENSATION REPORTED ON THE FUNCTIONAL ALLOCATION SCHEDULE ON PART IX IS REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING FOR THE FISCAL YEAR AND INCLUDES ALL FORMS OF COMPENSATION TO OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES AS REQUIRED BY THE IRS INSTRUCTIONS FOR FORM 990. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED 990 AND RELATED SCHEDULES ARE REVIEWED BY THE CHIEF FINANCIAL OFFICER AND EXECUTIVE DIRECTOR FOR ACCURACY AND COMPLETENESS. UPON THEIR APPROVAL, THE RETURN IS MADE AVAILABLE TO THE BOARD IN ELECTRONIC FORMAT. AFTER ANY CORRECTIONS OR CHANGES ARE MADE, THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REGULARLY MONITORED AND ENFORCED. DISCLOSURE OF CONFLICTS IS REQUIRED ON AN ONGOING BASIS. IN ADDITION, MEMBERS WITH A CONFLICT OF INTEREST ARE REQUIRED TO REPORT THE CONFLICT. BOARD MINUTES WILL REFLECT THAT DISCLOSURE WAS MADE, THAT THE INTERESTED MEMBER ABSTAINED FROM VOTING, THE INTERESTED MEMBER'S PRESENCE WAS NOT COUNTED IN DETERMINING A QUORUM, AND, IF NECESSARY TO AVOID THE CONFLICT, THE BASIS USED BY THE BOARD FOR MAKING THE DECISION SHALL BE RECORDED. BOARD MEMBERS MUST ALSO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY, ACKNOWLEDGING ITS RECEIPT, AND NOTING ANY CONFLICTS KNOWN AT THAT TIME. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION USES A COMPENSATION CONSULTANT TO PROVIDE GUIDANCE BASED ON PERIODIC DETAILED STUDIES REGARDING MARKET-BASED SALARY RANGES FOR THE FOUNDATION'S SPECIFIC STAFF POSITIONS. THE CONSULTANT ALSO PROVIDES PERIODIC INFORMATION REGARDING APPROPRIATE SALARY ADJUSTMENTS FOR STAFF POSITIONS. THIS IS CONSISTENT WITH THE FOUNDATION'S BOARD-ADOPTED POLICY TO USE MARKET-BASED COMPENSATION. THE BOARD DETERMINES THE SPECIFIC SALARY OF THE EXECUTIVE DIRECTOR, WHO DETERMINES THE SALARIES OF OTHER STAFF. THE BOARD ALSO APPROVES AN AGGREGATE SALARY AMOUNT IN THE BUDGET FOR TOTAL COMPENSATION EXPENSES. MICHIGAN STATE BAR FOUNDATION DOES NOT PAY ANY EMPLOYEES DIRECTLY. ALL EMPLOYEES ARE LEASED EMPLOYEES WHO RECEIVE THEIR PAYCHECKS AND BENEFITS FROM A PROFESSIONAL EMPLOYER ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.