2026-05-22T08:07:49-05:00 2025-09-30 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-10-01 381459016 MICHIGAN STATE BAR FOUNDATION MICH 5173466400 306 TOWNSEND STREET LANSING MI 48933 JENNIFER BENTLEY EXECUTIVE DIRECTOR 5173466400 2026-05-04 1 1 AMBER RATHBUN CPA P01786612 5173237500 2026-04-30 2024 2025-03-06 01:10:19Z JENNIFER BENTLEY 306 TOWNSEND STREET LANSING MI 48933 59502113 0 X WWW.MSBF.ORG X 1947 MI INCREASE ACCESS TO JUSTICE AND PROMOTE IMPROVEMENTS IN ADMINISTRATION OF JUSTICE IN MICHIGAN. 15 15 0 38 0 0 10245293 9632568 18263729 14988947 1107709 931160 0 0 29616731 25552675 12489673 22176612 0 0 357064 413679 0 0 34215 931770 1328027 13778507 23918318 15838224 1634357 40164129 56892930 6984764 17390879 33179365 39502051 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 14297836 13564493 14929046 IOLTA - INTEREST ON CERTAIN LAWYERS' POOLED ACCOUNTS DESIGNATED FOR GRANTS REGARDING IMPROVEMENTS IN THE ADMINISTRATION OF JUSTICE AND LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 14,425 ATTORNEYS PARTICIPATED. 4158257 4090757 MSHDA - GRANTS AND RELATED EXPENSES REGARDING THE EVICTION DIVERSION PROGRAM. 2106941 1760305 ACCESS TO JUSTICE - GRANTS AND RELATED EXPENSES REGARDING CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 1192787 1173557 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. 975000 937500 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. 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. 90761 FELLOWS PROGRAM - A PROGRAM WHICH GENERATES UNRESTRICTED REVENUE FOR THE FOUNDATION'S PUBLIC SERVICE ACTIVITIES. 1,549 ATTORNEYS PARTICIPATED. 21534 59901 FILING FEES - FUNDS EXPENDED TO PROVIDE GRANTS FOR CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS. 2930082 2761057 59901 23493116 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 6 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 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 NICOLE M WOTLINSKI 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 ROBERT F RILEY TRUSTEE 1.00 X 0 0 0 JONATHAN E OSGOOD TRUSTEE 1.00 X 0 0 0 THOMAS R BEHM TRUSTEE 1.00 X 0 0 0 RONDA L TATE TRUVILLION SECRETARY 1.00 X X 0 0 0 RICHARD K RAPPLEYE TREASURER 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 47.00 X 186105 0 34321 TRACI L THRANA-KUIPER CFO 45.00 X 131455 0 45809 317560 0 80130 2 0 1 1 0 5783257 3849311 9632568 IOLTA REVENUE 900099 14929046 14929046 FILING FEES 900099 59901 59901 14988947 1335850 1335850 33544748 33948067 1371 -403319 -1371 -404690 -404690 25552675 14988947 0 931160 22176612 22176612 413679 259135 146984 7560 425 425 35574 35574 3526 3526 72649 72649 181449 180875 574 89339 84804 962 3573 128033 126710 1323 45025 45025 59853 46847 3537 9469 4224 4224 16502 16502 LEASED EMPLOYEES 672457 421237 238930 12290 DUES AND SUBSCRIPTIONS 17253 17253 OTHER EXPENSES 1718 1718 23918318 23493116 390987 34215 7963417 9042763 1530373 162745 1770874 1575420 32328 45403 68996 58864 15727 10132 28764287 46012906 87123 43561 40164129 56892930 73480 133509 2849200 12408452 584298 3477786 4848918 6984764 17390879 X 2239820 2261594 30939545 37240457 33179365 39502051 40164129 56892930 1634357 4688329 0 X 0 1 X 1 1 1 X 10459985 10923458 11434244 10245293 9632568 52695548 10459985 10923458 11434244 10245293 9632568 52695548 272858 52422690 249471 259559 306126 1007260 1335850 3158266 55853814 44116452 0.93860 0.93440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 11513 0 0 11513 0 7397229 3000 1141271 80461 8461039 5754428 3000 1719465 79664 7397229 5179604 3550 752405 181131 5754428 6811455 1200 -1428110 204941 5179604 5757311 1500 1253403 200759 6811455 0.00000 0.40050 0.59950 1 0 1525 343 1182 50996 43920 7076 16475 14601 1874 10132 IOLTA PAYABLE 4805357 OPERATING LEASE OBLIGATION 43561 4848918 X 30169726 4688329 1371 4689700 25480026 72649 72649 25552675 23847040 1371 1371 23845669 72649 72649 23918318 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 1,371. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 1,371. 1 CITIZENS FOR PRISON REFORM PO BOX 80414 LANSING MI 48908 455617939 501(C)(3) 30000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES DETROIT JUSTICE CENTER 4731 GRAND RIVER AVENUE DETROIT MI 48226 822295339 501(C)(3) 98253 0 EXPUNGEMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS DETROIT METROPOLITAN BAR ASSOCIATION FOUNDATION 645 GRISWOLD SUITE 1356 DETROIT MI 48226 381870033 501(C)(3) 7826 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FREEDOM HOUSE - DETROIT PO BOX 9208 DETROIT MI 48209 382487626 501(C)(3) 15000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES LAKESHORE LEGAL AID 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 771710 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AID 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 4338671 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LAKESHORE LEGAL AIDCOUNSEL AND ADVOCACY LAW LINE 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 80000 0 UNEMPLOYMENT FUNDS - 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) 1801640 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) 27500 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) 89108 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LAKESHORE LEGAL AIDCOUNSEL AND ADVOCACY LAW LINE 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 33786 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) 267657 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 94200 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 363913 0 EXPUNGEMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 97776 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LAKESHORE LEGAL AIDMETRO 30500 VAN DYKE AVE SUITE 601 WARREN MI 48093 381850908 501(C)(3) 1777996 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL AID AND DEFENDER ASSOCIATION 613 ABBOTT STREET DETROIT MI 48226 381358203 501(C)(3) 20003 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS LEGAL AID AND DEFENDER ASSOCIATION 613 ABBOTT STREET DETROIT MI 48226 381358203 501(C)(3) 122133 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) 796438 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 33854 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES LEGAL AID OF WESTERN MICHIGAN 25 DIVISION AVE SOUTH SUITE 300 GRAND RAPIDS MI 49503 382156874 501(C)(3) 611208 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) 1705015 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION 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 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) 916301 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL SERVICES OF EASTERN MICHIGAN 436 S SAGINAW STREET FLINT MI 48502 381958131 501(C)(3) 429572 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) 416843 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) 181203 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION LEGAL SERVICES OF NORTHERN MICHIGAN 130 W SPRUCE STREET PO BOX 710 SAULT STE MARIE MI 49783 381817336 501(C)(3) 308902 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) 412492 0 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) 30000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES MAURICE & JANE SUGAR LAW CENTER FOR ECONOMIC & SOCIAL JUSTICE 4605 CASS AVE 2ND FLOOR DETROIT MI 48201 382971968 501(C)(3) 240770 0 UNEMPLOYMENT FUNDS - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 970500 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION 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 PROGRAM (LSSCM) 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 394568 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) 455115 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMFARMWORKER LEGAL SERVICES 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 42233 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN ELDER JUSTICE INITIATIVE 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 33786 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN IMMIGRANT RIGHTS CENTER 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 190974 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) 33786 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN ADVOCACY PROGRAMMICHIGAN POVERTY LAW PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 34192 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) 692623 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES MICHIGAN ADVOCACY PROGRAMMICHIGAN POVERTY LAW PROGRAM 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 25980 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MICHIGAN ADVOCACY PROGRAMMICHIGAN POVERTY LAW PROGRAMMICHIGAN LEGAL HELP 15 S WASHINGTON STREET YPSILANTI MI 48197 381845444 501(C)(3) 160000 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES MICHIGAN COMMUNITY RESOURCESCOMMUNITY LEGAL RESOURCES 615 GRISWOLD ST STE 805 DETROIT MI 48226 205764501 501(C)(3) 80000 0 IMPROVEMENTS IN COMMUNITY REDEVELOPMENT LEGAL ASSISTANCE MICHIGAN COMMUNITY RESOURCESCOMMUNITY LEGAL RESOURCES 615 GRISWOLD ST STE 805 DETROIT MI 48226 205764501 501(C)(3) 101319 0 COMMUNITY REDEVELOPMENT LEGAL ASSISTANCE MICHIGAN COMMUNITY RESOURCESCOMMUNITY LEGAL RESOURCES 615 GRISWOLD ST STE 805 DETROIT MI 48226 205764501 501(C)(3) 22054 0 IMPROVEMENTS IN DELIVERY OF LEGAL SERVICES MICHIGAN INDIAN LEGAL SERVICES 814 S GARFIELD AVE SUITE A TRAVERSE CITY MI 496863430 382077208 501(C)(3) 151563 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN LEGAL SERVICES 200 BAGLEY 900 MI BLDG DETROIT MI 48226 237383477 501(C)(3) 794945 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION MICHIGAN LEGAL SERVICES 200 BAGLEY 900 MI BLDG DETROIT MI 48226 237383477 501(C)(3) 481077 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS MICHIGAN LEGAL SERVICES 200 BAGLEY 900 MI BLDG DETROIT MI 48226 237383477 501(C)(3) 387680 0 MSHDA - EDP - LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS FACING EVICTION SIENA LITERACY CENTER 16888 TRINITY STREET DETROIT MI 48219 383233472 501(C)(3) 26390 0 IMPROVEMENTS IN ADMINISTRATION OF JUSTICE STATE BAR OF MICHIGANLAWYERS AND JUDGES ASSISTANCE PROGRAM 306 TOWNSEND STREET LANSING MI 48933 386006823 PUBLIC BODY CORPORAT 28489 0 LAWYERS AND JUDGES ASSISTANCE PROGRAM-EDUCATIONAL NEEDS WAYNE STATE UNIVERSITY LAW SCHOOL CLINIC PROGRAM 471 W PALMER STREET DETROIT MI 48202 386028429 501(C)(3) 6000 0 LEGAL SERVICES FOR LOW-INCOME HOUSEHOLDS 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 186105 0 0 0 0 0 13722 0 20599 0 220426 0 0 0 TRACI L THRANA-KUIPER CFO 131455 0 0 0 0 0 9627 0 36182 0 177264 0 0 0 FORM 990, PART VII, SECTION A, LINE 5 JENNIFER BENTLEY RECEIVED $220,426 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. TRACI THRANA-KUIPER RECEIVED $177,264 IN TOTAL COMPENSATION FROM TANDEM PROF EMP SVCS IV LLC FOR SERVICES AS THE CFO. 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 2024 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.