MACD Seeks Proposals for Accounting, Audit, and Strategic Planning Services

RFP: Strategic Planning and Evaluation Consultant

Issued by: Michigan Association of Conservation Districts (MACD)

Issue date: October 30, 2026

Proposals due: Monday, November 30, 2026, by 12:00 p.m. Eastern

Introduction

MACD is looking for a consultant to guide our strategic planning, a consultant to evaluate our capacity-building work, or one consultant to do both. You're welcome to propose on either service or on both together.

MACD is the statewide nonprofit association for Michigan's 75 locally elected Conservation Districts, serving all 83 counties. We support Districts through training, coordination, and advocacy, so they can deliver voluntary, locally led conservation that protects Michigan's soil and water.

• Annual budget: about $2.8 million
• Staff: 7 employees
• Fiscal year: October 1 to September 30

About the project

This work is funded by a capacity-building grant from the Erb Family Foundation, running January 2026 through December 2028. The grant helps MACD modernize its systems, strengthen leadership, and build shared tools and training, such as HR, financial, and governance toolkits, that Conservation Districts across Michigan can adopt.

A strategic plan will set the direction for this work. An evaluation framework will help us measure progress, learn as we go, and show results, including how many Districts adopt the new systems. By June 30, 2027, MACD and Michigan’s Conservation Districts will share a clear vision for the role of Districts, and MACD will have a practical, measurable plan for supporting that vision.

Option A: Strategic planning

Budget: up to $40,000, including travel

Timeframe: January 2027 through June 30, 2027

We need a consultant to guide MACD through a strategic planning process and deliver a final plan by June 30, 2027. The plan is primarily for MACD. Because our mission is to support Conservation Districts, it should also consider the role and future of Districts, and how MACD can best support them.

The consultant will:

• Design and facilitate the planning process. Most meetings will be virtual, with at least one in-person meeting.
• Gather input from MACD staff, our State Council, Conservation District Directors and staff across our 10 regions, and partners such as NRCS, MDARD, FSA, EGLE, and CDEM.
• Summarize what we hear and help us turn it into clear priorities, measurable outcomes, and an implementation roadmap.
• Deliver a draft plan for review and a final plan, and present the final plan to the State Council.

MACD staff will provide significant support, including scheduling and coordinating meetings, distributing surveys, and giving feedback at every step. We're open to your recommendations on how to structure the process, and would like you to provide ideas in your proposal.

We are looking for a skilled facilitator who is a systems thinker and able to integrate a multi-faceted approach.

Option B: Evaluation

Budget: up to $30,000, including travel

Timeframe: January 2027 through December 31, 2028

We need a consultant to help us measure the progress and impact of our capacity-building work over the life of the grant. MACD staff will collect the data. We're looking for your expertise in what to measure and how.

The consultant will:

• Help define baseline measures, key performance indicators, and metrics. These include District adoption of standardized systems, District engagement, efficiency gains, and financial sustainability.
• Provide guidance on annual District surveys and other feedback tools, which MACD staff will administer.
• Advise on the metrics we track over time, so results are consistent and useful.
• Check in with MACD periodically and share a brief annual summary of what we're learning, with recommendations.
• MACD may expand the scope of the evaluation if additional funds are secured. Please include what additional elements you would add with additional funding.

If two consultants are selected

If different consultants are selected for strategic planning and evaluation, they'll be expected to coordinate. For example, the plan's measurable outcomes should line up with the evaluation metrics.

Timeline

• RFP issued: Friday, October 30, 2026
• Questions due: Friday, November 13, 2026
• Answers shared with all interested consultants: Wednesday, November 18, 2026
• Proposals due: Monday, November 30, 2026, by 12:00 p.m. Eastern
• Selection announced: By Friday, December 18, 2026
• Contract signed: By Thursday, December 31, 2026
• Work begins: January 2027
• Final strategic plan due: June 30, 2027
• Evaluation work ends: December 31, 2028

MACD may invite finalists to a short virtual interview before making a decision.

What to include in your proposal

Please keep your proposal focused. We'd appreciate 10 pages or fewer, not counting your resume and letters of reference.

1. Which service you're proposing. Strategic planning, evaluation, or both.
2. About you. Your background and experience with strategic planning or evaluation, especially for nonprofits, membership associations, or local government. Tell us about any experience with Conservation Districts or Michigan's conservation community. Please include work samples that demonstrate your expertise.
3. Your approach. How you would carry out the work, with a work plan and timeline. If you're proposing both services, describe how they would connect.
4. Who will do the work. We'd like to work directly with one lead consultant. If anyone else would help, tell us who they are and what they would do.
5. Fixed price. A fixed price for each service you're proposing, with a brief breakdown by major task and travel. Each price should be at or below the budget for that service.
6. Letters of reference. Three letters of reference from recent clients.
7. Availability. Confirmation that you can sign a contract by December 31, 2026, begin work in January 2027, and meet the deadlines above.
8. Conflicts of interest. Disclose any relationships with MACD staff, committee members, or State Council representatives, or state that none exist.
9. Michigan and sustainability (optional). Tell us if you're based in Michigan, and share any commitment to conservation or sustainable business practices.

MACD encourages proposals from small, minority-owned, women-owned, and disadvantaged businesses.

MACD may request more information, interview finalists, or reject any or all proposals. Consultants are responsible for their own costs of preparing a proposal.

How we'll evaluate proposals

The Finance Committee will score each service separately, out of 100 points, and select the proposal that offers the best overall value. If you propose both, you could be selected for one or both.

• Facilitation skill and systems thinking: 20
• Relevant experience: 20
• Familiarity with Conservation Districts: 15
• Approach: 15
• Price: 10
• Work samples and references: 10
• Michigan-based: 5
• Sustainability: 5

How to submit

Please email your proposal as a single PDF by 12:00 p.m. Eastern on Monday, November 30, 2026, to:

Rivka Hodgkinson, Executive Director Rivka.Hodgkinson@MACD.org

Send questions to the same address by November 13. We'll share all questions and answers with every interested consultant by November 18.

Thank you for your interest in working with MACD. We look forward to learning about your work.

RFP: Accounting Review and 990 Services

Issued by: Michigan Association of Conservation Districts (MACD)

Issue date: October 26, 2026

Proposals due: Friday, November 13, 2026, by 12:00 p.m. Eastern

Introduction

MACD is looking for an accounting firm to partner with our Accounting Specialist. The firm will prepare our annual Form 990 and review our books each quarter so we stay accurate and audit-ready. If your firm knows nonprofits and grant accounting well, we'd love to hear from you.

MACD supports Michigan's Conservation Districts through training, advocacy, and statewide programs. Here's a quick picture of our finances:

• Annual budget: about $2.8 million
• Staff: 7 employees
• Grants: 7 active grants from state, federal, and private foundation sources
• Fiscal year: October 1 to September 30
• Systems: QuickBooks Online for accounting and Bill.com for payments
• Audit: we expect a Single Audit for FY2027 because of our federal funding

Our Accounting Specialist handles day-to-day bookkeeping, payroll, reconciliations, and grant tracking. The Executive Director, Treasurer, and Finance Committee provide oversight. We're looking for an outside partner to add a second set of expert eyes, not to take over the bookkeeping.

Scope of services

The selected firm will provide three services, working closely with our Accounting Specialist.

1. Quarterly reviews. Each quarter, review our books for accuracy, consistency, and audit readiness. This includes reconciliations, journal entries, grant cost allocations, and compliance with grant requirements, including federal Uniform Guidance (2 CFR 200).
   • Provide a short written memo of findings and recommendations.
   • Meet with the Accounting Specialist and Executive Director to walk through the memo.
   • Reviews should be completed within 45 days after each quarter ends.
2. Annual Form 990. Prepare and file Form 990 with the Accounting Specialist, starting with FY2026 (October 1, 2025 to September 30, 2026). The FY2026 return is due February 15, 2027.
3. Advisory support. Answer occasional accounting, tax, and compliance questions from staff as they come up.

The annual audit is not part of this engagement. MACD will contract separately for audit services, and to protect auditor independence, the selected firm may not also serve as MACD's auditor.

Timeline

• RFP Issued - October 26, 2026
• Questions due - November 4, 2026
• Answers shared with all interested firms - November 6, 2026
• Proposals due - November 13, 2026 by 12:00 pm EST
• Selection announced - November 23, 2026
• Contract begins - no later than December 1, 2026

MACD may invite finalists to a short virtual interview before making a decision.

What to include in your proposal

Please keep your proposal focused. We'd appreciate 10 pages or fewer, not counting resumes, insurance certificates, and references.

1. About your firm. A brief overview, your location, and your experience with nonprofits, grant accounting, federal awards, and Single Audit readiness.
2. Your approach. How you would handle quarterly reviews, the Form 990, and advisory questions. Include what your quarterly memo typically covers and how you'd work with our Accounting Specialist.
3. Your team. The people who would work with us, their roles, and their qualifications.
4. Pricing. You may propose either:
   • A fixed price for each quarterly review and for the annual Form 990, plus an hourly rate for advisory questions; or
   • Hourly rates by staff level, with estimated total hours for each service.
   • Some combination of the two.
5. References. Three current or recent nonprofit clients, with a contact name, email, and phone number.
6. Insurance. Proof of professional liability insurance.
7. Availability. Confirmation that you can start by December 1, 2026, and meet the FY2026 Form 990 deadline.
8. Conflicts of interest. Disclose any relationships with MACD staff, committee members, or State Council representatives, or state that none exist.
9. Michigan and sustainability (optional). Tell us if your firm is Michigan-based, and share any commitment to conservation or sustainable business practices.

MACD encourages proposals from small, minority-owned, women-owned, and disadvantaged businesses.

How we'll evaluate proposals

The Finance Committee will score each proposal using the criteria below and select the proposal that offers the best overall value. Price matters, but it's not the only factor.

• Nonprofit and grant accounting experience, including federal awards - 30 points
• Approach to the scope of services - 20 points
• Price and cost-effectiveness - 20 points
• Qualifications of assigned staff - 15 points
• References - 5 points
• Michigan-based firm - 5 points
• Commitment to conservation - 5 points
• Because this contract may be paid in part with federal funds, it will include the contract provisions required under 2 CFR 200. MACD will confirm that the selected firm is not excluded from federal awards in SAM.gov.
• MACD may request more information, interview finalists, or reject any or all proposals. Firms are responsible for their own costs of preparing a proposal.

How to submit

Please email your proposal as a single PDF by 12:00 p.m. EST on Friday, November 13, 2026, to: Rivka Hodgkinson, Executive Director Rivka.Hodgkinson@MACD.org

Send questions to the same address by November 4. We'll share all questions and answers with every interested firm by November 6.

Thank you for your interest in working with MACD. We look forward to learning about your firm.

RFP: Independent Audit Services

Issued by: Michigan Association of Conservation Districts (MACD)

Issue date: October 26, 2026

Proposals due: Friday, November 13, 2026, by 12:00 p.m. EST

Introduction

MACD is seeking an independent CPA firm to audit our financial statements for fiscal years 2026 through 2028. Our federal funding is growing, and we expect our first Single Audit in FY2027. We're looking for a firm that knows nonprofits and federal grants well and can help us get there with confidence.

MACD supports Michigan's Conservation Districts through training, advocacy, and statewide programs. Here's a quick picture of our organization:

• Annual budget: about $2.8 million
• Staff: 7 employees
• Grants: 7 active grants from state, federal, and private foundation sources
• Federal funding: about $1.7 million expected in FY2027, primarily from the U.S. Department of Agriculture (USDA)
• Fiscal year: October 1 to September 30
• Systems: QuickBooks Online for accounting and Bill.com for payments
• Audit history: MACD has been audited before, and prior audits were completed without issues

Our Accounting Specialist manages day-to-day accounting and will be your main point of contact. The Executive Director, Treasurer, and Finance Committee provide oversight. MACD is also contracting separately with an accounting firm for quarterly reviews and Form 990 preparation.

Scope of services

The selected firm will audit MACD's financial statements for three fiscal years. Each year includes a written report, a management letter with any recommendations, and a presentation of results to the Finance Committee.

1. FY2026 (October 1, 2025 to September 30, 2026). A financial statement audit under generally accepted auditing standards. A Single Audit is not required this year.
   • Single Audit readiness review: As part of this audit, identify anything we should correct before our FY2027 Single Audit. This includes internal controls, grant cost allocations, time and effort documentation, procurement, and compliance with 2 CFR 200.
   • Share these observations in a short written memo, separate from or within the management letter.
2. FY2027 (October 1, 2026 to September 30, 2027). A financial statement audit under generally accepted auditing standards and Government Auditing Standards, plus a Single Audit under 2 CFR 200, Subpart F.
   • Includes the auditor's reports on the Schedule of Expenditures of Federal Awards, internal control, and compliance for major programs.
   • Submit the reporting package and Data Collection Form to the Federal Audit Clearinghouse.
3. FY2028 (October 1, 2027 to September 30, 2028). The same services as FY2027, including a Single Audit if federal spending again meets the $1 million threshold.

Deadlines: Final reports are due within nine months after each fiscal year ends, by June 30 of the following year. For Single Audit years, this follows the federal deadline of 30 days after the reports are issued or nine months after year-end, whichever is earlier.

Working together: We expect the firm to coordinate fieldwork with our Accounting Specialist and share a list of requested documents in advance. Remote fieldwork is welcome.

Firm requirements

To be considered, your firm must:

• Be a licensed CPA firm in good standing in Michigan.
• Have a current external peer review report, including any findings and your response.
• Have staff assigned to this engagement who meet the continuing education requirements of Government Auditing Standards (Yellow Book).
• Be independent of MACD. Your firm may not also provide MACD's quarterly reviews or Form 990 preparation.
• Not be excluded from federal awards, as listed in SAM.gov.
• Carry professional liability insurance.

Timeline

• RFP issued: Monday, October 26, 2026
• Questions due: Wednesday, November 4, 2026
• Answers shared with all interested firms: Friday, November 6, 2026
• Proposals due: Friday, November 13, 2026, by 12:00 p.m. Eastern
• Selection announced: By Monday, November 23, 2026
• Contract begins: No later than Tuesday, December 1, 2026
• FY2026 final audit report due: June 30, 2027

MACD may invite finalists to a short virtual interview before making a decision. This contract will include the contract provisions required under 2 CFR 200. MACD will confirm in SAM.gov that the selected firm is not excluded from federal awards.

MACD may request more information, interview finalists, or reject any or all proposals. Firms are responsible for their own costs of preparing a proposal.

What to include in your proposal

Please keep your proposal focused. We'd appreciate 10 pages or fewer, not counting resumes, licenses, the peer review report, insurance certificates, and references.

1. About your firm. A brief overview, your location, and your experience auditing nonprofits and performing Single Audits, especially for USDA programs.
2. Your approach. Your audit plan and timing, how you'd handle the FY2026 Single Audit readiness review, and how you'd work with our staff. Note whether fieldwork would be remote, on-site, or both.
3. Your team. The partner and staff who would work with us, their roles, and their qualifications, including Yellow Book training.
4. Fixed fees. A fixed fee for each year, listed separately:
   • FY2026 financial statement audit, including the readiness review
   • FY2027 financial statement audit
   • FY2027 Single Audit
   • FY2028 financial statement audit
   • FY2028 Single Audit
   • Please state the assumptions behind your Single Audit fees, such as the number of major programs, and your rate for any work outside this scope.
5. Licensing and peer review. Your Michigan CPA firm license and most recent peer review report.
6. References. Three current or recent nonprofit audit clients, with a contact name, email, and phone number. Single Audit clients are preferred.
7. Insurance. Proof of professional liability insurance.
8. Availability. Confirmation that you can start by December 1, 2026, and deliver the FY2026 report by June 30, 2027.
9. Conflicts of interest. Disclose any relationships with MACD staff, committee members, or State Council representatives, or state that none exist.
10. Michigan and sustainability (optional). Tell us if your firm is Michigan-based, and share any commitment to conservation or sustainable business practices.

MACD encourages proposals from small, minority-owned, women-owned, and disadvantaged businesses.

How we'll evaluate proposals

The Finance Committee will score each proposal out of 100 points and select the proposal that offers the best overall value. Price matters, but it's not the only factor.

• Nonprofit audit and Single Audit experience, including federal grants: 30 points
• Approach to the scope of services, including the readiness review: 20 points
• Price and cost-effectiveness: 20 points
• Qualifications of assigned staff: 15 points
• References: 5 points
• Michigan-based firm: 5 points
• Commitment to conservation and sustainability: 5 points

How to submit

Please email your proposal as a single PDF by 12:00 p.m. EST on Friday, November 13, 2026, to: Rivka Hodgkinson, Executive Director Rivka.Hodgkinson@MACD.org

Send questions to the same address by November 4. We'll share all questions and answers with every interested firm by November 6.

Thank you for your interest in working with MACD. We look forward to learning about your firm.