September 2025
This case study provides an in-depth analysis of the fiscal health and economic condition of Lake County, a rural Michigan community with a tourism-based economy. The county government's fiscal position is stable in the short term, characterized by strong liquidity and healthy reserves, but it faces long-term pressures from a significant unfunded pension liability and a high dependency on property taxes.
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September 2025
This case study examines Idlewild, Michigan, a community of profound historic significance actively working to secure a sustainable future. The analysis finds that the path to economic revitalization hinges on navigating the complex challenges of forging a unified development strategy among its diverse and passionate stakeholders. In a proactive effort, community leaders are championing multiple Community Land Trusts (CLT) to build consensus, protect historic assets, and guide development. The report argues that success requires a multi-stakeholder partnership and provides recommendations on how local, state, and philanthropic partners can strategically support the community in establishing a single, unified CLT for a self-determined future.
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September 2025
This case study investigates how capacity building can influence the fiscal health of small municipalities, focusing on the experience of Evart, Michigan. Evart faces challenges common to many rural communities, including limited financial resources, a small administrative staff, and an aging infrastructure system. While state-level training programs exist to support municipal leadership, they are often cost-prohibitive and not designed for communities with small populations. Using a mixed-methods approach, this study draws on local financial data and stakeholder interviews to understand the city's fiscal condition, its challenges related to training and administrative capacity, and its attempts to identify realistic, targeted strategies for improving capacity and long-term sustainability. Through internal training, interdepartmental collaboration, and a focus on community trust, Evart offers a model of proactive governance in a small-town context.
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September 2022
This case study examines the fiscal health of Pine River Township, Michigan, a mostly rural community in central Michigan, using data from the Township's audited financial reports. We find that Pine River Township has a sizable and growing General Fund balance, suggesting good alignment between revenues and expenditures. The Township's strengths also include minimal liabilities and ample cash reserves. Looking forward, the Township should keep an eye on depreciation and ensure that it is prioritizing investment in capital assets, including roads and the sewer system. This case study also highlights other factors—including financial implications of wind farm development and contamination in the Pine River, as well as a lack of financial flexibility—that are important to understanding the fiscal health of Pine River Township, in particular, but also rural communities more generally.
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September 2022
This case study examines the fiscal health of Ogemaw County, Michigan, a mostly rural county in the northeast lower peninsula of Michigan, using data from the County's annual audited financial reports. We find that while Ogemaw County has struggled with aligning revenues and expenses and maintaining liquidity, many fiscal indicators are moving in a positive direction, and the County's long-term solvency is strong, with manageable debt burdens and legacy costs. This case study also highlights other factors - including constraints on revenues and expenditures, capital planning, and regional cooperation - that are important to understanding the fiscal health of Ogemaw County, and rural counties more generally.
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