Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
8th percentile
Higher debt load relative to assets than 8% of similar nonprofits.
Liabilities / Revenue
9th percentile
Higher debt load relative to revenue than 9% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 23.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Up$15,540,677
Up $1,058,240 (+7.3%) from 2021
Net Assets
Up$15,522,384
Up $1,049,009 (+7.2%) from 2021
Liabilities
Up$18,293
Up $9,231 (+102%) from 2021
Revenue
Up$1,760,575
Up $971,144 (+123%) from 2021
Expenses
Down$722,187
Down $2,124 (-0.3%) from 2021
Net Income
Up$1,038,388
Up $973,268 (+1495%) from 2021
Support the purpose of Christian Community Foundation DBA WaterStone
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $14,264,400 | $15,289,468 | ▲ $1,025,068 |
| Savings and Temporary Cash Investments | $218,035 | $251,208 | ▲ $33,173 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $14,482,437 | $15,540,677 | ▲ $1,058,240 |
| Other Assets Total | $2 | $1 | ▼ $1 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $9,062 | $18,293 | ▲ $9,231 |
| Total Liabilities | $9,062 | $18,293 | ▲ $9,231 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $14,473,375 | $15,522,384 | ▲ $1,049,009 |
| Total Net Assets Fund Balance | $14,473,375 | $15,522,384 | ▲ $1,049,009 |
| Total Liabilities and Net Assets / Fund Balance | $14,482,437 | $15,540,677 | ▲ $1,058,240 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $9,265,690 | - | $9,265,690 |
| Buildings | $5,003,436 | $2,905,158 | $7,908,594 |
| Equipment | $1,020,342 | $52,349 | $1,072,691 |
| Name | Title |
|---|---|
| Brendan Thiessen | President |
| John Gibson | Vice President |
| John C Mulder | Asst. Treas. |
| Chris Start | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $980,000 | Appraisal |
| Cars and Other Vehicles | 1 | $12,500 | Appraisal |
| Real Estate Other | 1 | $2,989 | Appraisal |
| Total Noncash Contributions | 3 | $995,489 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $658,444 |
| Grants and Similar Amounts Paid | $63,743 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $215,368 | - | - | $215,368 |
| Occupancy | $179,852 | - | - | $179,852 |
| Fees for Services Management | $128,704 | - | - | $128,704 |
| Grants to Domestic Orgs | $63,743 | - | - | $63,743 |
| Fees for Services Accounting | - | $36,270 | - | $36,270 |
| Insurance | - | $24,684 | - | $24,684 |
| Travel | $21,338 | - | - | $21,338 |
| Other Expenses | $20,785 | $3,378 | - | $3,378 |
| Office Expenses | - | $3,050 | - | $3,050 |
| Information Technology | - | $510 | - | $510 |
| Advertising | - | $264 | - | $264 |
| Total Functional Expenses | $654,031 | $68,156 | $0 | $722,187 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Indian Hills Christian Camp | El Cajon, CA | - | General Support | $62,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“John Mulder & Chris Start have a Business Relationship.”
“There are no comittees with the authority to act on behalf of the Governing Body.”
“A copy of the Form 990 is provided to each Board Member before it is filed and is reviewed at the next Board Meeting. In addition, the Director of Finance and Accounting and President of The Christian Community Foundation, a related organization, reviews the form before it is filed with the IRS.”
“Each Officer and Director is required to annually review and file signed declarations of compliance with the policy, or stat possible exceptions, which are reviewed and approved or disallowed by the Board. The Conflict of Interest Policy prohibits a person with a conflict from participating in discussion on a related issue, and they must be excused from the meeting when voting takes place.”
“The Organization's Governing documents, conflict of Interest policy, and financial statements are available to the public upon request.”
“The Foundation is included in the Fiscal Year Ending March 31, 2023, Consolidated Financial Statements of Christian Community Foundation”
“Christian Community Foundation dba WaterStone and its affiliates are exempt from Federal Income Tax under Section 501(A) of the Internal Revenue Code (The "Code")as Organizations described in Section 501(C)(3), qualify for the Charitable Contribution Deduction Under Section 170(B)(1)(A), and have been determined not to be Private Foundations under Sections 509(A)(1) And (3), Respectively. Each Entity is subject to Income Taxes on Any Net Income Derived From a Trade or Business not in furtherance of the purposes for which Tax Exempt Status was granted. No Income Tax provision has been recorded because we have determined that the net income from any Unrealted Trade or Business, if any, would not be material to the Financial Statements taken as a whole. We perform an Annual Analysis of the Organizations' various Tax Positions assessing the likelihood of those positions being upheld upon examination by relevant Tax Authorites. WaterStone believes it has conducted its operations in accordance with, and has properly maintained, its Tax-Exempt Status and has taken no material uncertain tax positions that qualify for recognition or disclosure in the Financial Statements. WaterStone and its Affiliates are no longer subject to US Federal, State, and Local, or Non US Income Tax Examinations by tax authorities for years before 2012.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9062 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 18293 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Support the purpose of Christian Community Foundation DBA WaterStone |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 264 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 264 |
| IRS990/AllOtherContributionsAmt | 0 | 1007989 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Christian Community Foundation |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7194474620 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 10807 New Allegiance Drive Suite 24 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Colorado Springs |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80921 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1414489 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 63743 |
| IRS990/CYInvestmentIncomeAmt | 0 | 27069 |
| IRS990/CYOtherExpensesAmt | 0 | 658444 |
| IRS990/CYOtherRevenueAmt | 0 | 319017 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1038388 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 722187 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1760575 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 215368 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 215368 |
| IRS990/Desc | 0 | The Foundation is Organized and Operated to Support Christian Community Foundation dba WaterStone and other Public Charities whose work furthers WaterStone's purposes by receiving and managing charitable contributions to support those ministries. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 654031 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 36270 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 36270 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 128704 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 128704 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 51.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 51.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 209328 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 47018 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | John C Mulder |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Chris Start |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Brendan Thiessen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | John Gibson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 196104 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 213808 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Asst. Treas. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 63743 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 63743 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 63743 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1760575 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 319017 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 510 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 510 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 24684 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24684 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 27069 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 27069 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2957507 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14264400 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 15289468 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 18246975 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Support the purpose of Christian Community Foundation DBA WaterStone |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 14473375 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15522384 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 319017 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 319017 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 10621 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 14473375 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 15522384 |
| IRS990/NoncashContributionsAmt | 0 | 995489 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 179852 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 179852 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3050 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3050 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Equipment Rent & Repair |
| IRS990/OtherExpensesGrp/Desc | 1 | Cattle Livestock Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Bank Fees |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3378 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 24241 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 20785 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 24241 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 20785 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3378 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 459808 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 218450 |
| IRS990/PYInvestmentIncomeAmt | 0 | 15792 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 505861 |
| IRS990/PYOtherRevenueAmt | 0 | 313831 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 65120 |
| IRS990/PYTotalExpensesAmt | 0 | 724311 |
| IRS990/PYTotalRevenueAmt | 0 | 789431 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1038388 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 406500 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 319017 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 218035 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 251208 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The Rough Acres Foundation is organized and operated to support The Christian Community Foundation (CCF) and other public charities by receiving and managing charitable contributions to support those ministries. The amount on Schedule A, Part 1, Line 11H, Column (VII) represents the distributions given to other public charities. There was no direct support to CCF. Please see Schedule I for details on the Grant Receipients who received more than $5,000. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | The Rough Acres Foundation is organized and operated as a Supporting Organization for the support and furtherance of the religious, charitable, and educational tax-exempt purposes of Christian Community Foundation (CCF) and other tax-exempt publically supported organizations with comparable religious and charitable purposes of those of CCF. Particularly, among its broader tax-exempt purposes, the foundation is organized and operated to support CCF and other public charities whose work furthers CCF's purposes by receiving and managing charitable contributions to support those ministries. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part I: Additional Information |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section A, Line 1: Description Of How Supported Organizations Are Desigated |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | true |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 751750059 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Christian Community Foundation |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5003436 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2905158 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7908594 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1020342 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 52349 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1072691 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 9265690 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 9265690 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Christian Community Foundation dba WaterStone and its affiliates are exempt from Federal Income Tax under Section 501(A) of the Internal Revenue Code (The "Code")as Organizations described in Section 501(C)(3), qualify for the Charitable Contribution Deduction Under Section 170(B)(1)(A), and have been determined not to be Private Foundations under Sections 509(A)(1) And (3), Respectively. Each Entity is subject to Income Taxes on Any Net Income Derived From a Trade or Business not in furtherance of the purposes for which Tax Exempt Status was granted. No Income Tax provision has been recorded because we have determined that the net income from any Unrealted Trade or Business, if any, would not be material to the Financial Statements taken as a whole. We perform an Annual Analysis of the Organizations' various Tax Positions assessing the likelihood of those positions being upheld upon examination by relevant Tax Authorites. WaterStone believes it has conducted its operations in accordance with, and has properly maintained, its Tax-Exempt Status and has taken no material uncertain tax positions that qualify for recognition or disclosure in the Financial Statements. WaterStone and its Affiliates are no longer subject to US Federal, State, and Local, or Non US Income Tax Examinations by tax authorities for years before 2012. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 15289468 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 62000 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | General Support |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Indian Hills Christian Camp |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 832918142 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1000 Pioneer Way |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | El Cajon |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 92020 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Donor Designated Fund use restrictions are communicated along with grants in hte check stub communications. Grantees acknowledge the restrictions by accepting and cashing the checks. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grantmaker's Description of How Grants are Used |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 43075 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 62746 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 170733 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 133358 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 8887 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 6612 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 38131 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 202716 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Chris Start |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | John C Mulder |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Asst. Treas. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 260826 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 405432 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt | 0 | Appraisal |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt | 0 | 12500 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | Solar Panels |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | Appraisal |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 980000 |
| IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt | 0 | Appraisal |
| IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt | 0 | 2989 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | John Mulder & Chris Start have a Business Relationship. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | There are no comittees with the authority to act on behalf of the Governing Body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A copy of the Form 990 is provided to each Board Member before it is filed and is reviewed at the next Board Meeting. In addition, the Director of Finance and Accounting and President of The Christian Community Foundation, a related organization, reviews the form before it is filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each Officer and Director is required to annually review and file signed declarations of compliance with the policy, or stat possible exceptions, which are reviewed and approved or disallowed by the Board. The Conflict of Interest Policy prohibits a person with a conflict from participating in discussion on a related issue, and they must be excused from the meeting when voting takes place. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Organization's Governing documents, conflict of Interest policy, and financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Foundation is included in the Fiscal Year Ending March 31, 2023, Consolidated Financial Statements of Christian Community Foundation |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 6 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 7 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 8 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 9 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 10 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 11 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 12 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 13 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 14 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | Christian Community Fdn DBA WaterStone |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | Christian Community Fdn DBA WaterStone |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 3 | Christian Community Fdn DBA WaterStone |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 4 | Christian Community Fdn DBA WaterStone |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.