Civic Intelligence

The Community Foundation for Mchenry County

990 • Fiscal year 2025 • EIN 36-4465219

Oct 01, 2024 to Sep 30, 2025 • Filed on Feb 04, 2025

33 E Woodstock StCrystal Lake, IL 60014

(815) 338-4483

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

56th percentile

0.40x

Higher debt load relative to revenue than 56% of similar nonprofits.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

9th percentile

$103,000

Higher top officer pay than 9% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

60th percentile

8.6%

Faster asset growth than 60% of similar nonprofits.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-12%

Faster revenue growth than 13% of similar nonprofits.

2025 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Up

$55,432,051

Up $4,366,534 (+8.6%) from 2024

Net Assets

Up

$54,142,558

Up $4,247,957 (+8.5%) from 2024

Liabilities

Up

$1,289,493

Up $118,577 (+10%) from 2024

Revenue

Down

$3,216,185

Down $438,647 (-12%) from 2024

Expenses

Down

$2,616,691

Down $35,804 (-1.3%) from 2024

Net Income

Down

$599,494

Down $402,843 (-40%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2011: $11,231,645Liabilities 2011: $253,046Net Assets 2011: $10,978,5992011Assets 2012: $13,479,594Liabilities 2012: $266,627Net Assets 2012: $13,212,9672012Assets 2018: $35,069,746Liabilities 2018: $867,147Net Assets 2018: $34,202,5992018Assets 2019: $34,557,341Liabilities 2019: $1,414,430Net Assets 2019: $33,142,9112019Assets 2020: $40,891,272Liabilities 2020: $1,720,185Net Assets 2020: $39,171,0872020Assets 2021: $48,175,377Liabilities 2021: $1,025,211Net Assets 2021: $47,150,1662021Assets 2022: $40,100,434Liabilities 2022: $976,774Net Assets 2022: $39,123,6602022Assets 2023: $42,978,544Liabilities 2023: $993,000Net Assets 2023: $41,985,5442023Assets 2024: $51,065,517Liabilities 2024: $1,170,916Net Assets 2024: $49,894,6012024Assets 2025: $55,432,051Liabilities 2025: $1,289,493Net Assets 2025: $54,142,5582025

Highlighted filing

2025

Assets$55,432,051
Liabilities$1,289,493
Net Assets$54,142,558

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $994,4562011Expenses 2012: $946,0232012Revenue 2018: $7,404,693Expenses 2018: $2,651,138Net Income 2018: $4,753,5552018Revenue 2019: $2,403,015Expenses 2019: $3,467,649Net Income 2019: -$1,064,6342019Revenue 2020: $6,284,621Expenses 2020: $2,797,066Net Income 2020: $3,487,5552020Revenue 2021: $8,526,699Expenses 2021: $3,448,561Net Income 2021: $5,078,1382021Revenue 2022: $4,495,886Expenses 2022: $2,636,525Net Income 2022: $1,859,3612022Revenue 2023: $2,024,974Expenses 2023: $2,376,553Net Income 2023: -$351,5792023Revenue 2024: $3,654,832Expenses 2024: $2,652,495Net Income 2024: $1,002,3372024Revenue 2025: $3,216,185Expenses 2025: $2,616,691Net Income 2025: $599,4942025

Highlighted filing

2025

Revenue$3,216,185
Expenses$2,616,691
Net Income$599,494
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 4, 2025
Return Version
2024v5.0
Gross Receipts
$8,528,563
Mission and Program Overview

Mission

The community foundation for mchenry county's mission is to philanthropically address the needs of mchenry county by providing leadership, granting resources, stewarding assets, and fostering awareness.

The community foundation for mchenry county partners with donors to establish, steward, and grow charitable funds, with an emphasis on permanent endowment funds. Through informed and strategic grantmaking, the community foundation directs resources to support local nonprofit organizations and improve quality of life for mchenry county residents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$46,475,065$49,428,684▲ $2,953,619
Savings and Temporary Cash Investments$1,745,728$3,363,823▲ $1,618,095
Land, Buildings, and Equipment, Net$1,220,991$1,203,867▼ $17,124
Cash and Non-Interest-Bearing Accounts$93,545$113,790▲ $20,245
Investments Other Securities$83,299$86,949▲ $3,650
Prepaid Expenses and Deferred Charges$8,572$18,932▲ $10,360
Total Assets$51,065,517$55,432,051▲ $4,366,534
Other Assets Total$1,438,317$1,216,006▼ $222,311
Liabilities
Other Liabilities$1,153,434$1,243,436▲ $90,002
Grants Payable$11,000$42,001▲ $31,001
Accounts Payable and Accrued Expenses$6,482$4,056▼ $2,426
Total Liabilities$1,170,916$1,289,493▲ $118,577
Net Assets / Fund Balance
Net Assets With Donor Restrictions$39,027,447$42,379,739▲ $3,352,292
Net Assets Without Donor Restrictions$10,867,154$11,762,819▲ $895,665
Total Net Assets Fund Balance$49,894,601$54,142,558▲ $4,247,957
Total Liabilities and Net Assets / Fund Balance$51,065,517$55,432,051▲ $4,366,534

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,153,766$140,974$1,294,740
Equipment$50,101$66,822$116,923

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$40,866,595$321,109▲ $5,161,406-$47,724,708
2023$34,370,949$284,708▲ $7,779,747-$40,866,595
2022$31,895,080$129,852▲ $3,716,327-$34,370,949
2021$38,607,677$132,506▼ $5,713,178-$31,895,080
2020$26,080,096$5,368,197▲ $8,257,808-$38,607,677
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy HernonExecutive DiFT$103,000$103,000

Board Members and Trustees

NameTitle
Jeffrey DehaanChair
Mike BiverVice Chair
Kate WadeDirector
Kelli WegenerDirector
Maggie RiveraDirector
Matt PerleyDirector
Rocio Del CastilloDirector
Stacy DoughtyDirector
Stacy MasonDirector
Charles YagerSecretary
Shelly SpataTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$660,203
Program Service Revenue
$486,538
Investment Income
$2,069,444
Other Revenue
$0
All Other Contributions
$660,203
Change in Net Assets
$599,494

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$70,596Ave High/low Date of Gift
Total Noncash Contributions1$70,596-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,033,949
Revenue Not Reported on Financial Statements
$182,236
Revenue Not Reported on Form 990
$3,738,465
Other Revenue Adjustments
$140,814
Total Revenue per Audited Statements
$6,772,414
Total Revenue per Form 990
$3,216,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,292,283
Other Expenses$856,800
Salaries, Compensation, and Employee Benefits$467,608
Total Fundraising Expense$218,846
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,242,617--$1,242,617
Fees for Services Management$486,533--$486,533
Other Salaries and Wages$87,245$139,349$79,027$305,621
Current Officers, Directors, Trustees, and Key Employees$30,900$46,350$25,750$103,000
Grants to Domestic Individuals$49,666--$49,666
Depreciation Depletion$25,490$15,126$8,067$48,683
Fees for Service Investment Mgmnt Fees-$41,422-$41,422
Payroll Taxes$9,413$14,795$8,348$32,556
Other Employee Benefits$7,642$12,012$6,777$26,431
Fees for Services Accounting-$24,326-$24,326
Conferences and Meetings$1,175$10,370$10,060$21,605
Occupancy$9,790$6,923$3,747$20,460
Other Expenses$50,000$22,718$15,523$15,523
Insurance$7,687$4,561$2,433$14,681
Advertising--$13,114$13,114
All Other Expenses$44$7,541$39$7,624
Office Expenses$1,477$2,438$2,527$6,442
Fees for Services Other$1,500$450-$1,950
Total Functional Expenses$2,049,464$348,381$218,846$2,616,691

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,616,691
Expenses per Audited Statements$2,524,457
Total Expenses per Audited Statements$2,524,457
Expenses Not Reported on Financial Statements$92,234
Other Expense Adjustments$50,812
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Family Health Parnership ClinicCrystal Lake, IL501c3General Support$166,646
City of WoodstockWoodstock, ILGovSplash Pad$94,211
Warp Corps L3cWoodstock, IL501c3Print Shop Support$61,359
Woodstock Food PantryWoodstock, IL501c3General Support$50,000
Veterans Path to HopeCrystal Lake, IL501c3Program Support$40,000
The BreakCrystal Lake, IL501c3General Support$37,500
New Directions Addiction RecoveryWoodstock, IL501c3General Support$35,000
22nd Judicial Circuit - Office ofWoodstock, ILGovGeneral Support$30,827
The Land Conservancy of MchenryWoodstock, IL501c3General Support$30,230
Farmworker and Landscaper AdvocacyChicago, IL501c3Advocacy Projects$30,000
Independence Health & TherapyWoodstock, IL501c3Program Support$29,797
TOBY'S FUND FOR REPRODUCTIVE HEALTHWoodstock, IL501c3General Support$28,702
Nami of Mchenry CountyCrystal Lake, IL501c3General Support$28,127
Pioneer Center for Human ServicesMchenry, IL501c3General Support$27,500
Main Stay Therapeutic FarmRichmond, IL501c3General Support$26,526
Casa of Mchenry CountyCrystal Lake, IL501c3General Support$25,500
Kids in Need of Mchenry CountyMchenry, IL501c3General Support$25,000
Mchenry County Historical SocietyUnion, IL501c3General Support$25,000
Home of the Sparrow IncWoodstock, IL501c3General Support$23,178
Crystal Lake Food Pantry IncCrystal Lake, IL501c3General Support$22,846
Consumer Credit Counseling ServiceWoodstock, IL501c3Program Support$22,500
Mchenry County ConservationRichmond, IL501c3General Support$21,821
Northern Illinois Food BankGeneva, IL501c3General Support$20,500
Child Advocacy Center of MchenryCrystal Lake, IL501c3General Support$20,000
Crystal Lake StrikersCrystal Lake, IL501c3General Suppport$20,000
Mchenry County Economic DevelopmentCrystal Lake, IL501c3Workforce Devel.$20,000
Raue Center for the ArtsCrystal Lake, IL501c3General Support$20,000
Refuge for WomenCrystal Lake, IL501c3General Support$20,000
Big Brothers Big Sisters of MchenryCrystal Lake, IL501c3Program Support$15,608
Bravehearts Therapeutic Riding &Harvard, IL501c3General Support$15,148
Dorr TownshipWoodstock, ILGovGeneral Support$14,820
Girls on the Run of NorthwestCrystal Lake, IL501c3General Support$12,000
ANDREW'S ASSISTHuntley, IL501c3General Support$10,000
ChattergirlsCrystal Lake, IL501c3General Support$10,000
Clayworkers Guild of IllinoisWoodstock, IL501c3General Support$10,000
Cycling Without Age MchenryCrystal Lake, IL501c3General Support$10,000
Dogs on the Go Hearing AssistanceWonder Lake, IL501c3General Support$10,000
Grief GuideOakwood Hills, IL501c3General Support$10,000
HERZOG'S HEROES INCCrystal Lake, IL501c3General Support$10,000
Theatre 121Woodstock, IL501c3General Support$10,000
Turning PointWoodstock, IL501c3General Support$10,000
Veterans R&rBull Valley, IL501c3General Support$10,000
Woodstock Rotary FoundationWoodstock, IL501c3General Support$9,306
Animal House Shelter IncHuntley, IL501c3Damage Repair$8,000
Woodstock Christmas Clearing HouseWoodstock, IL501c3General Support$7,646
Habitat for Humanity of MchenryMchenry, IL501c3General Support$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$1,243,436
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The finance committee and staff review the draft form 990. After committee review, the full board reviews and approves the return prior to filing. Board members receive the draft in advance and may request additional information before approval.

Form 990, Page 6, Part VI, Line 12C

All new employees, board members, and volunteers are required to sign the conflict of interest policy at the start of their service. Each year, all board members and volunteers sign an updated policy statement. Potential conflicts, if any, are noted in the minutes of meetings, and board members abstain from voting in situations where a conflict may exist.

Form 990, Page 6, Part VI, Line 15A

The board annually reviews the compensation of the executive director based on performance evaluation and established goals and objectives. Reasonableness of compensation is determined by reviewing compensation data of similar organizations.

Form 990, Page 6, Part VI, Line 19

A copy of the governing documents, conflict of interest policy, and financial statements are available upon request for the same period as required under irc section 6104(d). The community foundation has their confidentiality policy and most recent from 990's publicly available on their website.

Filing and Contact Details

Filer

Filer Name
The Community Foundation for
EIN
36-4465219
Phone
8153384483
Address
33 E WOODSTOCK ST, CRYSTAL LAKE, IL 60014

Signing Officer

Name
Jeffrey Dehaan
Title
Chair
Phone
8153384483
Signed
2025-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Dehaan
Formed
2001
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
60

Preparer

Firm
Estep Burkey Simmons LLC
Address
PO BOX 42, MUNCIE, IN 47308-0042
Preparer
Patrick W Burkey
Phone
7652847554
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The community foundation for mchenry county advances its mission through strategic grantmaking, donor-advised funds, and community leadership. It manages permanent endowment funds, donor-advised funds, scholarship funds, and other charitable funds established by individuals, families, businesses, and organizations. These funds are invested according to board-approved policies to support sustainable annual grant distributions while preserving donor intent. Through informed grantmaking, the community foundation provides grants primarily to nonprofit organizations serving mchenry county, addressing pressing community needs and supporting ongoing operations. The community foundation also serves as a convener and leader across the community, fostering collaboration, sharing knowledge, and strengthening local capacity to meet current and future needs.

Form 990, Part XI, Line 9

Change in value of term trust 22,691 agency revenue -140,814 agency expenses 50,812 total -67,311

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To provide resources to achieve the mission and goals of the community foundation for mchenry county.

Schedule D, Page 3, Part X

The foundation recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely- than-not test, no tax benefit will be recorded. The foundation has examined this issue and has determined there are no material contingent tax liabilities. The foundation's federal and state exempt organization tax returns for 2021, 2022, and 2023 are subject to examination by the internal revenue service and the state of illinois. Returns are generally subject to examination for three years after they are filed.

Schedule D, Page 4, Part XI, Line 2D

Change in value of term trust 22,691

Schedule D, Page 4, Part XI, Line 4B

AGENCY REVENUE 140,814

Schedule D, Page 4, Part XII, Line 4B

AGENCY EXPENSES 50,812

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IRS990/MissionDesc0THE COMMUNITY FOUNDATION FOR MCHENRY COUNTY'S MISSION IS TO PHILANTHROPICALLY ADDRESS THE NEEDS OF MCHENRY COUNTY BY PROVIDING LEADERSHIP, GRANTING RESOURCES, STEWARDING ASSETS, AND FOSTERING AWARENESS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1TEN PERCENT SUPPORT LIMITATION: THE COMMUNITY FOUNDATION FOR MCHENRY COUNTY (CFMC), WITH A PUBLIC SUPPORT PERCENTAGE OF 30.34%, IS ABOVE THE 10% THRESHOLD AND WELL ON ITS WAY TO THE 33 1/3% OF PUBLIC SUPPORT. ATTRACTION OF PUBLIC SUPPORT: SINCE ITS INCEPTION, CFMC HAS BEEN ORGANIZED AND OPERATED TO ATTRACT PUBLIC SUPPORT. WHILE EARLIER YEARS WERE FOCUSED ON SEED DONORS, IT HAS ALWAYS BEEN A MAJOR RESPONSIBILITY OF THE EXECUTIVE DIRECTOR TO FUNDRAISE. IN 2023, CFMC HIRED A NEW EXECUTIVE DIRECTOR, AMY HERNON. IN HER SHORT TENURE AT CFMC SHE HAS ALREADY BEEN VERY SUCCESSFUL IN RAISING FUNDS FROM NEW SOURCES. AMY HAS OVER TWENTY YEARS OF FUNDRAISING EXPERIENCE AND IS WELL EQUIPPED TO SECURE FUNDS FROM NEW DONORS. SHE ALSO RECENTLY HIRED A DIRECTOR OF PHILANTHROPY TO LEAD ALL SUCH ACTIVITIES. ADDITIONALLY, CFMC ESTABLISHED A STANDING DEVELOPMENT COMMITTEE ON THE BOARD OF DIRECTORS TO ASSIST IN FUNDRAISING ACTIVITIES. IN ADDITION TO STRUCTURE AND STAFF CHANGES, CFMC IS RE-ESTABLISHING AN EXPANDED GIVING SOCIETY-GIVE360, TO ATTRACT INDIVIDUAL DONORS AT ALL LEVELS. PERCENTAGE OF FINANCIAL SUPPORT: AS STATED ABOVE, CFMC'S PERCENTAGE OF PUBLIC SUPPORT EXCEEDS THE 10% THRESHOLD COMFORTABLY AT 30.34%. THE CFMC INTENDS TO CONTINUE TO EXPAND ITS PUBLIC SUPPORT THROUGH ITS ESTABLISHED ONGOING FUNDRAISING ACTIVITIES AND THROUGH ITS EXPANDED STAFF. THE PUBLIC SUPPORT PERCENTAGE INCREASED FROM THE PRIOR YEAR AND THE CFMC EXPECTS TO PASS THE PUBLIC SUPPORT TEST FOR THE 9/30/2025 TAX RETURN. SOURCES OF SUPPORT: WITH THE EXCEPTION OF A DONOR, WHO IS CFMC'S LARGEST SEED DONOR, THE CFMC HAS NEVER RELIED ON A SINGLE DONOR OR FAMILY AS A PRIMARY SOURCE OF SUPPORT. THE CFMC HAS STRIVEN TO EXPAND ITS DONOR BASE AND, SINCE 2016, HAS AVERAGED BETWEEN 200 AND 250 DIFFERENT DONORS ANNUALLY. THE DONOR MENTIONED ABOVE PASSED AWAY IN JANUARY 2024. REPRESENTATIVE GOVERNING BODY: IN RECRUITING AND SELECTING BOARD MEMBERS CFMC HAS SOUGHT TO ATTRACT AN ARRAY OF BOARD MEMBERS FROM EVERY PART OF THE COUNTY. THE INDIVIDUALS REPRESENT A CROSS SECTION OF PROFESSIONS, AGE GROUPS, ETHNICITIES AND SKILL SETS THAT MIRROR AS MUCH AS POSSIBLE THE MCHENRY COUNTY COMMUNITY ITSELF. THE BOARD MEMBERS ARE FULLY INDEPENDENT FROM MAJOR DONORS TO CFMC. AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: AFTER PURCHASING A BUILDING IN DOWNTOWN CRYSTAL LAKE WHICH IS AT THE HEART OF MCHENRY COUNTY, CFMC HAS REIMAGINED AND RENOVATED THE SPACE TO ACCOMMODATE MEETING SPACES FOR LOCAL NON-PROFIT ORGANIZATIONS. THIS SPACE, KNOWN AS THE PHILANTHROPY CENTER NOT ONLY PROVIDES PUBLIC MEETING SPACES, BUT ALSO PROVIDES OFFICE SPACE FOR NEW NON-PROFIT ORGANIZATIONS THAT MAY NOT HAVE OFFICE SPACE OTHERWISE. THE CFMC HAS RECEIVED A WAIVER OF PROPERTY TAXES FROM MCHENRY COUNTY ON THE BASIS OF ITS STATUS AS A CHARITABLE ORGANIZATION. ADDITIONALLY, THIS SPACE ALLOWS CFMC TO PROVIDE FREE PROGRAMMING TO THE COMMUNITY ABOUT PHILANTHROPY. ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS: THESE PROVISIONS ARE NOT APPLICABLE TO THE CFMC BECAUSE IT IS NOT A MEMBERSHIP ORGANIZATION. ADVERSE IMPACT IF REQUESTED STATUS NOT RECEIVED: QUALIFIED CHARITABLE CONTRIBUTIONS FROM RETIREMENT ACCOUNTS ARE A POPULAR FORM OF GIFTING BY DONORS. THE CONTINUED CLASSIFICATION AS A PUBLICLY SUPPORTED ORGANIZATION WOULD ALLOW CFMC TO RECEIVE THESE TYPES OF GIFTS. THE INABILITY TO RECEIVE QUALIFIED CHARITABLE GIFTS WOULD BE AN ADVERSE IMPACT. IT IS IMPORTANT FOR CFMC TO BE RECLASSIFIED AS A PUBLIC CHARITY IN ORDER TO GROW ITS INDEPENDENT PUBLIC SUPPORT IN WAYS MORE TAILORED TO THEIR SPECIFIC COMMUNITY'S NEEDS AND FUNDRAISING CAPACITY.
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