Liabilities / Assets
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Amazing X Charitable Trust
990 • Fiscal year 2013 • EIN 38-2234075
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
7th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$5,847,063
Up $611,588 (+12%) from 2012
Net Assets
Up$5,847,063
Up $611,588 (+12%) from 2012
Liabilities
Flat$0
Flat from 2012
Revenue And Expenses
Revenue
$273,207
No earlier filing loaded for comparison.
Expenses
Down$257,636
Down $12,402 (-4.6%) from 2012
Net Income
$15,571
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Aug 7, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $949,465
Mission and Program Overview
Mission
To support, benefit and perform the functions of, and carry out the purpose of fremont area community foundation through grants which benefit people with disabilities as well as general charitable purposes in newaygo county and the surrounding area.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $4,926,078 | $5,840,434 | ▲ $914,356 |
| Investments in Publicly Traded Securities | $293,224 | $0 | ▼ $293,224 |
| Cash and Non-Interest-Bearing Accounts | $13,980 | $4,358 | ▼ $9,622 |
| Prepaid Expenses and Deferred Charges | $2,193 | $2,271 | ▲ $78 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $5,235,475 | $5,847,063 | ▲ $611,588 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $5,235,475 | $5,847,063 | ▲ $611,588 |
| Total Net Assets Fund Balance | $5,235,475 | $5,847,063 | ▲ $611,588 |
| Total Liabilities and Net Assets / Fund Balance | $5,235,475 | $5,847,063 | ▲ $611,588 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | - | - |
| Other Land Buildings | $0 | - | - |
| Land | $0 | - | - |
| Equipment | $0 | - | - |
| Leasehold Improvements | $0 | - | - |
| Other Securities | $5,840,434 | - | - |
| Closely Held Equity Interests | $0 | - | - |
| Financial Derivatives | $0 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $5,235,474 | - | ▲ $869,225 | $2,808 | $5,847,063 |
| 2012 | $4,839,161 | - | ▲ $666,351 | $2,843 | $5,235,474 |
| 2011 | $5,281,176 | - | ▼ $160,379 | $3,069 | $4,839,161 |
| 2010 | $4,870,815 | - | ▲ $697,255 | $3,189 | $5,281,176 |
| 2009 | $4,076,988 | - | ▲ $1,077,460 | $3,999 | $4,870,815 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ted Caris | President |
| Bridjet Nelson | Trustee |
| Daniel Wheat | Trustee |
| Eric Rounds | Trustee |
| Josephine Toliver | Trustee |
| Kamelia Kerns | Trustee |
| Kathy Misak | Trustee |
| Michael Hamm | Trustee |
| Stan Van Singel | Trustee |
| Hendrick Jones | Trustee-part Year |
| Lynne Robinson | Trustee-part Year |
| Christine Tiernan | Secretary/treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $273,207
- Other Revenue
- $0
- Change in Net Assets
- $15,571
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $273,207
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $596,017
- Other Revenue Adjustments
- $0
- Total Revenue per Audited Statements
- $869,224
- Total Revenue per Form 990
- $273,207
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $200,700 |
| Other Expenses | $56,936 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $200,700 | - | - | $200,700 |
| Fees for Services Management | - | $50,469 | - | $50,469 |
| Fees for Service Investment Mgmnt Fees | - | $3,659 | - | $3,659 |
| Insurance | - | $2,193 | - | $2,193 |
| Fees for Services Accounting | - | $615 | - | $615 |
| Total Functional Expenses | $200,700 | $56,936 | $0 | $257,636 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $257,636 |
| Expenses Not Reported on Financial Statements | $200,700 |
| Other Expense Adjustments | $200,700 |
| Expenses per Audited Statements | $56,936 |
| Total Expenses per Audited Statements | $56,936 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 38-1443367 | - | 501(c)(3) | Activities and Programs That Benefit People With Disabilities as Well as General Charitable Purposes in Newaygo County and the Surronding Area. | $200,700 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Sec A, Line 7A, Members or stockholders electing members of governing body
“The trustees of fremont area community foundation, the supported organization, elect the trustees of the organization.”
Form 990, Part VI, Sec A, Line 7B, Decisions requiring approval by members or stockholders
“The amazing x charitable trust board of trustees accepts and reviews grant applications. The amazing x board of trustees makes one annual grant to fremont area community foundation (the supported organization) and recommends to the foundation which grants to award based on their grant application review. Fremont area community foundation then presents the grant recommendations to their board of trustees for formal approval at one of their regularly scheduled board meetings.”
Form 990, Part VI, Sec B, Line 11B, Review of form 990 by governing body
“A copy of the 990 is sent to each board member either by e-mail or hard copy by mail prior to filing, but the 990 is not discussed at a meeting. This board only meets once a year in september. The board is provided with a timeline for comments and questions on the 990, after which comments or corrections noted by the board are considered prior to filing the 990.”
Form 990, Part VI, Sec B, Line 12C, Conflict of interest policy
“The written policy regarding conflict of interest and duality of interest is shared with each board and committee member annually. Each board/committee member is requested to disclose potential conflict/duality of interest on the conflict/duality of interest disclosure form which is updated on an annual basis. Board/committee members are requested to disclose conflict/duality of interest during any board or committee meeting. After such disclosure and all relevant discussion among all board/committee members, the interested party shall leave the board/committee meeting while the disinterested parties deliberate and take action on the proposal.”
Form 990, Part VI, Sec C, Line 19, Required documents available to the public
“The organization prints statements in its publications and on its supported organization's website that financial statements, form 1023, form 990 and material policies are available upon request.”
Filing and Contact Details
Filer
- EIN
- 38-2234075
- Phone
- 2319245350
Signing Officer
- Name
- Ted Caris
- Title
- President
- Signed
- 2014-08-07
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1978
- Legal Domicile
- Mi
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 13
Preparer
- Preparer
- Kerry Nelson CPA
- Phone
- 6169754100
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2B, Form 990, Section XI, Line 2B
“The organization's financial statements were audited by an independent accountant on a consolidated basis only. The organization's supported organization has an audit committee that assumes responsibility for the oversight of the audit and the selection of an independent accountant. This process has not changed from prior year.”
Financial Statement Notes
Schedule D, Part V, Line 4, Intended uses of endowment funds
“To benefit and support fremont area community foundation by providing a grant to the foundation to be used for grants which benefit people with disabilites as well as general charitable purposes in newaygo county and the surrounding area.”
Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote
“The internal revenue service has ruled that the foundation and its supporting organizations are public charities as described in sections 509(a)(1), 509(a)(3), and 170(b)(1)(a)(vi) of the internal revenue code. Consequently, the foundation is exempt from federal income tax. The community foundation has analyzed the tax positions in federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions, to identify potential uncertain tax postions. The community foundation treats interest and penalties attributable to income taxes, and reflects any charges for such, to the extent they arise, as a component of its mangement and general expenses. The community foundation has evaluated its income tax filing postions for the fiscal years 2010 through 2013, the years which remain subject to examination as of december 31, 2013. The community foundation concluded that there are no uncertain tax positions requiring recognition in the community foundation's combined financial statements. The community foundation does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions,or credits cliamed or expected to be claimed) to significantly change in the next twelve months. The community foundation does not have any amounts accrued for interest and penalties related to utbs at december 31, 2013 or 2012, and is not aware of any claims for such amounts by federal or state income tax authorities.”
Schedule D, Part XII, Line 4B, Other expenses in form 990 not in audited financial statements
“Related entity grants - 200700;”
Raw XML AppendixShowing 400 of 560 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/MissionDesc | 0 | TO SUPPORT, BENEFIT AND PERFORM THE FUNCTIONS OF, AND CARRY OUT THE PURPOSE OF FREMONT AREA COMMUNITY FOUNDATION THROUGH GRANTS WHICH BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. |
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| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 8 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 200700 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1 | 0 | FREMONT AREA COMMUNITY FOUNDATION |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 56936 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 596017 |
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| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | MUTUAL FUNDS |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 273207 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | TO BENEFIT AND SUPPORT FREMONT AREA COMMUNITY FOUNDATION BY PROVIDING A GRANT TO THE FOUNDATION TO BE USED FOR GRANTS WHICH BENEFIT PEOPLE WITH DISABILITES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FOUNDATION AND ITS SUPPORTING ORGANIZATIONS ARE PUBLIC CHARITIES AS DESCRIBED IN SECTIONS 509(A)(1), 509(A)(3), AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX. THE COMMUNITY FOUNDATION HAS ANALYZED THE TAX POSITIONS IN FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSTIONS. THE COMMUNITY FOUNDATION TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS MANGEMENT AND GENERAL EXPENSES. THE COMMUNITY FOUNDATION HAS EVALUATED ITS INCOME TAX FILING POSTIONS FOR THE FISCAL YEARS 2010 THROUGH 2013, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF DECEMBER 31, 2013. THE COMMUNITY FOUNDATION CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COMMUNITY FOUNDATION'S COMBINED FINANCIAL STATEMENTS. THE COMMUNITY FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS,OR CREDITS CLIAMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COMMUNITY FOUNDATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2013 OR 2012, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RELATED ENTITY GRANTS - 200700; |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4, Intended uses of endowment funds |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 5840434 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 257636 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 273207 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 869224 |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 200700 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,847,063
- Liabilities
- $0
- Net assets
- $5,847,063
- Revenue
- $273,207
- Expenses
- $257,636
- Net income
- $15,571