Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
Bay Area Community Foundation
EIN 38-2418086 • 501(c)3 • Bay City, MI
Profile
The mission of bacf is to fulfill a wide array of donors'charitable wishes throughout bay and arenac counties (michigan) by building permanent endowment funds and serving as a leader for community improvement through effective grantmaking and collaboration.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.04x
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
8th percentile
Higher top officer pay than 8% of similar nonprofits.
Top officer pay equals 1.8% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Balance Sheet
Assets
Up$63,933,831
Up $7,211,777 (+13%) from 2023
Liabilities
Up$2,793,334
Up $110,027 (+4.1%) from 2023
Net Assets
Up$61,140,497
Up $7,101,750 (+13%) from 2023
Revenue
Up$5,585,517
Up $1,699,237 (+44%) from 2023
Expenses
Down$3,077,345
Down $276,609 (-8.2%) from 2023
Net Income
Up$2,508,172
Up $1,975,846 (+371%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $63,933,831
- Liabilities
- $2,793,334
- Net assets
- $61,140,497
- Revenue
- $5,585,517
- Expenses
- $3,077,345
- Net income
- $2,508,172
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 13, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $7,387,424
Mission and Program Overview
Mission
The mission of bacf is to fulfill a wide array of donors' charitable wishes throughout bay and arenac counties (michigan) by building permanent endowment funds and serving as a leader for community improvement through effective grantmaking and collaboration.
To fulfill a wide array of donors'charitable wishes throughout bay and arenac counties.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $50,135,524 | $56,434,387 | ▲ $6,298,863 |
| Savings and Temporary Cash Investments | $4,832,401 | $6,123,184 | ▲ $1,290,783 |
| Land, Buildings, and Equipment, Net | $1,204,001 | $1,150,270 | ▼ $53,731 |
| Investments Other Securities | $279,900 | $97,224 | ▼ $182,676 |
| Cash and Non-Interest-Bearing Accounts | $202,228 | $62,150 | ▼ $140,078 |
| Prepaid Expenses and Deferred Charges | $27,088 | $27,656 | ▲ $568 |
| Total Assets | $56,722,054 | $63,933,831 | ▲ $7,211,777 |
| Other Assets Total | $40,912 | $38,960 | ▼ $1,952 |
| Liabilities | |||
| Other Liabilities | $2,482,414 | $2,732,742 | ▲ $250,328 |
| Grants Payable | $144,348 | $0 | ▼ $144,348 |
| Accounts Payable and Accrued Expenses | $40,495 | $33,442 | ▼ $7,053 |
| Deferred Revenue | $16,050 | $27,150 | ▲ $11,100 |
| Total Liabilities | $2,683,307 | $2,793,334 | ▲ $110,027 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $50,091,759 | $57,044,190 | ▲ $6,952,431 |
| Net Assets With Donor Restrictions | $3,946,988 | $4,096,307 | ▲ $149,319 |
| Total Net Assets Fund Balance | $54,038,747 | $61,140,497 | ▲ $7,101,750 |
| Total Liabilities and Net Assets / Fund Balance | $56,722,054 | $63,933,831 | ▲ $7,211,777 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $621,251 | $117,999 | $739,250 |
| Leasehold Improvements | $218,371 | $215,241 | $433,612 |
| Land | $296,992 | - | $296,992 |
| Equipment | $13,656 | $23,487 | $37,143 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $51,067,477 | $2,947,735 | ▲ $7,193,743 | - | $58,270,687 |
| 2023 | $43,686,793 | $2,032,718 | ▲ $8,279,324 | - | $51,067,477 |
| 2022 | $52,138,404 | $3,573,107 | ▼ $9,347,059 | - | $43,686,793 |
| 2021 | $45,759,801 | $1,794,561 | ▲ $6,752,875 | - | $52,138,404 |
| 2020 | $40,082,506 | $1,124,284 | ▲ $6,628,885 | - | $45,759,801 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Diane Mahoney | President & CEO - Thru 9/24 | FT | $89,936 | $11,114 | $101,050 |
| Shawna Walraven | President & CEO - as of 10/24 | FT | $28,395 | $1,762 | $30,157 |
Board Members and Trustees
| Name | Title |
|---|---|
| Karen Tighe | Chair |
| Andy Dwan | Vice Chair |
| Darold Newton | Trustee |
| Diane M Morley | Trustee |
| Guy Moulthrop | Trustee |
| Jennifer Williams | Trustee |
| Lindsay Stevens Eggers | Trustee |
| Matt Schmidt | Trustee |
| Matt Travis | Trustee |
| Max Holman | Trustee |
| Michael Gavin | Trustee |
| Michael Wegener | Trustee |
| Renee Gougeon Gurski | Trustee |
| Tiffany Torain | Trustee |
| Trish Burns | Trustee |
| Carter Lijewski | Trustee as of 5/24 |
| Gretchen Wagner | Trustee as of 5/24 |
| Todd Clements | Trustee as of 5/24 |
| Barb Engelhardt-carter | Trustee Thru 5/24 |
| Brandon Hofmeister | Trustee Thru 5/24 |
| Danielle Krupp | Secretary |
| Laura Ebel | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,585,530
- Program Service Revenue
- $0
- Investment Income
- $2,871,008
- Other Revenue
- $128,979
- All Other Contributions
- $2,558,460
- Change in Net Assets
- $2,508,172
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 2 | $117,324 | Fair Market Value (FMV) |
| Clothing and Household Goods | - | $25,717 | Fair Market Value (FMV) |
| Total Noncash Contributions | 2 | $143,041 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,174,199
- Revenue Not Reported on Financial Statements
- $411,318
- Revenue Not Reported on Form 990
- $4,901,251
- Other Revenue Adjustments
- $411,318
- Total Revenue per Audited Statements
- $10,075,450
- Total Revenue per Form 990
- $5,585,517
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $1,974,675 |
| Salaries, Compensation, and Employee Benefits | $552,654 |
| Other Expenses | $550,016 |
| Total Fundraising Expense | $94,936 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $1,363,280 | - | - | $1,363,280 |
| Grants to Domestic Individuals | $611,395 | - | - | $611,395 |
| Other Salaries and Wages | $148,792 | $151,132 | $39,241 | $339,165 |
| Current Officers, Directors, Trustees, and Key Employees | $57,561 | $58,465 | $15,181 | $131,207 |
| Occupancy | $2,074 | $91,939 | $547 | $94,560 |
| Fees for Service Investment Mgmnt Fees | - | $71,077 | - | $71,077 |
| Information Technology | $23,831 | $24,206 | $6,285 | $54,322 |
| Depreciation Depletion | $636 | $52,929 | $168 | $53,733 |
| Other Employee Benefits | $16,127 | $16,381 | $4,253 | $36,761 |
| Payroll Taxes | $15,314 | $15,555 | $4,039 | $34,908 |
| Fees for Services Accounting | $13,618 | $13,832 | $3,591 | $31,041 |
| Office Expenses | $11,265 | $11,812 | $2,971 | $26,048 |
| Insurance | $5,249 | $12,807 | $1,384 | $19,440 |
| Fees for Services Management | $6,142 | $6,238 | $1,620 | $14,000 |
| Conferences and Meetings | $5,065 | $5,144 | $1,336 | $11,545 |
| Pension Plan Contributions | $4,656 | $4,729 | $1,228 | $10,613 |
| Fees for Services Legal | $4,297 | $4,364 | $1,133 | $9,794 |
| Other Expenses | $2,895 | $2,941 | $764 | $6,600 |
| All Other Expenses | $1,145 | $1,163 | $302 | $2,610 |
| Travel | $1,083 | $1,100 | $286 | $2,469 |
| Total Functional Expenses | $2,394,584 | $587,825 | $94,936 | $3,077,345 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,077,345 |
| Total Expenses per Audited Statements | $2,973,700 |
| Expenses per Audited Statements | $2,916,355 |
| Expenses Not Reported on Financial Statements | $160,990 |
| Other Expense Adjustments | $160,990 |
| Expenses Not Reported on Form 990 | $57,345 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Studio 23the Arts Center | Bay City, MI | 501(c)(3) | Studio 23 Accessability Project & Exhibit , Lift Upgrade to Elevator for Accessibility, Disbursement of Designated Funds | $89,118 |
| United Way of Bay County | Bay City, MI | 501(c)(3) | Light Up the Holidays for Alice, Food Forward Advancing Access for Alice, Back to School Clothing Program | $63,500 |
| Bay Arenac Intermediate School District | Bay City, MI | Government | Bay-arenac Isd Career Center Health Technology and Law Enforcement Programs, Baisd Career Center Cte Summer Camp, 3d Printed Robotic Dog, College Readiness and Future Planning Education | $63,301 |
| City of Bay City | Bay City, MI | Government | WEDNESDAYS IN THE PARK, NEW FLOOD LIGHT FOR CITY HALL, CITIZEN'S PUBLIC SAFETY ACADEMY, REPAIRS FOR RIVERWALK RAILTRAIL IN VETS PARK, | $48,741 |
| DOW BAY AREA FAMILY YOUNG MEN'S CHRISTIAN ASSOCIATION | Bay City, MI | 501(c)(3) | Adaptive Aquatic Water Therapy Life Jackets and Pool Rafts, Breakfast With Santa 2024, Summer Camp Scholarship, Disbursement of Designated Funds | $45,165 |
| Bay County Child & Senior Citizen Center | Bay City, MI | 501(c)(3) | The Dementia Training Project (dtp), New Playground Equipment for the Childcare Program, Asbestos Removal and Installation of New Flooring | $43,000 |
| County of Bay | Bay City, MI | Government | Dow Grant for Linwood Scenic Access Site | $43,000 |
| BAY AREA WOMEN'S CENTER | Bay City, MI | 501(c)(3) | Distribution of Designated Funds, Emergency Shelter Food Program, Summer Awareness and Educational Activities | $41,433 |
| Saginaw Basin Land Conservancy | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds | $34,939 |
| State Theatre of Bay City | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds | $31,054 |
| Baysail | Bay City, MI | 501(c)(3) | Science Under Sail Matching Grant, Disbursement of Designated Funds | $28,594 |
| Disability Services Resource Center | Bay City, MI | 501(c)(3) | Gutters, Downspouts, Fascia & Soffit Needs, New Trailer to Transport Ramp Building Materials, Scholarships for the Summer Special Needs Program, a Pallet Racking System to Help Store Medical Equipment | $25,490 |
| Bay County Habitat for Humanity | Bay City, MI | 501(c)(3) | Neighborhood Revitalization | $25,000 |
| Do-all Inc | Bay City, MI | 501(c)(3) | Do-all, Inc. Wheelchair-accessible Van, Community Connections Program, Disbursement of Designated Funds | $24,965 |
| Boys & Girls Clubs of the Great Lakes Bay Region | Bay City, MI | 501(c)(3) | CLUB LEAGUE: A SAFE PLACE TO PLAY AND CREATE , STUDIO ARTISTRY, DISBURSEMENT OF DESIGNATED FUNDS | $24,000 |
| Great Lakes Bay Foundation | Bay City, MI | 501(c)(3) | Youth Mental Health First Aid Training in Bay County | $23,500 |
| Bay Community Tennis Association | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds, Enhancement of Jopke/shaw Park | $22,809 |
| Bay County Library System | Bay City, MI | Government | FACES GRANT IN HONOR OF BOB AND JOYCE HETZLER FOR THE CHILDREN'S DEPARTMENT, DISBURSEMENT OF DESIGNATED FUNDS, | $21,445 |
| The Conservation Fund | Bay City, MI | 501(c)(3) | 2024 State of the Bay Conference Support, Saginaw Bay Sturgeon Restoration Documentary | $21,000 |
| Can Council Great Lakes Bay Region | Saginaw, MI | 501(c)(3) | DISBURSEMENT OF DESIGNATED FUNDS, PREVENTION EDUCATION PROGRAM: SAFE BABY, BAY COUNTY CASA HOLIDAY PARTY | $19,121 |
| Humane Society of Bay County | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds | $18,783 |
| City of Auburn | Auburn, MI | Government | Auburn Park Fit & Fun Project | $17,701 |
| Foster Families Navigation & Resource Center | Bay City, MI | 501(c)(3) | Foster Systems Support, Resource Boutique Assistance, Pre0teen & Teen Support | $17,150 |
| The Little Forks Conservancy Inc | Midland, MI | 501(c)(3) | REVITALIZING THREE PONDS: CREATING RECREATIONAL AND ENVIRONMENTAL OPPORTUNITIES IN BAY COUNTY | $16,500 |
| Saginaw Bay Community Sailing Association | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds, Youth Sailing Camp Program Expansion | $16,349 |
| Bay City Public Schools | Bay City, MI | Government | Dowgives Grant to Various School Teams, the Warriorbots-robotics Team 5603, Counting on Our Community for Job Skills, Hms Leo Club, Empowering Students Through Clothing Support for Formal Events, Job Interviews, and Daily Needs, a Story for All Children | $16,000 |
| Midland Area Community Foundation | Midland, MI | 501(c)(3) | Catchafire Capacity Building for 30 Bay County Nonprofit Organizations | $15,000 |
| United We Go | Bay City, MI | 501(c)(3) | 2024 City of Mural Community Festival | $15,000 |
| Big Brothers Big Sisters of the Great Lakes Bay Region | Midland, MI | 501(c)(3) | Disbursement of Designated Funds | $13,682 |
| Saginaw Valley State University | University Center, MI | Government | Svsu Student Entrepreneurs, Public Art Passport, Glbr Youth Leadership Institute | $13,000 |
| Essexville Hampton Public Schools | Essexville, MI | Government | GIRL'S ROBOTICS TEAM, TAKE HOME 3D PRINTING FOR STUDENTS, BUILDING INCLUSION IN BAY COUNTY, NATIONAL HONORS SOCIETY | $12,999 |
| Arenac County Historical Society | Au Gres, MI | 501(c)(3) | Disbursement of Designated Funds Omer Courthouse Research Center | $12,831 |
| Good Samaritan Rescue Mission of Bay City | Bay City, MI | 501(c)(3) | Food Service Equipment | $12,297 |
| Friends of Bay City State Park | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds for Repairs and Improvements at the State Park | $12,271 |
| Westminster Presbyterian Church | Bay City, MI | 501(c)(3) | End of School Block Party to Connect Families With Local Nonprofits, Christmas Joy, Disbursement of Designated Funds | $12,151 |
| Bangor Township Schools | Bay City, MI | Government | Sports Team, John Glenn Class of 2026/mindfulness Club, Building Inclusion in Bay County | $12,000 |
| Girl Scouts Heart of Michigan | Saginaw, MI | 501(c)(3) | Girl Scouting in Arenac and Bay Counties | $12,000 |
| Northern Bay Ambulance and Rescue Service | Pinconning, MI | 501(c)(3) | Purchase of Ems Equipment | $10,735 |
| Six Rivers Regional Land Conservancy | Rochester, MI | 501(c)(3) | Land Prioritization for Water Quality in the Shiawassee River Watershed | $10,595 |
| Bay City Rowing Club | Bay City, MI | 501(c)(3) | Disbursement of Designated Funds, | $10,592 |
| City of Au Gres | Au Gres, MI | Government | City Chapel Improvements | $10,000 |
| Saginaw Valley Naval Ship Museum | Bay City, MI | 501(c)(3) | Preserving Our Significant Naval History | $10,000 |
| Arenac Conservation District | Standish, MI | 501(c)(3) | Furthering Communication Through Signage | $8,886 |
| Hospital Hospitality House of Saginaw | Saginaw, MI | 501(c)(3) | Family Assistance Program (fap) | $8,000 |
| Rayola Inc | West Branch, MI | 501(c)(3) | Rayola Comfort Care for Bay County | $8,000 |
| Mclaren Bay Medical Foundation | Bay City, MI | 501(c)(3) | To Support Recognition Programs | $7,768 |
| Bay County Historical Society | Bay City, MI | 501(c)(3) | The Historical Museum of Bay County Oral History Program. Disbursement of Designated Funds | $7,295 |
| Arenac Opportunities Inc | Standish, MI | 501(c)(3) | A Bridge for Better Living Program, Physical Activities for People With Disabilities | $7,000 |
| Bay County Emergency Food Pantry Network | Bay City, MI | 501(c)(3) | Holiday Basket Program | $7,000 |
| Society for Restoration & Preservation of Masonic Temple Bc | Bay City, MI | 501(c)(3) | Audio Production Studio Equipment, Disbursement of Designated Funds | $6,905 |
| Bay County Pinconning Park | Pinconning, MI | Government | New Playground Equipment. | $6,340 |
| Frankenlust Township | Bay City, MI | Government | Nature Park Accessibility Improvement New Boardwalk | $6,200 |
| Fish Tales Inc | Pinconning, MI | 501(c)(3) | CEO Discretionary Grant to Support Strategic Planning, Steam Programming for Campers | $6,000 |
| Williams Charter Township | Auburn, MI | Government | Player/team Benches | $5,988 |
| Antique Toy & Firehouse Museum | Bay City, MI | 501(c)(3) | Bacf Partnership Grant | $5,707 |
| Gibson Township | Bentley, MI | Government | Gibson Township Park Project | $5,660 |
| Valley Aero Club Inc | Bay City, MI | 501(c)(3) | Distribution of Designated Funds | $5,555 |
| HELL'S HALF MILE EVENTS | Bay City, MI | 501(c)(3) | Disbursement Designated Funds, Portable Stage Purchase | $5,342 |
| Northeast Michigan Arts Council | Standish, MI | 501(c)(3) | 2024 Sound & Light Equipment Acquisition, 2024 Youth Fine Arts Camp | $5,275 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $44,520 |
| Fundraising Direct Expenses | $32,482 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraising | $66,590 | $44,520 | $802 | $43,718 |
| Total Events | $66,590 | $44,520 | $32,482 | $12,038 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Agency Funds Held for Others | $2,732,742 |
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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“An important responsibility of the board of trustees is to review and approve the filing of form 990 with the irs. The policy and procedures outlined here allow for management oversight while protecting donor confidentiality as outlined in bacf's gift and fund acceptance policy (adopted august 9, 2022). Procedure: stewardship committee: reviews form 990 in its entirety (form and all schedules) and makes a recommendation to the board of trustees to approve the filing of the return with the irs. Governance committee: reviews part vi: governance, management, and disclosure of form 990 and makes a recommendation to the board of trustees to approve the filing of the return with the irs. This recommendation for filing is restricted to part vi. The full form 990, except for supporting schedules, is provided to the governance committee. Board of trustees: the entirety of form 990, with individual contribution amounts on schedule b redacted, is provided to the board of trustees with a request for approval to file with the irs.”
Form 990, Part VI, Section B, Line 12C
“Organization consistently monitors the conflict of interest policy to see that it is adhered to. The board members are provided a copy of the conflict of interest policy and are asked to sign a document stating they received and have read the policy on an annual basis. They are also required to list conflicts or duality of interest. These forms are reviewed and board members are asked to declare their conflict/duality when votes are taken. The forms are reviewed by staff and kept on file for seven years.”
Form 990, Part VI, Section B, Line 15A
“The executive committee acts as the governing body responsible for determining the president/ceo's annual compensation. The executive committee is composed of the officers of the organization. The chair of the board of trustees is responsible for coordinating the actions of the executive committee. The chair of the board of trustees gathers comparable compensation for similarly qualified persons in functionally comparable positions at similar organizations. This information is provided by state and national affiliated organizations. The chair of the board of trustees solicits an annual assessment form on the president/ceo from all board trustees. The executive committee reviews the results of the annual assessment and presents their recommendation for approval to the board.”
Form 990, Part VI, Section C, Line 19
“Audited financial statements and form 990 are posted on bacf website. Other governing documents are available upon request at bacf's offices.”
FORM 990, PART VI, SECTION B, LINE 10B:
“The policies of bay area community foundation, including the conflict of interest, whistleblower, and document retention and destruction policies, do apply to its disregarded entity.”
Filing and Contact Details
Filer
- Filer Name
- Bay Area Community Foundation
- EIN
- 38-2418086
- Phone
- 9898934438
- Address
- 1000 ADAMS ST SUITE 200, BAY CITY, MI 48708
Signing Officer
- Name
- Shawna Walraven
- Title
- President & CEO
- Phone
- 9898934438
- Signed
- 2025-05-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Shawna Walraven
- Formed
- 1982
- Legal Domicile
- Mi
- Voting Board Members
- 20
- Independent Board Members
- 20
- Employees
- 10
- Volunteers
- 287
Preparer
- Firm
- Rehmann Robson LLC
- Address
- PO BOX 2025, SAGINAW, MI 48605-2025
- Preparer
- Travis C Bigler CPA
- Phone
- 9897999580
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Agency funds held for others -250,328.”
Form 990, Part XII, Line 2C
“The process for selecting and overseeing the work of the independent auditor has not changed from prior years.”
Financial Statement Notes
PART II, LINE 9:
“During 2003, the foundation was notified it was the beneficiary of the robert carrier estate, which included property located at 10 carrier lane. Therefore, the foundation recorded $190,900 based on initial estimates of the property value. During 2005, the property was legally transferred to the foundation, and was valued at $279,900 at the time of transfer. This property may not be sold or developed by the foundation but rather maintained in its natural state and forever preserved as a nature conservancy. In 2022, the foundation legally split the property into three separate parcels. During 2024, upon approval of the remaining donor family member, one of the parcels was sold to an unrelated entity for proceeds of $205,358 and resulted in a gain on sale of $11,341. The parcels still held by the foundation are recorded $97,224 at december 31, 2024 based on the assessed value of the remaining land.”
PART V, LINE 4:
“The endowment fund income is used in the manner directed by the donors when the fund was established. Funds are established to support scholarships, provide income to a designated agency, support a field of interest, or for unrestricted reasons.”
PART X, LINE 2:
“The foundation has evaluated its income tax filing positions for years 2021 through 2024, the years which remain subject to examination as of december 31, 2024. The foundation concluded that there are no significant uncertain tax positions requiring recognition or disclosure in these consolidated financial statements. The foundation does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The foundation does not have any amounts accrued for interest and penalties related to utbs at december 31, 2024 or 2023, and is not aware of any claims for such amounts by federal or state income tax authorities.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Auction expenses 32,481. Rental expense 24,864.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Fas 136 adjustment 411,318.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Auction expenses 32,481. Rental expense 24,864.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Fas 136 adjustment 160,990.”
Raw XML AppendixShowing 400 of 1,386 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40495 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33442 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO FULFILL A WIDE ARRAY OF DONORS'CHARITABLE WISHES THROUGHOUT BAY AND ARENAC COUNTIES. |
| IRS990/AllOtherContributionsAmt | 0 | 2558460 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 302 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1163 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1145 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2610 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SUZANN E JENSEN CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9898934438 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1000 ADAMS STREET STE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BAY CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48708 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 202228 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 62150 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 15181 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 58465 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 57561 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 131207 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 1336 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 5144 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5065 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 11545 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 1 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 22070 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2585530 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1974675 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2871008 |
| IRS990/CYOtherExpensesAmt | 0 | 550016 |
| IRS990/CYOtherRevenueAmt | 0 | 128979 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2508172 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 552654 |
| IRS990/CYTotalExpensesAmt | 0 | 3077345 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 94936 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5585517 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 16050 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 27150 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 168 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 52929 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 636 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 53733 |
| IRS990/Desc | 0 | THE FOUNDATION PROVIDES GRANTS TO 501( C) (3) NONPROFIT ORGANIZATIONS, MUNICIPALITIES, AND EDUCATIONAL INSTITUTIONS. IN 2024, 291 GRANTS WERE AWARDED IN THE AREAS OF ARTS & CULTURE, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, HEALTH & HUMAN SERVICES, RECREATION AND YOUTH ACTIVITIES |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 1 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3946988 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4096307 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1729084 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 3591 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 13832 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 13618 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 31041 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 1133 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4364 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4297 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9794 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 1620 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 6238 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 6142 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 14000 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 71077 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 71077 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| 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/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 23 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 20 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 21 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 11114 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 1762 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KAREN TIGHE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANDY DWAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LAURA EBEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DANIELLE KRUPP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRANDON HOFMEISTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BARB ENGELHARDT-CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DIANE M MORLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | GUY MOULTHROP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JENNIFER WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TIFFANY TORAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LINDSAY STEVENS EGGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MATT SCHMIDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MAX HOLMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MICHAEL GAVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | TRISH BURNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | RENEE GOUGEON GURSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | DAROLD NEWTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MICHAEL WEGENER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | MATT TRAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | TODD CLEMENTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | CARTER LIJEWSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | GRETCHEN WAGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | DIANE MAHONEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | SHAWNA WALRAVEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 89936 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 28395 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE THRU 5/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE THRU 5/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | TRUSTEE AS OF 5/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | TRUSTEE AS OF 5/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | TRUSTEE AS OF 5/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | PRESIDENT & CEO - THRU 9/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | PRESIDENT & CEO - AS OF 10/24 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 22070 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 32482 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 44520 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 11341 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 132556 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 20 |
| IRS990/GovernmentGrantsAmt | 0 | 5000 |
| IRS990/GrantAmt | 0 | 1363280 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 144348 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 611395 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 611395 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1363280 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1363280 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 1 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 11341 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1877117 |
| IRS990/GrossReceiptsAmt | 0 | 7387424 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 48603 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 20 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 6285 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 24206 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 23831 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 54322 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 1384 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 12807 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 5249 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19440 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2727111 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2727111 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 279900 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 97224 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 50135524 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 56434387 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 356727 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1204001 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1150270 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1506997 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1744561 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 24864 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF BACF IS TO FULFILL A WIDE ARRAY OF DONORS' CHARITABLE WISHES THROUGHOUT BAY AND ARENAC COUNTIES (MICHIGAN) BY BUILDING PERMANENT ENDOWMENT FUNDS AND SERVING AS A LEADER FOR COMMUNITY IMPROVEMENT THROUGH EFFECTIVE GRANTMAKING AND COLLABORATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 54038747 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 61140497 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 143897 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 143897 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 12038 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 12038 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 23739 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 23739 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4843906 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 50091759 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 57044190 |
| IRS990/NoncashContributionsAmt | 0 | 143041 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 547 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 91939 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2074 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 94560 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2971 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11812 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11265 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26048 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 40912 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 38960 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -250328 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4253 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16381 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16127 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 36761 |
| IRS990/OtherExpensesGrp/Desc | 0 | ASSET DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMUNITY PROJECTS |
| IRS990/OtherExpensesGrp/Desc | 2 | CONSERVATORY EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 10607 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 764 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 26804 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15207 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2941 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 36946 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63213 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2895 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 74357 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 63213 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 15207 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6600 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2482414 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2732742 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 93202 |
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