Civic Intelligence

Community Foundation of Marquette

EIN 38-2826563 • 501(c)3 • Marquette, MI

Profile

Mission: to enrich the lives of all people in marquette county, by: connecting donors with community needs, building permanent funds for charitable giving, distributing scholarships and grants, and leading and collaborating to address community opportunities.

228 W Washington St Suite 6Marquette, MI 49855

cfofmc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.03x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

61st percentile

9.2%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

11th percentile

$88,057

Higher top officer pay than 11% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

58th percentile

7.3%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

68%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$26,822,641

Up $1,833,973 (+7.3%) from 2023

Liabilities

Up

$133,343

Up $107,568 (+417%) from 2023

Net Assets

Up

$26,689,298

Up $1,726,405 (+6.9%) from 2023

Operations
Liabilities / Revenue12th percentileNet Margin61st percentile

Revenue

Up

$3,910,816

Up $1,580,400 (+68%) from 2023

Expenses

Up

$3,549,344

Up $1,770,423 (+100%) from 2023

Net Income

Down

$361,472

Down $190,023 (-34%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $10,062,915Liabilities 2010: $10,075Net Assets 2010: $10,052,8402010Assets 2011: $10,756,226Liabilities 2011: $6,421Net Assets 2011: $10,749,8052011Assets 2012: $12,116,478Liabilities 2012: $9,109Net Assets 2012: $12,107,3692012Assets 2013: $13,248,036Liabilities 2013: $6,509Net Assets 2013: $13,241,5272013Assets 2014: $13,410,283Liabilities 2014: $3,226Net Assets 2014: $13,407,0572014Assets 2015: $14,601,492Liabilities 2015: $4,538Net Assets 2015: $14,596,9542015Assets 2016: $15,359,248Liabilities 2016: $5,316Net Assets 2016: $15,353,9322016Assets 2017: $17,454,268Liabilities 2017: $39,040Net Assets 2017: $17,415,2282017Assets 2018: $16,252,458Liabilities 2018: $5,575Net Assets 2018: $16,246,8832018Assets 2019: $19,277,755Liabilities 2019: $6,157Net Assets 2019: $19,271,5982019Assets 2020: $21,749,043Liabilities 2020: $44,483Net Assets 2020: $21,704,5602020Assets 2021: $24,983,976Liabilities 2021: $7,436Net Assets 2021: $24,976,5402021Assets 2022: $22,525,710Liabilities 2022: $46,719Net Assets 2022: $22,478,9912022Assets 2023: $24,988,668Liabilities 2023: $25,775Net Assets 2023: $24,962,8932023Assets 2024: $26,822,641Liabilities 2024: $133,343Net Assets 2024: $26,689,2982024

Highlighted filing

2024

Assets$26,822,641
Liabilities$133,343
Net Assets$26,689,298
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $501,9932010Expenses 2011: $756,5022011Expenses 2012: $867,0152012Revenue 2013: $1,271,577Expenses 2013: $1,085,179Net Income 2013: $186,3982013Revenue 2014: $1,711,486Expenses 2014: $1,008,252Net Income 2014: $703,2342014Revenue 2015: $2,957,485Expenses 2015: $967,176Net Income 2015: $1,990,3092015Revenue 2016: $1,622,599Expenses 2016: $1,046,579Net Income 2016: $576,0202016Revenue 2017: $2,638,335Expenses 2017: $1,186,958Net Income 2017: $1,451,3772017Revenue 2018: $1,965,272Expenses 2018: $1,003,946Net Income 2018: $961,3262018Revenue 2019: $2,871,936Expenses 2019: $1,494,288Net Income 2019: $1,377,6482019Revenue 2020: $1,879,856Expenses 2020: $1,297,398Net Income 2020: $582,4582020Revenue 2021: $3,321,690Expenses 2021: $1,356,886Net Income 2021: $1,964,8042021Revenue 2022: $2,994,805Expenses 2022: $1,680,580Net Income 2022: $1,314,2252022Revenue 2023: $2,330,416Expenses 2023: $1,778,921Net Income 2023: $551,4952023Revenue 2024: $3,910,816Expenses 2024: $3,549,344Net Income 2024: $361,4722024

Highlighted filing

2024

Revenue$3,910,816
Expenses$3,549,344
Net Income$361,472
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,822,641
Liabilities
$133,343
Net assets
$26,689,298
Revenue
$3,910,816
Expenses
$3,549,344
Net income
$361,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.8$0.13$26.7$3.91$3.55$0.36
2023Detailed filing. Detailed filing data is available for this year.$25.0$0.03$25.0$2.33$1.78$0.55
2022Detailed filing. Detailed filing data is available for this year.$22.5$0.05$22.5$2.99$1.68$1.31
2021Detailed filing. Detailed filing data is available for this year.$25.0$0.01$25.0$3.32$1.36$1.96
2020Detailed filing. Detailed filing data is available for this year.$21.7$0.04$21.7$1.88$1.30$0.58
2019Detailed filing. Detailed filing data is available for this year.$19.3$0.01$19.3$2.87$1.49$1.38
2018Detailed filing. Detailed filing data is available for this year.$16.3$0.01$16.2$1.97$1.00$0.96
2017Detailed filing. Detailed filing data is available for this year.$17.5$0.04$17.4$2.64$1.19$1.45
2016Detailed filing. Detailed filing data is available for this year.$15.4$0.01$15.4$1.62$1.05$0.58
2015Detailed filing. Detailed filing data is available for this year.$14.6$0.00$14.6$2.96$0.97$1.99
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$1.71$1.01$0.70
2013Detailed filing. Detailed filing data is available for this year.$13.2$0.01$13.2$1.27$1.09$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.01$12.1$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.01$10.7$0.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.01$10.1$0.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.0
Gross Receipts
$6,858,640
Mission and Program Overview

Mission

Mission: to enrich the lives of all people in marquette county, by: connecting donors with community needs, building permanent funds for charitable giving, distributing scholarships and grants, and leading and collaborating to address community opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$22,598,278$24,841,410▲ $2,243,132
Savings and Temporary Cash Investments$2,284,312$1,734,729▼ $549,583
Pledges and Grants Receivable$47,500$107,500▲ $60,000
Total Assets$24,988,668$26,822,641▲ $1,833,973
Other Assets Total$58,578$139,002▲ $80,424
Liabilities
Other Liabilities$16,982$124,881▲ $107,899
Accounts Payable and Accrued Expenses$8,793$8,462▼ $331
Total Liabilities$25,775$133,343▲ $107,568
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,637,195$26,301,359▲ $2,664,164
Net Assets With Donor Restrictions$1,325,698$387,939▼ $937,759
Total Net Assets Fund Balance$24,962,893$26,689,298▲ $1,726,405
Total Liabilities and Net Assets / Fund Balance$24,988,668$26,822,641▲ $1,833,973

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,325,986$707,709--$387,939
2023$1,398,932$394,025--$1,325,698
2022$296,876$1,564,804--$1,398,932
2021$268,382$512,665--$296,876
2020$295,842$396,751--$268,382
Compensation and Service Providers
Top Officer Pay11th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zosia EppensteinerCEOFT$85,568$2,489$88,057

Board Members and Trustees

NameTitle
Thomas BlakeChair
Judy VonckVice-chair
Alexander KofskyTrustee
Andy HerroTrustee
Don MourandTrustee
Emily LeachTrustee
Gail AnthonyTrustee
Jack LentenTrustee
Kyle AhoTrustee
Lisa JahnkeTrustee
Lowell LarsonTrustee
Marcia GonsteadTrustee
Mark CanaleTrustee
Patricia DavisTrustee
Shannon EdmarkTrustee
Victoria LeonhardtTrustee
Maura DavenportSecretary
Robert EslingerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,479,591
Program Service Revenue
$20,000
Investment Income
$1,362,902
Other Revenue
$48,323
All Other Contributions
$2,479,591
Change in Net Assets
$361,472

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,864,559
Revenue Not Reported on Financial Statements
$46,257
Revenue Not Reported on Form 990
$1,364,933
Total Revenue per Audited Statements
$5,229,492
Total Revenue per Form 990
$3,910,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,045,536
Salaries, Compensation, and Employee Benefits$295,690
Other Expenses$208,118
Total Fundraising Expense$98,503
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,012,520--$3,012,520
Other Salaries and Wages$68,083$70,572$21,155$159,810
Current Officers, Directors, Trustees, and Key Employees$35,939$37,650$11,979$85,568
Fees for Services Accounting$11,869$24,153$11,869$47,891
Fees for Service Investment Mgmnt Fees$46,257--$46,257
Grants to Domestic Individuals$33,016--$33,016
Other Employee Benefits$10,600$10,599$10,599$31,798
Occupancy$8,800$8,800$8,800$26,400
Conferences and Meetings$5,907$5,907$11,814$23,628
Payroll Taxes$6,172$6,171$6,171$18,514
Office Expenses$2,965$2,964$3,513$9,442
Insurance-$8,609-$8,609
Travel$2,573$2,573$2,573$7,719
All Other Expenses$1,132$1,850$2,012$4,994
Other Expenses$1,066$1,067$2,133$4,266
Fees for Services Legal-$50$50$100
Total Functional Expenses$3,252,735$198,106$98,503$3,549,344

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,549,344
Expenses per Audited Statements$3,503,087
Total Expenses per Audited Statements$3,503,087
Expenses Not Reported on Financial Statements$46,257
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Marquette MiMarquette, MIGovGeneral Operations$1,376,453
Superior Watershed PartnershipMarquette, MI3Enviromental Monitor$212,135
US National Ski Hall of FameMarquette, MI3-$157,199
Other Less Than 5000Marquette, MIGovGeneral Operations$117,544
Great Lakes Recovery CenterGwinn, MIGov-$100,000
WOMEN'S CENTER---$92,238
Room at the InnMarquette, MI3-$91,000
Grow and Lead Community and YouthMarquette, MI3General Operations$83,716
Janzen HouseMarquette, MI3-$80,000
Superior Connections Recovery CommuEngadine, MI3-$80,000
Northern Michigan UniversityMarquette, MIGovScholarships$53,450
Negaunee High SchoolDryden, MI3-$30,500
UpawsMarquette, MIGovGeneral Operations$27,245
Bay De Noc Community CollegEscanaba, MIGovScholarships$25,250
Marquette County Land Bank AuthoritMarquette, MIGovGeneral Operations$25,000
Marquette Mountain Race TeamNegaunee, MIGov-$25,000
Bay Cliff Health CampMarquette, MI3General Operations$22,750
Forsyth Township Police DepartmentNegaunee, MI3-$20,400
Peter White Public LibraryBig Bay, MIGovGeneral Operations$15,805
Six Feet OverMarquette, MI3General Operations$15,017
Trilium HouseAnn Arbor, MIGovGeneral Operations$15,000
University of MichiganMarquette, MI3Scholarships$15,000
Ishpeming Public School District 1Ishpeming, MIGovGeneral Operations$13,283
Marquette Junior Hockey LeagueMarquette, MI3General Operations$12,692
Lake Superior Community PartnershipMarquette, MI3General Operations$12,232
Salvation ArmyIshpeming, MI3General Operations$11,979
Grand Valley State UniversityAllendale, MIGovScholarships$11,500
Lake Superior State UniversitySaulte Ste, MIGovScholarships$11,500
Gwinn Area SchoolMarquette, MI3-$11,415
Bethany Lutheran ChurchIshpeming, MI3General Operations$10,484
Central Michigan UniversityMt Pleasant, MIGovScholarships$10,000
Powell Township AmbulanceBig Bay, MIGovGeneral Operations$10,000
Powell Township Fire DepartmentBig Bay, MIGovGeneral Operations$10,000
Powell Township SchoolsEscanaba, MI3General Operations$10,000
St Christopher Catholic ChurchMarquette, MI3General Operations$9,704
Marquette Symphony OrchestraMarquette, MI3General Operations$9,199
Bark River Harris SchoolsHarris, MIGovGeneral Operations$8,806
Maps Education FoundatinoMarquette, MI3General Operaitons$8,706
Community Foundation of Marquette CMarquette, MI3General Operations$8,500
Wells TownshipMarquette, MI3-$8,300
Salvation Army - IshpemingDetroit, MI3General Operations$8,079
Up Lions Service FoundationIshpeming, MI3-$6,687
Cancer Care of Marquette CountyIshpeming, MI3General Operations$6,238
Ishpeming High School Alumni AssocIshpeming, MI3General Operations$6,091
906 Adventure TeamMarquette, MI3General Operations$6,000
Upper Penisula Land ConservancyArnold, MIGov-$5,872
City of Negaunee MiNegaunee, MIGovGeneral Operations$5,700
American Cancer SocietyOklahoma City, OK3General Operations$5,602
American Diabetes AssociationMerrifield, VA3General Operations$5,602
American Heart AssociationSt Petersurg, FL3General Operations$5,602
American Lung AssociationBrookfield, WI3General Operations$5,602
NATIONAL ALZHEIMER'S ASSOCIATIONChicago, IL3General Operations$5,602
Npr Public RadioWashington, DCGovGeneral Operations$5,602
Wnmu-fm Public Radio 90Gwinn, MIGovGeneral Operations$5,602
Michigan Education AssociationEast Lansing, MI3General Operations$5,283
National Education AssociationWashington, DC3General Operations$5,283
Opus Bono SacerdotiMarquette, MI3-$5,265
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
Lease Liability-noncurrent$101,751
Lease Liabilitiy-current$23,130
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

“A draft copy of the 990 is reviewed by the executive director, board chairperson and treasurer. Changes are made, if necessary. The approved 990 is then presented to the whole board at the next board meeting or via email, whichever is more efficient, prior to filing.”

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

“Conflicts of interest are reviewed quarterly as a part of the board's regular meeting agenda. Any new potential conflicts of interest are reported and appropriate action is taken, mainly board members are required to abstain from voting on any actions that may have potential for conflict of interest.”

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

“Compensation is reviewed and approved by the board of trustees. Data from other community foundations is reviewed for the reasonableness of compensation.”

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

“Compensation is reviewed and approved by the board of trustees. Data from other community foundations is reviewed for the reasonableness of compensation.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request: written, in person, or oral.”

Filing and Contact Details

Filer

Filer Name
Community Foundation of Marquette
EIN
38-2826563
Phone
9062267666
Address
228 W WASHINGTON ST SUITE 6, MARQUETTE, MI 49855

Signing Officer

Name
Robert Eslinger
Title
Treasurer
Phone
9062267666
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Blake
Formed
1988
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
70

Preparer

Firm
Anderson Tackman & Company Plc
Address
102 W WASHINGTON ST SUITE 109, MARQUETTE, MI 49855
Preparer
William C Sheltrow CPA
Phone
9062251166
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Mission: to enrich the lives of all people in marquette county, by: connecting donors with community needs, building permanent funds for charitable giving, distributing scholarships and grants, and leading and collaborating to address community opportunities.”

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