Civic Intelligence

Berrien Community Foundation Inc.

990 • Fiscal year 2021 • EIN 38-6057160

Jan 01, 2021 to Dec 31, 2021 • Filed on May 18, 2022

2900 South State Street 2ESt Joseph, MI 49085

(269) 983-3304

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Liabilities / Revenue

6th percentile

0.01x

Higher debt load relative to revenue than 6% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Top Officer Pay

10th percentile

$118,240

Higher top officer pay than 10% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2021

Asset Growth

83rd percentile

30%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Revenue Growth

92nd percentile

145%

Faster revenue growth than 92% of similar nonprofits.

2021 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2020 to 2021

Assets

Up

$93,389,245

Up $21,663,959 (+30%) from 2020

Net Assets

Up

$93,088,943

Up $21,692,787 (+30%) from 2020

Liabilities

Down

$300,302

Down $28,828 (-8.8%) from 2020

Revenue

Up

$44,208,261

Up $26,142,383 (+145%) from 2020

Expenses

Up

$11,739,860

Up $3,910,274 (+50%) from 2020

Net Income

Up

$32,468,401

Up $22,232,109 (+217%) from 2020

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $23,643,341Liabilities 2010: $656,174Net Assets 2010: $22,987,1672010Assets 2011: $23,332,809Liabilities 2011: $671,419Net Assets 2011: $22,661,3902011Assets 2012: $26,823,838Liabilities 2012: $634,165Net Assets 2012: $26,189,6732012Assets 2013: $33,229,231Liabilities 2013: $588,074Net Assets 2013: $32,641,1572013Assets 2014: $36,971,216Liabilities 2014: $532,394Net Assets 2014: $36,438,8222014Assets 2015: $38,635,214Liabilities 2015: $464,213Net Assets 2015: $38,171,0012015Assets 2016: $43,795,383Liabilities 2016: $423,314Net Assets 2016: $43,372,0692016Assets 2017: $51,434,616Liabilities 2017: $390,864Net Assets 2017: $51,043,7522017Assets 2018: $46,915,537Liabilities 2018: $363,735Net Assets 2018: $46,551,8022018Assets 2019: $57,323,257Liabilities 2019: $389,596Net Assets 2019: $56,933,6612019Assets 2020: $71,725,286Liabilities 2020: $329,130Net Assets 2020: $71,396,1562020Assets 2021: $93,389,245Liabilities 2021: $300,302Net Assets 2021: $93,088,9432021Assets 2022: $80,848,791Liabilities 2022: $503,907Net Assets 2022: $80,344,8842022Assets 2023: $91,887,707Liabilities 2023: $361,970Net Assets 2023: $91,525,7372023Assets 2024: $109,491,825Liabilities 2024: $280,432Net Assets 2024: $109,211,3932024

Highlighted filing

2021

Assets$93,389,245
Liabilities$300,302
Net Assets$93,088,943

Operations Trend

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

$60M$40M$20M$0Expenses 2010: $1,777,6922010Expenses 2011: $2,694,6292011Expenses 2012: $3,032,3062012Revenue 2013: $8,865,123Expenses 2013: $4,340,421Net Income 2013: $4,524,7022013Revenue 2014: $10,512,352Expenses 2014: $5,871,607Net Income 2014: $4,640,7452014Revenue 2015: $10,314,495Expenses 2015: $5,694,602Net Income 2015: $4,619,8932015Revenue 2016: $10,224,902Expenses 2016: $5,601,885Net Income 2016: $4,623,0172016Revenue 2017: $11,709,271Expenses 2017: $7,160,674Net Income 2017: $4,548,5972017Revenue 2018: $10,351,223Expenses 2018: $8,704,374Net Income 2018: $1,646,8492018Revenue 2019: $14,621,747Expenses 2019: $8,030,974Net Income 2019: $6,590,7732019Revenue 2020: $18,065,878Expenses 2020: $7,829,586Net Income 2020: $10,236,2922020Revenue 2021: $44,208,261Expenses 2021: $11,739,860Net Income 2021: $32,468,4012021Revenue 2022: $11,315,608Expenses 2022: $8,264,365Net Income 2022: $3,051,2432022Revenue 2023: $10,568,745Expenses 2023: $8,202,775Net Income 2023: $2,365,9702023Revenue 2024: $22,676,067Expenses 2024: $10,043,260Net Income 2024: $12,632,8072024

Highlighted filing

2021

Revenue$44,208,261
Expenses$11,739,860
Net Income$32,468,401
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 18, 2022
Return Version
2021v4.2
Gross Receipts
$98,686,528
Mission and Program Overview

Mission

The mission of the berrien community foundation is to promote philanthropy, to build a spirit of community, and to enhance the quality of life in berrien county through its stewardship of permanently endowed and other funds.

To connect the power of the people who care with causes and organizations that strengthen our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$64,096,920$79,787,533▲ $15,690,613
Savings and Temporary Cash Investments$4,602,205$10,755,721▲ $6,153,516
Pledges and Grants Receivable$2,921,021$2,759,489▼ $161,532
Land, Buildings, and Equipment, Net$4,861$17,779▲ $12,918
Accounts Receivable$23,500$12,561▼ $10,939
Total Assets$71,725,286$93,389,245▲ $21,663,959
Other Assets Total$76,779$56,162▼ $20,617
Liabilities
Deferred Revenue$315,237$290,988▼ $24,249
Accounts Payable and Accrued Expenses$13,893$9,314▼ $4,579
Total Liabilities$329,130$300,302▼ $28,828
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$70,680,033$92,348,571▲ $21,668,538
Net Assets With Donor Restrictions$716,123$740,372▲ $24,249
Total Net Assets Fund Balance$71,396,156$93,088,943▲ $21,692,787
Total Liabilities and Net Assets / Fund Balance$71,725,286$93,389,245▲ $21,663,959

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,353$18,018$33,371
Leasehold Improvements$0$20,636$20,636
Other Land Buildings$2,426$11,183$13,609

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$40,346,158$8,575,256▲ $5,735,283$0$52,317,925
2020$29,290,526$9,056,463▲ $3,549,844$467$40,346,158
2019$23,494,753$2,745,205▲ $4,436,460$380$29,290,526
2018$25,724,758$1,110,291▼ $1,951,728$941$23,494,753
2017$22,453,119$779,582▲ $3,637,983$912$25,724,758
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa Cripps-downeyPresidentFT$118,240$118,240

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$23,972,070
Program Service Revenue
$960
Investment Income
$20,159,720
Other Revenue
$75,511
All Other Contributions
$23,972,070
Change in Net Assets
$32,468,401

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 Traded42$13,965,906Fair Market Value
Total Noncash Contributions42$13,965,906-

Audited Revenue Reconciliation

Revenue per Audited Statements
$41,808,631
Revenue Not Reported on Financial Statements
$2,399,630
Revenue Not Reported on Form 990
$-10,775,612
Other Revenue Adjustments
$2,399,630
Total Revenue per Audited Statements
$31,033,019
Total Revenue per Form 990
$44,208,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$10,796,552
Other Expenses$504,112
Salaries, Compensation, and Employee Benefits$439,196
Total Fundraising Expense$84,787
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$10,527,044--$10,527,044
Fees for Service Investment Mgmnt Fees-$303,680-$303,680
Other Salaries and Wages$145,801$120,188$9,850$275,839
Grants to Domestic Individuals$269,508--$269,508
Current Officers, Directors, Trustees, and Key Employees$59,120$41,384$17,736$118,240
Advertising$19,534$1,588$46,669$67,791
Occupancy$25,044$15,544$2,592$43,180
Payroll Taxes$16,003$12,618$2,154$30,775
Fees for Services Other$16,782$5,176$117$22,075
Pension Plan Contributions$7,458$5,880$1,004$14,342
Office Expenses$5,664$3,577$696$9,937
Fees for Services Accounting-$8,150-$8,150
Insurance$2,931$1,890$345$5,166
Other Expenses$2,687$1,697$330$4,714
All Other Expenses$2,324$1,394$508$4,226
Depreciation Depletion$2,112$1,311$219$3,642
Information Technology$1,157$730$142$2,029
Conferences and Meetings-$358-$358
Total Functional Expenses$11,122,633$532,440$84,787$11,739,860

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,739,860
Expenses per Audited Statements$10,892,966
Total Expenses per Audited Statements$10,892,966
Expenses Not Reported on Financial Statements$846,894
Other Expense Adjustments$846,894
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chikaming TownshipHarbert, MIGovernmentUnion Pier Banner Program-deputy Grant, Cherry Beach$1,075,008
Michiana Humane SocietyMichigan City, IN501(c)(3)Building Campaign$1,000,000
First Church of GodSt Joseph, MI501(c)(3)General Support, Benton Heights Campus Support, Fan Purchase$892,510
St Joseph Public Schools FoundationSt Joseph, MI501(c)(3)GENERAL SUPPORT, "NO SHOW BALL" SUPPORT, ATHLETICS SUPPORT$757,476
University of Toledo FoundationBenton Harbor, MI501(c)(3)Roy & Marcia Armes Engineering Leadership Institute Support$500,000
St Joseph First United Methodist ChurchSt Joseph, MI501(c)(3)Building Fund Support, Rock Capital Improvements - Phase 2 Support, New Parking Lot & Sidewalk Support$436,382
Lakeshore Excellence FoundationStevensville, MI501(c)(3)Lukas Scholarship Support, General Support$329,547
United Way of Southwest MichiganSouth Bend, IN501(c)(3)GENERAL SUPPORT, , BOYS & GIRLS CLUB OF BENTON HARBOR SUPPORT, CAPITAL CAMPAIGN SUPPORT, DOLLY PARTON'S "IMAGINATION LIBRARY" SUPPORT$319,100
Chikaming Open LandsSawyer, MI501(c)(3)GENERAL SUPPORT, CHIKAMING OPEN LANDS PRESERVE RECREATIONAL ACCESS IMPROVEMENTS, BRIDGMAN SCHOOLS "MIGHTY ACORNS" SUPPORT, COL NATURE PRESERVE UPGRADES$221,051
Heritage Museum and Cultural CenterSt Joseph, MI501(c)(3)General Support$203,514
St Joseph Community Park FoundationSt Joseph, MI501(c)(3)Maids of the Mist Project$178,639
Boys & Girls Club of Benton Harbor MichiganBenton Harbor, MI501(c)(3)GENERAL SUPPORT, TEENS TAKE THE LEAD, SUMMER EDUCATION CENTERS - GRADES 9-12, BENTON HEIGHTS CLUB PROGRAMMING SUPPORT, "SUMMER BRAIN GAIN" SUPPORT, HOLIDAY DINNER SUPPORT, FILTERED WATER REFILL STATIONS$165,500
Southwest Michigan Symphony OrchestraSt Joseph, MI501(c)(3)Operational Support, Arts Challenge Final Distribution$146,594
Ymca of Greater MichianaSouth Haven, MI501(c)(3)2021 Summer My Way$137,000
Community Healing CentersKalamazoo, MI501(c)(3)HARM REDUCTION GRANT, COMMUNITY HEALING-FOR EVER GRANT, CAROL'S HOPE SUPPORT, BERRIEN COUNTY OUTPATIENT SERVICE SUPPORT$125,222
United Way WorldwideToledo, OH501(c)(3)General Support$125,000
New Heights Christian Community Development AssociationSt Joseph, MI501(c)(3)General Support, Cars Ministry, Laundry-hub Support, Hunter Fan Purchase$122,300
Humane Society of Southwestern MichiganSt Joseph, MI501(c)(3)General Support, Yeager Pet Home Support, New Sign Funding, Spay/neuter Program Support$121,562
Caring CircleSt Joseph, MI501(c)(3)GENERAL SUPPORT, LORY'S PLACE SUPPORT, BENEVOLENT CARE - HANSON HOSPICE, HANSON HOSPICE PLAYROOM, REFLECTIONS FUNDRAISER SUPPORT, HILDA BANYON FUND$120,500
Mosaic Christian Community Development AssociationBenton Harbor, MI501(c)(3)General Support, Jobs for Life Programming for Women, Fresh Start Campaign, Emergency Hoteling$112,556
Colorado CollegeColorado Springs, CO501(c)(3)General Support$100,000
Southwest Michigan Community Action AgencySt Joseph, MI501(c)(3)Emer. Grant-mortgage/rent/utilities Assistance$81,358
Spectrum Health Lakeland FoundationsBuchanan, MI501(c)(3)Spendable Distribution, Orthopedic & Bariatric Expansion$69,993
BERRIEN COUNTY SHERIFF'S DEPARTMENTSt Joseph, MIGovernmentDistribution Request$65,600
Region Iv Area Agency on AgingNiles, MI501(c)(3)General Support, Tech Loan Prgram- Fill the Gap, Berrien County Covid Care for 2021$63,500
Lake Michigan College FoundationBenton Harbor, MI501(c)(3)Creating Bridges Support, Mendel Center Operational Support, Foster Student Support Fund$60,500
Water Street GlassworksSouth Haven, MI501(c)(3)GENERAL SUPPORT, FIRED UP! PROGRAM SUPPORT, ARTS CHALLENGE DISTRIBUTION$60,307
Citadel Dance & Music Center IncBenton Harbor, MI501(c)(3)ARTS CHALLENGE DISTRIBUTION, "A STEAMED NUTCRACKER" SUPPORT, CITADEL ALAMAR$58,807
Twin City Area Catholic School Fund IncSt Joseph, MI501(c)(3)General Support, Scholarship Support, Facility & Capital Improvements$58,634
Stem 4 ThemStevensville, MI501(c)(3)Foster Student Projects Support, Stem Adoption Events$56,000
Sarett Nature CenterLos Angeles, CA501(c)(3)Spendable Distribution, Butterfly House$55,249
African American History and Literature GalleryBenton Harbor, MI501(c)(3)Covid Cleaning Supplies, United Civic Monument Support$51,020
St Joseph-lincoln Senior Citizen CenterStevensville, MI501(c)(3)Woodshop Support$50,500
Spectrum Health Lakeland HealthcareSt Joseph, MI501(c)(3)Community Grand Rounds Support$50,000
Twin City PlayersBoston, MA501(c)(3)Disbursement Request, Arts Challenge Distribution, Annual Fundraising Support$49,169
Cornerstone AllianceBenton Harbor, MI501(c)(3)General Support, Economic Development/business Services/covid Recovery Support$45,500
Acorn Center for the Performing ArtsThree Oaks, MI, CA501(c)(3)General Operations Support, Arts Challenge Distribution, Backyard Music Venue, Covd-safe Reopening for the Acorn$44,307
Summit Financial WellnessBenton Harbor, MI501(c)(3)Financial Literacy Services in Berrien County, Summit Financial Wellness$40,000
Fernwood IncNiles, MI501(c)(3)General Support, Lights at Fernwood, Tree Removal$39,318
First Congregational Church of St JosephSt Joseph, MIChurchGeneral Support, Habitat for Humanity Project$38,866
CURIOUS KIDS' MUSEUMSt Joseph, MI501(c)(3)General Support, Bubble Chamber Accessibility Redesign$38,751
The Avenue Family Network IncMill Valley, CA501(c)(3)General Support, Cora Lamping Center Shelter Services, Shoremark Homecare Support, Cora Lamping Center Playground$38,395
Ghostlight Productions IncBenton Harbor, MI501(c)(3)General Support, Portable Stage and Outdoor Seating Purchase, Arts Challenge Distribution, 2021 Circesteem Program Support$38,169
Youth Development Company-501(c)(3)Watervliet After School Experience$37,000
Northwestern UniversitySan Francisco, CA501(c)(3)Chicago Fields Studies Internships, Dance Marathon Support, Byrns & Vill Family Scholarship Fund$35,946
Krasl Art Center IncSt Joseph, MI501(c)(3)General Support, Arts Challenge Distribution, Scholarship Support - Benton Harbor Students, Biennial Sculpture Invitational$34,057
St Joseph Catholic ChurchSt Joseph, MIChurchGENERAL SUPPORT, BISHOP'S ANNUAL APPEAL SUPPORT$31,573
Feed the Hungry San Miguel IncLaredo, TX501(c)(3)General Purpose$30,500
Ninos Con Autismo De San Miguel De Allende AcSt Joseph, MI501(c)(3)Ninos Con Autismo De San Miguel De Allende A.c.$30,079
Partnerships for ChangeSt Joseph, MI501(c)(3)Ciamo Support$30,000
St Joseph TodaySt Joseph, MI501(c)(3)Love Local, Horse Drawn Trolley$30,000
Harbert Community ChurchHarbert, MI501(c)(3)Distribution Request$29,200
Well of Grace MinistriesNiles, MI501(c)(3)GENERAL SUPPORT, "DEWPOINT" BINGE EATING SUPPORT GROUP SUPPORT, CLUB H2O COVID RELIEF, OASIS$28,500
Berrien County Cancer Service IncSt Joseph, MI501(c)(3)General Support, Loan Closet/supplemental Nutrition Support, Patient Resource & Epiccare Support, Nursing Transportation and Supportive Resources for Cancer Patients$26,530
CHILDREN'S ADVOCACY CENTER OF SOUTHWEST MICHIGANSt Joseph, MI501(c)(3)General Purpose$26,367
Salvation Army of Benton HarborChicago, IL501(c)(3)General Support, Food Pantry Support$26,148
CHILDREN'S MUSIC WORKSHOPStevensville, MI501(c)(3)General Operating Expenses, Arts Challenge Distribution, 2021 Spring Virtual Productions, Trailer Purchase$25,619
Black Swamp Bird ObservatoryOak Harbor, OH501(c)(3)General Support, Education Facility Construction Support$25,200
Amazon Biodiversity CenterWashington, DC501(c)(3)Communications Initiative$25,000
Camp Victory MinistriesZumbro Falls, MN501(c)(3)General Support$25,000
Salvation Army - NilesBenton Harbor, MI501(c)(3)Emergency Rental & Mortgage Assistance Program Support$25,000
Sw Michigan Lutheran High School Foundation IncSt Joseph, MIChurchDistribution Request$25,000
The Little SchoolStevensville, MI501(c)(3)Play Area Construction$25,000
The New SchoolNiles, MI501(c)(3)Parsons Parents Fund - a Gift From Marc & Anja Bitzer$25,000
Berrien County Youth Fair AssociationBerrien Springs, MI501(c)(3)Bcyf Led Road Sign, Ymb Electric Update, Generator and Emergency Lighting, Youth Memorial Building Electrical Update$24,500
Theos Village the Tbck FoundationSt Joseph, MI501(c)(3)General Support$23,000
Clements LibraryPalatine, ILGovernmentGeneral Support, Post-graduate Cataloguer Position$22,500
Logan Community Resources IncSouth Bend, IN501(c)(3)General Support, Security & Sensory Equip for Children With Autism Spectrum Disorder, Sharp Smartboard Purchase, Life Skill Community Classes for Adolescents and Young Adults With Autism$22,250
Maud Preston Palenske Memorial LibrarySt Joseph, MIGovernmentGeneral Support$21,250
Big Brothers Big Sisters - Southern Lake Michigan RegionSouth Bend, IN501(c)(3)Big Recruitment Project Support, Expansion of Services$20,000
Cbn IncVirginia Beach, VA501(c)(3)General Support$20,000
First Congregational Church of Grand JunctionGrand Junction, MIChurchGeneral Support$20,000
Mi Health and Human Services - Benton HarborBenton Harbor, MI501(c)(3)CHILDREN'S SERVICES - MYOI SUPPORT$20,000
ELE'S PLACE INCLansing, MI501(c)(3)General Support ,ann Arbor Support$19,759
MICHIGAN'S GREAT SOUTHWEST STRATEGIC LEADERSHIP COUNCILBenton Harbor, MI501(c)(3)General Support$19,096
American Diabetes AssociationMerrifield, VA501(c)(3)General Support, Michigan Support, Camp Midicha Support$16,500
Readiness Center IncKalamazoo, MI501(c)(3)General Support, Youth Program$16,048
Therapeutic Equestrian CenterSt Joseph, MI501(c)(3)General Support, Tec Horse Care$16,000
Watervliet Free Methodist ChurchStevensville, MI501(c)(3)Church Expansion Project, Emer. Grant - Living Water Food Pantry$16,000
Coloma Community SchoolsColoma, MIGovernmentCte Instructor/curriculum Support, Classroom Mini Grant$15,314
Senior Nutrition Services Region Iv IncBenton Harbor, MI501(c)(3)General Support, Harbor Country Seniors in Need Support$15,300
ALL SOUL'S EPISCOPAL CHURCHOklahoma City, OKChurchGeneral Support$15,000
Disability Network Southwest MichiganKalamazoo, MI501(c)(3)Ramp Up$15,000
Joyce Meyer MinistriesFenton, MO501(c)(3)General Support$15,000
La Church of ChristBurbank, CA501(c)(3)Special Missions Contribution$15,000
Council of Michigan FoundationsGrand Haven, MI501(c)(3)2021 Membership$14,900
Andrews UniversityBerrien Springs, MI501(c)(3)Natural History Museum Support, Waus Support$14,206
Benton Harbor Community Development CorporationBenton Harbor, MI501(c)(3)General Support, 400 B.l.a.c.k Mentoring Program$13,750
Brotherhood Church of God in ChristBenton Harbor, MIChurchFood Pantry Support, Brotherhood Food Pantry Emergency Grant$13,525
Interlochen Center for the ArtsInterlochen, MI501(c)(3)General Support, Educational Support$13,500
Feeding America West Michigan Food BankComstock Park, MI501(c)(3)General Support, Berrien County Mobile Food Pantry Support$13,000
Niles Community SchoolsNiles, MIGovernmentClassroom Mini Grant, Upton Scholarship Support$12,490
Berrien County Historical AssociationBerrien Springs, MI501(c)(3)PIONEER DAY IN A BOX, SHERIFF'S RESIDENCE RENOVATION FUNDING$12,000
Calling All Colors of Southwest MichiganUnion Pier, MI501(c)(3)Virtual Programming and Website Development & Curriculum Update$12,000
The ChapelNew York, NY501(c)(3)General Support, Building Fund$12,000
St Joseph Junior Foundation IncSt Joseph, MI501(c)(3)General Support, Equipment Purchase and Pavilion Construction$11,500
100 Women StrongSt Joseph, MI, Mx501(c)(3)General Support$11,250
Lake Michigan Catholic SchoolsSt Joseph, MIChurchGeneral Support, Tuition Support, Dr. John Proos Golf Tournament Support$11,208
Renaissance Enterprises CompanyBenton Harbor, MI501(c)(3)Therapeutic Entertainment for Confined Seniors$11,000
ST PAUL'S LUTHERAN CHURCHStevensville, MI501(c)(3)General Support, School Ipad Replacement/addition$11,000
American Red Cross - Southwest Mi ChapterKalamazoo, MI501(c)(3)Kentucky Disaster Relief Support$10,500
Holy Name CathedralChicago, IL501(c)(3)General Support, Annual Appeal Support, Ungala Ii Support, Year-end Budget Deficit Support$10,500
Indiana University FoundationIndianapolis, INCollege/universityGeneral Support, School of Business Support$10,500
LifeplanNiles, MI501(c)(3)Baby Food & Supplies Support, Manufactured Housing Park Outreach$10,500
Animal Aid of Southwestern MichiganSt Joseph, MI501(c)(3)General Support, Veterinary Bill Funding During Covid$10,300
Ferry Street Resource Center IncNiles, MI501(c)(3)Mortgage, Rent & Utilities Assistance$10,300
Art Institute of ChicagoChicago, IL501(c)(3)General Support$10,000
Bloomingdale Christian FellowshipBloomingdale, MIChurchGeneral Support$10,000
Cje SeniorlifeChicago, IL501(c)(3)General Support, Linkages Program$10,000
Cornerstone UniversityGrand Rapids, MI501(c)(3)General Support$10,000
EversightAnn Arbor, MI501(c)(3)Clinical Processing Supplies Purchase$10,000
Fellowship of Christian Farmers InternationalLexington, IL501(c)(3)Ministry Support$10,000
Friends of Berrien County TrailsNew Buffalo, MI501(c)(3)Berrien County Bike, Hike and Paddle Trails Master Plan Support$10,000
Friends of the Earth USWashington, DC501(c)(3)"SICK OF PLASTIC" CAMPAIGN SUPPORT$10,000
Hillsdale CollegeHillsdale, MICollege/universityGeneral Support$10,000
International MessengersClear Lake, IA501(c)(3)General Support$10,000
Jdrf Michigan ChapterSouthfield, MI501(c)(3)Michigan Chapter Support$10,000
Love Creek County ParkBenton Center, MIGovernmentCross Country Ski Program Support$10,000
North Lincoln Baseball AssociationEvanston, IL501(c)(3)General Support$10,000
Purdue University FoundationSt Joseph, MI501(c)(3)Gateway Building 027624 Support$10,000
Silver Beach Carousel Society IncBenton Harbor, MI501(c)(3)Operational Support$10,000
We Care IncBenton Harbor, MI501(c)(3)General Support$10,000
Mujeres En CambioLaredo, TX501(c)(3)Scholarship Support$9,000
Young Life-southwest Michigan-501(c)(3)General Support, Mi 21 Support$9,000
University of Notre DameThree Oaks, MI501(c)(3)Scholarship, Sorin Society Support$8,500
Calvin UniversityGrand Rapids, MICollege/universityEducational Support$8,250
Soup Kitchen IncSt Joseph, MI501(c)(3)General Support$8,110
Lest We Forget IncStevensville, MI501(c)(3)General Support$8,000
Storyline ChurchSt Joseph, MIChurchGeneral Support$8,000
First Tee of Benton HarborBenton Harbor, MI501(c)(3)General Support$7,700
Missionary Church World PartnersFort Wayne, IN501(c)(3)General Support$7,500
Pilgrim Congregational United Church of ChristBenton Harbor, MI501(c)(3)General Support$7,430
School of the Art Institute of ChicagoBenton Harbor, MICollege/universityNicklaus Scholarship$7,220
World Gospel MissionSt Joseph, MI501(c)(3)Kptc Projects Fund, Tabitha Ministry Support$7,200
Hartford Public Schools Foundation for Quality EducationHartford, MI501(c)(3)Distribution Request$7,013
Benton Harbor Lions FoundationBenton Harbor, MI501(c)(3)Distribution Request$7,000
Isha Care Clinic IncorporatedMcminnville, TN501(c)(3)Operational Support$7,000
School on WheelsSt Joseph, MI501(c)(3)Ucla Parent Empowerment Project$7,000
St Joseph-benton Harbor Rotary FoundationEl Paso, TX501(c)(3)Interact Club Support$7,000
WOMEN'S CARE CENTERNiles, MI501(c)(3)Putting Children on the Right Path, Parenting Class$7,000
Whirlpool Collective Impact FundMarion, IN501(c)(3)Whirlpool Golf Outing Support$7,000
Emergency Shelter ServicesBenton Harbor, MI501(c)(3)General Support$6,500
Fischoff National Chamber Music AssociationNotre Dame, IN501(c)(3)Music for Berrien County Students$6,500
St Michaels Health Mission SocietyStevensville, MI501(c)(3)Nursing School Equipment$6,397
Girls on the Run Southwest MichiganSt Joseph, MI501(c)(3)Girls on the Run Programming$6,340
Morton House MuseumBenton Harbor, MI501(c)(3)General Support$6,121
Blue Lake Fine Arts CampTwin Lake, MI501(c)(3)Camp Tuition Support$6,041
Berrien Families PlusBaroda, MI501(c)(3)Stars Programming Support, Family Reunification Gift Baskets$6,000
Junior Achievement of MichianaSt Joseph, MI501(c)(3)General Support, Financial Literacy Education Support$6,000
Order of Acharyas of Babaji Kriya Yoga IncNiles, MI501(c)(3)General Support$6,000
St Gabriel Catholic ChurchSt Joseph, MIChurchGeneral Support$6,000
Stevensville United Methodist ChurchBenton Harbor, MIChurchGeneral Fund Support$6,000
Berrien County Conservation DistrictBerrien Springs, MI501(c)(3)Hoc Earth Day Environmental 2021, On-farm Water Testing$5,996
Benton Harbor Street MinistryBenton Harbor, MI501(c)(3)Spendable Distribution$5,968
Performing Arts Workshops - Paw IncLafayette, IN501(c)(3)Arts Challenge Distribution$5,965
Hidden Acres Safe HavenDowagiac, MI501(c)(3)FIX HELEN'S KITTENS$5,800
Eau Claire Public SchoolsEau Claire, MIGovernmentEcps Drumline, Cmg$5,673
Michigan Maritime MuseumSouth Haven, MI501(c)(3)General Support, Building Campaign$5,500
Village of Three OaksWatervliet, MIGovernmentIn-car & Body Cam Installation$5,500
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
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
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, Part VI, Section A, Line 6

The organization has voting members that are appointed by the board of trustees. These members elect the trustees.

Form 990, Part VI, Section A, Line 7A

The organization has voting members that are appointed by the board of trustees. These members elect the trustees.

Form 990, Part VI, Section B, Line 11B

The executive committee (board chair, vice chair, treasurer, secretary and president (ex-officio) serves as the audit committee each year for the purposes of the audit. This audit committee receives the pre-audit memo, the sas 260 (when applicable), and sas 265 letters, after the audit, the final version of the 990 in a "pdf" format each year, and other documents as appropriate. After the review of the 990, the audit committee indicates its approval by authorizing the president to sign the 990 on behalf of the corporation. S/he takes the necessary steps to ensure that the 990 is filed timely and provides an email copy to the remainder of the board before filing.

Form 990, Part VI, Section B, Line 12C

For officer and key employee monitoring of conflict of interests, each such individual is required to complete and sign a conflict of interest disclosure form each february. The president monitors this to ensure that each indivdual completes these forms timely. For enforcement, such individuals are to disclose any conflict at the time of discussion and vote during board meetings. By policy, they are not able to vote on matters for which they have a conflict. These are recorded in the board minutes. Additionally, the president reviews the forms on file prior to board meetings for any potentional conflicts.

Form 990, Part VI, Section B, Line 15

The process of determining compensation for the president is undertaken yearly. It includes a review and approval by the executive committee, the most recent comparability data from the community foundation field (i.e. Council on foundation's salary & benefits survey) and the nonprofits field (i.e., michigan nonprofit association) for functionally comparable positions (ceo's) at similar type organizations (e.g., community foundations at same asset size and range and/or foundations.) the executive committee makes its recommendation to the board, which approves it as part of the budget deliberations each year. These are documented as part of the december board minutes.

Form 990, Part VI, Section C, Line 19

The foundation makes its audited financial statements, governing documents and conflict of interest policy available on its website (www.berriencommunity.org) under the heading "about us." these are also available upon request and at www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Berrien Community Foundation Inc
EIN
38-6057160
Phone
2699833304
Address
2900 SOUTH STATE STREET 2E, ST JOSEPH, MI 49085

Signing Officer

Name
Lisa Cripps-downey
Title
President
Phone
2699833304
Signed
2022-05-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Cripps-downey
Formed
1952
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
9
Volunteers
495

Preparer

Firm
Kruggel Lawton & Company LLC
Address
526 UPTON DRIVE, ST JOSEPH, MI 49085
Preparer
Michael Layher
Phone
2699830131
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The organization's endowments are used to support various programs and activities for non-profits.

PART X, LINE 2:

Management has elected to apply the provisions of asc 740-10-25-5. Under this asc, an entity must determine whether it is more likely than not that a tax position will be sustained upon examination, including resolution of any appeals or litigation processes, based on technical merits of the position. As of december 31, 2019 the foundation had no known liability due to the uncertainty of income taxes.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Agency fund revenue activity

PART XII, LINE 4B - OTHER ADJUSTMENTS:

AGENCY FUND EXPENSE

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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/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt032468401
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt020236191
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04602205
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010755721
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GRANT ADMINISTRATIVE SERVICES AND OTHER NON-RECURRING ITEMS
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023972070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt015892728
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010173629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt07917586
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08290982
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt066246995
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01157182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01072802
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01279462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01822050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01772780
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07104276
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt075511
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0153137
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0141943
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt030000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt048404
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0448995
IRS990ScheduleA/PublicSupportCY170Pct00.81530
IRS990ScheduleA/PublicSupportPY170Pct00.76510
IRS990ScheduleA/PublicSupportTotal170Amt060169729
IRS990ScheduleA/SubstantialContributorsTotAmt06077266
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023972070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015892728
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010173629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07917586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08290982
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt066246995
IRS990ScheduleA/TotalSupportAmt073800266
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.19000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01301077

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$109$0.28$109$22.7$10.0$12.6
2023Detailed filing. Detailed filing data is available for this year.$91.9$0.36$91.5$10.6$8.20$2.37
2022Detailed filing. Detailed filing data is available for this year.$80.8$0.50$80.3$11.3$8.26$3.05
2021Detailed filing. Detailed filing data is available for this year.$93.4$0.30$93.1$44.2$11.7$32.5
2020Detailed filing. Detailed filing data is available for this year.$71.7$0.33$71.4$18.1$7.83$10.2
2019Detailed filing. Detailed filing data is available for this year.$57.3$0.39$56.9$14.6$8.03$6.59
2018Detailed filing. Detailed filing data is available for this year.$46.9$0.36$46.6$10.4$8.70$1.65
2017Detailed filing. Detailed filing data is available for this year.$51.4$0.39$51.0$11.7$7.16$4.55
2016Detailed filing. Detailed filing data is available for this year.$43.8$0.42$43.4$10.2$5.60$4.62
2015Detailed filing. Detailed filing data is available for this year.$38.6$0.46$38.2$10.3$5.69$4.62
2014Detailed filing. Detailed filing data is available for this year.$37.0$0.53$36.4$10.5$5.87$4.64
2013Detailed filing. Detailed filing data is available for this year.$33.2$0.59$32.6$8.87$4.34$4.52
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$0.63$26.2$3.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.3$0.67$22.7$2.69
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$0.66$23.0$1.78