Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
21st percentile
Higher top officer pay than 21% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Balance Sheet
Assets
Down$6,566,037
Down $49,745 (-0.8%) from 2018
Net Assets
Down$6,464,482
Down $34,094 (-0.5%) from 2018
Liabilities
Down$101,555
Down $15,651 (-13%) from 2018
Revenue And Expenses
Revenue
Down$293,630
Down $140,345 (-32%) from 2018
Expenses
Up$382,225
Up $111,275 (+41%) from 2018
Net Income
Down-$88,595
Down $251,620 (-154%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Nov 7, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $6,936,144
Mission and Program Overview
Mission
The foundation supports scholarships, and capital and special projects for st. Clair community college.
The foundation supports scholarships, and capital and special projects for st. Clair county community college.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $6,426,928 | $6,559,837 | ▲ $132,909 |
| Savings and Temporary Cash Investments | $169,375 | - | - |
| Cash and Non-Interest-Bearing Accounts | $9,422 | - | - |
| Pledges and Grants Receivable | $8,857 | $5,000 | ▼ $3,857 |
| Prepaid Expenses and Deferred Charges | $1,200 | $1,200 | → $0 |
| Total Assets | $6,615,782 | $6,566,037 | ▼ $49,745 |
| Liabilities | |||
| Grants Payable | $117,206 | $100,745 | ▼ $16,461 |
| Accounts Payable and Accrued Expenses | - | $810 | - |
| Total Liabilities | $117,206 | $101,555 | ▼ $15,651 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,349,209 | $6,099,303 | ▲ $3,750,094 |
| Permanently Rstr Net Assets | $3,248,468 | - | - |
| Unrestricted Net Assets | $900,899 | $365,179 | ▼ $535,720 |
| Total Net Assets Fund Balance | $6,498,576 | $6,464,482 | ▼ $34,094 |
| Total Liabilities and Net Assets / Fund Balance | $6,615,782 | $6,566,037 | ▼ $49,745 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $6,189,994 | $2,198 | ▲ $287,722 | - | $6,193,956 |
| 2018 | $5,347,313 | $598,306 | ▲ $486,029 | - | $6,259,844 |
| 2017 | $5,000,663 | $38,417 | ▲ $428,681 | - | $5,347,313 |
| 2016 | $4,872,520 | $186,546 | ▲ $42,493 | - | $5,000,663 |
| 2015 | $4,922,886 | $53,760 | ▲ $49,305 | - | $4,872,520 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Harold J Burns | President |
| Bryan Neiman | Director |
| Charlie Barrett | Director |
| Christie Sansom | Director |
| Christine M Newberry | Director |
| Dr Adam J Armbruster | Director |
| Duncan Smith | Director |
| Janal Mossett | Director |
| Jeffrey Wine | Director |
| Judge Daniel J Kelly | Director |
| Karen Deschaine | Director |
| Kathleen M Smith | Director |
| Randall Fernandez | Director |
| Robert Moak | Director |
| Stacey Cutler | Director |
| Steve Schweihofer | Director |
| Will Oldford | Director |
| David Betts | Secretary |
| Timothy M Ward | Treasurer |
| Mary K Whaling | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,630
- Program Service Revenue
- $0
- Investment Income
- $289,000
- Other Revenue
- $0
- All Other Contributions
- $4,630
- Change in Net Assets
- $-88,595
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $251,501
- Revenue Not Reported on Financial Statements
- $42,129
- Revenue Not Reported on Form 990
- $53,001
- Total Revenue per Audited Statements
- $304,502
- Total Revenue per Form 990
- $293,630
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $268,222 |
| Other Expenses | $114,003 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $136,230 | - | - | $136,230 |
| Grants to Domestic Orgs | $131,992 | - | - | $131,992 |
| Fees for Services Management | $36,132 | $16,086 | - | $52,218 |
| Fees for Service Investment Mgmnt Fees | - | $42,129 | - | $42,129 |
| Fees for Services Accounting | - | $13,875 | - | $13,875 |
| Insurance | - | $1,800 | - | $1,800 |
| Office Expenses | $1,608 | - | - | $1,608 |
| Conferences and Meetings | - | $159 | - | $159 |
| Other Expenses | $117 | $72 | - | $72 |
| Total Functional Expenses | $308,083 | $74,142 | $0 | $382,225 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $382,225 |
| Expenses per Audited Statements | $340,096 |
| Total Expenses per Audited Statements | $338,596 |
| Expenses Not Reported on Financial Statements | $42,129 |
| Expenses Not Reported on Form 990 | $-1,500 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Sanilac County Community Foundation | Sandusky, MI | 501c3 | Scholarship Mgt Dist | $116,992 |
| St Clair County Community College | Port Huron, MI | Gov | Equipment | $15,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- 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
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“Following approval of its audited financial statements, the board separately reviews and approves the form 990 prior to filing.”
Form 990, Page 6, Part VI, Line 12C
“Annually, the board approves its delegation of grant-making authority, which outlines the specified grant-making selection committee and dollar limits for consideration and approval. As a supporting organization of the st. Clair county community college (sc4), some grants may be directly awarded to sc4 in support of its operations or facilities; however; the bulk of awards are made in the form of scholarships to students attending sc4, with distribution being made to sc4 on those students' behalf. All award decisions are documented and selection committee members must certify 1) their recommendations are objective and non-discriminatory using the fund selection criteria and procedures, 2) donors or their relatives/advisors do not control the selection of recipients directly or indirectly nor are these individuals recommended to receive awards, and 3) any conflicts of interest between a committee member and the recipient is disclosed and documented.”
Form 990, Page 6, Part VI, Line 19
“St. Clair county community college (sc4) is supported by the sc4 foundation and for the last several years, various sc4 staff members have assumed the additional responsibilities of sc4 foundation operations given the sc4 foundation has not employed any individuals for numeroud years. In december 2017, the sc4 foundation established an agency fund relationship with the community foundation of st. Clair county given its extensive knowledge and experience with endowment fund management and donor relations. As part of this agency relationship's transition, the sc4 foundation updated and/or established new policies and practices governing endowment fund management and has transitioned to a calendar-year based spending policy like the community foundation. In october 2018, sc4 foundation entered into a memorandum of understanding with the community foundation for additional fund management and organizational services, with the primary goal of this new collaboration to enhance endowment fund management and increase philanthropic support for st. Clair county community college (sc4)and its students. Through the duration of the memorandum of understanding, the sc4 foundation's corporate governing documents, information on its conflicts of interest policy, its audited financial statements and form 990's are available by the community foundation of st. Clair county upon request. Also, during this timeframe, the community foundation's record retention schedule and whistleblower's policy would also govern the sc4 foundation's operations.”
Filing and Contact Details
Filer
- Filer Name
- Sc4 Foundation
- EIN
- 38-6083677
- Phone
- 8109895554
- Address
- 500 WATER, PORT HURON, MI 48060
Signing Officer
- Name
- Timothy M Ward
- Title
- Treasurer
- Phone
- 8109895761
- Signed
- 2019-11-07
Organization Details
- Principal Officer
- Harold J Burns
- Formed
- 1963
- Legal Domicile
- Mi
- Voting Board Members
- 20
- Independent Board Members
- 20
- Employees
- 0
- Volunteers
- 23
Preparer
- Firm
- Stewart Beauvais & Whipple Pc
- Address
- 1979 HOLLAND AVE SUITE A, PORT HURON, MI 48060-8639
- Preparer
- Paul L Bailey CPA
- Phone
- 8109843829
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9
“Prior yr grant cancellation 1,500”
Financial Statement Notes
Schedule D, Page 2, Part V, Line 4
“The foundation's endowment funds are established for a variety of purposes based on donor-imposed perpetual or spending use restrictions. Most endowment funds are established as scholarship funds for students at st. Clair county community college. All fund documents were reviewed in depth in conjunction with both the transfer of administration and management of the foundation activities over to the community foundation of st. Clair county and the implementation of accounting standards update (asu) 2016-14 and its new terminology governing net assets with and without donor restrictions. This review considered language addressing a fund's perpetual nature, its spending use restrictions or any provision for board discretion, and prior contributions. Funds with restrictions based upon perpetuity and/or spending were classified as net assets with donor restrictions, while those without such language were reported as net assets without donor restrictions. Additionally, some funds where board discretion was provided were reclassified as board endowments. In aggregate, these reviews resulted in some net asset reclassification of endowment fund balances. The current year's beginning balance is reflective of this reclasssification, which had reduced the fiscal year 2018 ending balance by 69,850. Due to the time required to restate each of the prior years presented within this section, we have left the prior years unchanged, however, it should be noted that this is the reason why the 2019 beginning endowment fund balances do not agree to the 2018 prior year's ending balance in this section.”
Schedule D, Page 4, Part XII, Line 2D
“Prior yr grant cancellation -1,500”
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| 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/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1963 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 144900 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 20 |
| IRS990/GrantAmt | 0 | 136230 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 117206 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 100745 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 136230 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 136230 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 131992 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 131992 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 6787414 |
| IRS990/GrossReceiptsAmt | 0 | 6936144 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 20 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1800 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1800 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 144100 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 144100 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 6426928 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 6559837 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 6642514 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE FOUNDATION SUPPORTS SCHOLARSHIPS, AND CAPITAL AND SPECIAL PROJECTS FOR ST. CLAIR COUNTY COMMUNITY COLLEGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6498576 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6464482 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 144900 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 144900 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 53001 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1608 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1608 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1500 |
| IRS990/OtherExpensesGrp/Desc | 0 | FUNDRAISING |
| IRS990/OtherExpensesGrp/Desc | 1 | DONOR CULT. |
| IRS990/OtherExpensesGrp/Desc | 2 | MISC FUND EXP. |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 72 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1158 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 846 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 117 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1179 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 846 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 117 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 72 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 3248468 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 8857 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 5000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1200 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1200 |
| IRS990/PrincipalOfficerNm | 0 | HAROLD J BURNS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GRANT AWARDED TO ST. CLAIR COUNTY COMMUNITY COLLEGE FOR CAPITAL AND SPECIAL PROJECTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 15000 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 15000 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | DISTRIBUTION FOR SANILAC COUNTY SCHOLARSHIP MANAGEMENT |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 116992 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 116992 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 40117 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 192973 |
| IRS990/PYInvestmentIncomeAmt | 0 | 393858 |
| IRS990/PYOtherExpensesAmt | 0 | 77977 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 163025 |
| IRS990/PYTotalExpensesAmt | 0 | 270950 |
| IRS990/PYTotalRevenueAmt | 0 | 433975 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -88595 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 169375 |
| IRS990ScheduleA/CollegeOrganizationInd | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 22,395 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 4630 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40117 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78239 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 330175 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99267 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 552428 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 144100 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 279117 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 208065 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 260901 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 302834 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1195017 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7100 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7600 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7695 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 22395 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.31210 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.53850 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 552428 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 4630 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40117 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 78239 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 330175 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99267 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 552428 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1769840 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.01530 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -50120 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6189994 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 2198 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 6193956 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -235838 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 287722 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -49942 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5347313 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 598306 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6259844 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -121862 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 486029 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -34898 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5000663 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 38417 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5347313 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -85550 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 428681 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -36849 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4872520 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 186546 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5000663 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -64047 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 42493 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -28384 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 4922886 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 53760 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 4872520 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -125047 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 49305 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -1500 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 42129 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 340096 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 42129 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 42129 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 53001 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -1500 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.47370 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 53001 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 42129 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 251501 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION'S ENDOWMENT FUNDS ARE ESTABLISHED FOR A VARIETY OF PURPOSES BASED ON DONOR-IMPOSED PERPETUAL OR SPENDING USE RESTRICTIONS. MOST ENDOWMENT FUNDS ARE ESTABLISHED AS SCHOLARSHIP FUNDS FOR STUDENTS AT ST. CLAIR COUNTY COMMUNITY COLLEGE. ALL FUND DOCUMENTS WERE REVIEWED IN DEPTH IN CONJUNCTION WITH BOTH THE TRANSFER OF ADMINISTRATION AND MANAGEMENT OF THE FOUNDATION ACTIVITIES OVER TO THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY AND THE IMPLEMENTATION OF ACCOUNTING STANDARDS UPDATE (ASU) 2016-14 AND ITS NEW TERMINOLOGY GOVERNING NET ASSETS WITH AND WITHOUT DONOR RESTRICTIONS. THIS REVIEW CONSIDERED LANGUAGE ADDRESSING A FUND'S PERPETUAL NATURE, ITS SPENDING USE RESTRICTIONS OR ANY PROVISION FOR BOARD DISCRETION, AND PRIOR CONTRIBUTIONS. FUNDS WITH RESTRICTIONS BASED UPON PERPETUITY AND/OR SPENDING WERE CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS, WHILE THOSE WITHOUT SUCH LANGUAGE WERE REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS. ADDITIONALLY, SOME FUNDS WHERE BOARD DISCRETION WAS PROVIDED WERE RECLASSIFIED AS BOARD ENDOWMENTS. IN AGGREGATE, THESE REVIEWS RESULTED IN SOME NET ASSET RECLASSIFICATION OF ENDOWMENT FUND BALANCES. THE CURRENT YEAR'S BEGINNING BALANCE IS REFLECTIVE OF THIS RECLASSSIFICATION, WHICH HAD REDUCED THE FISCAL YEAR 2018 ENDING BALANCE BY 69,850. DUE TO THE TIME REQUIRED TO RESTATE EACH OF THE PRIOR YEARS PRESENTED WITHIN THIS SECTION, WE HAVE LEFT THE PRIOR YEARS UNCHANGED, HOWEVER, IT SHOULD BE NOTED THAT THIS IS THE REASON WHY THE 2019 BEGINNING ENDOWMENT FUND BALANCES DO NOT AGREE TO THE 2018 PRIOR YEAR'S ENDING BALANCE IN THIS SECTION. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR YR GRANT CANCELLATION -1,500 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $6,566,037
- Liabilities
- $101,555
- Net assets
- $6,464,482
- Revenue
- $293,630
- Expenses
- $382,225
- Net income
- -$88,595