Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Up$7,741,191
Up $1,390,937 (+22%) from 2020
Net Assets
Up$7,597,864
Up $1,435,716 (+23%) from 2020
Liabilities
Down$143,327
Down $44,779 (-24%) from 2020
Revenue And Expenses
Revenue
Down$3,092
Down $175,640 (-98%) from 2020
Expenses
Down$317,057
Down $127,628 (-29%) from 2020
Net Income
Down-$313,965
Down $48,012 (-18%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Dec 9, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $3,092
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 | |||
| Cash and Non-Interest-Bearing Accounts | $15,969 | $1,923 | ▼ $14,046 |
| Prepaid Expenses and Deferred Charges | $1,200 | $1,267 | ▲ $67 |
| Total Assets | $6,350,254 | $7,741,191 | ▲ $1,390,937 |
| Other Assets Total | $6,333,085 | $7,738,001 | ▲ $1,404,916 |
| Liabilities | |||
| Grants Payable | $188,106 | $143,327 | ▼ $44,779 |
| Total Liabilities | $188,106 | $143,327 | ▼ $44,779 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $5,840,072 | $7,238,257 | ▲ $1,398,185 |
| Net Assets Without Donor Restrictions | $322,076 | $359,607 | ▲ $37,531 |
| Total Net Assets Fund Balance | $6,162,148 | $7,597,864 | ▲ $1,435,716 |
| Total Liabilities and Net Assets / Fund Balance | $6,350,254 | $7,741,191 | ▲ $1,390,937 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $7,738,001 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $5,933,888 | $1,917 | ▲ $1,686,308 | - | $7,356,351 |
| 2020 | $6,193,956 | $12,147 | ▲ $80,772 | - | $5,933,888 |
| 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 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Will Oldford | President |
| Mary K Whaling | Vice President |
| Adam Armbruster | Trustee |
| Bryan Neiman | Trustee |
| Christie Sansom | Trustee |
| Christine Newberry | Trustee |
| Duncan Smith | Trustee |
| Honorable Daniel Kelly | Trustee |
| Janal Mossett | Trustee |
| Jeffrey Wine | Trustee |
| Karen Deschaine | Trustee |
| Randall Fernandez | Trustee |
| Robert Moak | Trustee |
| Timothy M Ward | Trustee |
| Kathleen M Smith | Secretary |
| Steve Schweihofer | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,092
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $3,092
- Change in Net Assets
- $-313,965
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,092
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $1,753,276
- Total Revenue per Audited Statements
- $1,756,368
- Total Revenue per Form 990
- $3,092
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $231,020 |
| Other Expenses | $86,037 |
| Total Fundraising Expense | $4,819 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $179,786 | - | - | $179,786 |
| Fees for Services Management | $15,866 | $49,485 | $4,719 | $70,070 |
| Grants to Domestic Orgs | $51,234 | - | - | $51,234 |
| Fees for Services Accounting | - | $12,750 | - | $12,750 |
| Insurance | - | $1,833 | - | $1,833 |
| Other Expenses | $1,264 | $20 | $100 | $20 |
| Total Functional Expenses | $248,150 | $64,088 | $4,819 | $317,057 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $320,652 |
| Expenses per Audited Statements | $317,057 |
| Total Expenses per Form 990 | $317,057 |
| Expenses Not Reported on Form 990 | $3,595 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| St Clair County Community College | Port Huron, MI | Gov | Operations/facility | $51,234 |
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 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
- 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, Part VI, Section B, Line 11B
“Following approval of its audited financial statements, the board separately reviews and approves the form 990 prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Under its agency fund and supplemental memorandum of understanding servicing agreements, the sc4 foundation has adopted policies and practices that align to the community foundation of st. Clair county. Annually, the board completes a conflict of interest disclosure and approves its delegation of grant-making authority, which outlines the specified grant-making selection committee and dollar limits for consideration and approval. As a component of st. Clair county community college (sc4) under its governing documents, 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, Part VI, Section C, Line 19
“The sc4 foundation is a component of the st. Clair county community college (sc4) and as such, its financial statements would get incorporated into sc4's audited financial statements. In 2018, sc4 foundation entered into agency fund and supplemental memorandum of understanding servicing agreements with the community foundation of st. Clair county for fund management and organizational services, with the primary goal of this new collaboration to enhance endowment fund management and increase philanthropic support for sc4 and its students. Through the duration of the memorandum of understanding, the sc4 foundation's corporate governing documents, information on its conflict of interest policy, its audited financial statements and form 990's are available by the community foundation of st. Clair county upon request.”
Filing and Contact Details
Filer
- Filer Name
- Sc4 Foundation
- EIN
- 38-6083677
- Phone
- 8109895545
- Address
- 500 WATER, PORT HURON, MI 48060
Signing Officer
- Name
- Steve Schweihofer
- Title
- Treasurer
- Phone
- 8109895545
- Signed
- 2021-12-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Will Oldford
- Formed
- 1963
- Legal Domicile
- Mi
- Voting Board Members
- 16
- Independent Board Members
- 16
- Employees
- 0
- Volunteers
- 21
Preparer
- Firm
- Uhy Advisors Mi Inc
- Address
- 1979 HOLLAND AVE SUITE A, PORT HURON, MI 48060
- Preparer
- Karen Shafik
- Phone
- 8109843829
Supplemental Narrative
Financial Statement Notes
PART V, LINE 4:
“The foundation's endowment funds are established for a variety of purposes based on donor-imposed perpetual care 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 it's 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 provisions for board discretion, and prior contributions. Funds with restrictions based on upon perpetuity and/or spending were classified as net assets with donor restrictions, while those without without such language were reported as net assets without donor restrictions. Additionally, some funds where board discretion was provided were reclassified board endowments. In aggregate, these reviews resulted in some net asset reclassification of endowment fund balances. The beginning balance in part v column c is reflective of this reclassification, 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.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Like-kind donation for services from a governmental agency 3,595.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Like-kind donation for services from a governmental agency 3,595.”
Raw XML AppendixShowing 400 of 510 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 51234 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 51234 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3092 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1833 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1833 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE FOUNDATION SUPPORTS SCHOLARSHIPS, AND CAPITAL AND SPECIAL PROJECTS FOR ST. CLAIR COUNTY COMMUNITY COLLEGE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6162148 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7597864 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1749681 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 322076 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 359607 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6333085 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 7738001 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DONOR CULT. |
| IRS990/OtherExpensesGrp/Desc | 1 | FUNDRAISING |
| IRS990/OtherExpensesGrp/Desc | 2 | BANK FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 100 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1264 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1264 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 100 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1200 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1267 |
| IRS990/PrincipalOfficerNm | 0 | WILL OLDFORD |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GRANT AWARDED TO ST. CLAIR COUNTY COMMUNITY COLLEGE FOR CAPITAL AND SPECIAL PROJECTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 51234 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 51234 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 14526 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 326836 |
| IRS990/PYInvestmentIncomeAmt | 0 | 164206 |
| IRS990/PYOtherExpensesAmt | 0 | 117849 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -265953 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 444685 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 178732 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -313965 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/CollegeOrganizationInd | 0 | X |
| IRS990ScheduleA/FactsAndCircumstancesTestTxt | 0 | SC4 FOUNDATION MAINTAINS ENDOWMENTS SUPPORTING NUMEROUS STUDENT SCHOLARSHIPS, PROGRAMS AND FACILITY IMPROVEMENTS AT ST. CLAIR COUNTY COMMUNITY COLLEGE (SC4). ALL OF THESE ENDOWMENT FUNDS HAVE BEEN BUILT FROM DONOR GIFTS OVER MANY DECADES.SUCH FUNDS HAVE BEEN PRUDENTLY INVESTED AND SC4 FOUNDATION HAS MANAGED SPENDING AND FUND ADMINISTRATION IN ACCORDANCE WITH FUND AGREEMENTS AND LAWS INTENDED TO PRESERVE THE FUNDS' CORPUS.IN 2017, SC4 FOUNDATION ESTABLISHED AN AGENCY FUND RELATIONSHIP WITH THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY (THE "COMMUNITY FOUNDATION"), THE REGION'S LARGEST PUBLIC FOUNDATION WITH EXTENSIVE KNOWLEDGE AND EXPERIENCE IN ENDOWMENT FUND MANAGEMENT AND DONOR RELATIONS.THIS RELATIONSHIP WAS THE BEST WAY TO ACHIEVE ENHANCED ENDOWMENT MANAGEMENT, DONOR RELATIONS, AND ORGANIZATIONAL SERVICE FOR SC4 FOUNDATION.SC4 FOUNDATION'S GOVERNING BOARD IS STRUCTURED TO ENGAGE KEY COMMUNITY LEADERS FROM THROUGHOUT THE REGION, THEREBY EXPANDING ITS PUBLIC AWARENESS AND REACH OF SOLICITATION EFFORTS. IN ADDITION TO HAVING PUBLIC GIVING AVAILABLE DIRECTLY ON SC4'S WEBSITE, ALL SC4 FOUNDATION FUNDS ARE DETAILED ON THE COMMUNITY FOUNDATION'S WEBSITE AS WELL, RESULTING IN POTENTIAL FUND GROWTH THROUGH BOTH SC4 FOUNDATION (AGENCY) AND COMMNITY FOUNDATION EFFORTS.FINALLY, THE SERVICING AGREEMENT WITH THE COMMUNITY FOUNDATION HAS RESULTED IN A LARGE DECREASE OF PREVIOUSLY DONATED STAFF TIME FROM SC4 WHICH HAS TRANSLATED INTO DECREASED GIFTS.THAT CHANGE HAS SIMULTANEOULY HAD A FAVORABLE IMPACT TO SC4 AND THE PUBLIC IN THAT IT HAS ENABLED SC4 PERSONNEL TO FULLY FOCUS THEIR TIME AND EFFORTS ON THEIR PRIMARY ROLE OF STUDENT AND PROGRAM MANAGEMENT AND COLLEGE OPERATIONS, WHILE COMMUNITY FOUNDATION STAFF USE THEIR EXPERIENCE IN DONOR RELATIONS AND ENDOWMENT FUND MANAGEMENT.WHEREAS INITIALLY ALL SC4 FOUNDATION FUNDS WERE MAINTAINED IN A SEGREGATED INVESTMENT POOL, ITS GOVERNING BOARD APPROVED MOVING THE FUNDS INTO THE COMMUNITY FOUNDATION'S COMMINGLED MAIN INVESTMENT POOL, WITH THE GOAL OF INCREASED LONG-TERM NET INVESTMENT PERFORMANCE. THIS POOL MOVEMENT WAS INITIATED IN AUGUST 2018 AND CONCLUDED IN SEPTEMBER 2018. FOLLOWING THESE CHANGES, THE SC4 FOUNDATION FUNDS OWNED ONLY A BENEFICIAL INTEREST IN INVESTMENTS HELD BY THE COMMUNITY FOUNDATION, FOR WHICH ALL INVESTMENT EARNINGS REMAIN UNREALIZED UNTIL SUCH TIME THE SC4 FOUNDATION REQUESTS ITS FUNDS TO BE HELD IN SEPARATE, NON-POOLED INVESTMENTS OR SEEKS TO END SERVICING AND AGENCY FUND AGREEMENT. BEGINNING WITH THIS 2020 FORM 990, IN LIGHT OF THIS BENEFICIAL INTEREST STATUS, INTEREST/DIVIDEND INCOME GENERATED BY THE COMMINGLED MAIN POOL HAS BEEN DEEMED 'UNREALIZED AND EXCLUDED FROM TOTAL SUPPORT FOR PURPOSES OF THIS PUBLIC SUPPORT TEST AS FOLLOWS: 2018 - $121,542; 2019 - $144,372; AND 2020 - $134,585. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME - 2016 AMOUNT: $ 7,100. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3092 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14526 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4630 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 40117 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78239 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 140604 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt | 0 | 3595 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 3595 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22559 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 279117 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 208065 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 509741 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7100 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 7100 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.21810 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.30790 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 144199 |
| IRS990ScheduleA/TenPctFactsCrcmstncsTestCYInd | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 6687 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 14526 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4630 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 40117 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78239 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 144199 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 661040 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.01600 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5933888 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1917 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 7356351 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -265762 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1686308 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6193956 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 12147 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5933888 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -352987 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 80772 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -50120 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6189994 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2198 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6193956 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -235838 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 287722 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -49942 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5347313 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 598306 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 6259844 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -121862 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 486029 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | -34898 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 5000663 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 38417 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 5347313 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | -85550 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 428681 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3595 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 317057 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1749681 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 7738001 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN ASSETS HELD BY THE COMMUNITY FOUNDATION |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 3595 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 3595 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.39660 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1753276 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3092 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION'S ENDOWMENT FUNDS ARE ESTABLISHED FOR A VARIETY OF PURPOSES BASED ON DONOR-IMPOSED PERPETUAL CARE 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 IT'S 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 PROVISIONS FOR BOARD DISCRETION, AND PRIOR CONTRIBUTIONS. FUNDS WITH RESTRICTIONS BASED ON UPON PERPETUITY AND/OR SPENDING WERE CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS, WHILE THOSE WITHOUT WITHOUT SUCH LANGUAGE WERE REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS. ADDITIONALLY, SOME FUNDS WHERE BOARD DISCRETION WAS PROVIDED WERE RECLASSIFIED BOARD ENDOWMENTS. IN AGGREGATE, THESE REVIEWS RESULTED IN SOME NET ASSET RECLASSIFICATION OF ENDOWMENT FUND BALANCES. THE BEGINNING BALANCE IN PART V COLUMN C IS REFLECTIVE OF THIS RECLASSIFICATION, 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 | LIKE-KIND DONATION FOR SERVICES FROM A GOVERNMENTAL AGENCY 3,595. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LIKE-KIND DONATION FOR SERVICES FROM A GOVERNMENTAL AGENCY 3,595. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.58740 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 7738001 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 317057 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3092 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1756368 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 320652 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 179786 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 111 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 51234 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | GOV |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | OPERATIONS/FACILITY |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | ST CLAIR COUNTY COMMUNITY COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 381857017 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 323 ERIE ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | PORT HURON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 48060 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOLLOWING APPROVAL OF ITS AUDITED FINANCIAL STATEMENTS, THE BOARD SEPARATELY REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNDER ITS AGENCY FUND AND SUPPLEMENTAL MEMORANDUM OF UNDERSTANDING SERVICING AGREEMENTS, THE SC4 FOUNDATION HAS ADOPTED POLICIES AND PRACTICES THAT ALIGN TO THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY. ANNUALLY, THE BOARD COMPLETES A CONFLICT OF INTEREST DISCLOSURE AND APPROVES ITS DELEGATION OF GRANT-MAKING AUTHORITY, WHICH OUTLINES THE SPECIFIED GRANT-MAKING SELECTION COMMITTEE AND DOLLAR LIMITS FOR CONSIDERATION AND APPROVAL. AS A COMPONENT OF ST. CLAIR COUNTY COMMUNITY COLLEGE (SC4) UNDER ITS GOVERNING DOCUMENTS, 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SC4 FOUNDATION IS A COMPONENT OF THE ST. CLAIR COUNTY COMMUNITY COLLEGE (SC4) AND AS SUCH, ITS FINANCIAL STATEMENTS WOULD GET INCORPORATED INTO SC4'S AUDITED FINANCIAL STATEMENTS. IN 2018, SC4 FOUNDATION ENTERED INTO AGENCY FUND AND SUPPLEMENTAL MEMORANDUM OF UNDERSTANDING SERVICING AGREEMENTS WITH THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY FOR FUND MANAGEMENT AND ORGANIZATIONAL SERVICES, WITH THE PRIMARY GOAL OF THIS NEW COLLABORATION TO ENHANCE ENDOWMENT FUND MANAGEMENT AND INCREASE PHILANTHROPIC SUPPORT FOR SC4 AND ITS STUDENTS. THROUGH THE DURATION OF THE MEMORANDUM OF UNDERSTANDING, THE SC4 FOUNDATION'S CORPORATE GOVERNING DOCUMENTS, INFORMATION ON ITS CONFLICT OF INTEREST POLICY, ITS AUDITED FINANCIAL STATEMENTS AND FORM 990'S ARE AVAILABLE BY THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ST CLAIR COUNTY COMMUNITY COLLEGE |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $7,741,191
- Liabilities
- $143,327
- Net assets
- $7,597,864
- Revenue
- $3,092
- Expenses
- $317,057
- Net income
- -$313,965