Civic Intelligence

Esther Gilbertson for Cornerstone College

EIN 38-6489253 • 501(c)3 • Cincinnati, OH

Profile

Trust assets are invested to provide income to be distributed to the charity named in the governing document.

PO Box 630858Cincinnati, OH 45263-0858

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

4947(a)1 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

4947(a)1 • <$500k nonprofits • Source year 2025

Net Margin

63rd percentile

17%

Higher net margin than 63% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Source year 2025

Top Officer Pay

68th percentile

$2,401

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

4947(a)1 • <$500k nonprofits • Source year 2025

Asset Growth

74th percentile

1.7%

Faster asset growth than 74% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-53%

Faster revenue growth than 14% of similar nonprofits.

4947(a)1 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$148,064

Up $2,422 (+1.7%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$148,064

Up $2,422 (+1.7%) from 2024

Operations
Liabilities / Revenue92nd percentileNet Margin63rd percentile

Revenue

Down

$14,014

Down $15,948 (-53%) from 2024

Expenses

Up

$11,625

Up $2,020 (+21%) from 2024

Net Income

Down

$2,389

Down $17,968 (-88%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$200K$150K$100K$50K$0Assets 2014: $136,265Liabilities 2014: $0Net Assets 2014: $136,2652014Assets 2015: $136,049Liabilities 2015: $0Net Assets 2015: $136,0492015Assets 2016: $152,884Liabilities 2016: $0Net Assets 2016: $152,8842016Assets 2017: $146,859Liabilities 2017: $0Net Assets 2017: $146,8592017Assets 2019: $152,402Liabilities 2019: $0Net Assets 2019: $152,4022019Assets 2020: $143,133Liabilities 2020: $0Net Assets 2020: $143,1332020Assets 2021: $137,507Liabilities 2021: $0Net Assets 2021: $137,5072021Assets 2022: $133,513Liabilities 2022: $0Net Assets 2022: $133,5132022Assets 2023: $125,295Liabilities 2023: $0Net Assets 2023: $125,2952023Assets 2024: $145,642Liabilities 2024: $0Net Assets 2024: $145,6422024Assets 2025: $148,064Liabilities 2025: $0Net Assets 2025: $148,0642025

Highlighted filing

2025

Assets$148,064
Liabilities$0
Net Assets$148,064
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$30K$20K$10K$0-$10KRevenue 2014: $9,344Expenses 2014: $12,046Net Income 2014: -$2,7022014Revenue 2015: $11,158Expenses 2015: $11,374Net Income 2015: -$2162015Revenue 2016: $28,330Expenses 2016: $11,495Net Income 2016: $16,8352016Revenue 2017: $9,513Expenses 2017: $15,538Net Income 2017: -$6,0252017Revenue 2019: $24,288Expenses 2019: $10,658Net Income 2019: $13,6302019Revenue 2020: $2,095Expenses 2020: $11,364Net Income 2020: -$9,2692020Revenue 2021: $5,894Expenses 2021: $11,521Net Income 2021: -$5,6272021Revenue 2022: $7,567Expenses 2022: $11,561Net Income 2022: -$3,9942022Revenue 2023: $3,671Expenses 2023: $11,884Net Income 2023: -$8,2132023Revenue 2024: $29,962Expenses 2024: $9,605Net Income 2024: $20,3572024Revenue 2025: $14,014Expenses 2025: $11,625Net Income 2025: $2,3892025

Highlighted filing

2025

Revenue$14,014
Expenses$11,625
Net Income$2,389
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$148,064
Liabilities
$0
Net assets
$148,064
Revenue
$14,014
Expenses
$11,625
Net income
$2,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.14$0.12$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$0.30$0.10$0.20
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.04$0.12$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$0.08$0.12$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.00$1.38$0.06$0.12$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$0.02$0.11$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.00$1.52$0.24$0.11$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.47$0.00$1.47$0.10$0.16$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.00$1.53$0.28$0.11$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.11$0.11$0.00
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.09$0.12$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Dec 1, 2025
Return Version
2024v5.2
Gross Receipts
$64,920
Mission and Program Overview

Mission

Trust assets are invested to provide income to be distributed to the charity named in the governing document.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$145,642$148,064▲ $2,422
Investments in Publicly Traded Securities$139,834$141,169▲ $1,335
Savings and Temporary Cash Investments$5,807$6,894▲ $1,087
Cash and Non-Interest-Bearing Accounts$1$1→ $0
Total Assets$145,642$148,064▲ $2,422
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$145,642$148,064▲ $2,422
Total Liabilities and Net Assets / Fund Balance$145,642$148,064▲ $2,422
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
Fifth Third Bank N aTrustee$2,401$2,401
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$14,014
Other Revenue
$0
Change in Net Assets
$2,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,710
Salaries, Compensation, and Employee Benefits$2,401
Other Expenses$1,514
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,710--$7,710
Current Officers, Directors, Trustees, and Key Employees$360$2,041-$2,401
Fees for Services Accounting-$1,470-$1,470
Other Expenses-$44-$44
Total Functional Expenses$8,070$3,555$0$11,625
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cornerstone UniversityGrand Rapids, MI501 (c) 3Scholarships$7,710
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
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
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 11-description of Process for Review

“Form 990 is reviewed by a tax officer of the trustee”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“At each annual meeting the members of the trustee oversight council prepared and disclosed annual conflict of interests. As grantee organizations were discussed a trustee member would recuse themselves from voting if a conflict was present and the conflict would be noted in the minutes.”

Form 990, Page 6, Part VI, Line 19

“Forms are available upon written request to the organization.”

Filing and Contact Details

Filer

Filer Name
Esther Gilbertson for Cornerstone College
EIN
38-6489253
Phone
5135345310
Address
PO BOX 630858, CINCINNATI, OH 45263-0858

Signing Officer

Name
Matthew Carothers
Title
Trustee
Phone
5135345310
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Mi
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET 45TH FLOOR, PITTSBURGH, PA 15219
Preparer
Allison J Valenty
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“Wash sale adjustment $35 and rounding of ($2).”

Raw XML Appendix328 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TRUST ASSETS ARE INVESTED TO PROVIDE INCOME TO BE DISTRIBUTED TO THE CHARITY NAMED IN THE GOVERNING DOCUMENT.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIFTH THIRD BANK NA
IRS990/BooksInCareOfDetail/PhoneNum05135347001
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt038 FOUNTAIN SQUARE PLAZA MD1090VD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CINCINNATI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045202
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0145642
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0148064
IRS990/CashNonInterestBearingGrp/BOYAmt01
IRS990/CashNonInterestBearingGrp/EOYAmt01
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02041
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0360
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02401
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt07710
IRS990/CYInvestmentIncomeAmt014014
IRS990/CYOtherExpensesAmt01514
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02389
IRS990/CYSalariesCompEmpBnftPaidAmt02401
IRS990/CYTotalExpensesAmt011625
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt014014
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0DISTRIBUTIONS TO VARIOUS CHARITABLE ORGANIZATIONS AS DIRECTED BY THE GOVERNING DOCUMENT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt08070
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01470
IRS990/FeesForServicesAccountingGrp/TotalAmt01470
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0FIFTH THIRD BANK N A
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02401
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt010527
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt07710
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt07710
IRS990/GrantsToDomesticOrgsGrp/TotalAmt07710
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt061433
IRS990/GrossReceiptsAmt064920
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt03487
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03487
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0139834
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0141169
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt050906
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TRUST ASSETS ARE INVESTED TO PROVIDE INCOME TO BE DISTRIBUTED TO THE CHARITY NAMED IN THE GOVERNING DOCUMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0145642
IRS990/NetAssetsOrFundBalancesEOYAmt0148064
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt010527
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010527
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt033
IRS990/OtherExpensesGrp/Desc0FOREIGN TAXES PAID
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt044
IRS990/OtherExpensesGrp/TotalAmt044
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0FIFTH THIRD BANK NA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt07330
IRS990/PYInvestmentIncomeAmt029962
IRS990/PYOtherExpensesAmt053
IRS990/PYRevenuesLessExpensesAmt020357
IRS990/PYSalariesCompEmpBnftPaidAmt02222
IRS990/PYTotalExpensesAmt09605
IRS990/PYTotalRevenueAmt029962
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02389
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05807
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06894
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0381443369
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt07710
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CORNERSTONE UNIVERSITY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt07710
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt07710
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (c) 3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CORNERSTONE UNIVERSITY
IRS990ScheduleI/RecipientTable/RecipientEIN0381443369
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01001 EAST BELTLINE AVE NE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GRAND RAPIDS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd049525
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE MADE TO ORGANIZATIONS NAMED IN THE GOVERNING DOCUMENT TO BE USED FOR THE PURPOSES AND PROGRAMS ESTABLISHED BY THE TRUST INSTRUMENT. NO UNSOLICITED REQUESTS FOR FUNDS ARE ACCEPTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY A TAX OFFICER OF THE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT EACH ANNUAL MEETING THE MEMBERS OF THE TRUSTEE OVERSIGHT COUNCIL PREPARED AND DISCLOSED ANNUAL CONFLICT OF INTERESTS. AS GRANTEE ORGANIZATIONS WERE DISCUSSED A TRUSTEE MEMBER WOULD RECUSE THEMSELVES FROM VOTING IF A CONFLICT WAS PRESENT AND THE CONFLICT WOULD BE NOTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORMS ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WASH SALE ADJUSTMENT $35 AND ROUNDING OF ($2).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CORNERSTONE UNIVERSITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381443369
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01001 EAST BELTLINE AVE NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GRAND RAPIDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049525
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07710
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
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IRS990/StatesWhereCopyOfReturnIsFldCd0MI
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145642
IRS990/TotalAssetsEOYAmt0148064
IRS990/TotalAssetsGrp/BOYAmt0145642
IRS990/TotalAssetsGrp/EOYAmt0148064
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03555
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08070
IRS990/TotalFunctionalExpensesGrp/TotalAmt011625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0145642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148064
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt08070
IRS990/TotalReportableCompFromOrgAmt02401
IRS990/TotalRevenueGrp/ExclusionAmt014014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145642
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148064
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt038 FOUNTAIN SQ PLZ MD1090VD
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045202
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW CAROTHERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum05135345310
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESTHER GILBERTSON FOR CORNERSTONE COLLEGE
ReturnHeader/Filer/BusinessNameControlTxt0GILB
ReturnHeader/Filer/EIN0386489253
ReturnHeader/Filer/PhoneNum05135345310
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 630858
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0452630858
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 GRANT STREET 45TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALLISON J VALENTY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-05T11:01:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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