Civic Intelligence

Mpc Legacy Foundation

990 • Fiscal year 2014 • EIN 46-2335572

Jan 01, 2014 to Dec 31, 2014 • Filed on Jan 19, 2016

Organization ProfileN/A
1310 Ashman StreetMidland, MI 48640

(989) 839-9671

Siviq Scores

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

Liabilities / Assets

10th percentile

0.01x

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

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

5th percentile

0.01x

Higher debt load relative to revenue than 5% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

2014 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets10th percentile

Assets

$29,370,458

No earlier filing loaded for comparison.

Net Assets

$29,073,215

No earlier filing loaded for comparison.

Liabilities

$297,243

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue5th percentileNet Margin99th percentile

Revenue

$30,190,250

No earlier filing loaded for comparison.

Expenses

$823,487

No earlier filing loaded for comparison.

Net Income

$29,366,763

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60M$40M$20M$0Assets 2014: $29,370,458Liabilities 2014: $297,243Net Assets 2014: $29,073,2152014Assets 2015: $28,776,389Liabilities 2015: $159,672Net Assets 2015: $28,616,7172015Assets 2016: $32,230,226Liabilities 2016: $421,642Net Assets 2016: $31,808,5842016Assets 2017: $36,196,102Liabilities 2017: $376,973Net Assets 2017: $35,819,1292017Assets 2018: $33,551,716Liabilities 2018: $851,329Net Assets 2018: $32,700,3872018Assets 2019: $38,214,770Liabilities 2019: $969,393Net Assets 2019: $37,245,3772019Assets 2020: $44,711,173Liabilities 2020: $1,075,641Net Assets 2020: $43,635,5322020Assets 2021: $53,014,384Liabilities 2021: $0Net Assets 2021: $53,014,3842021Assets 2022: $46,124,919Liabilities 2022: $141,672Net Assets 2022: $45,983,2472022Assets 2023: $52,141,049Liabilities 2023: $141,672Net Assets 2023: $51,999,3772023Assets 2024: $59,779,311Liabilities 2024: $141,672Net Assets 2024: $59,637,6392024

Highlighted filing

2014

Assets$29,370,458
Liabilities$297,243
Net Assets$29,073,215
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40M$30M$20M$10M$0Revenue 2014: $30,190,250Expenses 2014: $823,487Net Income 2014: $29,366,7632014Revenue 2015: $1,693,784Expenses 2015: $1,153,225Net Income 2015: $540,5592015Revenue 2016: $1,771,855Expenses 2016: $1,079,527Net Income 2016: $692,3282016Revenue 2017: $2,649,742Expenses 2017: $1,247,817Net Income 2017: $1,401,9252017Revenue 2018: $4,759,020Expenses 2018: $1,102,078Net Income 2018: $3,656,9422018Revenue 2019: $2,305,069Expenses 2019: $1,906,740Net Income 2019: $398,3292019Revenue 2020: $2,472,975Expenses 2020: $1,535,650Net Income 2020: $937,3252020Revenue 2021: $2,749,835Expenses 2021: $470,002Net Income 2021: $2,279,8332021Revenue 2022: $2,751,447Expenses 2022: $1,491,297Net Income 2022: $1,260,1502022Revenue 2023: $2,339,849Expenses 2023: $1,713,533Net Income 2023: $626,3162023Revenue 2024: $4,176,021Expenses 2024: $1,799,817Net Income 2024: $2,376,2042024

Highlighted filing

2014

Revenue$30,190,250
Expenses$823,487
Net Income$29,366,763
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jan 19, 2016
Return Version
2014v6.0
Gross Receipts
$33,241,516
Mission and Program Overview

Mission

The organization's mission is to provide continued financial support to the memorial presbyterian church of midland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$28,250,471-
Cash and Non-Interest-Bearing Accounts-$858,951-
Accounts Receivable-$189,657-
Investments Other Securities-$21,304-
Total Assets$0$29,370,458▲ $29,370,458
Other Assets Total-$50,075-
Liabilities
Accounts Payable and Accrued Expenses-$297,243-
Total Liabilities$0$297,243▲ $297,243
Net Assets / Fund Balance
Permanently Rstr Net Assets-$17,852,123-
Temporarily Rstr Net Assets-$6,208,275-
Unrestricted Net Assets-$5,012,817-
Total Net Assets Fund Balance$0$29,073,215▲ $29,073,215
Total Liabilities and Net Assets / Fund Balance$0$29,370,458▲ $29,370,458

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014-$28,065,002▲ $1,831,701-$29,073,216
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Gilbert a HarterPresident
Arthur W KuperTrustee
Charles KendallTrustee
Doug WardTrustee
Joseph L BevirtTrustee
Michael B DotyTrustee
Rev Dr Thomas SchacherTrustee
Richard C CrossTrustee
Roberta ArnoldTrustee
Kirk W FisherSecretary/tr
William C LauderbachVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$28,064,946
Program Service Revenue
$0
Investment Income
$2,125,248
Other Revenue
$56
All Other Contributions
$7,258
Change in Net Assets
$29,366,763

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$28,057,688
Total Noncash Contributions1$28,057,688

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,190,250
Revenue Not Reported on Form 990
$-293,548
Total Revenue per Audited Statements
$29,896,702
Total Revenue per Form 990
$30,190,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$810,759
Other Expenses$12,728
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$810,759--$810,759
Fees for Service Investment Mgmnt Fees-$12,728-$12,728
Total Functional Expenses$810,759$12,728$0$823,487

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$823,487
Total Expenses per Audited Statements$823,487
Total Expenses per Form 990$823,487
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Memorial Presbyterian ChurchMidland, MI501c3Support$810,759
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members of the organization include all members in good standing of the memorial presbyterian church of midland.”

Form 990, Page 6, Part VI, Line 7A

“Following the first fractional year and every year thereafter: members of the organization shall elect one trustee to the governing board of the organization. The session of the memorial presbyterian church of midland shall elect one trustee to the governing board of the organization.”

Form 990, Page 6, Part VI, Line 7B

“The bylaws of the organization may only be amended as follows: the board of trustees must first approve a proposed amendment at a regular or special meeting of the board with a quorum present, by a majority vote of the trustees then in attendance. The proposed amendment must then be submitted to and approved by the session of the memorial presbyterian church of midland, and also approved by a majority of members of the church attending an annual or special meeting of members.”

Form 990, Page 6, Part VI, Line 11B

“Form 900 will be reviewed by the financial administrator of the memorial presbyterian church and the treasurer of the mpc legacy foundation prior to submission.”

Form 990, Page 6, Part VI, Line 19

“Governing documents were presented to the congregation of the memorial presbyterian church and are a part of the minutes of those meetings which are available upon request.”

Filing and Contact Details

Filer

Filer Name
Mpc Legacy Foundation
EIN
46-2335572
Phone
9898399671
Address
1310 ASHMAN STREET, MIDLAND, MI 48640

Signing Officer

Name
Gilbert Arthur Harter
Title
President
Phone
9898399671
Signed
2016-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gilbert Arthur Harter
Formed
2012
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Mcmahan Thomson & Associates Pc
Address
1717 RIDGEWOOD DRIVE SUITE 101, MIDLAND, MI 48642-7600
Preparer
Steven D Koehler
Phone
9896313010
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Return amended to indicate in part vii that the organization's financial statements have been reviewed by an independent accountant.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Endowment funds are to be used to provide continued support to the memorial presbyterian church of midland.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE TO BE USED TO PROVIDE CONTINUED SUPPORT TO THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN AMENDED TO INDICATE IN PART VII THAT THE ORGANIZATION'S FINANCIAL STATEMENTS HAVE BEEN REVIEWED BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ORGANIZATION INCLUDE ALL MEMBERS IN GOOD STANDING OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOLLOWING THE FIRST FRACTIONAL YEAR AND EVERY YEAR THEREAFTER: MEMBERS OF THE ORGANIZATION SHALL ELECT ONE TRUSTEE TO THE GOVERNING BOARD OF THE ORGANIZATION. THE SESSION OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND SHALL ELECT ONE TRUSTEE TO THE GOVERNING BOARD OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BYLAWS OF THE ORGANIZATION MAY ONLY BE AMENDED AS FOLLOWS: THE BOARD OF TRUSTEES MUST FIRST APPROVE A PROPOSED AMENDMENT AT A REGULAR OR SPECIAL MEETING OF THE BOARD WITH A QUORUM PRESENT, BY A MAJORITY VOTE OF THE TRUSTEES THEN IN ATTENDANCE. THE PROPOSED AMENDMENT MUST THEN BE SUBMITTED TO AND APPROVED BY THE SESSION OF THE MEMORIAL PRESBYTERIAN CHURCH OF MIDLAND, AND ALSO APPROVED BY A MAJORITY OF MEMBERS OF THE CHURCH ATTENDING AN ANNUAL OR SPECIAL MEETING OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 900 WILL BE REVIEWED BY THE FINANCIAL ADMINISTRATOR OF THE MEMORIAL PRESBYTERIAN CHURCH AND THE TREASURER OF THE MPC LEGACY FOUNDATION PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS WERE PRESENTED TO THE CONGREGATION OF THE MEMORIAL PRESBYTERIAN CHURCH AND ARE A PART OF THE MINUTES OF THOSE MEETINGS WHICH ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt030190250
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09898399671
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MPC LEGACY FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0MPCL
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ReturnHeader/Filer/USAddress/CityNm0MIDLAND

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,370,458
Liabilities
$297,243
Net assets
$29,073,215
Revenue
$30,190,250
Expenses
$823,487
Net income
$29,366,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$59.8$0.14$59.6$4.18$1.80$2.38
2023Detailed filing. Detailed filing data is available for this year.$52.1$0.14$52.0$2.34$1.71$0.63
2022Detailed filing. Detailed filing data is available for this year.$46.1$0.14$46.0$2.75$1.49$1.26
2021Detailed filing. Detailed filing data is available for this year.$53.0$0.00$53.0$2.75$0.47$2.28
2020Detailed filing. Detailed filing data is available for this year.$44.7$1.08$43.6$2.47$1.54$0.94
2019Detailed filing. Detailed filing data is available for this year.$38.2$0.97$37.2$2.31$1.91$0.40
2018Detailed filing. Detailed filing data is available for this year.$33.6$0.85$32.7$4.76$1.10$3.66
2017Detailed filing. Detailed filing data is available for this year.$36.2$0.38$35.8$2.65$1.25$1.40
2016Detailed filing. Detailed filing data is available for this year.$32.2$0.42$31.8$1.77$1.08$0.69
2015Detailed filing. Detailed filing data is available for this year.$28.8$0.16$28.6$1.69$1.15$0.54
2014Detailed filing. Detailed filing data is available for this year.$29.4$0.30$29.1$30.2$0.82$29.4