2023-10-12T12:11:39-05:00 2022-12-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2022-01-01 454295864 WATERSTONE SUPPORTING ORGANIZATION TRUST 1 WATE 7194474620 10807 NEW ALLEGIANCE DRIVE 240 COLORADO SPRINGS CO 80921 CHRIS START TRUSTEE 7194474620 2023-10-12 1 CHRIS START 999009999 0 KYLE FRITCH CPA P01313374 9702238825 2023-10-12 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD VON GNECHTEN 10807 NEW ALLEGIANCE DRIVE 240 COLORADO SPRINGS CO 80921 122015029 0 X WWW.WATERSTONE.ORG X 2012 TX SUPPORT THE PURPOSES OF CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE. 3 1 0 0 31096326 0 38616254 88379734 0 0 37881351 32191476 866506 1426379 77364111 121997589 38249780 45380124 0 0 0 0 0 0 0 1267420 2158033 39517200 47538157 37846911 74459432 40765931 86237462 0 612000 40765931 85625462 SUPPORT THE PURPOSES OF CHRISTIAN COMMUNITY FOUNDATION, INC. DBA WATERSTONE. 0 0 45380124 45380124 THE TRUST IS ORGANIZED AND OPERATED TO SUPPORT CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE AND OTHER PUBLIC CHARITIES WHOSE WORK FURTHERS WATERSTONE'S PURPOSES BY RECEIVING AND MANAGING CHARITABLE CONTRIBUTIONS TO SUPPORT THOSE MINISTRIES. 45380124 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 X 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 1 1 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 7194474620 10807 NEW ALLEGIANCE DRIVE STE 240 COLORADO SPRINGS CO 80921 RICHARD LAVINSKI TRUSTEE 1.00 3.00 X 0 0 0 RICHARD VON GNECHTEN TRUSTEE 1.00 51.00 X 0 244865 34667 CHRIS START TRUSTEE 1.00 51.00 X 0 213808 45241 0 458673 79908 0 0 1 0 CHRISTIAN COMMUNITY FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 MANAGEMENT SERVICES 1427756 1 11978114 76401620 76401620 88379734 3088788 1976198 1112590 1426379 1426379 29120128 17440 29102688 29102688 29120128 -17440 121997589 0 31096326 2521529 45380124 45380124 6350 6350 1430163 1430163 97619 97619 2012 2012 3505 3505 6384 6384 LICENSES & TAXES 612000 612000 47538157 45380124 2158033 0 991909 63244 112000 4250825 207923 117919 7933 51513 109986 1642728 1 1000000 2500000 32828956 83244308 40765931 86237462 612000 0 612000 X 40765931 85625462 40765931 85625462 40765931 86237462 74459432 -29599901 0 X 0 1 X 1 0 X X 1 CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 751750059 7 1 42311161 0 1 42311161 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117919 7933 109986 109986 INVESTMENTS IN LIMITED PARTNERSHIPS AND S-CORPS 76393847 REAL ESTATE HELD FOR MINISTRY 4453182 DEPOSITS HELD FOR OTHERS 7279 REAL ESTATE HELD FOR SALE 2390000 83244308 X PART X, LINE 2: WATERSTONE SUPPORTING ORGANIZATION TRUST 1 (TRUST 1) IS ORGANIZED AS A NONEXEMPT CHARITABLE TRUST UNDER SECTION 4947(A)(1) OF THE INTERNAL REVENUE CODE (IRC). TRUST 1 QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170 AND HAS REQUESTED NONPRIVATE FOUNDATION STATUS UNDER SECTION 509(A)(3). TRUST 1 IS NOT TREATED AS EXEMPT FROM INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AND, THEREFORE MUST ALSO FILE A U.S. INCOME TAX RETURN FOR ESTATES AND TRUSTS (FORM 1041) FOR ANY TAX YEAR IN WHICH IT HAS TAXABLE INCOME. TRUST 1 DID NOT INCUR SIGNIFICANT INCOME TAX EXPENSE DURING THE YEAR ENDED DECEMBER 31, 2022. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE ORGANIZATION'S FORM 1041 AND OTHER INCOME TAX FILINGS BY STATE, LOCAL, OR NON-U.S. TAX AUTHORITIES ARE NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS BEFORE 2020. 1 CHRISTIAN COMMUNITY FOUNDATION INC DBA WATERSTONE 10807 ALLEGIANCE DRIVE SOUTH STE 240 COLORADO SPRINGS CO 80921 751750059 501(C)(3) 42311161 0 GENERAL SUPPORT NATIONAL CHRISTIAN FOUNDATION 11625 RAINWATER DRIVE STE 500 ALPHARETTA GA 30009 300209280 501(C)(3) 2840218 0 GENERAL SUPPORT MORIAH FOUNDATION 10807 ALLEGIANCE DRIVE SOUTH STE 240 COLORADO SPRINGS CO 80921 841547618 501(C)(3) 196000 0 GENERAL SUPPORT WATERSTONE SUPPORT FOUNDATION 10807 ALLEGIANCE DRIVE SOUTH STE 240 COLORADO SPRINGS CO 80921 841430063 501(C)(3) 32745 0 GENERAL SUPPORT 4 0 PART I, LINE 2: THE ORGANIZATIO MAINTAINS A CONTINUOUSLY MONITORED CURRENT LIST OF IRS QUALIFIED 501(C)(3) ORGANIZATIONS USING THE GUIDESTAR.ORG DATABASE. ELIGIBLE GRANTEES MUST QUALIFY WITHIN THE BOUNDS OF THE ORGANIZATION'S EXEMPT PURPOSE, WHICH IS DETERMINED BASED ON BOARD APPROVED INTERPRETATION. THE CCF BOARD APPROVES THE PURPOSE STATEMENT OF DONOR ADVISED FUNDS AND EVERY ELIGIBLE GRANTEE. WE APPROVE GRANT RECIPIENT ORGANIZATIONS ON A TIME-LIMITED BASIS, REQUIRING RECERTIFICATION IN APPROPRIATE TIME FRAMES. GRANT RECOMMENDATIONS ARE ALSO REVIEWED AGAINST DONOR ADVISED FUND PURPOSE STATEMENTS, TO ENSURE GRANTEE RECOMMENDATIONS FALL WITHIN THE PURPOSES OF BOTH THE ORGANIZATION AND THE FUND DONOR. WHEN PURPOSES AND RECIPIENT ORGANIZATIONS ARE APPROVED, THE PURPOSE OF FUNDS DISBURSED TO GRANTEES IS ALSO COMMUNICATED ON THE CHECK STUB. GRANTEE THEREBY ACKNOWLEDGES RESTRICTIONS (IF ANY) BY ACCEPTING THE GRANT CHECK. 0 0 0 0 0 0 0 0 0 RICHARD VON GNECHTEN TRUSTEE 0 201349 0 43516 0 0 0 6227 0 30275 0 281367 0 0 CHRIS START TRUSTEE 0 170733 0 43075 0 0 0 8887 0 38131 0 260826 0 0 PART I, LINE 3: THE ORGANIZATION RELIED ON A RELATED ORGANIZATION THAT USED ONE OR MORE OF THESE METHODS TO ESTABLISH THE COMPENSATION OF OFFICERS. X 16 73371120 APPRAISED VALUE X 2 3030500 APPRAISED VALUE 20 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE TOTAL NUMBER OF DONORS IN PART I, COLUMN (B). FORM 990, PART V, LINE 3B THE ORGANIZATION IS CLASSIFIED AS A SECTION 4947(A)(1) NONEXEMPT CHARITABLE TRUST AND IS TREATED AS A PUBLIC CHARITY UNDER THE INTERNAL REVENUE CODE. THEREFORE, THE TRUST IS FILING FORM 1041 INSTEAD OF FORM 990-T FOR TAXABLE INCOME. FORM 990, PART VI, SECTION A, LINE 2 JOHN MULDER, CHRIS START, AND RICHARD LAVINSKI HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES SHALL CONSIST OF NOT LESS THAN THREE NOR MORE THAN FIVE PERSONS, PROVIDED HOWEVER, THAT AT ALL TIMES AT LEAST 51% OF THE TRUSTEES SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF CHRISTIAN COMMUNITY FOUNDATION (A RELATED EXEMPT ORGANIZATION). FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO EACH TRUSTEE BEFORE IT IS FILED AND IS REVIEWED AT THE NEXT BOARD MEETING. IN ADDITION, THE BOARD AUDIT COMMITTEE OF CHRISTIAN COMMUNITY FOUNDATION, A RELATED EXEMPT ORGANIZATION, REVIEWS THE FORM BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE OF THE BOARD IS REQUIRED TO ANNUALLY REVIEW AND FILE SIGNED DECLARATIONS OF COMPLIANCE WITH THE POLICY, OR STATE POSSIBLE EXCEPTIONS, WHICH ARE REVIEWED AND APPROVED OR DISALLOWED BY THE BOARD. THE CONFLICT OF INTEREST POLICY PROHIBITS A PERSON WITH A CONFLICT FROM PARTICIPATING IN DISCUSSION ON A RELATED ISSUE, AND MUST BE EXCUSED FROM THE MEETING WHEN VOTING TAKES PLACE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IV, LINE 12B AND FORM 990, PART XII, LINE 2B & 2C: THE ORGANIZATION IS INCLUDED IN THE FISCAL YEAR ENDING MARCH 31, 2023 CONSOLIDATED FINANCIAL STATEMENTS OF CHRISTIAN COMMUNITY FOUNDATION. CHRISTIAN COMMUNITY FOUNDATION INC DBA WATERSTONE 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 751750059 PROVIDE CHARITABLE GIVING SERVICES TX 501(C)(3) LINE 7 N/A 0 WATERSTONE SUPPORT FOUNDATION INC 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 841430063 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12B, II CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 NATIONAL FOUNDATION INC 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 541230512 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION MD 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 CARY BROWN FAMILY FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 300298993 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION TX 501(C)(3) LINE 12B, II CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 THE GENESIS FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 203076391 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 JONNA AND JILL FOUNDATION INC 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 262934739 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION TX 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 MATTHEW 620 FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 204258300 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION TX 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 MORIAH FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 841547618 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 ROUGH ACRES FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 203124246 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12B, II CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 OC INTERNATIONAL SUPPORT FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 264001813 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 ATA FOUNDATION INC 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 825488674 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 WATERSTONE SUPPORTING ORGANIZATION TRUST #2 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 454295983 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION TX 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 OVERFLOW INC 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 465619778 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 WATERSTONE REAL ESTATE FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 853458068 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION CO 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 HEXAGON FOUNDATION 10807 NEW ALLEGIANCE DR STE 240 COLORADO SPRINGS CO 80921 920520319 SUPPORT ACTIVITIES OF CHRISTIAN COMMUNITY FOUNDATION TX 501(C)(3) LINE 12A, I CHRISTIAN COMMUNITY FOUNDATION DBA WATERSTONE 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0