2023-11-09T13:30:48+00:00 2022-12-31 383567911 Rehmann Robson LLC 5800 Gratiot RdSuite 201 Saginaw MI 48638 990 2022-01-01 382234075 The Amazing X Charitable Trust AMAZ 2319245350 4424 W 48th Street Fremont MI 494128721 NATE KOOISTRA PRESIDENT 2319245350 2023-11-09 true NATE KOOISTRA 999009999 Jeffery E Hert CPA P00066715 9897999580 2019-09-17 2022 2023-04-26 12:10:37Z NATE KOOISTRA 4424 W 48th Street Fremont MI 494128721 574479 false X WWW.FACOMMUNITYFOUNDATION.ORG X 1978 MI TO SUPPORT, BENEFIT AND PERFORM THE FUNCTIONS OF, AND CARRY OUT THE PURPOSE OF FREMONT AREA COMMUNITY FOUNDATION THROUGH GRANTS WHICH BENEFIT DIFFERENTLY ABLED PERSONS AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. 9 9 0 10 0 0 550 300 0 492241 314262 0 492791 314562 228600 236700 0 0 0 0 63269 65312 291869 302012 200922 12550 7029440 5757299 0 280 7029440 5757019 TO SUPPORT, BENEFIT AND PERFORM THE FUNCTIONS OF, AND CARRY OUT THE PURPOSE OF FREMONT AREA COMMUNITY FOUNDATION THROUGH GRANTS WHICH BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. false false 236700 236700 TO BENEFIT AND SUPPORT FREMONT AREA COMMUNITY FOUNDATION THROUGH A GRANT WHICH BENEFITS PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. 236700 true false false false false false false false true false true false false false true false true false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 9 9 false false false false false true true true true false false true true true true true true false MI X KATHRYN J POPE 2319245350 4424 W 48TH STREET FREMONT MI 49412 KATHY MISAK PART YEAR SECRETARY / TREASURER 1.0 X X 0 0 0 MARY ETHEL LOBRIGAS PART YEAR SECRETARY/TREASURER 1.0 X X 0 0 0 NATE KOOISTRA PRESIDENT 1.0 X X 0 0 0 ADA LINDERMAN TRUSTEE 1.0 X 0 0 0 DAWN ANDERSON TRUSTEE 1.0 X 0 0 0 HELEN TAUBE TRUSTEE 1.0 X 0 0 0 NICHOLAS STRAIT PART YEAR TRUSTEE 1.0 X 0 0 0 PEGGY ROSSLER TRUSTEE 1.0 X 0 0 0 RANDY MCDONALD TRUSTEE 1.0 X 0 0 0 SUSAN WENTE TRUSTEE 1.0 X 0 0 0 SUSAN ZEERIP TRUSTEE 1.0 X 0 0 0 0 0 0 0 false false false 0 300 300 0 0 0 0 0 192212 192212 0 0 381967 259917 122050 0 122050 122050 0 0 0 0 0 314562 0 0 314262 236700 236700 57733 57733 4734 4734 0 0 0 0 280 280 2565 2565 0 0 0 0 302012 236700 65312 0 0 280 0 0 0 0 1173 2586 0 0 0 0 7028267 5754433 0 0 0 7029440 5757299 0 280 0 0 0 0 0 280 7029440 5757019 7029440 5757019 7029440 5757299 12550 -1284971 0 X false true X true false X X X 1 FREMONT AREA COMMUNITY FOUNDATION 381443367 8 true 236700 0 1 236700 0 true false false false false false false false false false false false false false false true false 7029440 300 -970710 236700 65312 5757018 6328990 550 991769 228600 63269 7029440 5973542 100 644598 226800 62450 6328990 5286596 976955 227600 62409 5973542 6046534 -471352 226600 61986 5286596 1.0 0.0 0.0 false true true MUTUAL FUNDS 5754433 F 5754433 0 X -970410 -1284972 0 -1284972 314562 0 0 314562 302012 0 0 302012 0 0 302012 Schedule D, Part V, Line 4 TO BENEFIT AND SUPPORT FREMONT AREA COMMUNITY FOUNDATION BY PROVIDING A GRANT TO FREMONT AREA COMMUNITY FOUNDATION TO BE USED FOR GRANTS WHICH BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. Schedule D, Part V, Line 4 Intended uses of endowment funds TO BENEFIT AND SUPPORT FREMONT AREA COMMUNITY FOUNDATION BY PROVIDING A GRANT TO FREMONT AREA COMMUNITY FOUNDATION TO BE USED FOR GRANTS WHICH BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE INTERNAL REVENUE SERVICE ("IRS") HAS RULED THAT THE COMMUNITY FOUNDATION AND ITS SUPPORTING ORGANIZATIONS ARE PUBLIC CHARITIES AS DESCRIBED IN SECTIONS 509(A)(1), 509(A)(3), AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE COMMUNITY FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE COMMUNITY FOUNDATION ANALYZES ITS INCOME TAX FILING POSITIONS IN FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY POTENTIAL UNCERTAIN TAX POSITIONS. THE COMMUNITY FOUNDATION TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS MANAGEMENT AND GENERAL EXPENSES. THE COMMUNITY FOUNDATION HAS EVALUATED ITS INCOME TAX FILING POSTIONS FOR THE YEARS 2019 THROUGH 2022, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF DECEMBER 31, 2022. THE COMMUNITY FOUNDATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE COMMUNITY FOUNDATION'S COMBINED FINANCIAL STATEMENTS. THE COMMUNITY FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE COMMUNITY FOUNDATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2022 OR 2021, AND ARE NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. true FREMONT AREA COMMUNITY FOUNDATION 4424 W 48TH STREET FREMONT MI 49412 381443367 501(C)(3) 236700 ACTIVITIES AND PROGRAMS THAT BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARTIABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREAS 1 0 Schedule I, Part II, Line 1(h) PART II, LINE 1, COLUMN (H) NAME OF ORGANIZATION OR GOVERNMENT: FREMONT AREA COMMUNITY FOUNDATION (H) PURPOSE OF GRANT OR ASSISTANCE: ACTIVITIES AND PROGRAMS THAT BENEFIT PEOPLE WITH DISABILITIES AS WELL AS GENERAL CHARITABLE PURPOSES IN NEWAYGO COUNTY AND THE SURROUNDING AREA. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE AMAZING X CHARITABLE TRUST IS A SUPPORTING ORGANIZATION OF FREMONT AREA COMMUNITY FOUNDATION LOCATED IN FREMONT, MI AND CURRENTLY MAKES GRANTS ONLY TO FREMONT AREA COMMUNITY FOUNDATION. FREMONT AREA COMMUNITY FOUNDATION MONITORS THE GRANTS MADE FROM THE AMAZING X FUNDS. GRANT RECIPIENTS ARE REQUIRED TO SUBMIT AN EVALUATION AT THE CONCLUSION OF THE PROGRAM OR PROJECT FUNDED BUT NOT LESS THAN ANNUALLY. THE EVALUATION DESCRIBES THE USE, SUCCESSES AND CHALLENGES OF THE PROGRAM OR PROJECT, NUMBER SERVED, FINANCIAL INFORMATION AND OTHER INFORMATION RELATIVE TO THE ORIGINAL GRANT APPLICATION. THE EVALUATION IS REVIEWED TO ASSESS CONSISTENCY WITH THE ORIGINAL APPLICATION AND ATTAINMENT OF PROJECT/PROGRAM GOALS. PERIODIC SITE VISITS ARE MADE TO PROJECTS/PROGRAMS TO OBSERVE THE PROJECT/PROGRAM IN ACTION TO EVALUATE THEIR OPERATION AND EFFECTIVENESS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE TRUSTEES OF FREMONT AREA COMMUNITY FOUNDATION, THE SUPPORTED ORGANIZATION, ELECT THE TRUSTEES OF THE ORGANIZATION Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE AMAZING X CHARITABLE TRUST BOARD OF TRUSTEES ACCEPTS AND REVIEWS GRANT APPLICATIONS. THE AMAZING X BOARD OF TRUSTEES MAKES ONE ANNUAL GRANT TO FREMONT AREA COMMUNITY FOUNDATION (THE SUPPORTED ORGANIZATION) AND RECOMMENDS TO THE FOUNDATION WHICH GRANTS TO AWARD BASED ON THEIR GRANT APPLICATION REVIEW. FREMONT AREA COMMUNITY FOUNDATION THEN PRESENTS THE GRANT RECOMMENDATIONS TO THEIR BOARD OF TRUSTEES FOR FORMAL APPROVAL AT ONE OF THEIR REGULARLY SCHEDULED BOARD MEETINGS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 FILING IS PREPARED BY THE FINANCE DEPARTMENT AND PROVIDED TO A TAX ACCOUNTANT TO REVIEW BEFORE FILING. A COPY OF THE 990 IS GIVEN TO THE BOARD AND AUDIT & RISK MANAGEMENT COMMITTEE PRIOR TO FILING BY E-MAIL, HARD COPY, OR BY ONLINE BOARD PORTAL. THE 990 IS NOT ALWAYS DISCUSSED AT A MEETING DEPENDING ON THE TIMING OF THE COMPLETION OF THE 990. THE BOARD IS PROVIDED WITH A TIMELINE FOR COMMENTS AND QUESTIONS, AFTER WHICH COMMENTS OR CORRECTIONS NOTED BY THE BOARD ARE CONSIDERED PRIOR TO FILING THE 990. THE AUDIT & RISK MANAGEMENT COMMITTEE APPROVES THE 990 BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE WRITTEN POLICY REGARDING CONFLICT OF INTEREST AND DUALITY OF INTEREST IS SHARED WITH EACH BOARD AND COMMITTEE MEMBER ANNUALLY. EACH BOARD/COMMITTEE MEMBER IS REQUESTED TO DISCLOSE POTENTIAL CONFLICT/DUALITY OF INTEREST ON THE CONFLICT/DUALITY OF INTEREST DISCLOSURE FORM WHICH IS UPDATED ON AN ANNUAL BASIS. BOARD/COMMITTEE MEMBERS ARE REQUESTED TO DISCLOSE CONFLICT/DUALITY OF INTEREST DURING ANY BOARD OR COMMITTEE MEETING. AFTER SUCH DISCLOSURE AND ALL RELEVANT DISCUSSION AMONG ALL BOARD/COMMITTEE MEMBERS, THE INTERESTED PARTY MAY BE REQUESTED TO LEAVE THE BOARD/COMMITTEE MEETING WHILE THE DISINTERESTED PARTIES DELIBERATE AND TAKE A VOTE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PRINTS STATEMENTS IN ITS PUBLICATIONS AND ON ITS SUPPORTED ORGANIZATION'S WEBSITE THAT FINANCIAL STATEMENTS, FORM 1023, FORM 990 AND MATERIAL POLICIES ARE AVAILABLE UPON REQUEST. Form 990, Part XII, Line 2b FORM 990, SECTION XI, LINE 2B THE ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT ON A CONSOLIDATED BASIS ONLY. THE ORGANIZATION'S SUPPORTED ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FREMONT AREA COMMUNITY FOUNDATION 4424 W 48TH STREET FREMONT MI 494128721 381443367 PROVIDE CHARITABLE BENEFITS TO PEOPLE OF NEWAYGO COUNTY, MI AND WESTERN MI MI 501(c)(3) 8 NA false THE FREMONT AREA ELDERLY NEEDS FUND 4424 W 48TH STREET FREMONT MI 494128721 383072183 BENEFIT AND SUPPORT FREMONT AREA COMMUNITY FOUNDATION MI 501(c)(3) FREMONT AREA COMMUNITY FOUNDATION true false true false false false false false false false false false false true true true false false false false