2024-01-29T16:33:56-05:00 2023-03-31 470526649 DANA F COLE & COMPANY LLP PO BOX 376 NILES MI 49120 990 2022-04-01 382180730 MICHIGAN GATEWAY COMMUNITY FOUNDATION MICH 2696953521 111 DAYS AVENUE BUCHANAN MI 49107 MICHAEL ROWLAND PRESIDENT AND CEO 2696953521 2024-01-29 true MICHAEL ROWLAND 999009999 false RYAN BRUNS P00735693 2696831200 2024-01-29 2022 2023-04-26 12:10:37Z MICHAEL ROWLAND 111 DAYS AVENUE BUCHANAN MI 49107 1805104 false X WWW.MGCF.ORG X 1977 MI COMMUNITY PRESERVATION 13 12 5 12 0 270331 460783 392607 489401 1439281 854920 0 2102219 1805104 729021 837705 0 212261 237118 0 63841 496973 618237 1438255 1693060 663964 112044 26814811 24549519 1506357 1367713 25308454 23181806 X MICHIGAN GATEWAY COMMUNITY FOUNDATION IS A TAX-EXEMPT, NONPROFIT MICHIGAN CORPORATION ORGANIZED TO RECEIVE AND ADMINISTER FUNDS FOR SCIENTIFIC, EDUCATIONAL, AND CHARITABLE PURPOSES TO BENEFIT THE COMMUNITIES OF SOUTH BERRIEN AND CASS COUNTY, MICHIGAN. false false 1504041 837705 489401 SCHOLARSHIPS PAID TO BENEFIT INDIVIDUAL AREA COLLEGE STUDENTS AND GRANTS TO VARIOUS EDUCATIONAL, COMMUNITY, OR CHARITABLE ORGANIZATIONS. SEE SCH I FOR LIST OF ORGANIZATIONS. 1504041 true true false false false true false true true true true false false false false false true false 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 false false false false true 3 0 5 true false false false false false false false false false false false false false false X 13 12 false false false false false false false true true false false true true true true false false true false false MI X MICHAEL ROWLAND 2696953521 111 DAYS AVE BUCHANAN MI 49107 MICHAEL ROWLAND PRESIDENT AN 40.00 X X 85363 0 2789 PATRICIA ROBINSON SUPERINTENDE 2.00 X 0 0 0 KARIN FALKENSTEIN CHAIRMAN 2.00 X 0 0 0 JANE BRANDSTATTER VICE-CHAIRMA 2.00 X 0 0 0 DENISE PETERS TRUSTEE 1.00 X 0 0 0 STEPHEN K WOODS TRUSTEE 1.00 X 0 0 0 KATHY ROSSOW TRUSTEE 1.00 X 0 0 0 TEX SHETERON TRUSTEE 1.00 X 0 0 0 RANDY HENDRIXSON TRUSTEE 1.00 X 0 0 0 HOPE ANDERSON TRUSTEE 1.00 X 0 0 0 SARA SENICA TRUSTEE 1.00 X 0 0 0 OLIVIA STANGER YOUTH REPRES 1.00 X 0 0 0 CORA WAGNER YOUTH REPRES 1.00 X 0 0 0 85363 2789 false false false 460783 460783 ADMINISTRATIVE FEES 523940 323846 323846 INTERFUND & GRANT REFUNDS 523940 165555 165555 489401 654328 654328 200592 200592 200592 200592 1805104 489401 854920 836985 836985 720 720 88238 22059 22059 44120 104874 58559 45242 1073 29438 12853 10591 5994 14568 6119 5098 3351 7575 7575 34757 34757 1888 1888 5880 2470 2058 1352 4182 1756 1464 962 13180 13180 4366 1834 1528 1004 1865 783 653 429 2372 556 1512 304 5496 5496 2862 1202 1002 658 ADMIN FEES 323846 323846 INTERFUND GRANTS 166779 166779 PROGRAM EXPENSES 19490 19490 EQUIPMENT RENTAL 9511 3994 3329 2188 14188 9279 2503 2406 1693060 1504041 125178 63841 177246 212905 336275 379849 29327 27692 159 159 7597 7497 139675 92693 52478 46982 26211729 23874435 26814811 24549519 30253 34036 720 720 1475384 1332957 1506357 1367713 X 25014208 22870570 294246 311236 25308454 23181806 26814811 24549519 X 112044 -2381119 142427 X X false true X true X 1177723 819769 239692 270331 460783 2968298 1177723 819769 239692 270331 460783 2968298 338091 2630207 492338 599477 485448 626387 654328 2857978 5826276 2398545 0.45140 0.50310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 154 23479 602859 17814 985949 649108 22532698 true true false false true X 25014208 937756 1527532 1213493 340369 22870570 24210544 605635 1584731 691596 695106 25014208 17596426 174029 7440743 685708 341946 24210544 19248880 195318 -725583 798503 354785 17596426 18452675 707761 898575 471305 338826 19248880 1.00000 false false 10000 10000 98934 63614 35320 30741 29079 1662 46982 -494793 -2381119 -2381119 1886326 -81222 -81222 1805104 1631855 1631855 61205 61205 1693060 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE FOUNDATION UTILIZES FASB ASC 958-20 AND FASB ASC 958-605, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS. THESE STATEMENTS ESTABLISH STANDARDS FOR TRANSACTIONS IN WHICH A COMMUNITY FOUNDATION ACCEPTS CONTRIBUTIONS FROM DONORS AND AGREES TO TRANSFER THOSE ASSETS, THE RETURN ON INVESTMENT OF THOSE ASSETS, OR BOTH TO ANOTHER ENTITY THAT IS SPECIFIED BY THE DONOR. THE STATEMENTS SPECIFICALLY REQUIRE THAT IF A NOT-FOR-PROFIT ORGANIZATION (NPO) ESTABLISHES A FUND AT A COMMUNITY FOUNDATION WITH ITS OWN FUNDS AND SPECIFIES ITSELF AS THE BENEFICIARY OF THAT FUND, THE COMMUNITY FOUNDATION MUST ACCOUNT FOR THE TRANSFER OF SUCH ASSETS AS A LIABILITY. THE FOUNDATION REFERS TO SUCH FUNDS AS AGENCY ENDOWMENTS. THE FOUNDATION MAINTAINS VARIANCE POWER AND LEGAL OWNERSHIP OF AGENCY ENDOWMENT FUNDS AND AS SUCH CONTINUES TO REPORT THE FUNDS AS ASSETS OF THE FOUNDATION. HOWEVER, IN ACCORDANCE WITH FASB ASC 958-20 AND 958-605, A LIABILITY HAS BEEN ESTABLISHED FOR THE FAIR VALUE OF THE FUNDS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE FUNDS WILL BE USED FOR SCHOLARSHIPS TO INDIVIDUAL AREA COLLEGE STUDENTS AND GRANTS TO VARIOUS EDUCATIONAL, COMMUNITY, OR CHARITABLE ORGANIZATIONS. SCHEDULE D, PAGE 4, PART XI, LINE 4B REVENUES ATTRIBUTABLE TO FUNDS HELD AS AGENCY ENDOWMENTS -81,222 SCHEDULE D, PAGE 4, PART XII, LINE 4B EXPENSES ATTRIBUTABLE TO FUNDS HELD AS AGENCY ENDOWMENTS 61,205 true ALMA COLLEGE 614 W SUPERIOR ST ALMA MI 48801 381359083 501(C) 8750 SCHOLARSHIP GRANTS BUCHANAN COMMUNITY SCHOOLS 401 CHICAGO ST BUCHANAN MI 49107 386000616 GOV 17813 MULTIPLE EDUCATION P BUCHANAN DISTRICT LIBRARY 128 E FRONT ST BUCHANAN MI 49107 383592829 GOV 15000 TUTOR/CAMP BUILDING CASS COUNTY COUNCIL ON AGING 60525 DECATUR RD CASSOPOLIS MI 49031 381964011 501(C) 9653 AGENCY GRANT CITY OF BUCHANAN 302 N REDBUD TRAIL BUCHANAN MI 49107 GOV 22763 EQUIPMENT GRANTS CITY OF NILES 333 2ND ST SUITE 301 NILES MI 49120 386004720 GOV 21500 EMERGENCY HOME REPAI CORNERSTONE UNIVERSITY 1001 E BELTLINE AVE NE GRAND RAPIDS MI 49525 381443369 501(C) 8058 SCHOLARSHIP GRANT EASTERN MICHIGAN UNIVERSITY 900 OAKWOOD ST YPSILANTI MI 48197 386005986 501(C) 18375 SCHOLARSHIP GRANTS FERNWOOD BOTANICAL GARDENS 13988 RANGE LINE RD NILES MI 49120 381750543 501(C) 13426 NEW EQUIP & MAINTENA FERRIS STATE UNIVERSITY 1201 S STATE STREET BIG RAPIDS MI 49307 386005159 501(C) 7500 SCHOLARSHIP GRANTS F FERRY STREET RESOURCE CENTER INC 620 FERRY ST NILES MI 49120 261484619 501(C) 15000 BUILDING ADDITION GLEN OAKS COMMUNITY COLLEGE FOUNDAT 62249 SHIMMEL RD CENTERVILLE MI 49032 382285489 501(C) 7625 SCHOLARSHIP GRANTS GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DRIVE ALLENDALE MI 49401 342043685 501(C) 39075 SCHOLARSHIP GRANTS F HOPE COLLEGE 100 EAST 8TH STSUITE 280 HOLLAND MI 49422 381381271 501(C) 8500 SCHOLARSHIP GRANTS F HUDSON MEMORIAL BUILDING VILLAGE O 179 N JONES ST MARCELLUS MI 49067 382442849 GOV 6860 COMMUNITY RESTORATIO INDIANA UNIVERSITY - SOUTH BEND 1700 MISHAWAKA AVE SOUTH BEND IN 46634 356001673 PUBLIC 6250 SCHOLARSHIP GRANTS F KALAMAZOO VALLEY COMMUNITY COLLEGE 6767 W O AVE KALAMAZOO MI 49009 382307720 501(C) 17725 SCHOLARSHIP GRANTS LAKE MICHIGAN COLLEGE FOUNDATION 2755 NAPIER AVE BENTON HARBOR MI 49022 382714753 501(C) 42911 SCHOLARSHIP GRANTS F LAKE MICHIGAN STEAMWORKS 606 CARROL ST BUCHANAN MI 49107 853936248 501(C) 10000 OPERATIONAL GRANT MARCELLUS AREA EMERGENCY SERVICES A PO BOX 367 MARCELLUS MI 49067 383203894 GOV 7330 EMERGENCY EQUIPMENT MARCELLUS TWP WOOD MEMORIAL LIBRARY PO BOX 49 MARCELLUS MI 49067 382098067 GOV 6860 LIBRARY EXPANSION MICHIGAN COLLEGE ACCESS NETWORK 200 N WASHINGTON SQUARE 420 LANSING MI 48933 364619621 501(C) 6300 COLLEGE ADVISORY GRA MICHIGAN STATE UNIVERSITY 426 AUDITORIUM RD EAST LANSING MI 48824 386005984 501(C) 71455 SCHOLARSHIP GRANTS F NEWBERG FIRE & EMS ASSOC 11900 MCKINLEY ST JONES MI 49061 833795173 GOV 10720 EMERGENCY EQUIPMENT OLIVET NAZARENE UNIVERSITY 1 UNIVERSITY AVE BOURBONNAIS IL 60914 362191252 501(C) 7500 SCHOLARSHIP GRANTS RATED NEXT BARBER STYLIST SCHOOL 222 E LINCOLNWAY LAPORTE IN 46350 PUBLIC 6000 SCHOLARSHIP GRANTS REDBUD AREA MINISTRIES PO BOX 341 BUCHANAN MI 49107 382513283 501(C) 20459 AGENCY GRANT SUPPOR SAGINAW VALLEY STATE UNIVERSITY 7400 BAY RD UNIVERSITY CENTER MI 48710 381798800 501(C) 7250 SCHOLARSHIP GRANTS SALVATION ARMY 424 N 5TH STREET NILES MI 49120 501(C) 10303 REPLENISH FOOD BANK SOUTHWESTERN MICHIGAN COLLEGE FOUND 58900 CHERRY GROVE RD DOWAGIAC MI 49047 381943374 501(C) 93890 SCHOLARSHIP GRANTS F SPECTRUM HEALTH - MSU ALLIANCE CORP 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 760845329 501(C) 28333 HEALTH CENTER PLEDGE UNITED WAY OF SOUTHWESTERN MICHIGAN PO BOX 807 BENTON HARBOR MI 49022 381358411 501(C) 20290 GRANT FOR LOCAL UNDE UNIVERSITY OF MICHIGAN 503 THOMPSON ST ANN ARBOR MI 48109 386006309 501(C) 40207 SCHOLARSHIP GRANTS F WESTERN MICHIGAN UNIVERSITY 1903 WEST MICHIGAN AVENUE KALAMAZOO MI 49008 454135256 PUBLIC 17275 SCHOLARSHIP GRANTS F YMCA OF GREATER MICHIANA 905 NORTH FRONT STREET NILES MI 49120 381358236 501(C) 33626 MEMBERSHIP GRANTS 32 3 SCHEDULE I, PAGE 1, PART I, LINE 2 APPLICATIONS FOR COLLEGE SCHOLARSHIPS ARE MADE AVAILABLE TO THE GUIDANCE COUNSELORS AT AREA HIGH SCHOOLS. THE HIGH SCHOOL COUNSELORS ARE GIVEN THE SELECTION CRITERIA OF THE FOUNDATION AND ENCOURAGE STUDENTS TO COMPLETE APPLICATIONS WHO MEET THE SELECTION CRITERIA. A SELECTION COMMITTEE MADE UP OF MEMBERS OF THE BOARD OF TRUSTEES, REVIEWS THE APPLICATIONS AND SELECTS AREA STUDENTS AS RECIPIENTS OF THE SCHOLARSHIPS ANNUALLY. GRANT REQUESTS ARE ALSO RECEIVED FROM OTHER LOCAL NON-PROFIT ENTITIES. REQUESTS ARE REVIEWED BY A COMMITTEE OF BOARD MEMBERS AND RECOMMENDATIONS ARE SUBMITTED FOR APPROVAL BY THE ENTIRE GOVERNING BOARD FORM 990 - ORGANIZATION'S MISSION MICHIGAN GATEWAY COMMUNITY FOUNDATION IS A TAX-EXEMPT, NONPROFIT MICHIGAN CORPORATION ORGANIZED TO RECEIVE AND ADMINISTER FUNDS FOR SCIENTIFIC, EDUCATIONAL, AND CHARITABLE PURPOSES TO BENEFIT THE COMMUNITIES OF SOUTH BERRIEN AND CASS COUNTY, MICHIGAN. FORM 990, PAGE 6, PART VI, LINE 11B BEFORE FILING FORM 990, A COPY IS GIVEN TO THE PRESIDENT OF THE BOARD OF TRUSTEES FOR HIS REVIEW AND DISTRIBUTION TO OTHER BOARD MEMBERS AT HIS DISCRETION. FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF TRUSTEES AT THE FIRST BOARD MEETING AT THE BEGINNING OF EACH FISCAL YEAR. EACH MEMBER OF THE BOARD IS THEN ASKED TO SIGN A STATEMENT EACH YEAR INDICATING THAT THEY ARE IN COMPLIANCE WITH THE WRITTEN POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE FULL BOARD PERFORMS A REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE & SALARY EACH YEAR. THE EXECUTIVE DIRECTOR PERFORMS AN ANNUAL REVIEW OF ANY OTHER EMPLOYEES & ADVISES THE BOARD OF TRUSTEES OF THE RESULTS OF THESE REVIEWS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR PHYSICAL LOCATION DURING REGULAR BUSINESS HOURS. FORM 990, PART XI, LINE 9 REVENUES ATTRIBUTABLE TO FUNDS HELD AS AGENCY ENDOWMENTS 81,222 EXPENSES ATTRIBUTABLE TO FUNDS HELD AS AGENCY ENDOWMENTS 61,205 TOTAL 142,427 FORM 990, PART XII THE AUDIT REPORT IS REVIEWED BY THE PRESIDENT BEFORE PRINTING AND PRESENTED TO THE FULL BOARD BEFORE BEING MADE AVAILABLE TO THE GENERAL PUBLIC.