2025-10-09T09:08:50-05:00 2024-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2024-01-01 452908074 BLUE WATER LAND FUND INC BLUE 8109844761 500 WATER STREET PORT HURON MI 48060 RANDY MAIERS PRESIDENT/CEO 8109844761 2025-08-29 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2025-08-29 2024 2025-03-06 01:10:19Z RANDY MAIERS 500 WATER STREET PORT HURON MI 48060 30371 0 X WWW.STCLAIRFOUNDATION.ORG X 2011 MI SUPPORT AND ENHANCE THE COMMUNITY FOUNDATION'S EFFORT IN DEVELOPING AND MAINTAINING PARCELS OF REAL ESTATE, LIKE THE BLUE RIVER WALK OR ST. CLAIR PLAZA COURTYARD, DEEMED IMPORTANT FOR THE BETTERMENT OF THE COMMUNITY AND REGION THROUGH CONSERVATION, PROTECTION, PUBLIC ACCESS, TOURISM, AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT. 8 7 0 25 0 0 30000 30000 0 0 14 371 0 0 30014 30371 0 0 0 0 0 0 0 0 3527 95463 78750 95463 78750 -65449 -48379 2980559 2932229 23 72 2980536 2932157 X SUPPORT AND ENHANCE THE COMMUNITY FOUNDATION'S EFFORT IN DEVELOPING AND MAINTAINING PARCELS OF REAL ESTATE, LIKE THE BLUE RIVER WALK OR ST. CLAIR PLAZA COURTYARD, DEEMED IMPORTANT FOR THE BETTERMENT OF THE COMMUNITY AND REGION THROUGH CONSERVATION, PROTECTION, PUBLIC ACCESS, TOURISM, AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT. 0 0 72893 DEVELOPING AND MAINTAINING PARCELS OF REAL ESTATE, LIKE THE BLUE RIVER WALK OR ST. CLAIR PLAZA COURTYARD, DEEMED IMPORTANT FOR THE BETTERMENT OF THE COMMUNITY AND REGION THROUGH CONSERVATION, PROTECTION, PUBLIC ACCESS, TOURISM, AND/OR COMMUNITY AND ECONOMIC DEVELOPMENT. 72893 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MI X X X JEN CREAGER 8109844761 500 WATER STREET PORT HURON MI 48060 X RANDY D MAIERS PRESIDENT/CEO 1.00 41.00 X X 0 313371 64477 CLIFFORD S THOMASON MEMBER-AT-LARGE 1.00 2.50 X 0 0 0 KORISSA KRAMER MEMBER-AT-LARGE 1.00 2.50 X 0 0 0 STEVE SCHWEIHOFER SECRETARY 1.00 2.50 X X 0 0 0 WILLIAM G OLDFORD TREASURER 1.00 2.50 X X 0 0 0 HALE H WALKER PAST CHAIR 1.00 2.50 X X 0 0 0 F WILLIAM SCHWARZ III VICE CHAIR 1.00 2.50 X X 0 0 0 PATRICIA A MANLEY CHAIR 1.00 3.00 X X 0 0 0 0 313371 64477 1 0 1 0 0 30000 30000 371 371 30371 0 0 371 X 2000 2000 16000 16000 3527 3527 126 126 2177 2177 43439 43439 11277 11277 BANK SERVICE FEES 204 204 78750 72893 2330 3527 6639 4010 25926 16213 940 1001 3608630 697625 2947054 2911005 2980559 2932229 23 72 23 72 X 2980536 2932157 2980536 2932157 2980559 2932229 -48379 0 X 0 1 X 1 0 X X 1 COMMUNITY FOUNDATION OF ST CLAIR COUNTY 381872132 7 1 0 0 1 0 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 2597431 2597431 1011199 697625 313574 2911005 X PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATIONS OF FEDERAL, STATE, AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. 0 0 0 0 0 0 0 0 0 RANDY D MAIERS PRESIDENT/CEO 0 271371 0 30000 0 12000 0 23196 0 41281 0 377848 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990'S (FOR THE COMMUNITY FOUNDATION AND ITS SUPPORTING ORGANIZATIONS) ARE DISTRIBUTED TO THE BOARD OF TRUSTEES FOR REVIEW BEFORE FILING. MANAGEMENT AIMS TO FILE PROMPTLY FOR TRANSPARENCY AND TIMELINESS. IF A FORMAL REVIEW AT A SCHEDULED BOARD MEETING FITS THE TIMELINE, IT WILL BE CONDUCTED AND NOTED IN THE MINUTES. OTHERWISE, DRAFT FORM 990'S ARE SENT TO THE TRUSTEES, ACCOMPANIED BY A COVER LETTER WITH REVIEW NOTES AND A REQUEST FOR QUESTIONS OR INDIVIDUAL REVIEWS. TRUSTEES MUST DOCUMENT THEIR ACCEPTANCE VIA REPLY. EVIDENCE OF BOARD REVIEW AND APPROVAL IS RETAINED IN THE FILES, AND THE FORM 990'S ARE FILED UPON BOARD APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD TRUSTEES, OFFICERS, COMMITTEE MEMBERS, AND STAFF MUST ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY FOR THE COMMUNITY FOUNDATION AND ITS SUPPORTING ORGANIZATIONS, CONFIRM RECEIPT AND UNDERSTANDING, DISCLOSE ALL CURRENT POTENTIAL CONFLICTS (INCLUDING SERVICE ON OTHER NONPROFIT BOARDS, FINANCIAL INTERESTS, AND RELEVANT RELATIONSHIPS), AND AGREE TO DISCLOSE ANY NEW CONFLICTS AS THEY ARISE, INCLUDING VERBAL DISCLOSURE AT MEETINGS WHEN APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, AN EXECUTIVE COMPENSATION COMMITTEE WILL SEEK INPUT FROM THE BOARD OF TRUSTEES ON THE FOUNDATION'S PRESIDENT/CEO CURRENT YEAR PERFORMANCE AND THEN INITIATE AN ANNUAL REVIEW OF HIS/HER WAGE AND BENEFIT PACKAGE, INCLUDING DETERMINATION OF PERFORMANCE AWARD (BONUS) TO BE PAID IN JANUARY. THE EXECUTIVE COMPENSATION COMMITTEE REVIEWS THE PRESIDENT/CEO'S COMPENSATION EACH FALL USING THE COUNCIL ON FOUNDATIONS' SALARY AND BENEFITS DATA FOR MIDWEST FOUNDATIONS WITH $100-$259 MILLION IN ASSETS, AND MAKES A RECOMMENDATION BEFORE THE BOARD'S DECEMBER MEETING. AT THE DECEMBER BOARD MEETING, THE EXECUTIVE COMPENSATION COMMITTEE PRESENTS ITS REVIEW AND RECOMMENDATION FOR THE PRESIDENT/CEO'S COMPENSATION FOR THE UPCOMING YEAR, SEEKS BOARD INPUT, AND THE BOARD ACTS ON THE RECOMMENDATION AT THAT MEETING OR IN JANUARY, ALONGSIDE THE ANNUAL PERFORMANCE AWARD DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION IS COMMITTED TO ACCOUNTABILITY AND TRANSPARENCY BY REGULARLY SHARING PROGRAM AND FINANCIAL INFORMATION. THIS INFORMATION MAY BE PUBLICHSED TO THE ORGANIZATIONS WEBSITE OR AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICES DURING BUSINESS HOURS. FORM 990, PART VII - ADDITIONAL INFORMATION BLUE WATER LAND FUND - 990 NARRATIVE ADDRESSING COMMON PAYMASTER: THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY, TAX ID # 38-1872132, ACTS AS COMMON PAYMASTER FOR ITS ORGANIZATIONS AND ITS CONTROLLED SUPPORTING ORGANIZATIONS. WHILE THE FOUNDATION'S PRESIDENT/CEO AND VICE PRESIDENT OVERSEE SUPPORTING ORGANIZATION'S OPERATIONS, AND OTHER FOUNDATION STAFF PROVIDE LIMITED TRANSACTION PROCESSING, THIS TIME AND RELATED WAGES/BENEFITS ARE ABSORBED UNDER THE COMMUNITY FOUNDATION'S OPERATIONS. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 16,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,000. COMMUNITY FOUNDATION OF ST CLAIR COUNTY 500 WATER STREET PORT HURON MI 48060 381872132 COMM DEVEL MI 501(C)(3) LINE 7 0 COMMUINTY RENAISSANCE FUND 500 WATER STREET PORT HURON MI 48060 201649237 COMM DEVEL MI 501(C)(3) LINE 12A, I 0 THUMB COAST DREAM MAKERS INC 500 WATER STREET PORT HURON MI 48060 882169553 COMM DEVEL MI 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 COMMUNITY FOUNDATION OF ST CLAIR COUNTY C 30000 CASH