2026-05-04T13:01:56-05:00 2025-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2024-07-01 383495303 MACOMB COMMUNITY COLLEGE FOUNDATION MACO 5864457306 14500 EAST 12 MILE RD WARREN MI 48088 ELIZABETH A ARGIRI TREASURER 5864457306 2026-05-01 1 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2026-05-01 2024 2025-03-06 01:10:19Z ELIZABETH A ARGIRI 14500 EAST 12 MILE RD WARREN MI 48088 17922423 0 X WWW.MACOMB.EDU X 1999 MI TO SUPPORT AND PROMOTE THE EDUCATIONAL AND CULTURAL ACTIVITIES AT AND ON BEHALF OF MACOMB COMMUNITY COLLEGE. 4 1 0 12 0 0 2133347 1817615 0 0 3211042 2962072 233481 172509 5577870 4952196 2890278 2680781 0 0 0 0 0 0 0 79692 90112 2969970 2770893 2607900 2181303 36529087 39809798 75469 71077 36453618 39738721 TO PROVIDE SUPPORT FOR THE MISSION AND EDUCATIONAL PURPOSES OF MACOMB COMMUNITY COLLEGE IN A CHARITABLE MANNER INCLUDING, BY WAY OF ILLUSTRATION BUT NOT LIMITATION, THE PROMOTION, SPONSORSHIP AND CARRYING OUT OF THE EDUCATIONAL AND CULTURAL MISSIONS OF THE COLLEGE. 0 0 2680781 2680781 DISTRIBUTED TO MACOMB COMMUNITY COLLEGE IN SUPPORT OF ITS EDUCATIONAL AND CULTURAL MISSION: ($2,180,700 TO SUPPORT SCHOLARSHIP AND GRANT MAKING ACTIVITIES AND $500,081 FOR CAPITAL IMPROVEMENT PROJECT FOR ACADEMICS) 2680781 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 MI X ELIZABETH ARGIRI 5864457306 14500 E 12 MILE RD WARREN MI 48088 JAMES O SAWYER IV CHAIR/PRESIDENT 2.00 38.00 X X 0 420330 136428 KATHERINE LORENZO VICE CHAIR 0.30 2.00 X X 0 0 0 ELIZABETH A ARGIRI TREASURER 2.00 38.00 X X 0 250304 104968 KEVIN CHANDLER SECRETARY 2.00 38.00 X X 0 171589 40911 DIANE BANKS FOUNDATION DIRECTOR 40.00 X 0 113604 37970 0 955827 320277 0 0 1 0 0 18872 176523 1622220 103050 1817615 1770955 1770955 14086553 12895436 1191117 1191117 1191117 117006 18872 69972 47034 47034 8058 4819 3239 3239 ADVANCEMENT FEE 900099 122236 122236 122236 4952196 0 0 3134581 2680781 2680781 89634 89634 BANK FEES 478 478 2770893 2680781 90112 0 208343 3288663 50876 42336 35912717 36387254 357151 91545 36529087 39809798 22019 22177 53450 48900 75469 71077 X 19402162 20737275 17051456 19001446 36453618 39738721 36529087 39809798 2181303 1206848 -103048 0 X 0 1 X 0 0 X 839622 1340809 5383665 2133347 1817615 11515058 681648 685625 800954 810037 799575 3777839 1521270 2026434 6184619 2943384 2617190 15292897 3496539 11796358 235319 1397844 1298149 1578587 1770955 6280854 250221 295422 374575 233481 172509 1326208 22899959 0.51510 0.53290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL EVENTS NET INCOME - 2020 AMOUNT: $ 12,142. 2021 AMOUNT: $ 51,429. 2022 AMOUNT: $ 107,889. 2023 AMOUNT: $ 130,674. 2024 AMOUNT: $ 50,273. ADVANCEMENT FEE - 2020 AMOUNT: $ 238,079. 2021 AMOUNT: $ 243,993. 2022 AMOUNT: $ 266,686. 2023 AMOUNT: $ 102,807. 2024 AMOUNT: $ 122,236. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22654801 1362915 2544968 500202 624995 133252 25304235 32961813 2264021 4348072 2890278 13893407 135420 22654801 26548871 5491554 3398037 2077933 118277 280439 32961813 32269465 1392238 -5080185 1788654 243993 26548871 25467532 844545 7336899 1141432 238079 32269465 0.24910 0.42440 0.32650 0 0 0 X 6652058 1206848 583126 1789974 4862084 90112 90112 4952196 3366955 686174 686174 2680781 90112 90112 2770893 PART V, LINE 4: THE ENDOWMENT FUNDS AND EARNINGS ARE USED TO SUPPORT THE FOUNDATION'S MISSION. PART X, LINE 2: THE FOUNDATION HAS EVALUATED ITS TAX POSITIONS FOR FISCAL 2022 THROUGH 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2025. THE FOUNDATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS (UTB) SUCH AS TAX DEDUCTIONS, EXCLUSIONS OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE FOUNDATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST OR PENALTIES RELATED TO UTB AT JUNE 30, 2025, AND IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. SCHEDULE D, PAGE 2, PART V, COLUMN B LINE E: FOUNDATION DESIGNATED FUNDS OF $13,798,817 WERE INCORRECTLY REPORTED AS ENDOWMENT FUNDS ON RETURNS FOR 2020 - 2022. THEY ARE INCLUDED ON THIS LINE AS A SUBTRACTION ALONG WITH $94,590 OF CURRENT YEAR EXPENDITURES FOR PROGRAMS. COMEDY & COCKTAILS 107373 13461 93912 48087 GOLF EVENT 14175 5411 8764 8727 3 14330 14330 13158 135878 18872 117006 69972 69972 47034 1 MACOMB COMMUNITY COLLEGE 14500 E 12 MILE RD WARREN MI 48088 381717622 SCHOOL 2680781 0 TO SUPPORT MACOMB COMMUNITY COLLEGE'S EDUCATION AND CULTURAL MISSION 1 PART I, LINE 2: GRANTS MADE TO MACOMB COMMUNITY COLLEGE ARE PURSUANT TO AN ESTABLISHED DISTRIBUTION PLAN. ALL OTHER RECIPIENT GRANTS ARE AWARDED AND MONITORED BY A COMMITTEE TO ENSURE FUNDS ARE USED TO PROMOTE ECONOMIC DEVELOPMENT AND JOB GROWTH IN THE AREA. X X X 0 0 0 0 0 0 0 0 0 JAMES O SAWYER IV CHAIR/PRESIDENT 0 420330 0 0 0 0 0 116424 0 20004 0 556758 0 0 ELIZABETH A ARGIRI TREASURER 0 250304 0 0 0 0 0 78582 0 26386 0 355272 0 0 KEVIN CHANDLER SECRETARY 0 171589 0 0 0 0 0 20388 0 20523 0 212500 0 0 DIANE BANKS FOUNDATION DIRECTOR 0 113604 0 0 0 0 0 13169 0 24801 0 151574 0 0 PART I, LINE 3 THE COMPENSATION OF THE PRESIDENT WHO IS PAID BY A RELATED ORGANIZATION IS DETERMINED BY WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD. X SOFTWARE 1 84638 X OFFICE SUPPLIES 7 18412 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 JAMES SAWYER, ELIZABETH ARGIRI, KEVIN CHANDLER, DIANE BANKS AND KATHIE LORENZO HAVE BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO THE GOVERNING BODY ONCE COMPLETED VIA EMAIL. THE TREASURER REVIEWS THE 990. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND KEY EMPLOYEES ARE ASKED TO COMPLETE A DISCLOSURE FORM AND INDICATE IF THEY HAVE ANY BUSINESS ENTITIES THAT DO BUSINESS WITH THE COLLEGE AND RECEIVED PAYMENT. NO CONFLICTS WERE REPORTED. FORM 990, PART VI, SECTION B, LINE 15 SINCE THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES, THEY DO NOT HAVE A COMPENSATION POLICY. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATIONAL DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICTS OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST AND ON WEBSITE. MACOMB COMMUNITY COLLEGE 14500 E 12 MILE RD WARREN MI 48088 381717622 COMMUNITY COLLEGE, HIGHER EDUCATION MI 115 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 MACOMB COMMUNITY COLLEGE B 2680781 ACTUAL MACOMB COMMUNITY COLLEGE L 703496 ESTIMATED MACOMB COMMUNITY COLLEGE N 63391 ESTIMATED MACOMB COMMUNITY COLLEGE O 583126 ACTUAL MACOMB COMMUNITY COLLEGE C 176523 ACTUAL