GUIDESTREAM CHARITABLE GIFT FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
GUIDESTREAM CHARITABLE GIFT FUND (EIN 27-1040922)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-08
IRS object ID
202412219349301306
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-08T09:54:58-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN271040922EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GuideStream Charitable Gift FundBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Beth HallInCareOfNm
Business Name ControlGUIDBusinessNameControlTxt
Phone5177502727PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 580 8050 Spring Arbor RoaAddressLine1Txt
CitySpring ArborCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49283ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBETH HALLPersonNm
Person TitleTreasurerPersonTitleTxt
Phone5177502727PhoneNum
Signature2024-08-08SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1GuideStream Charitable Gift FundBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 580 8050 Spring Arbor RdAddressLine1Txt
CitySpring ArborCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49283ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,137,067GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.gscgf.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionGuideStream Charitable Gift Fund GSCGF provides principled assis tance to donors desiring to contribute to select charitiesActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,065,983PYContributionsGrantsAmt
CY Contributions Grants$3,086,609CYContributionsGrantsAmt
PY Program Service Revenue$123,650PYProgramServiceRevenueAmt
CY Program Service Revenue$114,739CYProgramServiceRevenueAmt
PY Investment Income-$8,053,114PYInvestmentIncomeAmt
CY Investment Income$509,136CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue-$3,863,481PYTotalRevenueAmt
CY Total Revenue$3,710,484CYTotalRevenueAmt
PY Grants And Similar Paid$3,589,735PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$3,129,923CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$141,373PYOtherExpensesAmt
CY Other Expenses$131,677CYOtherExpensesAmt
PY Total Expenses$3,731,108PYTotalExpensesAmt
CY Total Expenses$3,261,600CYTotalExpensesAmt
PY Revenues Less Expenses-$7,594,589PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$448,884CYRevenuesLessExpensesAmt
Total Assets BOY$12,302,236TotalAssetsBOYAmt
Total Assets EOY$13,616,392TotalAssetsEOYAmt
Total Liabilities BOY$11,231TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,730TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,291,005NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,608,662NetAssetsOrFundBalancesEOYAmt
MissionGSCGF assists qualified charitable organizations by accepting contributions from donors for charitable grant-making purposes.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,851,472ExpenseAmt
Grant$1,771,186GrantAmt
Revenue$64,929RevenueAmt
DescGSCGF made charitable grants from Donor advised Funds as follows: 478 charitable grants made from 91 different donor advised funds totaling $1,771,186.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,395,749ExpenseAmt
Grant$1,358,737GrantAmt
Revenue$49,810RevenueAmt
DescGSCGF made charitable grants from Endowments, Managed Accounts, or Specific Purpose Funds as follows: 249 charitable grants made from 36 different accounts totaling $1,358,737.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,247,221TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundYes (true)DonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstYes (true)ReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GuideStream Charitable Gift FundBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5177502727PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 580 8050 Spring Arbor RdAddressLine1Txt
CitySpring ArborCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49283ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MARK OLSON
CEODirector2.000Yes (X)Yes (X)$0$0$0
TIMOTHY BURKHART
PresidentDirector15.00Yes (X)Yes (X)$0$0$0
BETH HALL
Treasurer3.000Yes (X)$0$0$0
STEVEN RICK
SecretaryDirectorYes (X)Yes (X)$0$0$0
DAVID GOODNIGHT
ChairmanDirectorYes (X)Yes (X)$0$0$0
LINDA ADAMS
DirectorYes (X)$0$0$0
EDWARD LAMOREAUX
DirectorYes (X)$0$0$0
FRASER VENTER
DirectorYes (X)$0$0$0
JOSEPH CRUPPER
Assistant Secretary2.000Yes (X)$0$0$0
JOSHUA ADAMS
COO2.000Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$3,086,609AllOtherContributionsAmt
Noncash Contributions$1,122,017NoncashContributionsAmt
Total Contributions$3,086,609TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Donor Advised Funds523940$55,970$55,970
Spec PurposeEndow Fds523940$42,937$42,937
Distribution Fees561000$15,832$15,832
FieldValueIRS element (for citing)
Total Program Service Revenue$114,739TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$265,323TotalRevenueColumnAmt
Exclusion$265,323ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,601,763SecuritiesAmt
Other$68,633OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,383,083SecuritiesAmt
Other$43,500OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$218,680SecuritiesAmt
Other$25,133OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$243,813TotalRevenueColumnAmt
Exclusion$243,813ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,710,484TotalRevenueColumnAmt
Related Or Exempt Func Income$114,739RelatedOrExemptFuncIncomeAmt
Exclusion$509,136ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,535,317TotalAmt
Program Services$2,535,317ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$594,606TotalAmt
Program Services$594,606ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$97,663TotalAmt
Program Services$97,663ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,670TotalAmt
Management And General$1,670ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,000TotalAmt
Management And General$9,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$19,635TotalAmt
Program Services$19,635ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$363TotalAmt
Management And General$363ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Bank Fees$2,142$2,142
Licensing$836$835
Hospitality$348$348
Miscellaneous$20$20

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,261,600TotalAmt
Program Services$3,247,221ProgramServicesAmt
Management And General$14,378ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$54,421BOYAmt
EOY$64,704EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,310BOYAmt
EOY$49,368EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$9,862,624BOYAmt
EOY$10,990,076EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,336,881BOYAmt
EOY$2,512,244EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,302,236BOYAmt
EOY$13,616,392EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$11,231BOYAmt
EOY$6,750EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$980EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,231BOYAmt
EOY$7,730EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,849,164BOYAmt
EOY$7,976,458EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,441,841BOYAmt
EOY$5,632,204EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,291,005BOYAmt
EOY$13,608,662EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,302,236BOYAmt
EOY$13,616,392EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$448,884ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$688,929NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$179,844OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,795,048CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,860,088CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,100,492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,065,983CurrentTaxYearMinus1YearAmt
Current Tax Year$3,086,609CurrentTaxYearAmt
Total$16,908,220TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,795,048CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,860,088CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,100,492CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,065,983CurrentTaxYearMinus1YearAmt
Current Tax Year$3,086,609CurrentTaxYearAmt
Total$16,908,220TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$5,761,538SubstantialContributorsTotAmt
Public Support Total170$11,146,682PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$151,099CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,797CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$141,941CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$189,748CurrentTaxYearMinus1YearAmt
Current Tax Year$265,323CurrentTaxYearAmt
Total$856,908TotalAmt
FieldValueIRS element (for citing)
Total Support$17,765,128TotalSupportAmt
Gross Receipts Rltd Activities$469,887GrossReceiptsRltdActivitiesAmt
Public Support CY1700.62745PublicSupportCY170Pct
Public Support PY1700.62580PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Donor Advised Funds Held91DonorAdvisedFundsHeldCnt
Funds And Other Accounts Held36FundsAndOtherAccountsHeldCnt
Donor Advised Funds Contri$950,167DonorAdvisedFundsContriAmt
Funds And Other Accounts Contri$2,136,442FundsAndOtherAccountsContriAmt
Donor Advised Funds Grants$1,771,186DonorAdvisedFundsGrantsAmt
Funds And Other Accounts Grants$1,358,737FundsAndOtherAccountsGrantsAmt
Donor Advised Funds Vl EOY$7,863,366DonorAdvisedFundsVlEOYAmt
Funds And Other Accounts Vl EOY$3,126,710FundsAndOtherAccountsVlEOYAmt
Disclosed Org Leg CtrlYes (true)DisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsYes (true)DisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (true)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$769,504BeginningYearBalanceAmt
Investment Earnings Or Losses$73,752InvestmentEarningsOrLossesAmt
Grants Or Scholarships$23,425GrantsOrScholarshipsAmt
Other Expenditures$8,490OtherExpendituresAmt
End Year Balance$811,341EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$924,391BeginningYearBalanceAmt
Contributions$10,000ContributionsAmt
Investment Earnings Or Losses-$128,969InvestmentEarningsOrLossesAmt
Grants Or Scholarships$27,081GrantsOrScholarshipsAmt
Other Expenditures$8,837OtherExpendituresAmt
End Year Balance$769,504EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$847,686BeginningYearBalanceAmt
Contributions$9,300ContributionsAmt
Investment Earnings Or Losses$119,204InvestmentEarningsOrLossesAmt
Grants Or Scholarships$39,606GrantsOrScholarshipsAmt
Other Expenditures$12,193OtherExpendituresAmt
End Year Balance$924,391EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$745,594BeginningYearBalanceAmt
Contributions$11,350ContributionsAmt
Investment Earnings Or Losses$121,257InvestmentEarningsOrLossesAmt
Grants Or Scholarships$20,254GrantsOrScholarshipsAmt
Other Expenditures$10,261OtherExpendituresAmt
End Year Balance$847,686EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$645,431BeginningYearBalanceAmt
Contributions$47,132ContributionsAmt
Investment Earnings Or Losses$111,484InvestmentEarningsOrLossesAmt
Grants Or Scholarships$48,390GrantsOrScholarshipsAmt
Other Expenditures$10,063OtherExpendituresAmt
End Year Balance$745,594EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescTrust AssetsDesc
Book Value$10,990,076BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$10,990,076TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Trust Assets Held For Oth$6,750
Beneficial Interest$2,505,494
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,512,244TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOther LiabilitiesDesc
Amt$980Amt
FieldValueIRS element (for citing)
Total Liability$980TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$4,536,198TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$688,929NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$54,604DonatedServicesAndUseFcltsAmt
Other Revenue$179,844OtherRevenueAmt
Revenue Not Reported$923,377RevenueNotReportedAmt
Revenue Subtotal$3,612,821RevenueSubtotalAmt
Investment Expenses Not Incld$97,663InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$97,663RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,710,484TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,218,541TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$54,604DonatedServicesUseFcltsAmt
Expenses Not Reported$54,604ExpensesNotReportedAmt
Expenses Subtotal$3,163,937ExpensesSubtotalAmt
Investment Expenses Not Incld2$97,663InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$97,663ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,261,600TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
P4, Ln 2GSCGF manages a number of funds which are considered custodial in nature.
P4, Ln 2These funds are for qualified charitable organizations. The balance of
P4, Ln 2these Funds Held for Others at 12/31/2023 is $6,750.
P5, Ln 4The endowment funds are to be invested in perpetuity with the income from
P5, Ln 4such investments to support future grants to the qualified charitable organ
P5, Ln 4izations which the donors indicated when creating the endowment. Endowment
P5, Ln 4distributions are made through payouts in accordance with a declaration.
P11, Ln 2dChange in value of split-interest agreements $179,844.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
South Asia00Charitable GrantsCharitable Grants$585,606
Europe00Charitable GrantsCharitable Grants$9,000
FieldValueIRS element (for citing)
Subtotal Spent$594,606SubtotalSpentAmt
Total Spent$594,606TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (3 entries)

RegionRegionTxtPurpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
South AsiaGeneral Support for Agape$164,887Wire transfer
South AsiaGeneral Support for Umri$420,719Wire transfer
EuropeGeneral support for Fondat$9,000Wire transfer
FieldValueIRS element (for citing)
Total501c3 Org3Total501c3OrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
P1, Ln 2GSCGF receives regular updates from the organizations.
P1, Ln 2The updates come in the forms of zoom meetings, site visits, news
P1, Ln 2letters, pictures, and email reports. The GSCGF administrative committee
P1, Ln 2approves all grant recommendations and the GSCGF board ratifies the grants.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (50 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
Free Methodist Church-USA
PO Box 51710IndianapolisIN46251350877568501c3$484,219$0Charitable Grant
Spring Arbor Univeristy
106 E Main StSpring ArborMI49283381359569501c3$298,575$0Charitable Grant
Central Africa Healthcare
PO Box 580Spring ArborMI49283371513532501c3$109,810$0Charitable Grant
Oakdale Christian Academy
5801 Beattyville RdJacksonKY41339610605703501c3$106,760$0Charitable Grant
Set Free Movement
7602 50th PL NEMarysvilleWA98270464702220501c3$81,001$0Charitable Grant
Mancelona Free Methodist
10725 Darraugh RdMancelonaMI49659382400787501c3$65,000$0Charitable Grant
Holiday Free Methodist Chu
5330 Whippoorwill DrHolidayFL34690592240525501c3$60,000$0Charitable Grant
Emmaus Way
107 Diamond Grove CircleRhodesIA50234752686810501c3$60,000$0Charitable Grant
The Baptist Convention PA
4620 Fritchey StHarrisburgPA17109231733254501c3$50,000$0Charitable Grant
We Give All Inc
PO Box 394RidgefieldCT06877882941566501c3$50,000$0Charitable Grant
Lloyd Ganton Auto Museum
7925 Spring Arbor RdSpring ArborMI49283382837086501c3$47,033$0Charitable Grant
Wabash Park Camp & Retreat
PO Box 40MooresvilleIN46158350988723501c3$43,270$0Charitable Grant
Ferndale Free Methodist Ch
1950 Woodward HtsFerndaleMI48220381598962501c3$40,000$0Charitable Grant
Jackson Free Methodist Chu
2829 Park DrJacksonMI49203381871674501c3$39,600$0Charitable Grant
The Arbor Church
120 E Main StSpring ArborMI49283381598942501c3$37,600$0Charitable Grant
Mission Igniter
PO Box 257Spring ArborMI49283386148661501c3$37,200$0Charitable Grant
Asbury Theological Seminar
204 N Lexington AveWilmoreKY40390610445823501c3$33,195$0Charitable Grant
Friends of Hope Africa Uni
2245 S 9th StSpringfieldIL62703320148937501c3$30,292$0Charitable Grant
Sonset Solutions Inc
2830 17th StElkhartIN46517464043025501c3$29,000$0Charitable Grant
Frontier Mission Fellowshi
PO Box 41450PasadenaCA91114953095682501c3$27,000$0Charitable Grant
SIM USA
14830 Choate CirCharlotteNC28273221936391501c3$26,000$0Charitable Grant
Camp Timberledge
PO Box 152Beach LakePA18405823691207501c3$25,399$0Charitable Grant
Aldersgate Free Methodist
9035 E 21st StIndianapolisIN46229351294946501c3$24,000$0Charitable Grant
Grace Christian Fellowship
405 Rayford RdSpringTX77386760152396501c3$24,000$0Charitable Grant
Ripon Free Methodist Churc
218 W Main StRiponCA95366942466022501c3$21,955$0
Lifepoint Free Methodist C
PO Box 607Lake StevensWA98258911475235501c3$20,300$0
Embrace the Truth
PO Box 80482RochesterMI48308364646554501c3$20,000$0
Compassion Connections
PO Box 1125SpringfieldMO65890680051386501c3$20,000$0
Northeastern Seminary
2301 Westside DrRochesterNY14624161554414501c3$18,124$0
Light & Life
8264 E County Rd 100 SAvonIN46123351579321501c3$17,500$0
Somerset Beach Camp
PO Box 307Somerset CenterMI49282261596181501c3$17,200$0
Olive Branch Mission
6310 S Claremont AveChicagoIL60636832996894501c3$17,000$0
Cucamonga Christian Fell
11376 Fifth StRancho CucamongaCA91730330049747501c3$16,250$0
Roberts Wesleyan Universit
2301 Westside DrRochesterNY14624160743126501c3$15,332$0
Ligonier Ministries
PO Box 863595SanfordFL32771251298611501c3$15,000$0
Mission Aviation Fellowshi
PO Box 47NampaID83653951920983501c3$13,000$0
Maranatha Bible & Mission
4759 Lake Harbor RdNorth ShoresMI49441381558540501c3$13,000$0
Foothill Community FM Chur
PO Box 1098AzusaCA91702952005857501c3$12,600$0
My Church
PO Box 1711SahuaritaAZ85629571242000501c3$12,200$0
Africa Inland Mission
PO Box 3611Peachtree CityGA30269111873101501c3$12,000$0
Beach Lake Free Methodist
107 Milanville RdBeach LakePA18405246023867501c3$10,000$0
Mukilteo Presbyterian Chur
4514 84th St SWMukilteoWA98275916069199501c3$10,000$0
Bretton Woods Covenant Chu
925 Bretton RdLansingMI48917237411519501c3$9,515$0
Young Life for Anderson
PO Box 5184HarlanIA51593840385934501c3$9,500$0
Glen Ellyn Covenant Church
277 Hawthorne BlvdGlen EllynIL60137362167730501c3$8,000$0
Davison Free Methodist Chu
502 Church StDavisonMI48423381808312501c3$8,000$0
West Virginia North Distri
PO Box 2029FairmontWV26555550631462501c3$8,000$0
Creekside Chapel
2523 Five Mile RdAlleganyNY14706222528871501c3$7,500$0
Ignite City Church
6552 Torino RdRancho CucamongaCA91701861988622501c3$7,500$0
Indiana Wesleyan Universit
4201 S Washington StMarionIN46953350885591501c3$7,195$0
FieldValueIRS element (for citing)
Total501c3 Org57Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I Line 2GSCGF has a due diligence process in place to ensure that funds are granted
Part I Line 2only to proper charitable religious andor educational organizations Our
Part I Line 2procedures include a review of GuideStar premium IRS exemption revoca
Part I Line 2tion list charity websites IRS taxexempt letters andor other documen
Part I Line 2tation to support qualified charitable status The GSCGF administration
Part I Line 2committee approves all grant recommendations and the board ratifies them
Part II Line 1See Schedule O for listing of additional organizations

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution156ContributionCnt
Noncash Contributions Rpt F990$1,122,017NoncashContributionsRptF990Amt
Method Of Determining RevenuesAvg FMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (true)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
P1, Col BNumber of contributions
P1, Ln 32bGSCGF uses Pershing, LLC
P1, Ln 32bto receive and sell
P1, Ln 32bsecurities gifts.
P1, Ln 32bGSCGF uses a real estate

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (26 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 11bDirectors are provided a copy of the Form 990 and it is presented for ques-
Part VI Line 11btions, comments, and approval at a board meeting prior to filing.
Part VI Line 19All documents were made available upon request.
Part XI Line 9Change in value of split-interest agreements $179,844
Sched I Part II Line 17 addt'l 501(c)3 orgs charitable grants < $7,190 each, totaling $42,690
Sched I Part II Line 1Sister Connection, PO Box 580, Spring Arbor, MI 49283
Sched I Part II Line 120-5680815 501(c)3 $7,190.00
Sched I Part II Line 1Lockwood Community Church, 202 E Lockwood Rd, Coldwater, MI 49036
Sched I Part II Line 138-2241332 501(c)3 $6,300.00
Sched I Part II Line 1Pearce Memorial, 4322 Buffalo Rd, North Chili, NY 14514
Sched I Part II Line 116-0910173 501(c)3 $6,000.00
Sched I Part II Line 1Southern Sudan Healthcare Org, PO Box 289, Okemos, MI 48805
Sched I Part II Line 126-2293084 501(c)3 $6,000.00
Sched I Part II Line 1Francis Asbury Society, PO Box 7, Wilmore, KY 40390
Sched I Part II Line 131-1066863 501(c)3 $6,000.00
Sched I Part II Line 1First Christian Church, 3350 N. MacArthur Rd, Decatur, IL 62526
Sched I Part II Line 137-0673490 501(c)3 $6,000.00
Sched I Part II Line 1Southern Christian Church, 920 Blankenbaker Pkwy, Louisville, KY 40243
Sched I Part II Line 161-0850307 501(c)3 $5,200.00
Part VI Line 12cEach year the officers, board members, and contracted employees are
Part VI Line 12crequired to read and complete a conflict of interest disclosure
Part VI Line 12cquestionnaire and also sign a code of ethics statement. These disclosures
Part VI Line 12cand statements are retained in the GSCGF permanent records. Any transaction
Part VI Line 12cinvolving a conflict of interest is reviewed by a committee of the Board of
Part VI Line 12cDirectors. Any failure to disclose a conflict of interest is reviewed by
Part VI Line 12cthe committee and appropriate disciplinary and corrective action is taken.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Legal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationInd
Charitable Remainder Annuity Trust
WIN/ATrustfalse
Charitable Remainder Unitrust 5454
MIN/ATrustfalse
Charitable Remainder Unitrust 5731
MIN/ATrustfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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