HILLSDALE COUNTY COMMUNITY FOUNDATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: HILLSDALE COUNTY COMMUNITY FOUNDATION (EIN 38-3001297)
Tax period: 2021-10-01 to 2022-09-30
Filed: 2023-02-11
IRS object ID: 202330429349300503
Schema version: 2021v4.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-02-11T08:34:29-06:00	ReturnTs
Tax Period End	2022-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	351307701	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KRUGGEL LAWTON & COMPANY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	526 UPTON DRIVE	AddressLine1Txt
City	ST JOSEPH	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49085	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383001297	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HILLSDALE COUNTY COMMUNITY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HILL	BusinessNameControlTxt
Phone	5174395101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SOUTH HOWELL STREET	AddressLine1Txt
City	HILLSDALE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49242	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHARON BISHER	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	5174395101	PhoneNum
Signature	2023-02-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SHARON	PersonFirstNm
Person Last	BISHER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL LAYHER	PreparerPersonNm
PTIN	P00736155	PTIN
Phone	2699830131	PhoneNum
Preparation	2023-02-03	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-03-07 01:45:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SHARON BISHER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SOUTH HOWELL STREET	AddressLine1Txt
City	HILLSDALE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49242	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,440,510	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ABOUTHCCF.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1991	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	GRANTS TO COMMUNITY ORGANIZATIONS	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,212,655	PYContributionsGrantsAmt
CY Contributions Grants	$1,290,707	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$340,316	PYInvestmentIncomeAmt
CY Investment Income	$1,075,799	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,552,971	PYTotalRevenueAmt
CY Total Revenue	$2,366,506	CYTotalRevenueAmt
PY Grants And Similar Paid	$889,228	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,015,661	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$247,571	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$292,931	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$160,201	CYTotalFundraisingExpenseAmt
PY Other Expenses	$234,680	PYOtherExpensesAmt
CY Other Expenses	$254,081	CYOtherExpensesAmt
PY Total Expenses	$1,371,479	PYTotalExpensesAmt
CY Total Expenses	$1,562,673	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,181,492	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$803,833	CYRevenuesLessExpensesAmt
Total Assets BOY	$25,397,868	TotalAssetsBOYAmt
Total Assets EOY	$21,166,126	TotalAssetsEOYAmt
Total Liabilities BOY	$185,302	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$200,114	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,212,566	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$20,966,012	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	GRANTS TO COMMUNITY ORGANIZATIONS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$129,424	ExpenseAmt
Grant	$129,424	GrantAmt
Desc	EDUCATION & SCHOLARSHIP	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$93,852	ExpenseAmt
Grant	$93,852	GrantAmt
Desc	HEALTH & HUMAN SERVICES	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$469,824	ExpenseAmt
Grant	$469,824	GrantAmt
Desc	FINE ARTS, CULTURE AND RECREATION	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$634,407	ExpenseAmt
Grant	$322,561	GrantAmt
Desc	CIVIC & COMMUNITY OTHER PROGRAM SERVICES	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$634,407	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$322,561	TotalOtherProgSrvcGrantAmt
Total Program Service Expenses	$1,327,507	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	Yes (1)	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SHARON BISHER	PersonNm
Phone	5174395101	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SOUTH HOWELL STREET	AddressLine1Txt
City	HILLSDALE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49242	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KARLYE HORTON
CHAIRMAN	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
GARY BEACH
VICE CHAIR	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
KELLY LANTIS
SECRETARY	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHUCK NORTH
TREASURER	1.00	1.00	Yes (X)	Yes (X)	$0	$0	$0
TRENT MORRIS
TRUSTEE (EXECUTIVE COMMITTEE)	1.00	1.00	Yes (X)		$0	$0	$0
SHERRY BERNKLAU
TRUSTEE (PART YEAR)	1.00	1.00	Yes (X)		$0	$0	$0
KYM BLYTHE
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
JOE DRAPER
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
STACY FELTZ
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
PATRICK FLANNERY
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
CLEMMIE GADWOOD
YOUTH TRUSTEE (PART YEAR)	1.00	1.00	Yes (X)		$0	$0	$0
JARED JORDAN
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
ZACH MILLER
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
LAURA NEVINS
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
MAXINE VANLERBERG
TRUSTEE	1.00	1.00	Yes (X)		$0	$0	$0
SHARON BISHER
PRESIDENT/CEO	40.00	1.00		Yes (X)	$122,179	$0	$3,774

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$122,179	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$3,774	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Related Organizations	$251,200	RelatedOrganizationsAmt
All Other Contributions	$1,039,507	AllOtherContributionsAmt
Noncash Contributions	$78,606	NoncashContributionsAmt
Total Contributions	$1,290,707	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,075,799	TotalRevenueColumnAmt
Exclusion	$1,075,799	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,074,004	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,074,004	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,366,506	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,075,799	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$693,100	TotalAmt
Program Services	$693,100	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$322,561	TotalAmt
Program Services	$322,561	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$129,559	TotalAmt
Program Services	$63,475	ProgramServicesAmt
Management And General	$4,940	ManagementAndGeneralAmt
Fundraising	$61,144	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$133,977	TotalAmt
Program Services	$64,876	ProgramServicesAmt
Management And General	$4,980	ManagementAndGeneralAmt
Fundraising	$64,121	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$9,781	TotalAmt
Program Services	$6,651	ProgramServicesAmt
Management And General	$685	ManagementAndGeneralAmt
Fundraising	$2,445	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$19,614	TotalAmt
Program Services	$13,339	ProgramServicesAmt
Management And General	$1,371	ManagementAndGeneralAmt
Fundraising	$4,904	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$37,185	TotalAmt
Program Services	$26,400	ProgramServicesAmt
Management And General	$10,785	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$41,252	TotalAmt
Program Services	$12,088	ProgramServicesAmt
Management And General	$29,164	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$34,104	TotalAmt
Program Services	$21,486	ProgramServicesAmt
Fundraising	$12,618	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$53,087	TotalAmt
Program Services	$42,713	ProgramServicesAmt
Management And General	$2,373	ManagementAndGeneralAmt
Fundraising	$8,001	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$8,531	TotalAmt
Program Services	$2,133	ProgramServicesAmt
Management And General	$4,265	ManagementAndGeneralAmt
Fundraising	$2,133	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,798	TotalAmt
Program Services	$3,157	ProgramServicesAmt
Management And General	$641	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$11,990	TotalAmt
Program Services	$11,990	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$17,269	TotalAmt
Program Services	$17,269	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$6,856	TotalAmt
Management And General	$6,856	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
MISCELLANEOUS	$24,009	$15,104	$8,905	$0
ANNUAL REPORT	$9,670	$4,835	$0	$4,835
MEMBERSHIP AND DUES	$6,330	$6,330	$0	$0

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,562,673	TotalAmt
Program Services	$1,327,507	ProgramServicesAmt
Management And General	$74,965	ManagementAndGeneralAmt
Fundraising	$160,201	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,727,748	BOYAmt
EOY	$2,161,846	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$720,561	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$394,765	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$307,173	BOYAmt
EOY	$325,796	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$22,162,937	BOYAmt
EOY	$18,476,260	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$75,223	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$200,010	BOYAmt
EOY	$127,001	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,397,868	BOYAmt
EOY	$21,166,126	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$456	BOYAmt
EOY	$3,683	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$83,821	BOYAmt
EOY	$115,671	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$100	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$101,025	BOYAmt
EOY	$80,660	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$185,302	BOYAmt
EOY	$200,114	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,998,672	BOYAmt
EOY	$18,924,205	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,213,894	BOYAmt
EOY	$2,041,807	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,212,566	BOYAmt
EOY	$20,966,012	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,397,868	BOYAmt
EOY	$21,166,126	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$803,833	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$5,019,726	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$30,661	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$811,366	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,336,961	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,180,633	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,212,655	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,290,707	CurrentTaxYearAmt
Total	$6,832,322	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$811,366	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,336,961	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,180,633	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,212,655	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,290,707	CurrentTaxYearAmt
Total	$6,832,322	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$6,832,322	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$537,927	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$447,458	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$451,344	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$431,891	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,075,799	CurrentTaxYearAmt
Total	$2,944,419	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$9,776,741	TotalSupportAmt
Public Support CY170	0.69880	PublicSupportCY170Pct
Public Support PY170	0.74090	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Donor Advised Funds Held	4	DonorAdvisedFundsHeldCnt
Donor Advised Funds Contri	$55,025	DonorAdvisedFundsContriAmt
Donor Advised Funds Grants	$65,616	DonorAdvisedFundsGrantsAmt
Donor Advised Funds Vl EOY	$1,573,751	DonorAdvisedFundsVlEOYAmt
Disclosed Org Leg Ctrl	Yes (1)	DisclosedOrgLegCtrlInd
Disclosed For Charitable Prps	Yes (1)	DisclosedForCharitablePrpsInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,997,713	BeginningYearBalanceAmt
Contributions	$748,681	ContributionsAmt
Investment Earnings Or Losses	-$2,436,586	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,154,469	OtherExpendituresAmt
End Year Balance	$11,155,339	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$17,975,058	BeginningYearBalanceAmt
Contributions	$1,605,115	ContributionsAmt
Investment Earnings Or Losses	$42,988	InvestmentEarningsOrLossesAmt
Other Expenditures	$625,448	OtherExpendituresAmt
End Year Balance	$18,997,713	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$16,706,314	BeginningYearBalanceAmt
Contributions	$995,250	ContributionsAmt
Investment Earnings Or Losses	$1,260,182	InvestmentEarningsOrLossesAmt
Other Expenditures	$986,688	OtherExpendituresAmt
End Year Balance	$17,975,058	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$16,149,186	BeginningYearBalanceAmt
Contributions	$1,055,421	ContributionsAmt
Investment Earnings Or Losses	$487,283	InvestmentEarningsOrLossesAmt
Other Expenditures	$985,576	OtherExpendituresAmt
End Year Balance	$16,706,314	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$14,713,017	BeginningYearBalanceAmt
Contributions	$445,683	ContributionsAmt
Investment Earnings Or Losses	$1,568,845	InvestmentEarningsOrLossesAmt
Other Expenditures	$578,359	OtherExpendituresAmt
End Year Balance	$16,149,186	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.83015	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.00000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.16985	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,000	OtherCostOrOtherBasisAmt
Book Value	$8,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$617,501	OtherCostOrOtherBasisAmt
Depreciation	$299,705	DepreciationAmt
Book Value	$317,796	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$95,060	OtherCostOrOtherBasisAmt
Depreciation	$95,060	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$325,796	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD AS AGENCY FUNDS	Desc
Amt	$80,660	Amt

Field	Value	IRS element (for citing)
Total Liability	$80,660	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	-$4,436,834	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$5,019,726	NetUnrealizedGainsInvstAmt
Other Revenue	-$1,783,614	OtherRevenueAmt
Revenue Not Reported	-$6,803,340	RevenueNotReportedAmt
Revenue Subtotal	$2,366,506	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,366,506	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,562,673	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,562,673	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,562,673	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FOUNDATION IS A PUBLICLY SUPPORTED ORGANIZATION, AS DESCRIBED IN SECTION 509(A)(1), 509(A)(3), AND 170(B)(1)(A)(IV) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX THROUGH SECTION 501(C)(3) AND CERTAIN EXCISE TAXES IMPOSED ON PRIVATE FOUNDATIONS. MANAGEMENT HAS ELECTED TO APPLY THE PROVISIONS OF FASB ASC 740-10, INCOME TAXES. UNDER FASB ASC 740-10 AN ENTITY MUST DETERMINE WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED ON TECHNICAL MERITS OF THE POSITION. AS OF END OF THE TAX YEAR, THE FOUNDATION HAD NO KNOWN LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAXES. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS THE PAST THREE YEARS.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

CHANGE IN VALUE OF INTEREST IN REMAINDER TRUSTS -30,661. SIMPSON FOUNDATION (INCLUDING ELIMINATION ENTRIES) -1,752,953.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (35 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
ANSWERS IN GENESIS
PO BOX 510	HEBRON	KY	41048	330596423	501(C)(3)	$11,428	$0	GENERAL SUPPPORT
BANCROFT GOSPEL MINISTRY
141 BANCROFT PRIVATE DR	KINGSPORT	TN	37660	626048136	501(C)(3)	$5,158	$0	GENERAL SUPPPORT
CAMBRIA BAPTIST CHURCH
2772 LILAC RD	HILLSDALE	MI	49242		501(C)(3)	$5,725	$0	GENERAL SUPPPORT
CAMDEN-FRONTIER SCHOOL
4971 W MONTGOMERY RD	CAMDEN	MI	49232		EDUC	$7,920	$0	GENERAL SUPPPORT
HILLSDALE CAPA
20 CARE DR SUITE C	HILLSDALE	MI	49242	382496533	501(C)(3)	$6,890	$0	GENERAL SUPPPORT
CITY OF HILLSDALE
97 N BROAD ST	HILLSDALE	MI	49242	386004621	GOV	$6,600	$0	GENERAL SUPPPORT
COUNTY OF HILLSDALE CENTRAL DISPATCH
204 DEVELOPMENT DR	HILLSDALE	MI	49242		GOV	$6,192	$0	GENERAL SUPPPORT
DEPARTMENT OF HEALTH AND HUMAN SERVICES
40 CARE DR	HILLSDALE	MI	49242		GOV	$6,790	$0	GENERAL SUPPPORT
DOMESTIC HARMONY
PO BOX 231	HILLSDALE	MI	49242	382281717	501(C)(3)	$17,646	$0	GENERAL SUPPPORT
GREATER HILLSDALE HUMANE SOCIETY
3881 TRIPP RD	OSSEO	MI	49266	382388024	501(C)(3)	$10,695	$0	GENERAL SUPPPORT
HELPING HANDS PRC
46 S HOWELL ST	HILLSDALE	MI	49242	382680162	501(C)(3)	$33,918	$0	GENERAL SUPPPORT
HILLSDALE CASA INC
310 W BACON ST	HILLSDALE	MI	49242	461717386	501(C)(3)	$22,960	$0	GENERAL SUPPPORT
HILLSDALE COLLEGE GOAL PROGRAM
33 E COLLEGE	HILLSDALE	MI	49242	381374230	EDUC	$25,000	$0	GENERAL SUPPPORT
HILLSDALE COMMUNITY SCHOOLS
30 S NORWOOD ST	HILLSDALE	MI	49242	386001445	EDUC	$14,120	$0	GENERAL SUPPPORT
HILLSDALE COUNTY 4-HMSU EXTENSION
20 CARE DR	HILLSDALE	MI	49242		501(C)(3)	$7,329	$0	GENERAL SUPPPORT
HILLSDALE COUNTY AGRICULTURAL SOCIETY
115 S BROAD ST	HILLSDALE	MI	49242	381367282	501(C)(3)	$30,888	$0	GENERAL SUPPPORT
HILLSDALE COUNTY INTERMEDIATE SCHOOL DISTRICT
310 W BACON ST	HILLSDALE	MI	49242		EDUC	$9,125	$0	GENERAL SUPPPORT
HILLSDALE COUNTY PROBATE COURT
29 N HOWELL ST	HILLSDALE	MI	49242	386004854	GOV	$60,500	$0	GENERAL SUPPPORT
HILLSDALE COUNTY SENIOR SERVICES CENTER INC
320 W BACON ST	HILLSDALE	MI	49242	382476724	501(C)(3)	$11,650	$0	GENERAL SUPPPORT
HILLSDALE FIRST UNITED METHODIST CHURCH
45 N MANNING ST	HILLSDALE	MI	49242	381693320	501(C)(3)	$8,375	$0	GENERAL SUPPPORT
HILLSDALE HOSPITAL
168 S HOWELL ST	HILLSDALE	MI	49242	386005550	501(C)(3)	$50,903	$0	GENERAL SUPPPORT
HILLSDALE ROTARY CLUB PROJECT FUND
PO BOX 299	HILLSDALE	MI	49242		501(C)(3)	$98,605	$0	GENERAL SUPPPORT
HOSPICE OF HILLSDALE COUNTY
124 S HOWELL ST	HILLSDALE	MI	49242	382500056	501(C)(3)	$18,980	$0	GENERAL SUPPPORT
JONESVILLE COMMUNITY SCHOOLS
202 WRIGHT ST	JONESVILLE	MI	49250	386001443	EDUC	$73,259	$0	GENERAL SUPPPORT
KIMBALL CAMP YMCA NATURE CENTER
4444 LONG LAKE ROAD	READING	MI	49274	381358416	501(C)(3)	$24,715	$0	GENERAL SUPPPORT
KING'S KUPBOARD
69 GRISWOLD ST	HILLSDALE	MI	49242	386067045	501(C)(3)	$12,000	$0	GENERAL SUPPPORT
LITCHFIELD CONGREGATIONAL CHURCH
203 N CHICAGO ST	LITCHFIELD	MI	49252		501(C)(3)	$5,587	$0	GENERAL SUPPPORT
POSITIVE ACTION FOR CHRIST INC
502 W PIPPEN ST	WHITAKERS	NC	27891	561053990	501(C)(3)	$5,162	$0	GENERAL SUPPPORT
READING EMERGENCY UNIT
320 N MAIN ST	READING	MI	49274	382415274	501(C)(3)	$24,754	$0	GENERAL SUPPPORT
SALEM MENNONITE CHURCH
13751 S TRIPP RD	WALDRON	MI	49288	382398030	501(C)(3)	$11,000	$0	GENERAL SUPPPORT
SALVATION ARMY
160 E BACON ST	HILLSDALE	MI	49242	381370971	501(C)(3)	$5,750	$0	GENERAL SUPPPORT
SHARE THE WARMTH OF HILLSDALE COUNTY
7 S MANNING	HILLSDALE	MI	49242	843324839	501(C)(3)	$5,500	$0	GENERAL SUPPPORT
ST PETER'S FREE CLINIC INC
3 N BROAD ST	HILLSDALE	MI	49242	061684709	501(C)(3)	$24,050	$0	GENERAL SUPPPORT
THE WILDS CHRISTIAN CAMP AND CONFERENCE CENTER INC
PO BOX 509	TAYLORS	SC	29687	576036401	501(C)(3)	$5,156	$0	GENERAL SUPPPORT
WALDRON DISTRICT LIBRARY
107 MAIN ST	WALDRON	MI	49288	382394992	GOV	$8,770	$0	GENERAL SUPPPORT

Field	Value	IRS element (for citing)
Total501c3 Org	26	Total501c3OrgCnt
Total Other Org	11	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	210	RecipientCnt
Cash Grant	$215,000	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE FOUNDATION REQUESTS A GRANT EVALUATION FORM TO BE COMPLETED BY ALL ORGANIZATIONS RECEIVING GRANTS. ONE OF THE QUESTIONS ON THE EVALUATION ADDRESSES USE OF THE GRANT FUNDS. ALSO, IN THE AWARDING LETTER, GRANTEES ARE INFORMED OF THE PURPOSE OF THE GRANT AND ARE REQUIRED TO RETURN ANY GRANT FUNDS NOT EXPENDED FOR THE STATED PURPOSE.	ExplanationTxt

Schedule M IRS990ScheduleM

Securities Miscellaneous SecuritiesMiscellaneousGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$78,606	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT AND THE ORGANIZATION'S CONTRACTED ACCOUNTANT. AFTER THIS STEP, THE RETURN IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL OF FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ANNUALLY. ALL CONFLICTS OF INTEREST ARE EVALUATED BY THE GOVERNING BODY, WHO THEN DETERMINES THE BEST COURSE OF ACTION ON A CASE BY CASE BASIS.
FORM 990, PART VI, SECTION B, LINE 15A	THE PERSONNEL COMMITTEE MEETS ANNUALLY TO REVIEW THE PRESIDENT/CEO'S COMPENSATION AND MAKE A RECOMMENDATION TO THE BOARD AS A WHOLE. THE COMMITTEE TAKES INTO ACCOUNT CURRENT ECONOMIC CONDITIONS, PERFORMANCE OF THE PRESIDENT/CEO, AND COMPARISON OF LOCAL WAGE TRENDS. ONCE A RECOMMENDATION IS FORMED, IT IS APPROVED BY THE BOARD AS A WHOLE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION PROVIDES COPIES OF THE DOCUMENTS TO INDIVIDUALS UPON REQUEST.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF INTEREST IN REMAINDER TRUSTS -30,661.
FORM 990, PART XII, LINE 2C:	THERE HAS BEEN NO CHANGE IN AUDIT OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SIMPSON FOUNDATION INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 276	AddressLine1Txt
City	HILLSDALE	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49242	ZIPCd

Field	Value	IRS element (for citing)
EIN	383374978	EIN
Primary Activities	ADMINISTER FUNDS FOR THE HILLSDALE COUNTY COMMUNITY FOUNDATION	PrimaryActivitiesTxt
Legal Domicile State	MI	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12B, II	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	HILLSDALE COUNTY COMMUNITY FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SIMPSON FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$251,200	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt