MUSKEGON CATHOLIC EDUCATION FOUNDATION INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- MUSKEGON CATHOLIC EDUCATION FOUNDATION INC (EIN 23-7019036)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-07-06
- IRS object ID
- 202031889349300403
- Schema version
- 2018v3.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-06T05:15:37-07:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VREDEVELD HAEFNER LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 GRANADA CT NW | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49534 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237019036 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muskegon County Catholic Education Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MUSK | BusinessNameControlTxt |
| Phone | 2317551000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1851 Barclay Ave | AddressLine1Txt |
| City | Muskegon | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49441 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ken Rasp | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 2317551000 | PhoneNum |
| Signature | 2020-05-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Peter Haefner CPA | PreparerPersonNm |
| PTIN | P01420387 | PTIN |
| Phone | 6164609388 | PhoneNum |
| Preparation | 2020-05-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.247.187.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-06 | IPDt |
| IP Tm | 05:15:32 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Federal Original Submission Id | 403697202012803osca2 | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2020-05-07 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D5C95FB52C4EE10D7F12F0F66BBB92F49E34E377 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D5F3B4FB5BC4018B24F9C62EB20BABD4DB45319D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muskegon Catholic Education Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Ken Rasp | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1851 Barclay | AddressLine1Txt |
| City | Muskegon | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,762,185 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | To provide financial support to the Catholic schools in Muskegon County, Michigan. The Foundation provides fundraising, investment and endowments to assist the Catholic schools and provide tuition assistance. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $766,947 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,083,312 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $412,231 | PYInvestmentIncomeAmt |
| CY Investment Income | $415,632 | CYInvestmentIncomeAmt |
| PY Other Revenue | $508 | PYOtherRevenueAmt |
| CY Other Revenue | $135,052 | CYOtherRevenueAmt |
| PY Total Revenue | $1,179,686 | PYTotalRevenueAmt |
| CY Total Revenue | $1,633,996 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,305,608 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,886,121 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $29,219 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $40,587 | PYOtherExpensesAmt |
| CY Other Expenses | $67,004 | CYOtherExpensesAmt |
| PY Total Expenses | $1,346,195 | PYTotalExpensesAmt |
| CY Total Expenses | $1,953,125 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$166,509 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$319,129 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,150,977 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,465,636 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $76,185 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,053 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,074,792 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,459,583 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide financial support to the Catholic schools in Muskegon County, Michigan. The Foundation provides fundraising, investment and endowments to assist the Catholic schools and provide tuition assistance. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $841,665 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Grants for operating Muskegon Catholic Schools. (Approximately 400 pre-k through 12th grade students in attendance) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $657,467 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Tuition assistance for students of the Muskegon Catholic Schools. (Approximately 400 students received assistance) | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $386,989 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Project specific grants to the Muskegon Catholic Schools. (Approximately 400 pre-k through 12th grade students in attendance) | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,886,121 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | Kimberly Plyler | PersonNm |
| Phone | 2317551000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1851 Barclay | AddressLine1Txt |
| City | Muskegon | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Mike Michelli | ||||||
| President | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Bob DeLong | ||||||
| Treasurer | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kristi Novotny | ||||||
| Secretary | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Kari Belanger | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gina Staniforth | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Don Bourdon | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Rev Charles Hall | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Pete Pallas | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DJ Hilson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Remster Bingham | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| John Clark | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Andrew Harris | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mary Fritz | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Josh Bisson | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Matt Dugener | ||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,083,312 | AllOtherContributionsAmt |
| Total Contributions | $1,083,312 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $415,632 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $415,632 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $280,086 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $128,189 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151,897 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $151,897 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Realized loss on investments | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | -$16,845 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$16,845 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$16,845 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,633,996 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $550,684 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,228,654 | TotalAmt |
| Program Services | $1,228,654 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,467 | TotalAmt |
| Program Services | $657,467 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,943 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $15,943 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,605 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,605 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,237 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $20,237 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Crusader cash expense | $3,730 | $0 | $0 | $3,730 |
| Other fundraising expenses | $25,489 | $0 | $0 | $25,489 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953,125 | TotalAmt |
| Program Services | $1,886,121 | ProgramServicesAmt |
| Management And General | $37,785 | ManagementAndGeneralAmt |
| Fundraising | $29,219 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,396 | BOYAmt |
| EOY | $533,385 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,249 | BOYAmt |
| EOY | $1,309 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,371,555 | BOYAmt |
| EOY | $8,814,958 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,777 | BOYAmt |
| EOY | $115,984 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,150,977 | BOYAmt |
| EOY | $9,465,636 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,185 | BOYAmt |
| EOY | $6,053 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,185 | BOYAmt |
| EOY | $6,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$620,463 | BOYAmt |
| EOY | -$642,944 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,208,262 | BOYAmt |
| EOY | $1,919,714 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,486,993 | BOYAmt |
| EOY | $8,182,813 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,074,792 | BOYAmt |
| EOY | $9,459,583 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,150,977 | BOYAmt |
| EOY | $9,465,636 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$319,129 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$296,080 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $728,235 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $658,508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $611,061 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $766,947 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,083,312 | CurrentTaxYearAmt |
| Total | $3,848,063 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $728,235 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $658,508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $611,061 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $766,947 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,083,312 | CurrentTaxYearAmt |
| Total | $3,848,063 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,016,006 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,832,057 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,638,113 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,540,266 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $405,537 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $412,231 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,632 | CurrentTaxYearAmt |
| Total | $4,411,779 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,259,842 | TotalSupportAmt |
| Public Support CY170 | 0.34290 | PublicSupportCY170Pct |
| Public Support PY170 | 0.34370 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,523,573 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | $96,845 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $689,476 | GrantsOrScholarshipsAmt |
| End Year Balance | $8,930,942 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,252,707 | BeginningYearBalanceAmt |
| Contributions | $650 | ContributionsAmt |
| Investment Earnings Or Losses | $723,175 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,452,959 | GrantsOrScholarshipsAmt |
| End Year Balance | $9,523,573 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,375,319 | BeginningYearBalanceAmt |
| Contributions | $0 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,434,656 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $687,956 | GrantsOrScholarshipsAmt |
| End Year Balance | $10,252,707 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,404,615 | BeginningYearBalanceAmt |
| Contributions | $200,671 | ContributionsAmt |
| Investment Earnings Or Losses | $1,537,460 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $749,448 | GrantsOrScholarshipsAmt |
| Other Expenditures | $17,979 | OtherExpendituresAmt |
| End Year Balance | $12,375,319 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,230,918 | BeginningYearBalanceAmt |
| Contributions | $438,605 | ContributionsAmt |
| Investment Earnings Or Losses | $523,748 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $788,656 | GrantsOrScholarshipsAmt |
| End Year Balance | $11,404,615 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt V, Line 4 | Term and permanent endowments are utilized to provide tuition assistance to students of and project specific grants to Muskegon Catholic Schools. |
| Pt XII, Line 2d | Fundraising event expenses are included in expenses on the financial statements but are netted with revenue in the 990. |
| Pt XI, Line 2d | Fundraising event expenses are included in expenses on the financial statements but are netted with revenue in the 990. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Rainbow action | Event1Nm |
| Gross Receipts Event1 | $185,211 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $185,211 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $25,478 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $22,881 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $25,625 | OtherDirectExpensesEvent1Amt |
| Event2 | Car raffle | Event2Nm |
| Gross Receipts Event2 | $61,100 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $61,100 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $43,900 | CashPrizesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $33,775 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $33,775 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $10,305 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $280,086 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $280,086 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $43,900 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $25,478 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $22,881 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $35,930 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $128,189 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $151,897 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muskegon Catholic Schools | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1851 Barclay Ave | AddressLine1Txt |
| City | Muskegon | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 202254861 | RecipientEIN |
| IRC Section | 501-c3 | IRCSectionDesc |
| Cash Grant | $1,228,654 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | n/a | ValuationMethodUsedDesc |
| Non Cash Assistance | n/a | NonCashAssistanceDesc |
| Purpose Of Grant | Capital&operations | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Tuition assistance | GrantTypeTxt |
| Recipient | 209 | RecipientCnt |
| Cash Grant | $657,467 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | n/a | ValuationMethodUsedDesc |
| Non Cash Assistance | n/a | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt I Line 2 | Monitoring is performed based on close association of Foundation Board Members with Muskegon Catholic School staff and parents. |
| Pt III, col (b) | The number of tuition assistance participants (estimated) is based on a summary of scholarships by student received from Muskegon Catholic Schools. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Greater Muskegon Catholic Schools | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | See note | RelationshipDescriptionTxt |
| Transaction | $1,228,654 | TransactionAmt |
| Transaction | Operating and capital grants | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part IV line 1 | FormAndLineReferenceDesc |
| Explanation | The Board of the Muskegon Catholic Education Foundation, Inc is the same as the Board of the Muskegon Catholic Schools (also a 501(c)3 organization). The staff of the Foundation utilize two offices within the Muskegon Catholic Schools Facility. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | The Business Manager and Board Member/Treasurer review the return before it is submitted. |
| Pt VI, Line 12c | The Foundation has a conflict of interest policy and annually, each Board Member is required to sign a statement of compliance with this policy. |
| Pt VI, Line 19 | This information is available upon request and the IRS Form 990 is also available on a public website. |
| Pt XII, Line 2c | The Finance Committee is responsible for selection of independent auditors and review of the audit. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Muskegon Catholic Schools | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1851 Barclay Ave | AddressLine1Txt |
| City | Muskegon | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202254861 | EIN |
| Primary Activities | School operation | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501(c)3 | ExemptCodeSectionTxt |
| Public Charity Status | Corp | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | na | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| Greater Muskegon Catholic Schools | |
| b | Fair market value |
| Greater Muskegon Catholic Schools | |
| d | Fair Market Value |
| Greater Muskegon Catholic Schools | |
| n | Fair Market Value |
Comments