2013-08-15T15:57:24-05:00 2012-12-31 MASON KAMMERMANN & ROHRBACK P C 110 PARK AVENUE CHARLEVOIX MI 49720 990 2012-01-01 383033739 CHARLEVOIX COUNTY COMMUNITY FOUNDATION CHAR 2315362440 PO BOX 718 EAST JORDAN MI 49727 ROBERT A HANSEN JR 2315362440 2013-08-15 true VELDA K KAMMERMANN 2315474911 2013-08-15 2012 2016-02-24 21:20:13Z ROBERT A HANSEN JR PO BOX 311 EAST JORDAN MI 49727 3875692 false X WWW.C3F.ORG X 1991 MI AWARDING GRANTS AND SCHOLARSHIPS 14 14 6 0 1725685 1920010 2634 2403 1052577 661481 0 2780896 2583894 963688 1034208 0 237457 250338 0 64416 137345 150636 1338490 1435182 1442406 1148712 21993193 25264396 1785299 1928170 20207894 23336226 AWARDING GRANTS AND SCHOLARSHIPS false false 1230873 1034208 2403 THE ORGANIZATION SERVES THE COUNTY OF CHARLEVOIX, MICHIGAN, THROUGH THE AWARDING OF GRANTS TO OTHER NON-PROFIT ORGANIZATIONS AND SCHOLARSHIPS TO STUDENTS. 1230873 true true false false false true false false true true true false false false true false true false false false false false false false false false false true true false false false false false false false true false true false false false false false false false false true 6 0 true 6 true false false false false false false false false false true true false X 14 14 false false false false false false false true true false false true true true true true true true true false MI X X ROBERT A HANSEN JR 2315362440 507 WATER STREET EAST JORDAN MI 49727 BILL ATEN 2.00 X X 0 0 0 VALERIE SNYDER 2.00 X X 0 0 0 FAY KEANE 2.00 X X 0 0 0 DON SPENCER 2.00 X X 0 0 0 HUGH CONKLIN 1.00 X 0 0 0 MIKE HINKLE 1.00 X 0 0 0 JIM HOWELL 1.00 X 0 0 0 JOHN KEMPTON 1.00 X 0 0 0 DAVE LEUSINK 1.00 X 0 0 0 BARBARA MALPASS 1.00 X 0 0 0 LINDA MUELLER 1.00 X 0 0 0 PAT O'BRIEN 1.00 X 0 0 0 RACHEL SWISS 1.00 X 0 0 0 CONNIE WOJAN 1.00 X 0 0 0 ROBERT HANSEN JR 40.00 X 88391 0 0 88391 false false false 1920010 822867 1920010 PROPERTY RENTAL-FOR PROGRAMS 2403 2403 2403 266564 266564 1686715 1291798 394917 394917 394917 2583894 2403 661481 921335 921335 112873 112873 88391 30937 39776 17678 45374 24956 13612 6806 80825 44454 24247 12124 9773 4570 3536 1667 8904 4164 3221 1519 17071 7983 6176 2912 660 660 14090 7750 4227 2113 26306 14468 7892 3946 17376 9556 5213 2607 16436 9040 4931 2465 12138 6676 3641 1821 21542 11849 6462 3231 5247 5247 SUPPLIES 15565 8560 4670 2335 CONSULTING SERVICES 13551 7453 4065 2033 DUES & SUBSCRIPTIONS 7225 3974 2167 1084 WEBSITE 500 275 150 75 1435182 1230873 139893 64416 1964143 2576206 113623 67262 2836 3612 69267 40708 33806 28559 19833875 22444548 44585 44585 325 99624 21993193 25264396 14186 19499 345168 248248 330289 283891 1095656 1376532 1785299 1928170 X 159666 152537 3171497 5691457 16876731 17492232 20207894 23336226 21993193 25264396 1148712 2039595 -59975 X false true X true false X 1803750 1053198 898584 1725685 1920010 7401227 1803750 1053198 898584 1725685 1920010 7401227 2425147 4976080 368472 337831 461714 468798 266564 1903379 248838 -292943 -65807 583779 394917 868784 10173390 17372 0.48910 0.44390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56 1188081 538084 5819757 true true true 330289 26220 72618 283891 true X 18989704 778621 2669256 425665 384778 21627138 19865356 370476 -498062 381997 366069 18989704 17650131 303810 2706695 450159 345121 19865356 13833157 395647 3961180 246418 293435 17650131 19879097 495560 -5574598 586956 379946 13833157 0.09000 0.91000 false false 23100 3850 19250 46167 36858 9309 28559 FUNDS HELD ON BEHALF OF AGENCIES 1376532 EXPECTED FUTURE PAYMENTS TO BENEF. 1376532 4623489 2039595 2039595 2583894 2583894 1485157 49975 49975 1435182 1435182 ESCROW LIABILITY ARRANGEMENT EXPLANATION SCHEDULE D, PAGE 2, PART IV, LINE 2B THE FOUNDATION HOLDS AND INVESTS FUNDS THAT OTHER 501(C)(3) ORGANIZATIONS HAVE DESIGNATED FOR CAPITAL PROJECTS. THESE AMOUNTS ARE RECORDED AS A CUSTODIAL ACCOUNT LIABILITY. INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 NET INCOME SHALL BE DISTRIBUTED FROM THE FUND FOR THE CHARITABLE PURPOSE OF THE FUND. THE TERM "NET INCOME" MEANS THE AMOUNT AVAILABLE FOR DISTRIBUTION FROM THE FUND UNDER THE FOUNDATION'S SPENDING POLICY IN EFFECT FROM TIME TO TIME. THE PRINCIPAL OF THE FUND SHALL REMAIN INTACT AND NOT BE SUBJECT TO DISTRIBUTION, ABSENT UNUSUAL CIRCUMSTANCES. EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DISTRIBUTIONS ON SPLIT INTEREST AGREEMENTS 49,975 true SEE ATTACHED SCHEDULE 827304 SEE ATTACHED SCHEDUL 48 EDUCATIONAL INSTITUTIONS 90 112873 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THERE ARE A NUMBER OF CHECK POINTS IN THE LIFE OF A GRANT TO HELP MONITOR THAT THE GRANT WAS USED BY AND ORGANIZATION FOR ITS INTENDED PURPOSE: -AFTER THE FOUNDATION APPROVES A GRANT FOR DISTRIBUTION TO AN ORGANIZATION, IT SENDS EACH GRANTEE A GRANT NOTIFICATION LETTER, A GRANT AGREEMENT, A FINANCIAL REPORT FORM AND/OR A FINAL REPORT FORM. THE PURPOSE OF THESE FORMS IS TO SPECIFY THE AMOUNT AND PURPOSE OF THE GRANT, AND THE SPECIFIC REPORTING REQUIREMENTS OF THE GRANTEE AT THE END OF THE GRANT PERIOD AS TO HOW THE FUNDS WERE USED. -IF THE GRANT IS FOR THE PURCHASE OF A SPECIFIC ITEM, THE FOUNDATION WILL REQUIRE THE GRANTEE PROVIDE A RECEIPT AS PROOF OF PURCHASE. THE FOUNDATION STAFF USES THE MEETING OF THE GRANTEES' GOVERNING BOARD AS AN OPPORTUNITY TO PRESENT THE GRANT AWARD CHECK. THIS SERVES AS PUBLIC NOTICE AND EXPECTATION OF THE GRANT AND HOW THE FUNDS ARE INTENDED TO BE USED. -THE FOUNDATION AND THE GRANTEE DISSEMINATE NEW RELEASES TO THE PRINT AND ELECTRONIC MEDIA ANNOUNCING THE GRANT AND ITS PURPOSE TO THE PUBLIC. -FOUNDATION STAFF CONDUCT SITE VISITS TO THE GRANTEE ORGANIZATION TO "SEE" THE GRANT IN ACTION. LAURA HANSEN MARRIED TO PRES 45374 WAGES FOR EMPLOYMENT false ADDITIONAL INFORMATION SCHEDULE L PART V LAURA HANSEN IS MARRIED TO THE PRESIDENT OF THE FOUNDATION X 9 727867 FAIR MARKET VALUE X 1 95000 false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A BROKERAGE FIRM TO SELL PUBLICLY TRADED SECURITIES IT RECEIVES AS NONCASH CONTRIBUTIONS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT REVIEWS THE COMPLETED FORM 990 FOR COMPATIBILITY WITH THE FINANCIAL AUDIT. THE 990 IS INCLUDED AS AN AGENDA ITEM AT THE NEXT JOINT MEETING OF THE EXECUTIVE AND FINANCE COMMITTEES. EACH MEMBER OF THE COMMITTEE RECEIVES A COPY IN ADVANCE OF THE MEETING. A RECOMMENDATION FOR ACCEPTANCE IS BROUGHT TO THE BOARD OF TRUSTEES WITH COPIES MADE AVAILABLE FOR THE ENTIRE BOARD. THE JOINT COMMITTEES, IN THEIR ROLE AS THE AUDIT COMMITTEE, MEET WITH THE AUDITOR TO DISCUSS THE AUDIT, FORM 990, AND RELATED FINANCIAL REPORTS AND PROCESSES. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH TRUSTEE RECEIVES A COPY OF THE CONFLICT OF INTEREST POLICY IN THEIR ORIENTATION MANUAL, WHICH THEY REVIEW WITH THE PRESIDENT. THEY ARE ALSO GIVEN A "TRUSTEE DISCLOSURE STATEMENT" TO COMPLETE AND SIGN. THE DISCLOSURE STATEMENT IDENTIFIES ANY BUSINESS OR AVOCATIONAL INTEREST, OR CHARITABLE OR CIVIC INVOLVEMENT WHICH MIGHT GIVE RISE TO A POSSIBLE CONFLICT OF INTEREST OR DUALITY OF INTEREST WITH THE COMMUNITY FOUNDATION. THIS PROCESS IS REPEATED EVERY YEAR IN JANUARY. THE COMPLETED STATEMENTS ARE KEPT ON FILE IN THE FOUNDATION OFFICE. ALSO ON FILE, ARE COMPLETED CONFLICT OF INTEREST FORMS FOR MEMBERS OF THE YOUTH ADVISORY COMMITTEE, AND SCHOLARSHIP SELECTION COMMITTEE MEMBERS. DURING THE COURSE OF A MEETING, A TRUSTEE DECLARES A CONFLICT OF INTEREST AND ABSTAINS FROM VOTING ON MATTERS THAT PRESENT A POTENTIAL OR PERCEIVED CONFLICT. THEIR ABSTENTION IS NOTED IN THE MINUTES OF THE MEETING. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE FOUNDATION'S PRESIDENT IS EVALUATED BY THE EXECUTIVE COMMITTEE ACCORDING TO A "COMPENSATION REVIEW PROCESS." USING A COMBINATION OF THE EVALUATION RESULTS AND INFORMATION OBTAINED FROM THE SALARY AND BENEFITS SURVEYS, THE EXECUTIVE COMMITTEE MAKES A COMPENSATION RECOMMENDATION FOR THE PRESIDENT TO THE BOARD OF TRUSTEES, THE PRESIDENT IS NOT PRESENT DURING THE DISCUSSION, NOR DOES HE PARTICIPATE IN THE VOTE. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE FOUNDATION ADHERES TO THE "RECOMMENDED BEST PRACTICES IN DETERMINING REASONABLE EXECUTIVE AND STAFF COMPENSATION" AS PUT FORTH BY THE COUNCIL ON FOUNDATIONS. GENERALLY, REASONABLE COMPENSATION IS DEFINED AS WHAT SIMILAR PERSONS IN SIMILAR POSITIONS WITH SIMILAR DUTIES AT SIMILAR ORGANIZATIONS ARE PAID. TO DETERMINE REASONABLE LEVELS OF COMPENSATION THE FOUNDATION RELIES ON SALARY AND COMPENSATION SURVEYS, AND COMPARISIONS WITH SIMILAR ORGANIZATIONS IN RELATIVE GEOGRAPHIC PROXIMITY, SPECIFICALLY, WE USE INFORMATION OBTAINED FROM: -THE COUNCIL ON FOUNDATION'S ANNUAL GRANTMAKERS SALARY AND BENEFITS REPORT. -THE COUNCIL ON FOUNDATION'S ANNUAL COMPENSATION, SUMMARY FOR THE COUNCIL OF MICHIGAN FOUNDATIONS-COMMUNITY FOUNDATIONS. -THE COUNCIL OF MICHIGAN FOUNDATION'S ANNUAL MICHIGAN & OHIO COMMUNITY FOUNDATIONS SALARY SURVEY. THE PROCEEDINGS OF ALL COMMITTEE AND BOARD MEETINGS ARE DOCUMENTED IN WRITING AND FILED WITH THE FOUNDATION'S PERMANENT RECORDS. THE COMPENSATION DETERMINATION PROCESS AND SALARY AND BENEFITS RESEARCH OCCURS IN THE LAST QUARTER OF THE FISCAL YEAR. BOARD APPROVED SALARY AND BENEFIT PAYMENTS BEGIN WITH THE START OF THE NEXT FISCAL YEAR. THE PRESIDENT IS RESPONSIBILE FOR EVALUATING AND RECOMMENDING COMPENSATION FOR STAFF FOLLOWING THE SAME PROCESS USED TO DETERMINE THE PRESIDENT'S COMPENSATION. THE PRESIDENT AND STAFF ARE THE ONLY EMPLOYEES/OFFICERS OF THE ORGANIZATION THAT RECEIVE COMPENSATION. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 IT IS THE POLICY AND PRACTICE OF THE FOUNDATION TO COMPLY WITH ALL INTERNAL REVENUE SERVICE LAWS AND REQUIREMENTS FOR PUBLIC DISCLOSURE FOR TAX-EXEMPT ORGANIZATIONS. THIS INCLUDES PROVIDING COPIES OF OUR EXEMPTION APPLICATION (FORM 1023), AND THE THREE MOST RECENTLY FILED ANNUAL INFORMATION RETURNS (FORM 990) TO INDIVIDUALS MAKING A REQUEST IN PERSON OR IN WRITING. FORM 990 AND A CONSOLIDATED FINANCIAL STATEMENT ARE ALSO AVAILABLE ON THE FOUNDATION'S WEBSITE. THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMETNS ARE AVAILABLE UPON REQUEST TO THE FOUNDATION PRESIDENT. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 DISTRIBUTIONS ON SPLIT INTEREST AGREEMENTS -49,975 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 XXAA 10,000