BLUE WATER LAND FUND INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BLUE WATER LAND FUND INC (EIN 45-2908074)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-05
- IRS object ID
- 201312179349300311
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-05T08:11:00-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEWART BEAUVAIS & WHIPPLE PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1979 HOLLAND AVE SUITE A | AddressLine1 |
| City | PORT HURON | City |
| State | MI | State |
| ZIP Code | 480608639 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 452908074 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE WATER LAND FUND INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BLUE | NameControl |
| Phone | 8109844761 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 516 MCMORRAN BLVD | AddressLine1 |
| City | PORT HURON | City |
| State | MI | State |
| ZIP Code | 48060 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RANDY MAIERS | Name |
| Title | PRESIDENT | Title |
| Phone | 8109844761 | Phone |
| Date Signed | 2013-07-23 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PAUL L BAILEY CPA | Name |
| Phone | 8109843829 | Phone |
| Date Prepared | 2013-07-23 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RANDY MAIERS PRESIDENT | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 516 MCMORRAN BLVD | AddressLine1 |
| City | PORT HURON | City |
| State | MI | State |
| ZIP Code | 48060 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 472185 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.STCLAIRFOUNDATION.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2011 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | THE PRIMARY PURPOSE OF THE CORPORATION IS TO SUPPORT AND ENHANCE THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S EFFORTS IN DEVELOPING AND MAINTAINING A RIVER WALK, TO BE KNOWN AS THE "BLUE WATER RIVER WALK", ALONG A NEARLY ONE MILE LONG STRETCH OF THE ST. CLAIR RIVER SHORELINE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 40 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1429394 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 471863 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6 | InvestmentIncomePriorYear |
| Investment Income Current Year | 322 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1429400 | TotalRevenuePriorYear |
| Total Revenue Current Year | 472185 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 7029 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 37701 | OtherExpensePriorYear |
| Other Expenses Current Year | 75011 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 37701 | TotalExpensesPriorYear |
| Total Expenses Current Year | 82040 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1391699 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 390145 | RevenuesLessExpensesCY |
| Total Assets BOY | 1433883 | TotalAssetsBOY |
| Total Assets EOY | 1947857 | TotalAssetsEOY |
| Total Liabilities BOY | 42184 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 166013 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1391699 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1781844 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE PRIMARY PURPOSE OF THE CORPORATION IS TO SUPPORT AND ENHANCE THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S EFFORTS IN DEVELOPING AND MAINTAINING A RIVER WALK, TO BE KNOWN AS THE "BLUE WATER RIVER WALK", ALONG A NEARLY ONE MILE LONG STRETCH OF THE ST. CLAIR RIVER SHORELINE. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 80440 | Expense |
| Grants | 7029 | Grants |
| Description | DEVELOPING AND MAINTAINING THE BLUE WATER RIVER WALK ALONG A NEARLY ONE MILE LONG STRETCH OF THE ST. CLAIR RIVER SHORELINE. | Description |
| Total Program Service Expense | 80440 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAREN LEE | NamePerson |
| Telephone Number | 8109844761 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 516 MCMORRAN BLVD | AddressLine1 |
| City | PORT HURON | City |
| State | MI | State |
| ZIP Code | 48060 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| WILLIAM J BUTLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL CONNELL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DON C FLETCHER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PHYLLIS H LEDYARD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TIMOTHY J LOZEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| PENELOPE PECK | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHARLES T WANNINGER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL J WHALING | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JANICE C ROSE | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RANDY D MAIERS | ||||||
| PRES/CEO | 15.00 | 0 | 172804 | 15729 | X | |
| DOUGLAS S TOUMA | ||||||
| CHAIR | 1.00 | 0 | 0 | 0 | X | |
| MICHAEL J CANSFIELD | ||||||
| VICE CHAIRMA | 1.00 | 0 | 0 | 0 | X | |
| JENIFER KUSCH | ||||||
| SECRETARY | 1.00 | 0 | 0 | 0 | X | |
| LEE J STEVENS | ||||||
| TREASURER | 1.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 172804 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 15729 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Related Organizations | 470113 | RelatedOrganizations |
| All Other Contributions | 1750 | AllOtherContributions |
| Total Contributions | 471863 | TotalContributions |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 322 | TotalRevenueColumn |
| Related Or Exempt Function Income | 322 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 472185 | TotalRevenueColumn |
| Related Or Exempt Function Income | 322 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7029 | Total |
| Program Services | 7029 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1600 | Total |
| Management And General | 1600 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43219 | Total |
| Program Services | 43219 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8420 | Total |
| Program Services | 8420 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1292 | Total |
| Program Services | 1292 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 700 | Total |
| Program Services | 700 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287 | Total |
| Program Services | 287 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8258 | Total |
| Program Services | 8258 | ProgramServices |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| INITIATIVES (SHORELINE) | 9005 | 9005 |
| OTHER | 1930 | 1930 |
| DUES AND MEMBERSHIPS | 300 | 300 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82040 | Total |
| Program Services | 80440 | ProgramServices |
| Management And General | 1600 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46531 | BOY |
| EOY | 332642 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1615215 | LandBuildingsEquipmentBasis |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1387352 | BOY |
| EOY | 1615215 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1433883 | BOY |
| EOY | 1947857 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13434 | BOY |
| EOY | 28910 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28750 | BOY |
| EOY | 137103 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42184 | BOY |
| EOY | 166013 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1391699 | BOY |
| EOY | 1781844 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1391699 | BOY |
| EOY | 1781844 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1433883 | BOY |
| EOY | 1947857 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 390145 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FOUNDATION OF ST CLAIR COUNTY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381872132 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | true | ListedInGoverningDoc |
| Supported Organization Notified | true | SupportedOrganizationNotified |
| Organized In US | true | OrganizedInUS |
| Amount | $7,029 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 7029 | SumOfAmounts |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1590727 | OtherCostOrOtherBasis |
| Book Value | 1590727 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 24488 | OtherCostOrOtherBasis |
| Book Value | 24488 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1615215 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RELATED PARTY ADVANCE | Description |
| Amount | $137,103 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 137103 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 472185 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 472185 | RevenueSubtotal |
| Total Revenue Per Form990 | 472185 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 82040 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 82040 | ExpensesSubtotal |
| Total Expenses Per Form990 | 82040 | TotalExpensesPerForm990 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | false | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FOUNDATION OF ST CLAIR | BusinessNameLine1 |
| Business Name Line2 | COUNTY | BusinessNameLine2 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 516 MCMORRAN BLVD | AddressLine1 |
| City | PORT HURON | City |
| State | MI | State |
| ZIP Code | 48060 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 381872132 | EINOfRecipient |
| IRC Section | 3 | IRCSection |
| Amount Of Cash Grant | 7029 | AmountOfCashGrant |
| Purpose Of Grant | PROGRAMS & SERVICES | PurposeOfGrant |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RANDY D MAIERS | NamePerson |
| Title | PRESCEO | Title |
| Comp Based On Related Orgs | 155896 | CompBasedOnRelatedOrgs |
| Other Compensation Related Orgs | 16908 | OtherCompensationRelatedOrgs |
| Deferred Comp Related Orgs | 15729 | DeferredCompRelatedOrgs |
| Total Compensation Related Orgs | 188533 | TotalCompensationRelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | THE PRIMARY PURPOSE OF THE CORPORATION IS TO SUPPORT AND ENHANCE THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S EFFORTS IN DEVELOPING AND MAINTAINING A RIVER WALK, TO BE KNOWN AS THE "BLUE WATER RIVER WALK", ALONG A NEARLY ONE MILE LONG STRETCH OF THE ST. CLAIR RIVER SHORELINE. |
| RELATED PARTY INFORMATION AMONG OFFICERS | FORM 990, PAGE 6, PART VI, LINE 2 | DOUGLAS TOUMA MICHAEL WHALING TRUSTEE TRUSTEE BUSINESS RELATIONSHIP |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY (SUPPORTED ORGANIZATION) BOARD OF TRUSTEES MEET THE LAST TUESDAY OF EACH CALENDAR QUARTER AT A MINIMUM. THE BUSINESS AGENDA OF THESE BOARD MEETINGS INCLUDE A REVIEW OF INTERNAL FINANCIAL STATEMENTS AND INVESTMENT REPORTS THAT HAVE BEEN REVIEWED AND ACCEPTED BY ITS FINANCE AND INVESTMENT COMMITTEE AT ONE OF THEIR MONTHLY MEETINGS. ANNUALLY, AT THE RECOMMENDATION OF ITS AUDIT COMMITTEE, THE BOARD OF TRUSTEES ENGAGE THE SERVICES OF AN INDEPENDENT AUDITING FIRM TO PERFORM AN AUDIT OF ITS FINANCIAL RECORDS AND ISSUE AN AUDITED CONSOLIDATED FINANCIAL STATEMENT FOR THE CALENDAR YEAR. ADDITIONALLY, AS PART OF THE ENGAGEMENT, THE AUDITING FIRM IS HIRED TO DRAFT THE ANNUAL FORM 990 FOR THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY AND ITS SUPPORTING ORGANIZATIONS, INCLUDING THE BLUE WATER LAND FUND, INC. MEMBERSHIP ON BOTH THE AUDIT COMMITTEE AND THE FINANCE AND INVESTMENT COMMITTEE INCLUDE A NUMBER OF BOARD OF TRUSTEES AS WELL AS OTHER COMMUNITY MEMBERS WITH FINANCIAL OR AUDIT EXPERIENCE. ASIDE FROM THE MONTHLY MEETING WITH FOUNDATION MANAGEMENT, THE INDEPENDENT AUDITORS MEET JOINTLY WITH BOTH THE FOUNDATION'S AUDIT COMMITTEE, AND THE FOUNDATION'S FINANCE AND INVESTMENT COMMITTEE TO PRESENT THE AUDITED FINANCIAL STATEMENTS AND REVIEW THE RESULTS OF THE ANNUAL AUDIT. SUBSEQUENTLY, THE CONSOLIDATED AUDIT REPORT IS PRESENTED TO AND REVIEWED BY THE FOUNDATION'S BOARD OF TRUSTEES AT ITS SECOND QUARTERLY MEETING. DUE TO THE TIMING ASSOCIATED WITH THE AFOREMENTIONED LEVELS OF REVIEW OF THE AUDIT REPORT, AN AUTOMATIC EXTENSION FOR FILING THE FORM 990 (FROM THE INITIAL MAY 15 DEADLINE) IS TYPICALLY REQUIRED. AFTER THE FINAL CONSOLIDATED FINANCIAL STATEMENTS HAVE BEEN ISSUED, THE FORM 990 FOR ALL COMPANIES ARE DRAFTED BY THE INDEPENDENT AUDIT FIRM AND ITS TAX MANAGER, WITH THE DIRECT ASSISTANCE OF THE FOUNDATION'S DIRECTOR OF FINANCE. THE FINAL DRAFT OF THE FORM 990 ARE REVIEWED BY THE FOUNDATION'S DIRECTOR OF FINANCE AND THEN SIGNED BY THE PRESIDENT AND CEO. THE FORM 990S ARE DISTRIBUTED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. FOR THE SAKE OF TRANSPARENCY AND TIME-RELEVANCE, IT IS THE GOAL OF THE FOUNDATION'S MANAGEMENT TO FILE EACH FORM 990 AS QUICKLY AS POSSIBLE. IF A FORMAL REVIEW AT A SCHEDULED QUARTERLY BOARD OF TRUSTEE MEETING IS FEASIBLE WITHIN THE TIME FRAME, FOUNDATION MANAGMENT WILL DO SO, AND THE MEETING MINUTES WILL REFLECT THEIR FORMAL REVIEW. IF SUCH A FORMAL REVIEW WILL DELAY THE FILING UNNECESSARILY, FOUNDATION MANAGEMENT WILL DISTRIBUTE ELECTRONICALLY (OR IN HARD COPY) A COPY OF THE DRAFTED FORM 990S FOR BOARD OF TRUSTEES' REVIEW. AN EXPANATORY COVER LETTER WILL ACCOMPANY THE FORM 990S AND REQUEST THAT TRUSTEES CONTACT THE DIRECTOR OF FINANCE WITH ANY QUESTIONS AND/OR TO SCHEDULE INDIVIDUAL REVIEWS AS DEEMED NECESSARY. EACH BOARD TRUSTEE IS REQUESTED TO DOCUMENT THEIR ACCEPTANCE OF THE FORM 990S FORMALLY VIA A REPLY TO THE ELECTRONIC DISTRIBUTION, OR HARD COPY DISTRIBUTION. EVIDENCE OF BOARD OF TRUSTEE REVIEW AND APPROVAL WILL BE RETAINED IN THE FORM 990 FILES. UPON APPROVAL OF THE BOARD OF TRUSTEES, THE FORM 990S WILL BE FILED. ELECTRONIC FILE VERSIONS OF THE FORM 990S ARE THEN MADE AVAILABLE ON THE FOUNDATION'S WEBSITE (WWW.STCLAIRFOUNDATION.ORG), UPLOADED TO GUIDESTAR.ORG (A RESOURCE RELATIVE TO NON-PROFIT ORGANIZATIONS), AND ARE ALSO AVAILABLE UPON REQUEST OR IN PERSON. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | THE BLUE WATER LAND FUND, INC. HAS A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT IS CONSISTENT WITH SUCH POLICIES OF THE COUNCIL ON FOUNDATIONS AND THE COUNCIL OF MICHIGAN FOUNDATIONS. ALL BOARD TRUSTEES, INCLUDING BLUE WATER LAND FUND, INC. OFFICERS, MUST REVIEW THE POLICY ANNUALLY AND SIGN A STATEMENT WHICH AFFIRMS THAT THEY: A.) HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B.) HAVE READ AND UNDERSTAND THE POLICY AS WELL AS THE NEED TO COMPLY WITH THE POLICY (GIVEN THAT BLUE WATER LAND FUND, INC'S MISSION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSE); C.) HAVE LISTED ALL AREAS OF POTENTIAL CONFLICTS OF INTEREST THAT EXIST AS OF THE DATE THEY ARE COMPLETING THE DISCLOSURE FORM, INCLUDING SERVICE ON OTHER NON-PROFIT BOARDS, FINANCIAL INTERESTS, AND FAMILY OR BUSINESS RELATIONSHIPS; AND D.) HAVE AGREED TO DISCLOSE OTHERS AS THEY ARISE THROUGH THE YEAR, AND WHEN THE POTENTIAL FOR CONFLICT ARISES, AGREE TO VERBALLY DISCLOSE SUCH AREAS OF POTENTIAL CONFLICT AT ALL BOARD MEETINGS. COMMUNITY FOUNDATION OF ST. CLAIR COUNTY (SUPPORTED ORGANIZATION) REVIEWS THESE CONFLICT OF INTEREST DISCLOSURES UPON RECEIPT AND THE FORMS ARE MAINTAINED ON FILE. PRIOR TO CONSIDERATION OF ANY MOTION FOR ACTION ON ITEMS OF BUSINESS DURING MEETINGS, BOARD OF TRUSTEES ARE ASKED IF POTENTIAL CONFLICTS OF INTEREST EXIST. UPON DISCLOSURE OF A POTENTIAL CONFLICT, THE BOARD MUST DETERMINE IF THE POTENTIAL CONFLICT IS DEEMED MATERIAL OR IMMATERIAL. FOR ANY POTENTIAL CONFLICT OF INTEREST THAT IS DEEMED MATERIAL, AS OUTLINED IN THE BLUE WATER LAND FUND'S CONFLICT OF INTEREST POLICY, THE BOARD TRUSTEE IS ASKED TO LEAVE THE MEETING WHILE THE ITEM OF BUSINESS IS DISCUSSED AND VOTED UPON. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY, TAX ID 38-1872132, ACTS AS COMMON PAYMASTER FOR BOTH ITS ORGANIZATION AS WELL AS ITS SUPPORTING ORGANIZATIONS - THE COMMUNITY RENAISSANCE FUND, TAX ID 20-1649237, AND THE BLUE WATER LAND FUND, TAX ID 45-2908074. AS COMMON PAYMASTER, ALL FORM W-2S ARE REPORTED UNDER AND TAXES ARE PAID THROUGH THE COMMUNITY FOUNDATION'S TAX ID 38-1872132. WAGES, BENEFITS AND RELATED TAXES ARE ALLOCATED AND RECORDED BETWEEN THE TWO ORGANIZATIONS BASED UPON THE ASSIGNED RESPONSIBILITIES, TIME SPENT AND SPECIFIC WORK PERFORMED. OF THE 8 FORM W-2S FILED IN 2012, ONLY ONE INVOLVED AN ALLOCATION OF WAGES AND BENEFITS BETWEEN THE COMMUNITY FOUNDATION AND THE COMMUNITY RENAISSANCE FUND. THE REMAINING RELATED SOLELY TO THE COMMUNITY FOUNDATION (ONE WAS AN EMPLOYEE WHO LEFT THE FOUNDATION IN 2012). THE BLUE WATER LAND FUND HAD NO EMPLOYEES AND RECEIVED NO ALLOCATION OF WAGES FOR 2012. WHILE THE AUDITED FINANCIAL STATEMENTS REFLECT THE CONSOLIDATION OF THE COMMUNITY FOUNDATION AND ITS CONTROLLED SUPPORTING ORGANIZATIONS, SEPARATE FORM 990S ARE FILED FOR EACH ORGANIZATION INDEPENDENTLY, AND CONSEQUENTLY, THIS COMMON PAYMASTER STATUS AND THE EXISTENCE OF SHARED EMPLOYEES SHOULD BE NOTED. ALTHOUGH THE FOUNDATION'S PRESIDENT/CEO OVERSEES OPERATIONS AND INITIATIVES AND IS AN OFFICER OF COMMUNITY RENAISSANCE FUND AND BLUE WATER LAND FUND (ITS SUPPORTING ORGANIZATIONS), 100% OF HIS TIME AND RELATED WAGES AND BENEFITS ARE ABSORBED UNDER THE COMMUNITY FOUNDATION'S OPERATIONS. HOWEVER, GIVEN THIS RELATED ORGANIZATION RELATIONSHIP, IRS FORM 990/990EZ REQUIREMENTS OUTLINE THAT THE COMMUNITY FOUNDATION'S PRESIDENT/CEO'S COMPENSATION PACKAGE MUST BE REPORTED ON THE FORM 990S OF ITS SUPPORTING ORGANIZATIONS, EVEN THOUGH IT IS PAID FOR BY THE COMMUNITY FOUNDATION AS THE SUPPORTED ORGANIZATION. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) FOR THE BLUE WATER LAND FUND, INC. ARE AVAILABLE ON THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S (SUPPORTED ORGANIZATION) WEBSITE (WWW.STCLAIRFOUNDATION.ORG) AS DOWNLOADABLE DOCUMENTS, ALONG WITH OTHER POLICIES AND KEY DOCUMENTS SUCH AS THE AUDITED FINANCIAL STATEMENTS AND IRS FORM 990S. HARD-COPIES ARE ALSO AVAILABLE UPON REQUEST. ADDITIONALLY, AS A REGISTERED CORPORATION WITH THE STATE OF MICHIGAN, THE ARTICLES OF INCORPORATION FOR THE BLUE WATER LAND FUND, INC. ARE AVAILABLE THROUGH THEIR WEBSITE (WWW.MICHIGAN.GOV). IT IS THE GOAL OF BLUE WATER LAND FUND, INC. AND BOARD TO BE ACCOUNTABLE AND TRANSPARENT TO OUR DONORS AND THE ENTIRE COMMUNITY BY REGULARLY DISSEMINATING OUR PROGRAM AND FINANCIAL INFORMATION. IT IS OUR INTENT TO COMPLY WITH THE INTERNAL REVENUE CODE AND REGULATIONS WITH RESPECT TO PUBLIC INSPECTION OF BLUE WATER LAND FUND, INC.'S FORM 990, IRS FORM 990-T TO THE EXTENT A FILING WAS REQUIRED, AND THE IRS DETERMINATION LETTER. THEREFORE, BLUE WATER LAND FUND, INC. WILL: 1) MAKE THESE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICES DURING REGULAR BUSINESS HOURS WITHOUT CHARGE; 2) PROVIDE A COPY WITHOUT CHARGE, OTHER THAN A REASONABLE FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS, OF ALL OR ANY PART OF THESE DOCUMENTS REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION TO ANY INDIVIDUAL WHO MAKES A REQUEST FOR SUCH A COPY IN PERSON OR IN WRITING; AND 3) UPLOAD AND MAINTAIN ON THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY (SUPPORTED ORGANIZATION) WEBSITE THE AUDITED FINANCIAL STATEMENTS, FORM 990S AND FORM 990-T'S TO THE EXTENT FILINGS WERE REQUIRED FOR A MINIMUM OF THREE YEARS. ADDITIONALLY, THE GUIDESTAR ORGANIZATION SERVES AS A RESOURCE FOR THOSE INDIVIDUALS AND ORGAIZATIONS WISHING TO RESEARCH NONPROFIT ORGANIZATIONS BY WORKING WITH THE IRS TO MAKE AVAILABLE THE 990S OF ALL NONPROFIT ORGANIZATIONS. RECOGNIZING THAT THIS AVAILABILITY IS SOMETIMES DELAYED AND READERS MAY NOT UNDERSTAND THE FULL PICTURE OF WHO WE ARE AND WHAT WE DO THROUGH THE FORM 990 ALONE, BLUE WATER LAND FUND, INC. WILL PAY THE NOMINAL FEE TO VOLUNTARILY HAVE ITS IRS FORM 990S UPLOADED TO GUIDESTAR'S WEBSITE, ALONG WITH ITS AUDITED FINANCIALS STATEMENTS THAT INCLUDES AN OPENING COVER LETTER FROM MANAGMENT DISCUSSING KEY PHILOSOPHIES, INITIATIVES, AND THE FINANCIALS. |
| OTHER FEES FOR SERVICES | FORM 990, PART IX, LINE 11G | RIVER WALK CONSULTING 43,219 0 0 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| COMMUNITY FOUNDATION OF ST CLAIR CO | ||||||||||
| 516 MCMORRAN BLVD | PORT HURON | MI | 48060 | 381872132 | COMM DEVEL | MI | 501C3 | 7 | N/A | false |
| COMMUNITY RENAISSANCE FUND | ||||||||||
| 516 MCMORRAN BLVD | PORT HURON | MI | 48060 | 201649237 | COMM DEVEL | MI | 501C3 | 11A | N/A | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| COMMUNITY FOUNDATION OF ST CLAIR CO | ||
| C | 470113 | CASH BASIS |
| COMMUNITY FOUNDATION OF ST CLAIR CO | ||
| B | 7029 | CASH BASIS |
| COMMUNITY FOUNDATION OF ST CLAIR CO | ||
| E | 137103 | CASH BASIS |