2012-08-01T14:50:11-05:00 2011-12-31 381357951 PLANTE & MORAN PLLC 111 E COURT ST SUITE 1A FLINT MI 485021647 990 2011-01-01 382736601 FOUR COUNTY COMMUNITY FOUNDATION FOUR 8107980909 231 E ST CLAIR ALMONT MI 48003 JANET S BAUER 8107980909 2012-08-01 1 TADD HARBURN P00099166 8107675350 2011 2016-02-24 21:20:13Z JANET S BAUER 231 E ST CLAIR ALMONT MI 48003 2079768 0 X WWW.4CCF.ORG X 1987 MI SUPPORT OF OTHER NON-PROFIT ORGANIZATIONS AND GOVERNMENTAL AGENCIES 17 17 3 25 0 0 1091832 325989 0 0 621612 383144 0 0 1713444 709133 285445 379929 0 0 124830 132972 0 0 71931 97746 99713 508021 612614 1205423 96519 10162409 9809089 28955 35244 10133454 9773845 X FOUR COUNTY COMMUNITY FOUNDATION IS COMMITTED TO SERVING THE CURRENT AND EMERGING NEEDS OF OUR LOCAL COMMUNITY, CONTINUING THE TRADITION OF PHILANTHROPHY BEGUN GENERATIONS AGO. THE FOUNDATION IS DEDICATED TO BRINGING TOGETHER HUMAN AND FINANCIAL RESOURCES TO SUPPORT PROGRESSIVE IDEAS IN EDUCATION, HEALTH, COMMUNITY, YOUTH AND ADULT PROGRAMS. THE FOUNDATION PROVIDES A SECURE, FLEXIBLE VEHICLE FOR INDIVIDUALS, FAMILIES, FOUNDATIONS AND ORGANIZATIONS TO POSITIVELY IMPACT THE QUALITY OF LIFE IN OUR COMMUNITY. THE FOUNDATION RECOGNIZES THAT IN ORDER TO MEET ITS COMMITMENTS TO THE COMMUNITY IT SERVES IT MUST SEEK GROWTH THROUGH ITS PERMANENT ENDOWMENT FUNDS FROM A WIDE RANGE OF DONORS. 0 0 383090 379929 VARIOUS NON-PROFIT ORGANIZATIONS, GOVERNMENTAL AGENCIES, COLLEGES AND LOCAL SCHOOLS ARE BENEFICIARIES OF THE GRANTS. MANY CHARITABLE PURPOSES WERE FUNDED TO BENEFIT THE COMMUNITY INCLUDING ALL AGE GROUPS IN A WIDE RANGE OF PROGRAMS. 383090 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MI X JANET BAUER 8107980909 231 E ST CLAIR ALMONT MI 48003 BARBARA QUAIN 1.00 X X 0 0 0 RANDY JORGENSEN 0.50 X 0 0 0 ALBERT W VERLINDE 1.00 X X 0 0 0 JOHN BRZOZOWSKI 0.50 X 0 0 0 DENNIS MCCARTHY 0.50 X 0 0 0 DINA MIRAMONTI 0.50 X 0 0 0 HANK NICHOLS 0.50 X 0 0 0 SEAN O'BRYAN 0.50 X 0 0 0 GARY RICHARDS 1.00 X X 0 0 0 JENNIFER PARKER-MOORE 1.00 X X 0 0 0 NANCY PARMENTER 0.50 X 0 0 0 OLIVIA PAPINEAU 0.50 X 0 0 0 GREG TARR 0.50 X 0 0 0 ANDREW HUNTER 0.50 X 0 0 0 LAURA SCHAPMAN 0.50 X 0 0 0 JOE WORDEN 0.50 X 0 0 0 DANIEL SCHEER 0.50 X 0 0 0 JANET BAUER 40.00 X 67305 0 20608 67305 0 20608 0 0 0 0 0 325989 12142 325989 303779 303779 1450000 1370635 79365 79365 79365 709133 0 0 383144 262679 262679 117250 117250 85324 59727 25597 36801 10145 26656 10847 7593 3254 14215 14215 19593 19593 8074 7285 789 20726 11506 9220 17298 16248 1050 2163 1298 865 5944 5944 EMPLOYEE TRAINING 3416 1025 2391 PROGRAM EXPENSES 3161 3161 BOARD DEVELOPMENT 3097 2107 990 DONOR DEVELOPMENT 1119 1119 907 907 612614 383090 157593 71931 11188 6414 228409 82502 83664 18025 216772 48738 173978 168034 9626562 9506483 38608 27631 10162409 9809089 4099 4300 24856 30944 28955 35244 X 10049790 9755820 83664 18025 10133454 9773845 10162409 9809089 X 96519 -456128 X X 0 1 1 X 0 X 124525 172642 242834 91832 102459 734292 124525 172642 242834 91832 102459 734292 171515 562777 275103 229016 189867 269608 303779 1267373 2001665 0.28120 0.29190 X FOUR COUNTY COMMUNITY FOUNDATION IS RECOGNIZED AS AN ORGANIZATION DESCRIBED IN 501(C)(3). IT WAS CREATED TO BRING TOGETHER HUMAN AND FINANCIAL RESOURCES TO SUPPORT PROGRESSIVE IDEAS IN EDUCATION, HEALTH, COMMUNITY, YOUTH, AND ADULT PROGRAMS. FOUR COUNTY COMMUNITY FOUNDATION ACTIVELY SOLICITS CONTRIBUTIONS FROM THE GENERAL PUBLIC. HOWEVER, THE FOUNDATION'S SUPPORT FROM THE GENERAL PUBLIC DOES NOT MEET THE 33 1/3 PERCENT SUPPORT TEST FOR THE CURRENT TAXABLE YEAR. FOUR COUNTY COMMUNITY FOUNDATION RECEIVED 28.12 PERCENT OF ITS TOTAL SUPPORT FROM THE GENERAL PUBLIC, AND THEREFORE IT MEETS THE 10 PERCENT SUPPORT REQUIREMENT UNDER PARAGRAPH (F)(3)(I) OF REGULATION SECTION 1.170(A)-9T. FOUR COUNTY COMMUNITY FOUNDATION ALSO MEETS THE REQUIREMENT OF PARAGRAPH (F)(3)(II) OF THIS SECTION BY CARRYING ON AN ACTIVE PUBLIC SOLICITATION PROGRAM. THE REQUIREMENTS OF REGULATION SECTION 1.170A-9T(F) (3) (III) A-D ARE ALSO MET: THE FOUNDATION HAS A LARGE NUMBER OF DONORS OVERALL, A LARGE NUMBER OF VOLUNTEERS, AND A COMMUNITY REPRESENTATIVE GOVERNING BODY. THE FOUNDATION HAS, FOR THE ENTIRE PERIOD OF ITS EXISTENCE, GRANTED SUPPORT FOR THE BENEFIT OF THE GENERAL PUBLIC. AS A RESULT OF SATISFYING THESE REQUIREMENTS, THE FOUNDATION IS CONSIDERED TO MEET THE FACTS AND CIRCUMSTANCES TEST AND THEREFORE QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER PARAGRAPH (F) (1) OF THIS SECTION FOR ITS CURRENT TAXABLE YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27 73 37720 49509 66859 142004 962801 4747325 1 1 9774997 320147 -7315 350132 9792 194444 9533461 8102064 999568 1123335 256358 4727 188885 9774997 6623203 228842 1667501 225211 5513 186758 8102064 10158672 203271 -3146157 396295 4954 191334 6623203 1.00000 0 0 40000 40000 170940 47627 123313 5832 1111 4721 168034 709133 612614 96519 -456128 -456128 -359609 233412 -456128 -456128 689540 19593 19593 709133 593021 0 593021 19593 19593 612614 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE FOUNDATION'S UNRESTRICTED NET ASSETS INCLUDE DESIGNATED ENDOWMENTS THAT WOULD BE CLASSIFIED AS DONOR-RESTRICTED ENDOWMENTS EXCEPT THAT THE FOUNDATION HAS VARIANCE POWER OVER THOSE ASSETS. THEREFORE, THE BOARD OF TRUSTEES TREATS THESE FUNDS AS DESIGNATED ENDOWMENTS AND THEY ARE CLASSIFIED AS UNRESTRICTED, BOARD-DESIGNATED ENDOWMENTS. THE FOUNDATION'S ENDOWMENT FUNDS ARE RESTRICTED FOR SPECIFIC PURCHASES, SCHOOL SUPPORT PROGRAMS, FIELDS OF INTEREST, OR SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FOUNDATION IS A PUBLIC CHARITY AS DESCRIBED IN SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX AND CERTAIN EXCISE TAXES IMPOSED ON PRIVATE FOUNDATIONS UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2011 AND 2010, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS THAT REMAIN SUBJECT TO TAX EXAMINATION BY THE STATE OF MICHIGAN AND THE IRS ARE 2008-2011. 1 ALMONT COMMUNITY SCHOOLS 4624 N KIDDER RD ALMONT MI 48003 386002157 115 9350 CAPITAL PURCHASES, COLLEGE MIGRANT PROGRAM, AND EDUCATIONAL PROGRAMS LOVE INC OF GREATER LAPEER 1680B N LAPEER RD PO BOX 1146 LAPEER MI 48461 383379888 501C3 10000 HOUSING & UTILITY PROGRAM LOVING HANDS CLINIC INC 148 MAPLE GROVE RD LAPEER MI 48446 205201711 501C3 10000 MEDICAL & DENTAL CLINIC GENERAL SUPPORT SAMARITAN HOUSE 62324 VAN DYKE WASHINGTON MI 48094 383213283 501C3 11250 TAX PREPARATION PROGRAM & FOOD PANTRY ARMADA AREA SCHOOLS 23550 CENTER ROAD ARMADA MI 48005 382006494 115 9053 SCHOLARSHIP, READING & HEALTH PROGRAMS, AND CAPITAL PURCHASE CAPAC COMMUNITY SCHOOLS 201 N NEEPER STREET CAPAC MI 48014 386003585 115 37454 ATHLETIC & CLUB SUPPORT, EDUCATIONAL PROGRAM, AND CAPITAL PURCHASE BRUCE-ROMEO FIRE DEPARTMENT 223 GATES STREET ROMEO MI 48065 386006888 115 6298 CAPITAL PURCHASE CAPAC YOUTH BASEBALL LEAGUE PO BOX 557 CAPAC MI 48014 020641557 501C3 10867 CAPITAL PURCHASE CHILD ADVOCACY CENTER - LAPEER 15 E GENESEE STREET LAPEER MI 48446 320262892 501C3 10000 HEALTH AWARENESS PROGRAM CITY OF IMLAY 150 N MAIN STREET IMLAY CITY MI 48444 386007180 115 8264 POLICE CAR VIDEO PROJECT HENRY FORD MACOMB HEALTH CENTER- BRUCE TWP 80650 VAN DYKE ROMEO MI 48065 382947657 501C3 13000 ADMINISTRATION OF COMMUNITY FLU SHOTS IMLAY CITY COMMUNITY SCHOOLS 275 WESTON IMLAY CITY MI 48444 386002213 115 15249 MUSIC AND SCIENCE PROGRAMS MARY HOUSE INC 4303 13TH ST NE WASHINGTON DC 20017 521253494 501C3 5000 OPERATIONAL SUPPORT ROMEO COMMUNITY SCHOOLS 11091 W 32 MILE ROAD ROMEO MI 48065 386002495 115 18967 READING AND ROBOTICS PROGRAMS SEVEN PONDS NATURE CENTER 3854 CRAWFORD ROAD DRYDEN MI 48428 382929924 501C3 10000 LETS GET CHILDREN OUTDOORS PROGRAM WOLCOTT MILL FARM LEARNING CENTER 65575 WOLCOTT ROAD RAY TWP MI 48096 386005602 10000 NO CHILD LEFT INSIDE PROGRAM ZONE PRODUCTIONS 311 E FIRST ST IMLAY CITY MI 48444 371437937 501C3 5000 SUMMER CAMP PROGRAM 16 1 EDUCATIONAL SCHOLARSHIP FOR TUITION OR SUPPLIES 150 117250 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: WE REQUIRE THE GRANTEE TO SIGN AND RETURN A GRANT AGREEMENT WHICH STATES "THE AGREEMENT IS A MECHANISM THAT ENSURES THAT FUNDS WILL BE USED SOLELY FOR THE PURPOSE AS STATED IN THE GRANT REQUEST" BEFORE FUNDS ARE ISSUED. THEY ARE ALSO REQUIRED TO SUBMIT A FINAL GRANT REPORT WITHIN 90 DAYS OF THE COMPLETION OF THE PROJECT WHICH VERIFIES THE PROJECT HAS TAKEN PLACE AND FUNDS HAVE BEEN SPENT FOR THE AGREED UPON PURPOSE. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE AUDIT & STANDARDS COMMITTEE FOR REVIEW BEFORE FILING THEN PRESENTED TO THE ENTIRE BOARD AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. SIGNED POLICIES ARE REVIEWED. BOARD MEMBERS ABSTAIN FROM VOTING IF, AND WHEN, ISSUES REGARDING CONFLICTS OF INTEREST ARISE AND SUCH ABSTENTIONS ARE NOTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE AND IMMEDIATE PAST CHAIRMAN EVALUATE THE PRESIDENT/CEO ANNUALLY USING THE TOOLS AND PROCESS APPROVED BY THE BOARD OF TRUSTEES. ALL OTHER STAFF ARE EVALUATED BY THE PRESIDENT/CEO AS AN ONGOING PROCESS AND REPORTED ANNUALLY TO THE EXECUTIVE COMMITTEE. THE HR COMMITTEE PROVIDES AN ANNUAL UPDATE OF COMMUNITY FOUNDATION SALARY SURVEY INFORMATION AND ANY OTHER AVAILABLE INFORMATION REGARDING MICHIGAN COMMUNITY FOUNDATION, CONSUMER PRICE INDEX AND OTHER SALARY AND BENEFITS INFORMATION. THE EXECUTIVE COMMITTEE MAKE RECOMMENDATIONS REGARDING STAFF COMPENSATION TO BE APPROVED BY BOARD OF TRUSTEES. THIS PROCESS WAS LAST COMPLETED IN NOVEMBER 2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST MADE AT THE ORGANIZATIONS MAIN OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -456,128. FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.