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Nonprofiteer
← BERRIEN COMMUNITY FOUNDATION INC

Form 990 for tax year 2024

Filed by BERRIEN COMMUNITY FOUNDATION INC.

Totals

Total revenue
$22,676,067
Total expenses
$10,043,260
Contributions and grants received
$17,636,970
Grants paid
$8,139,293
Program service revenue
$540
Investment income
$4,949,074
Other revenue
$89,483
Total assets, end of year
$109,491,825
Total liabilities, end of year
$280,432
Net assets or fund balances, end of year
$109,211,393
Program services expenses (Part IX)
$9,167,218
Management and general expenses
$765,371
Fundraising expenses
$110,671
Program service expenses (Part III)
$9,167,218

Program services were 91.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $17,636,970

  • 1g · Noncash contributions included above

    $3,408,219

  • 2a · Program service revenue: REGISTRATIONS

    total $540 · related or exempt $540

  • 3 · Investment income

    total $2,384,377 · related or exempt $2,384,377

  • 7a · Gross sales of assets other than inventory

    securities $18,544,930

  • 7b · Less cost or other basis and sales expenses

    securities $15,980,233

  • 7c · Gain or loss

    securities $2,564,697

  • 7d · Net gain or loss

    total $2,564,697 · related or exempt $2,564,697

  • 11a · Other revenue: CONSULTING

    total $53,200 · related or exempt $53,200

  • 11b · Other revenue: MISCELLANEOUS

    total $36,283 · related or exempt $36,283

  • 11e · Other revenue, total

    $89,483

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $7,859,167 · program services $7,859,167

  • 2 · Grants to domestic individuals

    total $280,126 · program services $280,126

  • 5 · Compensation of officers, directors and key employees

    total $157,369 · program services $78,685 · management and general $70,816 · fundraising $7,868

  • 7 · Other salaries and wages

    total $403,208 · program services $240,733 · management and general $151,312 · fundraising $11,163

  • 8 · Pension plan contributions

    total $20,596 · program services $11,736 · management and general $8,161 · fundraising $699

  • 10 · Payroll taxes

    total $44,233 · program services $25,204 · management and general $17,527 · fundraising $1,502

  • 11c · Fees: accounting

    total $10,000 · management and general $10,000

  • 11f · Fees: investment management

    total $425,354 · management and general $425,354

  • 11g · Fees: other

    total $45,562 · program services $35,027 · management and general $10,360 · fundraising $175

  • 12 · Advertising and promotion

    total $102,173 · program services $23,850 · management and general $1,758 · fundraising $76,565

  • 13 · Office expenses

    total $15,141 · program services $7,760 · management and general $6,151 · fundraising $1,230

  • 16 · Occupancy

    total $74,605 · program services $38,294 · management and general $30,132 · fundraising $6,179

  • 19 · Conferences, conventions and meetings

    total $7,421 · program services $2,621 · management and general $4,800

  • 22 · Depreciation, depletion and amortization

    total $10,324 · program services $5,299 · management and general $4,170 · fundraising $855

  • 23 · Insurance

    total $10,555 · program services $5,414 · management and general $4,261 · fundraising $880

  • 24a · Other expenses: DIRECT FUND EXPENSES

    total $533,647 · program services $530,864 · management and general $2,783

  • 24b · Other expenses: SOFTWARE SUPPORT

    total $27,610 · program services $14,150 · management and general $11,217 · fundraising $2,243

  • 24c · Other expenses: COPIER LEASE

    total $6,361 · program services $3,260 · management and general $2,584 · fundraising $517

  • 24d · Other expenses: POSTAGE

    total $6,133 · program services $3,143 · management and general $2,492 · fundraising $498

  • 24e · All other expenses

    total $3,675 · program services $1,885 · management and general $1,493 · fundraising $297

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $6,867,075 · end of year $6,109,149

  • 3 · Pledges and grants receivable

    beginning of year $2,415,119 · end of year $2,231,663

  • 4 · Accounts receivable

    beginning of year $1,621

  • 10a · Land, buildings and equipment: cost or other basis

    $281,409

  • 10b · Land, buildings and equipment: accumulated depreciation

    $158,406

  • 10c · Land, buildings and equipment, net

    beginning of year $180,127 · end of year $123,003

  • 11 · Investments: publicly traded securities

    beginning of year $82,378,777 · end of year $100,972,976

  • 15 · Other assets

    beginning of year $44,988 · end of year $55,034

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,291 · end of year $8,469

  • 19 · Deferred revenue

    beginning of year $242,490 · end of year $218,241

  • 25 · Other liabilities

    beginning of year $118,189 · end of year $53,722

  • 27 · Net assets without donor restrictions

    beginning of year $90,736,867 · end of year $108,398,274

  • 28 · Net assets with donor restrictions

    beginning of year $788,870 · end of year $813,119

Mission and programs · 2024

Mission

TO CONNECT THE POWER OF THE PEOPLE WHO CARE WITH CAUSES AND ORGANIZATIONS THAT STRENGTHEN OUR COMMUNITIES.

  • TO TAKE AND HOLD, BY GIFTS, BEQUEST OR MONEY FOR THE PRESERVATION OF OBJECTS OF HISTORICAL INTEREST OR FOR RELIGIOUS, ELEEMOSYNARY, PHILANTHROPIC OR BENEVOLENT PURPOSES FOR PUBLIC WELFARE.

    Expenses $9,167,218 · Grants $8,139,293 · Revenue $5,039,097

As filed on the 2024 return.

Listed in Part VII

  • PHIL MAKI

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • SARAH JOLLAY

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    5

  • ALEXIS HARRIS

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • RAY LIPSCOMB

    SECRETARY

    Total calculated
    $0
    Hours/week
    5

  • GLORIA ENDER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KELLY FERNEAU

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • JOHN GUINNESS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • CAROLYN HANSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • CHRISTINA HARDY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • HON TOM NELSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • ELIZABETH MCCREE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • PHILIP MOLLOY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • KAREN YTTERBERG

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • LISA CRIPPS-DOWNEY

    PRESIDENT

    Total calculated
    $162,944
    From this org
    $157,369
    From related orgs
    $0
    Other
    $5,575
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $157,369
    Bonus
    $0
    Other
    $0
    Deferred
    $5,575
    Nontaxable benefits
    $0
    Filer's total
    $162,944

  • MORGAN CALLAHAN

    FINANCE DIRECTOR

    Total calculated
    $108,500
    From this org
    $104,500
    From related orgs
    $0
    Other
    $4,000
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,500
    Bonus
    $0
    Other
    $0
    Deferred
    $4,000
    Nontaxable benefits
    $0
    Filer's total
    $108,500

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • BCF GIVING LLC

    GIVING ARM · MI

    Directly controlled by BERRIEN COMMUNITY FOUNDATION

Provenance

Return type
form_990
Tax year
2024
Filed
11 April 2025
IRS schema version
2024v5.1
Source object
202501149349302105

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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