TY 2013 Form 990

- TIN:

Form990

Department of the Treasury
Internal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter Social Security numbers on this form as it may be made public. By law, the IRS

generally cannot redact the information on the form.

Information about Form 990 and its instructions is at www.IRS.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

A For the 2013 calendar year, or tax year beginning 01-01-2013 , 2013, and ending 12-31-2013

BCheck if applicable: Address change Name change Initial return Terminated Amended return Application pending

CName of organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Doing Business As

Number and street (or P.O. box if mail is not delivered to street address)
425 WESTERN AVE NO 200

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
MUSKEGON, MI494401101

D Employer identification number

38-6114135

E Telephone number

G Gross receipts $ 75,708,870

F Name and address of principal officer:
CHRIS MCGUIGAN
425 W WESTERN AVE SUITE 200
MUSKEGON,MI49440

Tax-exempt status: 501(c)(3) 501(c) ( ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.CFFMC.ORG

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. (see instructions)

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

501(C)3

L Year of formation: 1961

M State of legal domicile: MI

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: BETTER THE LIVES OF AREA RESIDENTS THROUGH INVESTING AND ADMINISTERING GIFTS AND BEQUESTS AND ISSUING GRANTS FOR SPECIFIC CHARITABLE AND EDUCATIONAL PROGRAMS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	21
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	21
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	59
6	Total number of volunteers (estimate if necessary) .............	6	250
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	10,416,833	10,707,982
9	Program service revenue (Part VIII, line 2g) .........	436,092	430,257
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,693,491	4,584,195
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	442,110	379,848
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	13,988,526	16,102,282
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	4,368,500	8,262,945
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	1,278,173	1,304,482
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 486,567
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	2,852,865	1,226,125
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	8,499,538	10,793,552
19	Revenue less expenses. Subtract line 18 from line 12.......	5,488,988	5,308,730
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	129,401,044	143,522,556
21	Total liabilities (Part X, line 26).............	15,752,870	17,350,477
22	Net assets or fund balances. Subtract line 21 from line 20.....	113,648,174	126,172,079

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ............YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y

Form 990 (2013)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III ..............

Briefly describe the organization’s mission: THE MISSION OF THE COMMUNITY FOUNDATION FOR MUSKEGON COUNTY IS TO BUILD COMMUNITY ENDOWMENT, EFFECT POSITIVE CHANGE THROUGH GRANTMAKING AND PROVIDE LEADERSHIP ON KEY COMMUNITY ISSUES, ALL TO SERVE DONORS' DESIRES TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF OUR REGION, NOW AND FOR GENERATIONS TO COME

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ...................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................ Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 2,621,885 including grants of $ 2,082,315 ) (Revenue $ )
	MUSKEGON DEVELOPMENT AND DOWNTOWN RE-DEVELOPMENT SUPPORTS: COMMUNITY DEVELOPMENT PROJECTS WHICH IMPROVE THE DOWNTOWN AND LAKESHORE AREAS; CAPITAL PROJECTS WITH COUNTY-WIDE IMPACT AND BENEFIT; CAPITAL RENOVATION PROJECTS ONLY IF THEY PROVIDE NEW AND EXPANDED PROGRAMMING; CIVIC IMPROVEMENT AND ECONOMIC DEVELOPMENT EFFORTS; AND PROGRAMS THAT WILL ENHANCE THE PERCEPTION AND IMAGE OF THE COMMUNITY.

4b	(Code: ) (Expenses $ 1,670,842 including grants of $ 1,326,992 ) (Revenue $ )
	HEALTH AND HUMAN SERVICES - ENCOURAGE PROGRAMS THAT MEET THE BASIC QUALITY OF LIFE NEEDS OF MUSKEGON COUNTY CHILDREN AND YOUTH; PROMOTE HEALTH PROGRAMS AND PROJECTS THAT INCREASE THE QUALITY OF HEALTH CARE AVAILABLE IN MUSKEGON COUNTY WITH EMPHASIS ON THE NEEDS OF LOW-INCOME FAMILIES AND CHILDREN; ENCOURAGE AND PROMOTE PROJECTS AND PROGRAMS THAT EMBRACE RACIAL DIVERSITY AND MULTICULTURALISM; PROMOTE HEALTHY LIFESTYLES THROUGH EDUCATION AND PREVENTION PROGRAMMING; SUPPORT EFFORTS THAT ADDRESS THE NEEDS OF CHILDREN FROM BIRTH THROUGH AGE SIX, INCLUDING QUALITY CHILD CARE;SUPPORT PROGRAMS THAT ENCOURAGE FAMILIES TO SUCCEED AND BECOME SELF-SUFFICIENT.

4c	(Code: ) (Expenses $ 2,069,854 including grants of $ 1,643,889 ) (Revenue $ )
	ARTS - PROVIDE SUPPORT FOR THE FRAUENTHAL CENTER FOR THE PERFORMING ARTS;PROMOTE QUALITY ARTS PROGRAMMING THAT BENEFITS A BROAD COMMUNITY AUDIENCE;PROMOTE AND PROVIDE ACCESS TO YOUTH FOCUSED CULTURAL PROGRAMS WITH EMPHASIS ON DIVERSE ART FORMS; CONTRIBUTE TO THE VITALITY AND SUSTAINABILITY OF ARTSORGANIZATIONS AND INSTITUTIONS.

	(Code: ) (Expenses $ 3,395,323 including grants of $ 2,696,584 ) (Revenue $ )
	EDUCATION; ENVIRONMENT; EMERGING COMMUNITY NEEDS

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 3,395,323 including grants of $ 2,696,584 ) (Revenue $ )
4e	Total program service expenses9,757,904

Form 990 (2013)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Click to see attachment

........................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

........................

Yes

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

...

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment

....................

Yes

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V Click to see attachment

......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI. Click to see attachment

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

.......

11b

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

.........................

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment

.................

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....

14a

Did the organization maintain an office, employees, or agents outside of the United States?.....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Form 990 (2013)

Page 4

Part IV

Checklist of Required Schedules (continued)

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment

Yes

Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

Yes

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................

25b

Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........

Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................

28a

A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................

28b

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment

Yes

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment

Yes

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

Yes

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Form 990 (2013)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response or note to any line in this Part V ..............

Yes

Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..

Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................

If "Yes," enter the name of the foreign country: MediumBullet

See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................

If "Yes," did the organization notify the donor of the value of the goods or services provided?.....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............

Sponsoring organizations maintaining donor advised funds.

Did the organization make any taxable distributions under section 4966?..........

Did the organization make a distribution to a donor, donor advisor, or related person?.......

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Form 990 (2013)

Page 6

Part VI

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI ..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year .....................

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent ...................

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .........................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

Yes

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

Yes

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Yes

Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the States with which a copy of this Form 990 is required to be filed MediumBullet

Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBullet

THE ORGANIZATION425 WESTERN AVE NO 200MUSKEGONMI494401101 (231) 722-4538

Form 990 (2013)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII ..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) JOHN W SWANSON II........................................................................ CHAIR	1.00 .......................	X	X	0	0	0
(2) RICHARD W PETERS MD........................................................................ VICE CHAIR	1.00 .......................	X	X	0	0	0
(3) SUSAN MESTON PHD........................................................................ TREASURER	1.00 .......................	X	X	0	0	0
(4) NANCY L CRANDALL........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(5) JAN DEUR........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(6) WES EKLUND........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(7) MICHAEL D GLUHANICH........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(8) AMY HEISSER........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(9) CHARLES E TRIP JOHNSON........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(10) DICK KAMPS MD........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(11) KATHLEEN LONG........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(12) MARVIN NASH........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(13) DALE K NESBARY PHD........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(14) KATRINA OLSON MD........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(15) KAY OLTHOFF........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(16) ASALINE SCOTT........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(17) MICHAEL SOIMAR........................................................................ TRUSTEE	1.00 .......................	X		0	0	0

Form 990 (2013)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) ROGER SPOELMAN........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(19) ALAN STEINMAN PHD........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(20) BERNICE L SYDNOR........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(21) JOHN SYTSEMA........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(22) KATHLEEN TYLER........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(23) JAMES WATERS........................................................................ TRUSTEE	1.00 .......................	X		0	0	0
(24) CHRIS A MCGUIGAN........................................................................ PRESIDENT/SECRETARY	40.00 .......................		X	152,410	0	27,843
(25) ANN VAN TASSELL........................................................................ VICE PRESIDENT FINANCE	40.00 .......................		X	95,848	0	0
(26) ROBERT CHAPLA........................................................................ VICE PRESIDENT DEVELOPMENT	40.00 .......................		X	99,875	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	348,133	0	27,843

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation
MORSE MARKETING CONNECTIONS875 WHISPERING OAKS LANEMUSKEGONMI49445	GRANT MANAGEMENT	111,666




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

Form 990 (2013)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII .............

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		10,707,982

g	Noncash contributions included in lines 1a-1f:$		361,892
h	Total. Add lines 1a-1f.......			10,707,982
			Business Code
2a	FRAUENTHAL CENTER FOR		711190	430,257	430,257
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			430,257
3	Investment income (including dividends, interest, and other similar amounts).......			3,605,968			3,605,968
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	60,584,815
b	Less: cost or other basis and sales expenses	59,606,588
c	Gain or (loss)	978,227
d	Net gain or (loss)..........			978,227	978,227
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	OTHER REVENUE		561000	298,485	298,485
b	RENTAL REVENUE		531190	81,363	81,363
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			379,848
12	Total revenue. See Instructions......			16,102,282	1,788,332	0	3,605,968

Form 990 (2013)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21	7,749,779	7,749,779
2	Grants and other assistance to individuals in the United States. See Part IV, line 22	513,166	513,166
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	1,019,896	349,067	510,349	160,480
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	48,385	16,560	21,637	10,188
9	Other employee benefits .......	158,179	48,008	102,130	8,041
10	Payroll taxes ...........	78,022	26,704	39,041	12,277
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	12,065	3,000	9,065
12	Advertising and promotion ....	110,422	9,784	73,468	27,170
13	Office expenses .......	43,305	18,737	24,568
14	Information technology ......	9,951		9,951
15	Royalties ..
16	Occupancy ...........	210,412	176,812	33,600
17	Travel ............	3,507		3,507
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	18,106	1,271	16,835
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	269,745	252,238	17,507
23	Insurance ..............	21,645	21,645
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	DIRECT FUND EXPENSES	1,506,692	1,506,692
b	MISCELLANEOUS	210,924	2,718	208,206
c	RENTAL EXPENSE	98,208		98,208
d	CONTRACTED SERVICES	90,637		90,637
e	All other expenses	-1,379,494	-938,277	-709,628	268,411
25	Total functional expenses. Add lines 1 through 24e	10,793,552	9,757,904	549,081	486,567
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2013)

Page 11


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			895,020	1	826,345
2	Savings and temporary cash investments .........			7,381,826	2	7,543,434
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			276,335	4	299,789
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............			2,463,221	7	3,935,661
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	13,979,275
b	Less: accumulated depreciation .....	10b	6,997,812	6,944,645	10c	6,981,463
11	Investments—publicly traded securities ..........			107,558,982	11	120,117,907
12	Investments—other securities. See Part IV, line 11 .....			3,484,595	12	3,506,072
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			396,420	15	311,885
16	Total assets. Add lines 1 through 15 (must equal line 34)......			129,401,044	16	143,522,556
17	Accounts payable and accrued expenses .........			115,527	17	185,739
18	Grants payable .................				18
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24	851,655
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			15,637,343	25	16,313,083
26	Total liabilities. Add lines 17 through 25.........			15,752,870	26	17,350,477
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			113,251,754	27	125,860,194
28	Temporarily restricted net assets ...........			396,420	28	311,885
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			113,648,174	33	126,172,079
34	Total liabilities and net assets/fund balances ........			129,401,044	34	143,522,556

Form 990 (2013)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI ..............

Total revenue (must equal Part VIII, column (A), line 12) ............

16,102,282

Total expenses (must equal Part IX, column (A), line 25) ............

10,793,552

Revenue less expenses. Subtract line 2 from line 1 ..............

5,308,730

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..

113,648,174

Net unrealized gains (losses) on investments ...............

7,975,779

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

-760,602

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))

126,172,079

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII .............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2013)

Form 990, Special Condition Description:

Special Condition Description

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.
right arrow

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the supported organization? ................

11g(i)

(ii) A family member of a person described in (i) above? ......................

11g(ii)

(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization in col. (i) listed in your governing document?		(v) Did you notify the organization in col. (i) of your support?		(vi) Is the organization in col. (i) organized in the U.S.?		(vii) Amount of monetary support
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of monetary support


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2013

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....	6,310,194	4,687,349	4,102,708	6,901,678	7,660,986	29,662,915
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	6,310,194	4,687,349	4,102,708	6,901,678	7,660,986	29,662,915
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public support. Subtract line 5 from line 4.						29,662,915

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
7	Amounts from line 4..	6,310,194	4,687,349	4,102,708	6,901,678	7,660,986	29,662,915
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	2,250,376	2,137,098	2,638,156	3,081,673	3,605,968	13,713,271
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11	Total support (Add lines 7 through 10).						43,376,186

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) .........

68.390 %

Public support percentage for 2012 Schedule A, Part II, line 14 ...............

66.060 %

16a

33 1/3% support test—2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2012 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2012 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2013. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ........ right arrow

33 1/3% support tests—2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 4

Part IV

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year ......................... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 2

Name of organization COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTEDRESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 3

Name of organization COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 4

Name of organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds
1	Total number at end of year .........	194
2	Aggregate contributions to (during year) ...	4,638,893
3	Aggregate grants from (during year) .....	2,900,421
4	Aggregate value at end of year ........	17,864,634

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....	8,516,825	8,146,054	8,664,671	7,823,753	6,378,921
b	Contributions ........	219,452	75,589	390,535	141,901	193,642
c	Net investment earnings, gains, and losses	922,058	894,405	-381,792	994,991	1,556,829
d	Grants or scholarships .....	618,079	599,223	527,360	-295,974	-305,639
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......	9,040,256	8,516,825	8,146,054	8,664,671	7,823,753

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	1,281,000		1,281,000
b	Buildings ................	10,865,370	5,599,375	5,265,995
c	Leasehold improvements ............
d	Equipment ................	1,832,905	1,398,437	434,468
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				6,981,463

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
CHARITABLE GIFT ANNUITIES		1,892,432
FUNDS HELD AS AGENCY ENDOWMENTS		9,040,256
LIABILITY FOR FUNDS HELD AS COMMUNITY SERVICE		5,380,395






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		16,313,083
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	28,565,528
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	7,967,231
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	7,543,012
e	Add lines 2a through 2d .....................			2e	15,510,243
3	Subtract line 2e from line 1.....................			3	13,055,285
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	3,046,996
c	Add lines 4a and 4b.......................			4c	3,046,996
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	16,102,281

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	9,383,880
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	962,357
e	Add lines 2a through 2d......................			2e	962,357
3	Subtract line 2e from line 1.....................			3	8,421,523
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b	2,372,029
c	Add lines 4a and 4b.......................			4c	2,372,029
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	10,793,552

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE COMMUNITY FOUNDATION FOR MUSKEGON COUNTY, THE PAUL C. JOHNSON FOUNDATION AND THE PENNIES FROM HEAVEN FOUNDATION ARE NOT-FOR-PROFIT ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE ALSO EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE ORGANIZATIONS WERE GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST RECEIVED FROM SOURCES OTHER THAN DIRECTLY FROM THE MEMBERSHIP. THE ORGANIZATIONS ANALYZED THEIR FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE THEY ARE REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS. THE ORGANIZATIONS HAVE ALSO ELECTED TO RETAIN THEIR EXISTING ACCOUNTING POLICIES WITH RESPECT TO THE TREATMENT OF INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND CONTINUE TO REFLECT ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF THEIR MANAGEMENT AND GENERAL EXPENSES. THE ORGANIZATIONS HAVE EVALUATED THE PROVISIONS OF ASC TOPIC 740 FOR THE YEARS 2009 THROUGH 2013, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2013. THE ORGANIZATIONS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATIONS' COMBINED FINANCIAL STATEMENTS. THE ORGANIZATIONS DO NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY INCREASE IN THE NEXT 12 MONTHS. THE ORGANIZATIONS DO NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTB AT DECEMBER 31, 2013 AND 2012, AND THEY ARE NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	THE PAUL C. JOHNSON FOUNDATION #38-2919769 REVENUES SEPARATELY REPORTED 305,050. PENNIES FROM HEAVEN FOUNDATION #46-1452896 REVENUES SEPARATELY REPORTED 7,023,690. REVENUES FROM SMASH WINE BAR REPORTED SEPARATELY UNDER EIN #38-3272951 107,537. RESTRICTIONS SATISFIED BY CHARITABLE LEAD TRUST RECEIPTS 106,735.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RENTAL EXPENSES IN NET RENTALS - WESTERN AVENUE PROPERTIES COMMUNITY SERVICES GIFTS & CONTRIBUTIONS 3,046,996.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	EXPENSES OF THE PAUL C. JOHNSON FOUNDATION #38-2919769 SEPARATELY REPORTED 393,653. RENTAL EXPENSES - WESTERN AVENUE PROPERTIES EXPENSES OF THE PENNIES FROM HEAVEN FOUNDATION SEPARATELY REPORTED 353,331. EXPENSES FROM SMASH WINE BAR REPORTED SEPARATELY UNDER EIN # 38-3272951 215,373.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	COMMUNITY SERVICES NET EXPENSES -862,920. COMMUNITY SERVICES GRANTS 3,234,949.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number
38-6114135

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) ALLEN CREEK PRESCHOOL 2350 MILLER AVENUE ANN ARBOR,MI48103	38-3225724	501(C)(3)	25,000	MAINTAIN AND ENHANCE THE QUALITY OF THE SCHOOL
(2) ALLIANCE FOR ECONOMIC SUCCESS 395 THIRD ST MANISTEE,MI49660	20-8656518	501(C)(3)	639,114	RESTORATION OF THE HISTORIC VOGUE THEATRE OF MANISTEE AND PORTAGE LAKE WATERSHED FOREVER
(3) AMERICAN LEGION POST 297 AUXILIARY PO BOX 302 RAVENNA,MI49451	23-7165654	501(C)(3)	6,500	HELP FUND ADDITION TO LEGION HALL
(4) AMERICAN RED CROSS 313 W WEBSTER AVE MUSKEGON,MI49440	53-0196605	501(C)(3)	22,999	SENIOR TRANSPORTATION SERVICES AND BLOOD DRIVE SUPPLIES
(5) ARTS COUNCIL OF WHITE LAKE 8695 FERRY STREET STE 1 MONTAGUE,MI49437	38-2614596	501(C)(3)	11,805	SUPPORT SUMMER MUSIC FESTIVALS AND SCHOLARSHIP FUND
(6) BEREAN CHURCH 635 SEMINOLE ROAD MUSKEGON,MI49441	38-1549124	501(C)(3)	8,500	GENERAL OPERATING SUPPORT AND SPECIAL PROGRAMS AND PROJECTS
(7) BIG BROTHERS BIG SISTERS OF THE LAKESHORE INC 4265 GRAND HAVEN RD SUITE 201 MUSKEGON,MI49441	38-1918631	501(C)(3)	8,600	COMMUNITY BASED MENTORING PROGRAM
(8) BRIDGE TO LIFE MINISTRIES 17194 VAN WAGONER ROAD SPRING LAKE,MI49456	38-2473833	501(C)(3)	10,000	GENERAL OPERATING SUPPORT
(9) CALVARY CHRISTIAN SCHOOLS 5873 KENDRA ROAD FRUITPORT,MI49415	30-0713163	501(C)(3)	145,440	GENERAL OPERATING SUPPORT AND TEACHER MINI-GRANTS
(10) CATHOLIC CHARITIES WEST MICHIGAN 1095 THIRD ST STE 125 MUSKEGON,MI49441	38-3012473	501(C)(3)	10,100	SUPPORT HEALTHY FAMILIES IN MUSKEGON COUNTY, GENERAL OPERATING SUPPORT
(11) CITY OF LUDINGTON 400 S HARRISON STREET LUDINGTON,MI49431	38-6004706	501(C)(3)	63,375	CONTINUE THE NEW MASON COUNTY SCULPTURE TRAIL, PROPERTY TAXES
(12) CITY OF MANISTEE 70 MAPLE STREET MANISTEE,MI49660			6,000	SUPPORT THE VETERANS PARK
(13) CITY OF MUSKEGON PO BOX 536 MUSKEGON,MI494430536	38-6004522	501(C)(3)	105,076	IMPROVEMENTS AT MCGRAFT PARK, SUMMER YOUTH PROGRAMMING, HIRING A CONSULTANT FOR LONG-TERM PARKING PLAN
(14) CITY OF WHITEHALL 405 E COLBY WHITEHALL,MI49461	38-6004748	501(C)(3)	9,780	FOR THE LIGHTING OF SAILBOAT/TREES, GENERAL OPERATING SUPPORT
(15) CITY OF WHITEHALL - HOWMET PLAYHOUSE 405 E COLBY WHITEHALL,MI49461	38-6004748		12,553	RIGGING LINE, ENERGY EFFICIENCY UPGRADES, GENERAL OPERATING SUPPORT
(16) COALITION FOR COMMUNITY DEVELOPMENT 348 CROSS AVENUE MUSKEGON,MI49442	75-3204979	501(C)(3)	15,834	A HEALTHY HEIGHTS STIMULUS PROJECT, GENERAL OPERATING SUPPORT
(17) COMMUNITY ENCOMPASS 1105 TERRACE ST MUSKEGON,MI49442	38-3279226	501(C)(3)	30,174	MCLAUGHLIN GROWS URBAN FARM IMPROVEMENTS, YEP PHASE I, THIRD STREET BETTER BLOCK PROJECT
(18) COMMUNITY FOUNDATION FOR MASON COUNTY P O BOX 10 LUDINGTON,MI49431	38-6114135	501(C)(3)	9,515	PETER KAGEYAMA SEMINAR/WORKSHOP
(19) COMMUNITY FOUNDATION FOR MUSKEGON COUNTY 425 W WESTERN AVE STE 200 MUSKEGON,MI49440	38-6114135	501(C)(3)	10,484	LANDSCAPING, WATERING, IRRIGATION SYSTEM MAINTENANCE FOR HACKLEY PARK
(20) COUNCIL OF MICHIGAN FOUNDATIONS 1 S HARBOR AVENUE SUITE 3 GRAND HAVEN,MI49417	38-6263347	501(C)(3)	11,000	2013 ANNUAL MEMBERSHIP DUES
(21) COUNTY OF MASON 304 E LUDINGTON AVENUE LUDINGTON,MI49431			75,000	WMFA/DNR TRUST FUND GRANT
(22) COVE (COMMUNITIES OVERCOMING VIOLENT ENCOUNTERS) 304 E LUDINGTON AVENUE LUDINGTON,MI49431	38-2243550	501(C)(3)	58,000	CAPITAL CAMPAIGN, PLAYGROUND, COVE HOME TOUR, GENERAL OPERATING SUPPORT
(23) DOWNTOWN MUSKEGON DEVELOPMENT CORPORATION 425 W WESTERN AVENUE SUITE 200 MUSKEGON,MI49440	36-4505998	501(C)(3)	2,242,563	CONSTRUCTION, MAINTAINENCE OF NEW FARMERS MARKET, CAMPAIGN SUPPORT, GENERAL OPERATING SUPPORT
(24) DOWNTOWN MUSKEGON NOW 380 W WESTERN AVENUE SUITE 202 MUSKEGON,MI49440	38-3603266	501(C)(3)	8,343	LANDSCAPING SERVICES, TROLLEY ON SMALL BUSINESS SATURDAY, PLAQUES ON 2 BENCHES NEAR OLTHOFF STREET STAGE
(25) EARNEST C BROOKS CHAPEL FUND INC 2540 CENTRAL AVE WYOMING,MI49519	35-2199608	501(C)(3)	45,500	BROOKS CHAPEL EXPENDITURES, FUNDRAISING EXPENSES
(26) EVERY WOMAN'S PLACE 175 W APPLE AVENUE MUSKEGON,MI49440	38-2072675	501(C)(3)	26,859	GIRLS ON THE RUN CELEBRATION 5K, GENERAL OPERATING SUPPORT, SECURITY NEEDS GRANT
(27) FAIR FOOD NETWORK 205 E WASHINGTON ST SUITE B ANN ARBOR,MI48104	26-4143394	501(C)(3)	10,000	DOUBLE UP FOOD BUCKS MUSKEGON
(28) FEEDING AMERICA WEST MICHIGAN 864 W RIVER CENTER DR NE COMSTOCK PARK,MI49321	38-2439659	501(C)(3)	6,389	HELP REPLACE THE AGING FLEET OF TRUCKS THAT ENABLES FEEDING AMERICA WEST MI TO PROVIDE FOOD TO PANTRIES
(29) FIRST BAPTIST CHURCH OF MUSKEGON 1070 S QUARTERLINE ROAD MUSKEGON,MI49442	38-6007963	501(C)(3)	5,000	MISSION WORK
(30) FIRST CHURCH OF CHRIST 1065 4TH STREET MUSKEGON,MI49440		501(C)(3)	6,540	ANNUAL DISTRIBUTION TO BE USED FOR GENERAL OPERATING SUPPORT
(31) FIRST CONGREGATIONAL CHURCH 1201 JEFFERSON MUSKEGON,MI494412089	38-1363563	501(C)(3)	25,370	SATURDAY MORNING BREAKFAST, CHURCH HOUSE AND GROUNDS OR LOCAL BENEVOLENCES, GENERAL OPERATING SUPPORT
(32) FIRST EVANGELICAL LUTHERAN CHURCH ELCA 1206 WHITEHALL RD N MUSKEGON,MI49445	38-2242769	501(C)(3)	11,000	SUPPORT THE BUILDING FUND AND GENERAL FUND, GENERAL OPERATING SUPPORT
(33) FIRST PRESBYTERIAN CHURCH 2577 WICKHAM DRIVE MUSKEGON,MI49441		501(C)(3)	6,090	GENERAL OPERATING SUPPORT
(34) FOREST PARK COVENANT CHURCH CHURCH ADMINISTRATOR 3815 HENRY STREET MUSKEGON,MI49441	38-1415399	501(C)(3)	6,132	GUATEMALA MISSION TRIP, EXTENSIVE REPAIRS TO PIPE ORGAN, CAMP SCHOLARSHIPS
(35) FRUITPORT LIONS 2349 E COLUMBIA MUSKEGON,MI49444	38-3300021	501(C)(3)	12,600	LOVE COMMUNITY GARDEN, THREE PATCHES FOR SCOUT TROOP #1023
(36) GOODWILL INDUSTRIES OF WEST MICHIGAN INC 271 E APPLE AVENUE MUSKEGON,MI49442	38-1357148	501(C)(3)	83,600	VITA PROGRAM, TO SUPPORT THE PROSPERITY CENTER 2013 BUDGET AND FUNDING
(37) GRAND TRAVERSE REGIONAL LAND CONSERVANCY 3860 NORTH LONG LAKE RD SUITE D TRAVERSE CITY MUSKEGON,MI49684	38-2994229	501(C)(3)	16,000	SECOND OF FIVE PAYMENTS TOWARD THE JOHN J. HELSTROM QUIET AREA LOCATED AT MISTY ACRES NATURE PRESERVE
(38) GRAND VALLEY STATE ANNIS WATER RESOURCE INSTITUTE 740 W SHORELINE DRIVE MUSKEGON MUSKEGON,MI49441	38-1684280	501(C)(3)	229,210	FUNDS FOR MUSKEGON LAKE MONITORING WORK AT AWRI, STUDENT'S POST GRADUATE WORK AT AWRI, CAPTIAL CAMPAIGN
(39) GRAND VALLEY STATE UNIVERSITY OFFICE OF FINANCIAL AID 1 CAMPUS DRIVE ALLENDALE,MI49401	38-1684280	501(C)(3)	1,114,500	FUNDING FOR SCHOLARSHIPS, SUPPORT OF THE ROBERT B. ANNIS WATER RESOURCES INSTITUTE FIELD STATION
(40) GREATER MUSKEGON JAYCEES 380 W WESTERN AVE SUITE 202 MUSKEGON,MI49440		501(C)(3)	6,647	TO SUPPORT THE EFFORTS IN PUTTING ON A SUCCESSFUL COMMUNITY EVENT
(41) HACKLEY COMMUNITY CARE CENTER 2700 BAKER STREET 3RD FLOOR MUSKEGON,MI49444	38-3014011	501(C)(3)	18,000	PROVIDE DENTAL CARE TO UNINSURED CHILDREN
(42) HACKLEY PUBLIC LIBRARY 316 W WEBSTER AVENUE MUSKEGON,MI49440	38-3628257	501(C)(3)	379,846	RENOVATION AND RESTORATION EXPENSES, STACK OF BOOKS BENCH, SHAKESPEARE GARDEN PROJECT, SCHOLARSHIPS
(43) HANDS EXTENDED LOVING PEOPLE (HELP) PO BOX 97 LUDINGTON,MI49431	38-3395360	501(C)(3)	11,107	MATERIALS TO BUILD RAMPS FOR VETERANS, BEDS & DRESSERS FOR THE DISADVANTAGED, APPLIANCE PROJECT
(44) HARBOR HOSPICE 1050 W WESTERN AVE STE 400 MUSKEGON,MI49441	38-2415247	501(C)(3)	48,810	JUDY MILLER MEMORIAL CHALLENGE, SCHOLARSHIPS, GENERAL OPERATING SUPPORT, PATIENT CARE COSTS
(45) HISTORIC VOGUE THEATRE OF MANISTEE PO BOX 291 383 RIVER STREET MANISTEE,MI49660	45-2281053	501(C)(3)	61,252	ANTICIPATED EXPENSES ASSOCIATED WITH THE UPCOMING THEATRE OPENING, PAY DOWN BANK LOAN
(46) HOPE LIGHTHOUSE CHURCH 2731 PECK STREET MUSKEGON,MI49444	38-3287704	501(C)(3)	6,000	GENERAL OPERATING SUPPORT
(47) JUNIOR ACHIEVEMENT OF THE MICHIGAN GREAT LAKES INC 3351 CLAYSTONE ST SE SUITE 201 GRAND RAPIDS,MI49546	38-1557861	501(C)(3)	5,255	PURCHASING A LAPTOP, PROJECTOR, DIGITAL CAMERA IN RESPONSE TO NEEDS WISHLIST, JUNIOR ACHIEVEMENT TITAN
(48) KAINAY COMMUNITY CHURCH 3387 HEIGHTS RAVENNA MUSKEGON,MI49444			7,247	CAMP SCHOLARSHIPS AND OTHER PROGRAMS AND OPPORTUNITIES FOR YOUTH AD DIRECTED BY JON DONALD
(49) KIDS AGAINST HUNGER GREAT LAKES COALITION 8600 NORTHEND AVE OAK PARK,MI48237		501(C)(3)	6,000	MASON COUNTY YOUTH ADVISORY COUNCIL COMMUNITY SERVICE PROJECT
(50) KIDS' FOOD BASKET PO BOX 34 1011 SECOND STREET MUSKEGON,MI49443	04-3760991	501(C)(3)	20,600	SACK SUPPER PROGRAM, FARM TO SACK SUPPER, TO SUPPORT THE MUSKEGON COUNTY PROGRAMMING
(51) LAKE MICHIGAN JUNIOR GOLF ASSOCIATION INC 2715 LEONARD ST NW SUITE 3 GRAND RAPIDS,MI49504	20-3856394	501(C)(3)	7,750	THE FIRST TEE AT-RISK YOUTH ACCESS PROGRAM
(52) LAKESHORE MUSEUM CENTER 430 W CLAY MUSKEGON,MI49440	38-1367319	501(C)(3)	168,103	TRIDONN CONSTRUCTION, SCIENCE RESOURCE CENTER AT THE MUSEUM, "PEANUTS ... NATURALLY" EXHIBIT
(53) LAND CONSERVANCY OF WEST MICHIGAN 400 ANN STREET NW SUITE 102 GRAND RAPIDS,MI49504	38-2363129	501(C)(3)	24,481	DEUR CHALLENGE MATCH, SEED FUNDS TOWARD THE STEWARDSHIP FUND FOR ANDERSON PROPERTY, STAIRS AT BOARDWALK
(54) LEBANON LUTHERAN CHURCH 1101 S MEARS AVENUE WHITEHALL,MI49461	38-6066217	501(C)(3)	12,000	GENERAL OPERATING SUPPORT
(55) LIVING WORD CHURCH OF MUSKEGON 1551 WOOD STREET MUSKEGON,MI49442	38-2925111	501(C)(3)	5,000	SUPPORT THE OUTREACH MINISTRY WORK WITH YOUTH IN SCHOOLS
(56) LOVE INC OF MUSKEGON COUNTY 2735 E APPLE SUITE A MUSKEGON,MI49442	38-2450507	501(C)(3)	8,500	EMERGENCY NEEDS ASSISTANCE, SUPPORT FOOD PANTRIES
(57) LUDINGTON AREA ARTS COUNCIL 107 S HARRISON LUDINGTON,MI494312109	42-1625326	501(C)(3)	9,000	FIRST OF FIVE ANNUAL PAYMENTS, GENERAL OPERATING SUPPORT
(58) LUDINGTON AREA SCHOOLS 809 E TINKHAM AVENUE LUDINGTON,MI49431	38-6002612	501(C)(3)	9,740	SUPPORT ONGOING WORK WITH AT RISK STUDENTS, ORIOLE FOUNDATION FALL 2013 TEACHER MINI-GRANTS
(59) LUDINGTON PETUNIA PARADE PO BOX 5 LUDINGTON,MI49431			9,000	LUDINGTON PETUNIA PARADE, GENERAL OPERATING SUPPORT
(60) MANISTEE COMMUNITY KITCHEN MR BRANDON SENG 33 LAKE STREET MANISTEE,MI49660	27-2073411	501(C)(3)	6,000	IRON WORKS CAFE PROJECT, JESSE'S GARDEN
(61) MASON COUNTY DISTRICT LIBRARY 217 E LUDINGTON AVENUE LUDINGTON,MI49431	38-3199023	501(C)(3)	25,277	CHILDREN'S LEGACY ART PROGRAM, SUPPORT THE LIBRARY'S EXPANSION PROJECT, CONSTRUCTION EXPENSES
(62) MASON COUNTY TREASURER 217 E LUDINGTON AVENUE LUDINGTON,MI49431		501(C)(3)	21,000	DNR PROJECT
(63) MAYO SCHOOL OF HEALTH SCIENCES FINANCIAL AID OFFICE 200 FIRST STREET SW ROCHESTER,MN55905	41-1995294	501(C)(3)	5,000	GENERAL OPERATING SUPPORT
(64) MERCY HEALTH MUSKEGON 1500 E SHERMAN BLVD MUSKEGON,MI49444	38-2589966	501(C)(3)	14,800	CAMPAIGN FOR BREAST WELLNESS, SUPPORT THE LAKES VILLAGE COMPREHENSIVE BREAST CENTER, BE HERE CAMPAIGN
(65) MICHIGAN LIGHTHOUSE CONSERVANCY PO BOX 973 FENTON,MI48430	38-3569827	501(C)(3)	7,485	LIGHTHOUSE RESTORATION PROJECT
(66) MICHIGAN WORKS MUSKEGON-OCEANA 1611 OAK AVENUE MUSKEGON,MI49442			8,275	SUMMER YOUTH WORK EXPERIENCE PROGRAM
(67) MT ZION CHURCH OF GOD IN CHRIST 188 W MUSKEGON AVENUE MUSKEGON,MI49440	38-3715411	501(C)(3)	7,125	FOR SUPPORT OF TWO MUSEUM VISITS BY CLUB 188 YOUTH, SUPPORT FOR CLUB 188
(68) MUSKEGON AREA INTERMEDIATE SCHOOL DISTRICT 630 HARVEY STREET MUSKEGON,MI494422398	38-1717461	501(C)(3)	16,698	TRANSPORTATION FOR COMMUNITY-BASED OUTINGS, PURCHASING COMPUTERS FOR STUDENTS OF WESLEY SCHOOL, BALADINO PERFORMANCE BUSSING
(69) MUSKEGON CATHOLIC EDUCATION FOUNDATION 1145 W LAKETON AVE MUSKEGON,MI49441		501(C)(3)	6,113	TUITION GRANT, FUNDING FOR SCHOLARSHIPS, GENERAL OPERATING SUPPORT
(70) MUSKEGON CIVIC THEATRE 425 W WESTERN SUITE 401 MUSKEGON,MI49440	38-2335336	501(C)(3)	37,533	SUPPORT THE MUSKEGON CIVIC THEATRE TOUR GROUP, PURCHASING HAMMER DRILLS & A HAND-HELD WIRELESS MICROPHONE
(71) MUSKEGON COMMUNITY COLLEGE 221 S QUARTERLINE RD MUSKEGON,MI49442	38-1717800	501(C)(3)	5,269	PHLEBOTOMY TECHNICIAN PROGRAM FOR A STUDENT, FUNDING FOR SCHOLARSHIPS, VOTE YES FOR MCC CAMPAIGN
(72) MUSKEGON COMMUNITY CONCERT ASSOCIATION 711 RUDDIMAN DRIVE N MUSKEGON,MI49445	38-2812739	501(C)(3)	4,663	STUDENT CONCERTS
(73) MUSKEGON COMMUNITY HEALTH PROJECT 565 WEST WESTERN AVE MUSKEGON,MI49440	91-1932918	501(C)(3)	51,330	MUSKEGON VOLUNTEER FOR DENTAL CARE PROGRAM, FUND THE LAKESHORE LUNG PROGRAM, N-O-T (NOT ON TOBACCO)
(74) MUSKEGON CONSERVATION DISTRICT 4735 HOLTON ROAD TWIN LAKE,MI49457	38-2333068	501(C)(3)	279,558	WL RESTORATION PROJECTS, PURCHASING A NEW BUILDING, MAMSWC LOW IMPACT DESIGN DEMONSTRATION PROJECT
(75) MUSKEGON COUNTY COOPERATING CHURCHES 1095 THIRD ST SUITE 10 MUSKEGON,MI494411976	38-2746797	501(C)(3)	8,000	SUPPORT THE FOOD TRUCKS, SUPPORT THE FOOD PANTRY
(76) MUSKEGON COUNTY FAIR ASSOCIATION PO BOX 366 RAVENNA,MI49451		501(C)(3)	26,500	SUPPORT OF THE MUSKEGON COUNTY FAIRGROUNDS
(77) MUSKEGON COUNTY HABITAT FOR HUMANITY 280 OTTAWA MUSKEGON MUSKEGON,MI49442	91-1914868	501(C)(3)	5,100	WHITE LAKE HABITAT HOME #10, COMMUNITY BUILDER AWARD LUNCHEON
(78) MUSKEGON COUNTY HEALTH DEPARTMENT 209 E APPLE AVENUE MUSKEGON,MI49442	38-6006063	501(C)(3)	10,500	EAT HEALTHY, MUSKEGON! HEALTHY MUSKEGON GRANT
(79) MUSKEGON FAMILY YMCA 900 W WESTERN AVE MUSKEGON,MI49441	38-2000172	501(C)(3)	18,960	MUSKEGON FAMILY YMCA COMMUNITY KITCHEN, STRONG KIDS CAMPAIGN, "BLACK TIE FOR THE Y" EVENT
(80) MUSKEGON FARMERS MARKET CAMPAIGN FUND C/O CFMC 425 W WESTERN AVE STE 200 MUSKEGON,MI49440			156,400	PATRICIA B. JOHNSON COMMUNITY LEADERSHIP AND INNOVATIVE GRANTMAKING AWARD, SUPPORT THE NEW MUSKEGON FARMERS MARKET
(81) MUSKEGON HERITAGE ASSOCIATION 561 W WESTERN AVENUE MUSKEGON,MI494401042	23-7350112	501(C)(3)	14,677	ROOF REPAIR ON THE MUSKEGON HERITAGE MUSEUM
(82) MUSKEGON LAKESHORE CHAMBER OF COMMERCE FOUNDATION INC 380 WEST WESTERN SUITE 202 MUSKEGON,MI49440	38-3634571	501(C)(3)	24,643	GENERAL OPERATING SUPPORT FOR THE SILENT OBSERVER PROGRAM, NOW OPERATED BY THE MUSKEGON LAKESHORE CHAMBER OF COMMERCE
(83) MUSKEGON MUSEUM OF ART 296 W WEBSTER MUSKEGON,MI49440	38-6002960	501(C)(3)	90,445	PURCHASE 3 PAINTINGS EXHIBITED IN THE WE ARE THE SHIP EXHIBIT, ANNUAL DISTRIBUTION, SUPPORT THE 101ST ANNIVERSARY GALA
(84) MUSKEGON NORTHSIDE LIONS CHARITIES INC 166 ELM COURT MUSKEGON,MI49445	38-3532091	501(C)(3)	11,225	FUND THE MUSKEGON COUNTY VETERANS MEMORIAL CAUSEWAY PARK PROJECT
(85) MUSKEGON PUBLIC SCHOOLS 349 W WEBSTER MUSKEGON,MI494401275	38-6002960	501(C)(3)	127,025	30 FIELD TRIPS WINNERS, EDUCATION FUND PROJECTS, REIMBURSEMENT FOR POPPEN GRADUATE PROGRAM PARTICIPANTS
(86) MUSKEGON RESCUE MISSION 1715 PECK STREET MUSKEGON,MI49441	38-3525239	501(C)(3)	9,473	PERSONAL CARE ITEM RELIEF PROGRAM, PURCHASE OF BIBLES, THANKSGIVING DINNER FOOD PROGRAM, FOOD PANTRY
(87) MUSKEGON RIVER WATERSHED ASSEMBLY FERRIS STATE UNIVERSITY 1009 CAMPUS DRIVE JOH 200 BIG RAPIDS,MI493072280	38-3523819	501(C)(3)	15,000	MUSKEGON RIVER KEEP IT COOL FUNDRAISING CAMPAIGN
(88) NATIONAL CHRISTIAN FOUNDATION OF WEST MICHIGAN 4670 E FULTON STREET SUITE 204 ADA,MI49301	58-1493949	501(C)(3)	25,666	DISSOLVE AND TRANSFER BALANCE OF YOUTH FOR CHRIST FOUNDATION OF WEST MICHIGAN FUND
(89) NEW ERA CHRISTIAN SCHOOL 1901 S OAK AVENUE NEW ERA,MI49446	38-1547024	501(C)(3)	23,025	SUPPORT CHRISTIAN LEARNING CENTER SERVICES AND "SUPPORT SERVICES" OPERATIONS AT NECS, GENERAL OPERATING SUPPORT
(90) NORTH MUSKEGON PUBLIC SCHOOLS 1600 MILLS AVENUE NORTH MUSKEGON,MI49445		501(C)(3)	14,025	"LAUNCH INTO THE FUTURE" EXPENSES, FRENCH STUDENT PROGRAM, TEACHER MINI-GRANTS
(91) OCEANA COUNTY HOUSING COMMISSION NONPROFIT CORPORATION 100 STATE ST HART,MI49420	45-3576131	501(C)(3)	10,000	MEARS FEASIBILITY STUDY
(92) OUR LADY OF GRACE CATHOLIC CHURCH 451 S GETTY STREET MUSKEGON,MI49441		501(C)(3)	9,600	GENERAL OPERATING SUPPORT
(93) OUT SIDE IN INC 12511 152ND AVENUE GRAND HAVEN,MI49417	27-4898039	501(C)(3)	10,640	MENDING FENCES, SPONSOR A CHILD
(94) PATHWAYS MI INC 1760 WELLS AVE MUSKEGON,MI49442	38-2118103	501(C)(3)	5,880	COUNSELING, EDUCATION AND SUPPORT FOR BIRTH AND ADOPTIVE PARENTS
(95) PENTWATER HISTORICAL SOCIETY PO BOX 54 PENTWATER,MI49449	38-2477422	501(C)(3)	25,000	REFURBISHMENT AND OTHER UPGRADE EXPENSES TO PREPARE BUILDING FOR PENTWATER HISTORICAL SOCIETY RELOCATION
(96) PIONEER RESOURCES 1145 E WESLEY MUSKEGON,MI49442	38-1367329	501(C)(3)	27,955	SUPPORT THE RESIDENTS OF PIONEER HOUSE IN COMMUNITY INVOLVEMENT ACTIVITIES, INFLATABLE SCREEN FOR MOVIES ON THE BEACH/OTHER EVENTS
(97) PLANNED PARENTHOOD OF WEST AND NORTHERN MICHIGAN INC 209 E APPLE AVENUE MUSKEGON,MI49442	38-1782520	501(C)(3)	16,500	FUNDING TO PROVIDE VASECTOMIES/OTHER LAB FEES, SAFER CHOICES PROGRAM
(98) POUND BUDDIES ANIMAL SHELTER & ADOPTION CENTER 1300 E KEATING AVENUE MUSKEGON,MI49442	38-3590598	501(C)(3)	11,845	PURCHASING A NEW MICROCHIP SCANNER AND COMMERCIAL WASHER/DRYER, ONE-TIME SUPPORT FOR REORGANIZATION AND PROFESSIONAL STAFF
(99) REVIVAL FIRE MINISTRIES INTERNATIONAL 5970 AVALON DRIVE APT 112 MUSKEGON,MI49444			11,200	TO SUPPORT THE BUS MINISTRY, GENERAL OPERATING SUPPORT
(100) ROCKET SCHOLARS FOUNDATION 991 W GILES ROAD MUSKEGON,MI49445		501(C)(3)	15,355	COVER COSTS ASSOCIATED WITH THE JANUARY 17TH FUNDRAISER
(101) SANDCASTLES CHILDREN'S MUSEUM 129 EAST LUDINGTON AVENUE PO BOX 595 LUDINGTON,MI49431	35-2340348	501(C)(3)	11,011	AVIATION, TRAVEL, AND CULTURE - TO PARTIALLY FUND A MAJOR NEW EXHIBIT AT THE MUSEUM, FINAL PAYMENT ON LAND CONTRACT FOR BUILDING
(102) SAUGATUCK DUNES COASTAL ALLIANCE PO BOX 1013 SAUGATUCK,MI49453	26-0503609	501(C)(3)	25,000	THE CONCERNED CITIZENS FOR SAUGATUCK DUNES STATE PARK TO SUPPORT THE LEGAL FUND
(103) SENIOR RESOURCES OF WEST MICHIGAN 560 SEMINOLE RD MUSKEGON,MI49444	38-2048765	501(C)(3)	22,950	PURCHASE WISHLIST ITEMS FOR FRAIL AND ELDERLY, SECRET SANTA GIFTS FOR (10) FRAIL ELDERS WHO LIVE ALONE
(104) SOUTHSIDE VINEYARD CHRISTIAN FELLOWSHIP 1040 26TH STREET SW GRAND RAPIDS,MI49509	38-2904463	501(C)(3)	8,400	GENERAL OPERATING SUPPORT
(105) SPECTRUM HEALTH LUDINGTON HOSPITAL ONE ATKINSON DR LUDINGTON,MI49431	38-1359266	501(C)(3)	15,331	SUPPORT OF HOSPITAL OPERATIONS, GENERAL OPERATING SUPPORT
(106) SPRING ARBOR UNIVERSITY OFFICE OF FINANCIAL AID 106 E MAIN STREET SPRING ARBOR,MI49283	38-1359569	501(C)(3)	11,500	FUNDING FOR SCHOLARSHIPS
(107) ST ALBAN'S EPISCOPAL CHURCH 2065 W GILES ROAD MUSKEGON,MI49445	38-2690038	501(C)(3)	6,000	GENERAL OPERATING SUPPORT
(108) ST CATHERINE'S CHURCH 3376 THOMAS STREET RAVENNA,MI49451		501(C)(3)	20,000	ST. CATHERINE'S ROOF PROJECT, SUPPORT FOR ST. CATHERINE'S SCHOOL
(109) ST GREGORY'S EPISCOPAL CHURCH 1200 SEMINOLE RD MUSKEGON,MI49441	38-6062728		26,180	BOILER/HEATING SYSTEM UPGRADES, GENERAL OPERATING SUPPORT, QUARTERLY PAYMENTS
(110) ST JAMES CATHOLIC CHURCH 5179 DOWLING STREET MONTAGUE,MI49437		501(C)(3)	10,090	MAINTENANCE AND UPKEEP OF ST. JOHNS CEMETERY IN CLAYBANKS TOWNSHIP, CATHOLIC EDUCATION SUPPORT
(111) ST PAUL'S EPISCOPAL CHURCH 1006 3RD STREET ATTN TREASURER MUSKEGON,MI49440	38-1568900	501(C)(3)	14,400	TO SUPPORT THE "FEEDING THE SOUL OF THE CITY" CONCERTS, CHURCH RESTORATION PROJECT, 2012 DIOCESAN APPORTIONMENT AMOUNT DUE
(112) TEMPLE UNITED METHODIST CHURCH 2500 JEFFERSON MUSKEGON HTS,MI49444		501(C)(3)	7,250	PATHFINDERS "REAL" SUMMER PROGRAM 2013
(113) THE MUSKEGON RETAIL INCUBATOR 458 WEST WEBSTER AVE MUSKEGON,MI49440	27-1616749	501(C)(3)	20,083	COMPLETING CAMPAIGN AND BEGINNING DISSOLUTION PROCESS
(114) THE SALVATION ARMY 1221 SHONAT MUSKEGON,MI49442	38-2699000	501(C)(3)	7,800	AED IN RESPONSE TO THE COMMUNITY NEEDS WISH LIST, FOOD PANTRY, HOLIDAY MEALS, GENERAL OPERATING SUPPORT
(115) USS LST 393 PRESERVATION ASSOCIATION 560 MART STREET MUSKEGON,MI49440	20-4531853	501(C)(3)	5,700	"SHIP'S SHOWERS", FLAGS FOR THE LST, GENERAL OPERATING SUPPORT
(116) UNITED WAY OF THE LAKESHORE 31 E CLAY MUSKEGON,MI49442	38-1426895	501(C)(3)	37,310	SUPPORT NEW AND EMERGING PROGRAMS FOR MUSKEGON COUNTY, ANNUAL CAMPAIGN, GENERAL OPERATING SUPPORT
(117) USS SILVERSIDES SUBMARINE MUSEUM 1346 BLUFF PO BOX 1692 MUSKEGON,MI49443	38-2899689	501(C)(3)	10,100	THE USS FLIER EXHIBITION, GENERAL OPERATING SUPPORT
(118) VOLUNTEER CENTER OF WEST MICHIGAN 31 E CLAY AVE MUSKEGON,MI49442	38-3030970	501(C)(3)	10,130	PROMOTE AND SUPPORT VOLUNTEERISM IN MUSKEGON COUNTY
(119) WALKER MEMORIAL LIBRARY 1522 RUDDIMAN DRIVE N MUSKEGON,MI49445	03-0554541	501(C)(3)	6,480	GENERAL OPERATING SUPPORT
(120) WAYNE STATE UNIVERSITY FINANCIAL AID OFFICE 540 CANFIELD-R 1374 DETROIT,MI48201	38-6028429	501(C)(3)	150,000	FUNDING FOR SCHOLARSHIPS, GENERAL OPERATING SUPPORT
(121) WAYPOINT ACADEMY 421 W IONIA ST LANSING,MI48933		501(C)(3)	23,738	STAFF APPRECIATION DINNER, GENERAL OPERATING SUPPORT
(122) WEST MICHIGAN FAIR ASSOCIATION PO BOX 404 502 N WILLIAM STREET LUDINGTON,MI49431	38-1849651	501(C)(3)	40,000	SIGNAGE
(123) WEST MICHIGAN SYMPHONY 360 W WESTERN AVE STE 200 MUSKEGON,MI49440	38-6092131	501(C)(3)	109,670	TO SUPPORT THE WMS MUSIC CENTER, PURCHASE A STEINWAY PIANO, SUPPORT ANNUAL CONCERT SERIES, SUPPORT FOR CLICK CLACK MOOSIC
(124) WEST MICHIGAN TRAILS AND GREENWAY COALITION PO BOX 325 COMSTOCK PARK,MI49321		501(C)(3)	25,000	CONNECTING COMMUNITIES; COMPLETING THE VISION: A CAMPAIGN FOR WEST MICHIGAN'S TRAILS & GREENWAYS
(125) WEST SHORE COMMUNITY COLLEGE FOUNDATION ADMIN ASSISTANT 3000 N STILES ROAD BOX 277 SCOTTVILLE,MI49454	23-7128810	501(C)(3)	3,000	DIRECTOR'S CIRCLE OF THE PERFORMING ARTS PROGRAM, CHALLEGE GRANT TO SUPPORT THE DR. RICK PLUMMER SCHOLARSHIP FUND
(126) WESTERN MICHIGAN CHRISTIAN HIGH SCHOOL 455 E ELLIS RD MUSKEGON,MI49441	38-3488222	501(C)(3)	112,435	SUPPORT FAMILIES THAT CANNOT PAY THE FULL TUITION COST, TEACHER MINI-GRANTS, SUPPORT STAFF ENHANCEMENT PROJECTS
(127) WHITE LAKE AREA COMMMUNITY EDUCATION 541 SLOCUM STREET WHITEHALL,MI49461	38-6002973	501(C)(3)	5,000	CERTIFIED NURSE AIDE TRAINING FOR WHITE LAKE AREA (MONTAGUE/WHITEHALL) RESIDENTS
(128) WHITE LAKE CHAMBER OF COMMERCE AMY VANLOON 124 W HANSON WHITEHALL,MI49461	38-1948640	501(C)(3)	5,000	WHITE LAKE COMMUNITY SIGN PROJECT
(129) WHITEHALL DISTRICT SCHOOLS 541 SLOCUM STREET WHITEHALL,MI49461		501(C)(3)	10,847	TEACHER AND STUDENT AWARDS, TEACHER MINI-GRANTS, MUSKEGON OPPORTUNITY SERVICE AGREEMENT
(130) WOMEN'S RIGHTS INTERNATIONALTHE TIDES CENTER PO BOX 4275 ALBUQUERQUE,NM87196	94-3213100	501(C)(3)	8,000	NORTHERN UGANDA HUMAN RIGHTS PROJECT
(131) ZONTA CLUB OF LUDINGTON AREA TREASURER PO BOX 101 LUDINGTON,MI49431			5,500	WSCC SCHOLARSHIPS, ZONTA'S WOMEN'S RESOURCE CENTER, ZONTA INTERNATIONAL SERVICE PROJECTS, "JUST SAY NO" CAMPAIGN

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

131

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2013

Page 2

Part III

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant
(1) SCHOLARSHIPS	311	669,654

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation

Schedule I (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)CHRIS A MCGUIGANPRESIDENT/SECRETARY	(i) (ii)	152,410 0	0 0	0 0	0 0	0 27,843	152,410 27,843	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....	X	1	10,000	FAIR MARKET VALUE
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	29	351,892	MKT CLOSE - DATE OF GIFT
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that

it must hold for at least three years from the date of the initial contribution, and which is not required to be used

for exempt purposes for the entire holding period? ..................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

If "Yes," describe in Part II.

If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2013)

Page 2

Part II

Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation

Schedule M (Form 990) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S STAFF AND CIRCULATED IN DRAFT FORM TO DIRECTORS FOR COMMENT.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS AND TOP MANAGEMENT ANNUALLY COMPLETE CONFLICT OF INTEREST QUESTIONNAIRES WHICH ARE REVIEWED BY THE CHAIRMAN FOR COMPLIANCE WITH FOUNDATION POLICY.
FORM 990, PART VI, SECTION B, LINE 15	THE PERSONNEL COMMITTEE CONSISTING OF FOUNDATION TRUSTEES ANNUALLY REVIEWS THE WAGES OF ALL EMPLOYEES UTILIZING COMPARABILITY DATA FROM THIRD PARTY SOURCES FOR PURPOSES OF RECOMMENDING TO THE BOARD ANY COMPENSATION ADJUSTMENTS.
FORM 990, PART VI, SECTION C, LINE 19	INFORMATION REGARDING GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE ORGANIZATION IS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:	FUNDS HELD AS COMMUNITY SERVICE - NET INCREASE IN ASSETS -674,966. SMASH WINE BAR NET CHANGE IN ASSETS -107,836. CHANGE IN VALUE OF CHARITABLE LEAD TRUST 22,200.
PART XI, LINE 2C	THE AUDIT COMMITTEE OF THE FOUNDATION IS RESPONSIBLE FOR OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT AND REVIEW OF THE AUDITORS' REPORT, MEETING AS NECESSARY DURING THE YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

COMMUNITY FOUNDATION FOR MUSKEGON COUNTY

Employer identification number

38-6114135

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) End-of-year assets
(1) MORRIS STREET LLC 425 W WESTERN AVENUE SUITE 200 MUSKEGON,MI49440	REAL PROPERTY OWNERSHIP	MI	2,362,085

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets		Yes	No
(1) DOWNTOWN MUSKEGON DEVELOPMENT CORPORATION 425 W WESTERN AVENUE SUITE 200 MUSKEGON,MI494401101 36-4505998	SALE OF DOWNTOWN MUSKEGON, MI PARCELS FOR REDEVELOPMENT OF CITY CORE.	MI		C	-37,839	554,729	34.920 %		No
(2) PKT TWELVE INC 425 W WESTERN AVENUE SUITE 200 MUSKEGON,MI494401101 38-3272951	RESTAURANT AND WINE BAR	MI		C	-113,760	129,790	100.000 %		No

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved
(1) PKT TWELVE INC DBA SMASH WINE BAR AND BISTRO	D	222,889

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

Software ID:
Software Version: