Form990
Click to see attachment
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)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
BCheck if applicable:
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 $ 156,108,464
F Name and address of principal officer:
CHRIS MCGUIGAN
425 W WESTERN AVE SUITE 200
MUSKEGON,MI49440
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.CFFMC.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
501(C)3
L Year of formation: 1961
M State of legal domicile: MI
Part I
Summary
Activities & Governance 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 MediumBullet
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 2014 (Part V, line 2a) ...... 5 58
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
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 10,707,982 15,165,887
9 Program service revenue (Part VIII, line 2g) ......... 430,257 405,762
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 4,584,195 21,364,966
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 379,848 275,160
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 16,102,282 37,211,775
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 8,262,945 9,418,223
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) 1,304,482 1,408,274
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet491,547    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,226,125 1,120,796
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 10,793,552 11,947,293
19 Revenue less expenses. Subtract line 18 from line 12....... 5,308,730 25,264,482
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 143,522,556 156,575,533
21 Total liabilities (Part X, line 26)............. 17,350,477 17,910,946
22 Net assets or fund balances. Subtract line 21 from line 20..... 126,172,079 138,664,587
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
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
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) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
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 ..............
1
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
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
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 $ 2,407,759 including grants of $ 2,151,373 ) (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 $ 2,545,840 including grants of $ 2,274,751 ) (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 $ 2,988,634 including grants of $ 2,670,395 ) (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 $ 2,598,389 including grants of $ 2,321,704 ) (Revenue $   )
EDUCATION; ENVIRONMENT; EMERGING COMMUNITY NEEDS
4d Other program services (Describe in Schedule O.)
(Expenses $ 2,598,389 including grants of $ 2,321,704 ) (Revenue $   )
4e Total program service expensesMediumBullet10,540,622
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
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..........
3
 
No
4
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........
4
 
No
5
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............................
5
 
No
6
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 IClick to see attachment........................
6
Yes
 
7
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 IIClick to see attachment...
7
 
No
8
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....................
8
Yes
 
9
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 IVClick to see attachment..............
9
 
No
10
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 VClick to see attachment......
10
Yes
 
11
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.
a
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
 
b
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 VIIClick to see attachment.......
11b
 
No
c
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 VIIIClick to see attachment.......
11c
 
No
d
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 IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
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 XClick 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
 
No
b
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
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
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
 
No
15
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
15
 
No
16
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...
16
 
No
17
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) ....
17
 
No
18
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............
18
 
No
19
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...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
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
23
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
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
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
 
 
d
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), 501(c)(4), and 501(c)(29) 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
 
No
b
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
 
No
26
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 "Yes," complete Schedule L, Part II................
26
 
No
27
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.........
27
 
No
28
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
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
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
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
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
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
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
33
Yes
 
34
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
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
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
 
No
36
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
36
 
No
37
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 VIClick to see attachment
37
 
No
38
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. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
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
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
66
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
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 ..................
2a
58
b
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)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
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)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
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?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
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?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
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
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
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
 
 
b
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
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
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
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
21
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.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
21
2
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? .................
2
 
No
3
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? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
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? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
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.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
Yes
 
b
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
 
b
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
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
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
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
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?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
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
 
No
b
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
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MI
18
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.
19
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.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletTHE ORGANIZATION

425 WESTERN AVE NO 200
MUSKEGON,MI494401101 (231) 722-4538
Form 990 (2014)
Form 990 (2014)
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.

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

RoundBullet 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.

RoundBullet 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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) RICHARD W PETERS MD........................................................................
CHAIR
 1.00
.......................   		X   X       0 0 0
(2) SUSAN MESTON PHD........................................................................
VICE CHAIR
 1.00
.......................   		X   X       0 0 0
(3) JAN DEUR........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(4) WES EKLUND........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(5) AMY HEISSER........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(6) CHARLES E TRIP JOHNSON........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(7) DICK KAMPS MD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(8) KATHLEEN LONG........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(9) MARVIN NASH........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(10) DALE K NESBARY PHD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(11) KATRINA OLSON MD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(12) KAY OLTHOFF........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(13) ASALINE SCOTT........................................................................
TREASURER
 1.00
.......................   		X   X       0 0 0
(14) MICHAEL SOIMAR........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(15) ROGER SPOELMAN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(16) ALAN STEINMAN PHD........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(17) JOHN SYTSEMA........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
Form 990 (2014)
Form 990 (2014)
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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) KATHLEEN TYLER........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(19) JAMES WATERS........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(20) DEANNA R BURT-JOHNSON........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(21) THOMAS G WITT........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(22) CHRIS A MCGUIGAN........................................................................
PRESIDENT/SECRETARY
 40.00
.......................   		    X       155,221 0 27,470
(23) ANN VAN TASSELL........................................................................
VICE PRESIDENT FINANCE
 40.00
.......................   		    X       97,670 0 0
(24) ROBERT CHAPLA........................................................................
VICE PRESIDENT DEVELOPMENT
 40.00
.......................   		    X       102,719 0 0












1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 355,610 0 27,470
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet2
Yes
No
3
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 ..............
3
 
No
4
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...........................
4
Yes
 
5
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 ........
5
 
No
Section B. Independent Contractors
1
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
REVEL

900 THIRD STREET SUITE 200
MUSKEGON,MI49440 		MARKETING 125,584
MORSE MARKETING CONNECTIONS

875 WHISPERING OAKS LANE
MUSKEGON,MI49445 		GRANT MANAGEMENT 101,771
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet2
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		15,165,887
g Noncash contributions included in lines
1a-1f:$ 		7,209,565
h Total. Add lines 1a-1f.......MediumBullet 15,165,887
Program Service RevenueAmt Business Code
2a FRAUENTHAL CENTER FOR THE PERFORM 711190 405,762 405,762    
b
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 405,762
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 3,103,995     3,103,995
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 137,157,660  
b Less: cost or other basis and sales expenses 118,896,689  
c Gain or (loss) 18,260,971  
d Net gain or (loss)..........MediumBullet 18,260,971 18,260,971    
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..MediumBullet      
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...MediumBullet        
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..MediumBullet        
Miscellaneous Revenue Business Code
11a OTHER REVENUE 561000 179,465 179,465    
b RENTAL REVENUE 531190 95,695 95,695    
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 275,160
12 Total revenue. See Instructions......MediumBullet 37,211,775 18,941,893 0 3,103,995
Form 990 (2014)
Form 990 (2014)
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 domestic organizations and domestic governments. See Part IV, line 21 .... 8,704,888 8,704,888
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 713,335 713,335
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. 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 .... 1,107,639 326,209 608,724 172,706
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 40,480 3,408 26,164 10,908
9 Other employee benefits ....... 137,449 5,495 107,031 24,923
10 Payroll taxes ........... 122,706 62,927 46,567 13,212
11 Fees for services (non-employees):        
a Management ......        
b Legal .........        
c Accounting ........... 10,600   10,600  
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) .... 3,000 3,000    
12 Advertising and promotion .... 87,682 12,326 56,797 18,559
13 Office expenses ....... 33,142 13,710 19,432  
14 Information technology ...... 12,795   12,795  
15 Royalties ..        
16 Occupancy ........... 152,048 113,901 38,147  
17 Travel ............ 3,347   3,347  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 24,011 945 23,066  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 288,639 276,166 12,473  
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 COMMUNITY SERVICE NET E 612,329 612,329    
b MISCELLANEOUS 254,155 5,691 248,464  
c REPAIRS AND MAINTENANCE 93,011 93,011    
d CONTRACTED SERVICES 69,564   69,564  
e All other expenses -545,172 -428,364 -368,047 251,239
25 Total functional expenses. Add lines 1 through 24e 11,947,293 10,540,622 915,124 491,547
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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 826,345 1 1,579,321
2 Savings and temporary cash investments ......... 7,543,434 2 6,086,201
3 Pledges and grants receivable, net ...........   3  
4 Accounts receivable, net ............. 299,789 4 236,708
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 ............. 3,935,661 7 3,469,072
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 14,070,960
b Less: accumulated depreciation ..... 10b 7,263,353 6,981,463 10c 6,807,607
11 Investments—publicly traded securities .......... 120,117,907 11 134,613,664
12 Investments—other securities. See Part IV, line 11 ..... 3,506,072 12 3,560,344
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 311,885 15 222,616
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 143,522,556 16 156,575,533
Liabilities 17 Accounts payable and accrued expenses ......... 185,739 17 94,649
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 .... 851,655 24 1,597,107
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.................... 16,313,083 25 16,219,190
26 Total liabilities. Add lines 17 through 25......... 17,350,477 26 17,910,946
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 125,860,194 27 138,441,971
28 Temporarily restricted net assets ........... 311,885 28 222,616
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet 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 ........... 126,172,079 33 138,664,587
34 Total liabilities and net assets/fund balances ........ 143,522,556 34 156,575,533
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
37,211,775
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
11,947,293
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
25,264,482
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
126,172,079
5
Net unrealized gains (losses) on investments ...............
5
-15,153,074
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
2,381,100
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
138,664,587
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
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:
b
Were the organization’s financial statements audited by an independent accountant?
2b
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:
c
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?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
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? .................
3a
 
No
b
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.
3b
 
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
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.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
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.)
10
11
a
b
c
d
e
f
Enter the number of supported organizations .............................  
g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total    

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 4,687,349 4,102,708 6,901,678 7,660,986 12,380,875 35,733,596
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 4,687,349 4,102,708 6,901,678 7,660,986 12,380,875 35,733,596
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. 35,733,596
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
7 Amounts from line 4.. 4,687,349 4,102,708 6,901,678 7,660,986 12,380,875 35,733,596
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 2,137,098 2,638,156 3,081,673 3,605,968 3,103,995 14,566,890
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 VI.)..            
11 Total support Add lines 7 through 10. 50,300,486
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
71.040 %
15
15
68.390 %
16a
b
17a
b
18
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) 2014
Schedule A (Form 990 or 990-EZ) 2014
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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (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 VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors (explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7   Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2014 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2014 		(iii)
Distributable
Amount for 2014
1 Distributable amount for 2014 from Section C, line
6 		 
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		  
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2014 distributable amount  
i Carryover from 2009 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2014 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2014 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2014, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		  
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......  
e From 2014.......  
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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





Form 990-PF




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
Special Rules
......... 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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY
  		Employer identification number

38-6114135
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


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY
  		Employer identification number

38-6114135
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) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY
  		Employer identification number

38-6114135
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. 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 (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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) (2014)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet 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.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 (b) Funds and other accounts
1 Total number at end of year ......... 237  
2 Aggregate value of contributions to (during year) 7,345,658  
3 Aggregate value of grants from (during year) 1,688,854  
4 Aggregate value at end of year ........ 24,360,210  
5
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? ............
6
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? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
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)? .......................................
9
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.
1a
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.
b
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)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
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:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
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) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?........
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.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
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 .... 9,040,256 8,516,825 8,146,054 8,664,671 7,823,753
b Contributions ........ 2,798,770 219,452 75,589 390,535 141,901
c Net investment earnings, gains, and losses 504,177 922,058 894,405 -381,792 994,991
d Grants or scholarships ..... 433,620 618,079 599,223 527,360 -295,974
e Other expenditures for facilities
and programs ........ 		         
f Administrative expenses ....          
g End of year balance ...... 11,909,583 9,040,256 8,516,825 8,146,054 8,664,671
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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 (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   1,281,000 1,281,000
b Buildings ................   10,890,810 5,791,542 5,099,268
c Leasehold improvements ............        
d Equipment ................   1,899,150 1,471,811 427,339
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 6,807,607
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other 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.)Small Bullet  
Part VIII
Investments—Program 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.)Small Bullet  
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.)...........Small Bullet  
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 1,493,035
FUNDS HELD AS AGENCY ENDOWMENTS 11,909,583
LIABILITY FOR FUNDS HELD AS COMMUNITY SERVICE 2,816,572






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 16,219,190
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) 2014

Schedule D (Form 990) 2014
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 26,234,744
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -15,153,077
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 6,961,059
e Add lines 2a through 2d ..................... 2e -8,192,018
3 Subtract line 2e from line 1..................... 3 34,426,762
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 2,785,013
c Add lines 4a and 4b....................... 4c 2,785,013
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 37,211,775
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 8,133,711
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 1,535,257
e Add lines 2a through 2d...................... 2e 1,535,257
3 Subtract line 2e from line 1..................... 3 6,598,454
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 5,348,839
c Add lines 4a and 4b....................... 4c 5,348,839
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 11,947,293
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 ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS AND NOT IN FURTHERANCE OF THE PURPOSE FOR WHICH IT WAS GRANTED EXEMPTION. 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 2010 THROUGH 2014, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2014. 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, 2014 AND 2013, 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 148,203. PENNIES FROM HEAVEN FOUNDATION #46-1452896 REVENUES SEPARATELY REPORTED 6,304,604. REVENUES FROM SMASH WINE BAR REPORTED SEPARATELY UNDER EIN #38-3272951 401,517. RESTRICTIONS SATISFIED BY CHARITABLE LEAD TRUST RECEIPTS 106,735.
PART XI, LINE 4B - OTHER ADJUSTMENTS: COMMUNITY SERVICES GIFTS & CONTRIBUTIONS 2,785,013.
PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF THE PAUL C. JOHNSON FOUNDATION #38-2919769 SEPARATELY REPORTED 81,614. RENTAL EXPENSES - WESTERN AVENUE PROPERTIES 101,897. EXPENSES OF THE PENNIES FROM HEAVEN FOUNDATION SEPARATELY REPORTED 851,937. EXPENSES FROM SMASH WINE BAR REPORTED SEPARATELY UNDER EIN # 38-3272951 499,809.
PART XII, LINE 4B - OTHER ADJUSTMENTS: COMMUNITY SERVICES NET EXPENSES 612,329. COMMUNITY SERVICES GRANTS 4,736,510.
Schedule D (Form 990) 2014

Additional Data


Software ID:  
Software Version:  




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
2014
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
1
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? ....................................
2
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 Domestic Organizations and Domestic Governments. 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 section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) ADAPTIVE SPORTS ASSOCIATION
PO BOX 1884
DURANGO,CO81302 		94-6174016 501(C)(3) 10,000       GENERAL OPERATING SUPPORT
(2) ALLIANCE FOR ECONOMIC SUCCESS
395 THIRD ST
MANISTEE,MI49660 		20-8656518 501(C)(3) 12,800       TO REIMBURSE FOR EXPENSES
(3) AMERICAN RED CROSS
1050 FULLER AVE N E
GRAND RAPIDS,MI49503 		53-0196605 501(C)(3) 17,920       SENIOR TRANSPORTATION
(4) ARCADIA TOWNSHIP
3422 LAKE STREET
ARCADIA,MI49613 		  10,050       IN SUPPORT OF THE GLOVER'S LAKE ROAD PROJECT
(5) ARTS COUNCIL OF WHITE LAKE
106 E COLBY ST
WHITEHALL,MI49461 		38-2614596 501(C)(3) 7,365       SUPPORT OF THE ARTS IN WHITE LAKE
(6) BIG BROTHERS BIG SISTERS OF THE LAKESHORE INC
4265 GRAND HAVEN RD SUITE 201
MUSKEGON,MI49441 		38-1918631 501(C)(3) 9,749       TO SUPPORT LOCAL YOUTH
(7) BRIDGE TO LIFE MINISTRIES
17194 VAN WAGONER RD
SPRING LAKE,MI49456 		38-2473833 501(C)(3) 10,000       GENERAL OPERATING SUPPORT
(8) CALVARY CHRISTIAN SCHOOLS
5873 KENDRA ROAD
FRUITPORT,MI49415 		30-0713163 501(C)(3) 31,850       SCHOOL SUPPORT
(9) CARITAS FOOD PANTRY
85 MADISON STREET PO BOX 68
CUSTER,MI49405 		46-0556363   8,810       FOOD PANTRY
(10) CATHOLIC CHARITIES WEST MICHIGAN
1095 THIRD ST STE 125
MUSKEGON,MI49441 		38-3012473 501(C)(3) 10,599       SUPPORT LOCAL FAMILIES
(11) CATHOLIC YOUTH FOUNDATION USA
415 MICHIGAN AVE NE STE 40
WASHINGTON,DC20017 		52-1651702 501(C)(3) 100,000       NATIONAL CATHOLIC YOUTH CONFERENCE
(12) CITY OF LUDINGTON - CITY MANAGER
400 S HARRISON STREET
LUDINGTON,MI49431 		38-6004706 501(C)(3) 5,470       DOG PARK AND WATERFRONT SCULPTURE PARK
(13) CITY OF MANISTEE
70 MAPLE STREET
MANISTEE,MI49660 		  9,754       VETERANS PARK SUPPORT
(14) CITY OF MUSKEGON
PO BOX 536
MUSKEGON,MI494430536 		38-6004522 501(C)(3) 93,111       DEBT SERVICE OF THE SMART ZONE AND THE POWER OF PRODUCE CLUB
(15) CITY OF WHITEHALL - HOWMET PLAYHOUSE
405 E COLBY
WHITEHALL,MI49461 		38-6004748   15,740       SUPPORT THE THEATRE
(16) COALITION FOR COMMUNITY DEVELOPMENT
PO BOX 4618
MUSKEGON,MI49444 		75-3204979 501(C)(3) 14,333       OPERATION HEALTHY HEIGHTS
(17) COMMUNITY ACCESS LINE OF THE LAKESHORECALL 211
560 SEMINOLE ROAD
MUSKEGON,MI49444 		38-3171086 501(C)(3) 6,632       211 HEALTH NAVIGATION IMPROVEMENT
(18) COMMUNITY ENCOMPASS
1105 TERRACE ST
MUSKEGON,MI49442 		38-3279226 501(C)(3) 51,718       ASSET BASED COMMUNITY DEVELOPMENT
(19) COUNCIL OF MICHIGAN FOUNDATIONS
1 S HARBOR AVENUE SUITE 3
GRAND HAVEN,MI49417 		38-6263347 501(C)(3) 11,000       2014 ANNUAL MEMBERSHIP DUES
(20) COUNTY OF MUSKEGON
173 E APPLE AVE 104
MUSKEGON,MI49442 		501(C)(3) 16,989       BASSMASTER EVENT
(21) COVE (COMMUNITIES OVERCOMING VIOLENT ENCOUNTERS)
906 E LUDINGTON AVENUE
LUDINGTON,MI49431 		38-2243550 501(C)(3) 273,351       SUPPORT COVE
(22) CRU (CAMPUS CRUSADE FOR CHRIST)
100 LAKE HART DRIVE
ORLANDO,FL32832 		95-6006173 501(C)(3) 8,425       LAUREN HOWARD FOR AN INTERNSHIP WITH CRU
(23) DETROIT EDUCATIONAL TELEVISION FOUNDATION
1 CLOVER COURT
WIXOM,MI48393 		38-1440200 501(C)(3) 5,000       GREAT LAKES NOW PROGRAMMING
(24) DISABILITY NETWORK WEST MICHIGAN
27 E CLAY AVENUE
MUSKEGON,MI49442 		38-3476797 501(C)(3) 7,500       PERE MARQUETTE ACCESS
(25) DOWNTOWN DEVELOPMENT CORPORATION
425 W WESTERN AVENUE SUITE 200
MUSKEGON,MI49440 		36-4505998 501(C)(3) 1,636,495       MUSKEGON FARMERS MARKET
(26) EARNEST C BROOKS CHAPEL FUND INC
2540 CENTRAL AVE
WYOMING,MI49519 		35-2199608 501(C)(3) 436,929       BROOKS CHAPEL EXPENDITURES
(27) EVERY WOMAN'S PLACE
1221 W LAKETON AVENUE
MUSKEGON,MI49441 		38-2072675 501(C)(3) 7,360       GENERAL OPERATING SUPPORT
(28) FAMILY PROMISE OF THE LAKESHORE
1275 KENNETH STREET
MUSKEGON,MI49442 		26-2655248 501(C)(3) 5,600       FORMALIZING LIFE SKILLS PROGRAM
(29) FIGHT FOR SIGHT INC
381 PARK AVENUE SOUTH SUITE 381
NEW YORK,NY10016 		23-7085732   75,000       FIGHT FOR SIGHT SUMMER STUDENT FELLOWSHIPS
(30) FIRST BAPTIST CHURCH OF
1070 S QUARTERLINE ROAD
MUSKEGON,MI49442 		38-6007963 501(C)(3) 5,000       MISSION WORK
(31) FIRST CONGREGATIONAL CHURCH
1201 JEFFERSON
MUSKEGON,MI494412089 		38-1363563 501(C)(3) 69,640       GENERAL OPERATING SUPPORT
(32) FIRST EVANGELICAL LUTHERAN CHURCH ELCA
1206 WHITEHALL RD
MUSKEGON,MI49445 		  16,000       GENERAL OPERATING SUPPORT
(33) FOREST PARK COVENANT CHURCH
3815 HENRY STREET
MUSKEGON,MI49441 		38-1415399 501(C)(3) 6,860       SUPPORT THE CHURCH
(34) FOUNDATION FOR MUSKEGON COMMUNITY COLLEGE
221 S QUARTERLINE
MUSKEGON,MI49442 		38-2363598 501(C)(3) 14,600       STUDENT RETENTION
(35) FRIENDS OF HACKLEY PUBLIC LIBRARY
316 W WEBSTER
MUSKEGON,MI49440 		38-2555349 501(C)(3) 5,190       SUPPORT INSTALLATION OF A HEARING LOOP SYSTEM IN THE COMMUNITY GATHERING SPACE
(36) FRIENDS OF WALKER MEMORIAL LIBRARY INC
1522 RUDDIMAN
MUSKEGON,MI49445 		03-0554541 501(C)(3) 6,480       GENERAL OPERATING SUPPORT
(37) FRUITPORT LIONS - SHORELINE BRANCH PRESIDENT
2349 E COLUMBIA
MUSKEGON,MI49444 		38-3300021 501(C)(3) 19,857       LOVE COMMUNITY GARDEN
(38) GIRL SCOUTS OF MICHIGAN SHORE TO SHORE COUNCIL
3275 WALKER AVENUE NW
GRAND RAPIDS,MI49544 		38-1366924 501(C)(3) 21,598       GENERAL OPERATING SUPPORT FOR COUNTY SCOUTING
(39) GOLDEN TOWNSHIP
PO BOX 26
MEARS,MI49436 		38-1982488 501(C)(3) 25,373       PARK DEVELOPMENT
(40) GOODWILL INDUSTRIES OF WEST MICHIGAN INC
271 E APPLE AVENUE
MUSKEGON,MI49442 		38-1357148 501(C)(3) 62,559       TO SUPPORT THE PROSPERITY CENTER 2014 BUDGET AND FUNDING
(41) GRAND RAPIDS BALLET COMPANY
341 ELLSWORTH SW
GRAND RAPIDS,MI49503 		38-2026127 501(C)(3) 5,000       SWAN LAKE EDUCATIONAL EXCURSION
(42) GRAND VALLEY STATE ANNIS WATER RESOURCE INSTITUTE
740 W SHORELINE DRIVE
MUSKEGON,MI49441 		38-1684280 501(C)(3) 45,780       TO SUPPORT THE DATA NECESSARY TO PRODUCE THE SUMMARY OF USE REPORT FOR THE 2014 SEASON ONBOARD THE W.G. JACKSON
(43) GRAND VALLEY STATE UNIVERSITY
1 CAMPUS DRIVE
ALLENDALE,MI494019403 		38-1684280 501(C)(3) 24,100       GVSU ANNIS WATER RESOURCES
(44) GREATER MUSKEGON WOMAN'S CLUB
280 W WEBSTER AVENUE
MUSKEGON,MI49440 		38-1363567 501(C)(3) 13,185       BALLROOM LIGHTING PRESERVATION PROJECT
(45) HABITAT FOR HUMANITY OF MASON COUNTY
3408 WEST US 10
LUDINGTON,MI49431 		38-3027383 501(C)(3) 31,092       GENERAL OPERATING SUPPORT
(46) HACKLEY COMMUNITY CARE CENTER
2700 BAKER STREET
MUSKEGON,MI49444 		38-3014011 501(C)(3) 16,950       HEALTH CARE FOR THE UNINSURED
(47) HACKLEY PUBLIC LIBRARY
316 W WEBSTER AVENUE
MUSKEGON,MI49440 		38-3628257 501(C)(3) 106,070       GENERAL OPERATING SUPPORT
(48) HANDS EXTENDED LOVING PEOPLE (HELP)
PO BOX 97
LUDINGTON,MI49431 		38-3395360 501(C)(3) 60,160       GENERAL OPERATING SUPPORT
(49) HARBOR HOSPICE
1050 W WESTERN AVE
MUSKEGON,MI49441 		38-2415247 501(C)(3) 56,565       PATIENT CARE
(50) HARBOR HOUSE OF ART
315 STATE STREET
HART,MI49420 		45-5168148 501(C)(3) 77,300       PURCHASE OF HOME IN HART, MI
(51) HISTORIC VOGUE THEATRE OF MANISTEE
PO BOX 291 383 RIVER STREET
MANISTEE,MI49660 		45-2281053 501(C)(3) 404,760       RESTORATION EXPENSES
(52) KIDS' FOOD BASKET
PO BOX 34 1011 SECOND STREET
MUSKEGON,MI49443 		04-3760991 501(C)(3) 34,425       GENERAL OPERATING SUPPORT
(53) LACOTA-HAZE HORTICULTURAL THERAPY ASSOCIATION
100 SEAWAY DRIVE
MUSKEGON,MI49444 		46-4720860   5,000       TOOL BOX TRADES - VEHICLE PREPARATION
(54) LAKESHORE COMMUNITY CANCER FOUNDATION
PO BOX 898
LUDINGTON,MI49431 		20-1966208   10,132       MATCH GRANT FOR 2014 ONE MORE GOOD DAY OF GOLF FUNDRAISER
(55) LAKESHORE MUSEUM CENTER
430 W CLAY
MUSKEGON,MI49440 		38-1367319 501(C)(3) 1,473,442       MUSEUM SUPPORT
(56) LAND CONSERVANCY OF WEST MICHIGAN
400 ANN STREET NW SUITE 102
GRAND RAPIDS,MI49504 		38-2363129 501(C)(3) 53,200       ANDERSON WOODS NATURE PRESERVE
(57) LEBANON LUTHERAN CHURCH
1101 S MEARS AVENUE
WHITEHALL,MI49461 		38-6066217 501(C)(3) 14,000       GENERAL SUPPORT
(58) LIFE LEARNING COMMUNITY
806 AIRPORT BLVD
ANN ARBOR,MI48108 		46-2461358   25,000       MAINTAIN AND ENHANCE THE QUALITY OF THE EDUCATIONAL EXPERIENCE OF YOUR STUDENTS
(59) LOVE INC OF COUNTY
2735 E APPLE AVE SUITE A
MUSKEGON,MI49442 		38-2450507 501(C)(3) 7,700       EMERGENCY NEEDS ASSISTANCE
(60) LUDINGTON & SCOTTVILLE CHAMBER OF COMMERCE
5300 WEST US 10
LUDINGTON,MI49431 		38-0775025 501(C)(6) 5,000       MASON COUNTY RELOCATION & ECONOMIC DEVELOPMENT TOOLKIT
(61) LUDINGTON AREA ARTS COUNCIL
107 S HARRISON
LUDINGTON,MI494312109 		42-1625326 501(C)(3) 61,000       LUDINGTON AREA CENTER FOR THE ARTS
(62) LUDINGTON AREA SCHOOLS
809 E TINKHAM AVENUE
LUDINGTON,MI49431 		38-6002612 501(C)(3) 45,401       SCHOOL SUPPORT
(63) LUDINGTON PETUNIA PARADE
PO BOX 5
LUDINGTON,MI49431 		  14,890       2014 LUDINGTON PETUNIA PARADE
(64) LUDROCK INC
107 JEFFERSON
LUDINGTON,MI49431 		30-0716657 501(C)(3) 5,000       SUPPLEMENT EXPENSES RELATED TO LUDROCK FUNDRAISING EVENTS AND GENERAL OPERATING SUPPORT
(65) MANISTEE AREA PUBLIC SCHOOLS
550 MAPLE STREET
MANISTEE,MI49660 		501(C)(3) 7,848       SCHOOL SUPPORT
(66) MASON COUNTY CENTRAL SCHOOLS
300 W BROADWAY
SCOTTVILLE,MI49454 		501(C)(3) 10,250       SCHOOL SUPPORT
(67) MERCY HEALTH
1500 E SHERMAN BLVD
MUSKEGON,MI49444 		38-2589966 501(C)(3) 26,446       HOSPITAL SUPPORT
(68) MICHIGAN IRISH MUSIC FESTIVAL
2743 HENRY STREET 231
MUSKEGON,MI49441 		38-3547788 501(C)(3) 5,500       GENERAL OPERATING SUPPORT
(69) MICHIGAN RADIO
535 W WILLIAM ST
ANN ARBOR,MI48103 		  10,000       TO SUPPORT CONTINUED FINE PROGRAMMING
(70) MISSION FOR AREA PEOPLE
2500 JEFFERSON
MUSKEGON,MI49444 		38-3220964 501(C)(3) 8,450       GENERAL OPERATING SUPPORT
(71) MONA SHORES EDUCATION FOUNDATION
121 RANDALL RD
MUSKEGON,MI49441 		38-2975495 501(C)(3) 17,000       TO SUPPORT THE PURCHASE OF THE ELEMENTARY MATH CURRICULUM
(72) MT ZION CHURCH OF GOD IN CHRIST
188 W AVENUE
MUSKEGON,MI49440 		38-3715411 501(C)(3) 6,500       CHURCH SUPPORT
(73) MUSKEGON AREA DISTRICT LIBRARY
4845 AIRLINE ROAD
MUSKEGON,MI49444 		02-0748132 501(C)(3) 13,678       LIBRARY SUPPORT
(74) MUSKEGON AREA INTERMEDIATE SCHOOL DISTRICT
630 HARVEY STREET
MUSKEGON,MI494422398 		38-1717461 501(C)(3) 12,195       SCHOOL SUPPORT
(75) MUSKEGON CATHOLIC EDUCATION FOUNDATION
1145 W LAKETON AVE
MUSKEGON,MI49441 		23-7019036 501(C)(3) 15,740       SCHOOL SUPPORT
(76) MUSKEGON CHRISTIAN SCHOOL
1220 EASTGATE
MUSKEGON,MI49442 		38-1515402 501(C)(3) 14,757       SCHOOL SUPPORT
(77) MUSKEGON CIVIC THEATRE
425 W WESTERN
MUSKEGON,MI49440 		38-2335336 501(C)(3) 18,210       GENERAL OPERATING SUPPORT
(78) MUSKEGON COMMUNITY COLLEGE
221 S QUARTERLINE RD
MUSKEGON,MI49442 		38-1717800 501(C)(3) 7,970       STEM TALENT POOL, AH FEST, AND UNITY BREAKFAST
(79) MUSKEGON COMMUNITY HEALTH PROJECT
565 W WESTERN AVE
MUSKEGON,MI49440 		91-1932918 501(C)(3) 37,486       HEARING AND VISION, LAKESHORE LUNG PROJECT
(80) MUSKEGON CONSERVATION DISTRICT
4735 HOLTON ROAD
TWIN LAKE,MI49457 		38-2333068 501(C)(3) 25,922       INVASIVE SPECIES OUTREACH AND OFFICE UPDATES
(81) MUSKEGON COUNTY FAIR ASSOCIATION
PO BOX 366
RAVENNA,MI49451 		501(C)(3) 5,000       HORSE ARENA PROJECT
(82) MUSKEGON COUNTY HABITAT FOR HUMANITY
280 OTTAWA
MUSKEGON,MI49442 		91-1914868 501(C)(3) 24,600       GENERAL OPERATING SUPPORT
(83) MUSKEGON COUNTY HEALTH DEPARTMENT
209 E APPLE AVENUE
MUSKEGON,MI49442 		38-6006063 501(C)(3) 6,500       EAT HEALTHY, MUSKEGON!
(84) MUSKEGON COUNTY LAND BANK AUTHORITY
173 E APPLE AVE
MUSKEGON,MI49442 		38-6006063   56,000       MUSKEGON COUNTY BLIGHT ELIMINATION
(85) MUSKEGON ENVIRONMENTAL RESEARCH AND EDUCATION SOCIETY
PO BOX 5038
MUSKEGON,MI49445 		38-3330000 501(C)(3) 86,033       GENERAL OPERATING SUPPORT
(86) MUSKEGON FAMILY YMCA
900 W WESTERN AVE
MUSKEGON,MI49441 		38-2000172 501(C)(3) 49,090       SUMMER RECREATION AND ANNUAL CAMPAIGN
(87) MUSKEGON HEIGHTS PUBLIC SCHOOL ACADEMY
2441 SANFORD STREET
MUSKEGON,MI49444 		46-0557412   25,828       SCHOOL SUPPORT
(88) MUSKEGON MUSEUM OF ART
296 W WEBSTER
MUSKEGON,MI49440 		38-6002960 501(C)(3) 90,036       GENERAL OPERATING SUPPORT
(89) MUSKEGON NORTHSIDE LIONS CHARITIES
166 ELM COURT
MUSKEGON,MI49445 		  6,542       HOOKER DEJONG / MEMORIAL CAUSEWAY PARK PROJECT
(90) MUSKEGON PREGNANCY SERVICES
1775 WELLS AVE
MUSKEGON,MI49442 		38-2611744   5,000       GENERAL OPERATING SUPPORT
(91) MUSKEGON PUBLIC SCHOOLS
349 W WEBSTER
MUSKEGON,MI494401275 		38-6002960 501(C)(3) 171,313       SCHOOL SUPPORT
(92) MUSKEGON RESCUE MISSION
1715 PECK STREET
MUSKEGON,MI49441 		38-3525239 501(C)(3) 8,114       GENERAL OPERATING SUPPORT
(93) MUSKEGON RIVER WATERSHED ASSEMBLY - FERRIS STATE UNIVERSITY
1009 CAMPUS DRIVE
BIG RAPIDS,MI493072280 		38-3523819 501(C)(3) 15,000       RIVER KEEP IT COOL FUNDRAISING CAMPAIGN. REPRESENTS SECOND INSTALLMENT OF A $45,000 CFMC
(94) MUSKEGON ROTARY FOUNDATION
PO BOX 0066
MUSKEGON,MI494430066 		38-1616283 501(C)(3) 20,290       COMMUNITY SUPPORT
(95) MUSKEGON WINTER SPORTS COMPLEX
462 SCENIC DRIVE PO BOX 5085
MUSKEGON,MI49445 		38-2639291 501(C)(3) 5,200       TO SUPPORT WINTER SPORTS
(96) MY FATHER'S LOVE FOUNDATION
1180 WINNELL COURT
PETOSKEY,MI49771 		01-0819207 501(C)(3) 10,000       FOR RETAINING THE SERVICES OF LEOPOLDO ERNESTO CUSPINERA MADRIGAL, ARCHITECT - ARTIST
(97) NCCES FOUNDATION
500 RINDGE ROAD
FITCHBURG,MA01420 		04-3573636 501(C)(3) 6,000       SIZER SCHOOL FOR THE MATCH CHALLENGE
(98) NEW ERA CHRISTIAN SCHOOL
1901 S OAK AVENUE
NEW ERA,MI49446 		38-1547024 501(C)(3) 24,179       SCHOOL SUPPORT
(99) NIMS NEIGHBORHOOD ASSOCIATION
1362 PALMER AVENUE
MUSKEGON,MI49441 		38-3079603 501(C)(3) 10,000       NIMS NEIGHBORHOOD PLAYGROUND
(100) NORTH MUSKEGON PUBLIC SCHOOLS
1600 MILLS AVENUE
MUSKEGON,MI49445 		501(C)(3) 12,898       SCHOOL SUPPORT
(101) NUVEEN COMMUNITY CENTER FOR THE ARTS
106 E COLBY ST
WHITEHALL,MI49461 		38-2614596 501(C)(3) 20,000       YOUTH THEATRE SUPPORT
(102) OAKTREE ACADEMY
6498 W DECKER
LUDINGTON,MI49431 		46-5611781 501(C)(3) 380,000       GENERAL OPERATING SUPPORT
(103) OCEANA COUNTY HISTORICAL AND GENEALOGICAL SOCIETY
114 DRYDEN STREET
HART,MI494201105 		23-7420760 501(C)(3) 25,859       IMPROVEMENTS FOR MUSEUM
(104) PATHWAYS MI
412 CENTURY LANE
HOLLAND,MI49423 		38-2118103 501(C)(3) 5,000       GREAT START TO QUALITY
(105) PENTWATER HISTORICAL SOCIETY
PO BOX 54
PENTWATER,MI49449 		38-2477422 501(C)(3) 5,000       RENOVATE THE BALCONY WORK AREA IN RESPONSE TO THE COMMUNITY NEEDS WISH LIST
(106) PIONEER RESOURCES
601 TERRACE ST SUITE 100
MUSKEGON,MI494401192 		38-1367329 501(C)(3) 19,168       STIMULATING HEALTHY APPETITES AND MINDS
(107) PLANNED PARENTHOOD OF WEST & NORTHERN MICHIGAN INC
425 CHERRY STREET SE
GRAND RAPIDS,MI49503 		38-1782520 501(C)(3) 15,100       SAFER CHOICES
(108) POUND BUDDIES ANIMAL SHELTER & ADOPTION CENTER
1300 E KEATING AVENUE
MUSKEGON,MI49442 		38-3590598 501(C)(3) 45,445       SUPPORT ANIMAL SHELTER
(109) RAVENNA AREA HISTORICAL SOCIETY
12278 STAFFORD STREET PO BOX 153
RAVENNA,MI49451 		501(C)(3) 12,000       CABOOSE PURCHASE, MOVING AND PAINTING FOR RAILS TO TRAILS, MUSKETAWA TRAIL HEAD IN RAVENNA
(110) READ MUSKEGON
PO BOX 1312
MUSKEGON,MI494431312 		41-2176728 501(C)(3) 9,050       SUPPORT LITERACY
(111) REETHS PUFFER SCHOOL DISTRICT
991 W GILES ROAD
MUSKEGON,MI49445 		501(C)(3) 6,583       SCHOOL SUPPORT
(112) RIVERTON FIREFIGHTERS ASSOCIATION
4622 S MORTON
LUDINGTON,MI49431 		38-2679823   18,700       RIVERTON TOWNSHIP COMMUNITY SHELTER (GENERATOR PROJECT)
(113) ROCKET SCHOLARS FOUNDATION
991 W GILES ROAD
MUSKEGON,MI49445 		501(C)(3) 15,700       TO COVER COSTS ASSOCIATED WITH THE JANUARY 16, 2014 FUNDRAISER
(114) SALUTE MUSKEGON
601 TERRACE STREET
MUSKEGON,MI49440 		46-5207463   13,479       JULY 4TH FIREWORKS
(115) SANDCASTLES CHILDREN'S MUSEUM
129 EAST AVENUE
LUDINGTON,MI49431 		35-2340348 501(C)(3) 10,790       MUSEUM SUPPORT
(116) SENIOR RESOURCES OF WEST MICHIGAN
560 SEMINOLE RD
MUSKEGON,MI49444 		38-2048765 501(C)(3) 11,755       GENERAL OPERATING SUPPORT
(117) SGT ALVIN JONKER VFW POST 2326
20 N FIRST ST GRAND HAVEN
GRAND HAVEN,MI49417 		  13,803       MATCH GRANT FOR FUNDRAISING EVENT FOR THE RUBY CREEK DISABLED VETERANS HUNT CLUB
(118) SHANTI CHRISTO FOUNDATION
2755 COTTAGE WAY
SACRAMENTO,CA95825 		85-0417485 501(C)(3) 25,000       GENERAL SUPPORT
(119) SHARING LIFE FOUNDATION INC
6555 SUGARLOAF PARKWAY SUITE 307
DULUTH,GA30097 		46-3470828 501(C)(3) 5,000       VIDEO PROJECT
(120) SOUTHSIDE VINEYARD CHRISTIAN FELLOWSHIP
1040 26TH STREET SW
GRAND RAPIDS,MI49509 		38-2904463 501(C)(3) 14,400       GENERAL OPERATING SUPPORT
(121) ST ALBAN'S EPISCOPAL CHURCH
2065 W GILES ROAD
MUSKEGON,MI49445 		38-2690038 501(C)(3) 6,000       GENERAL OPERATING SUPPORT
(122) ST CATHERINE'S CHURCH
3376 THOMAS STREET PO BOX 216
RAVENNA,MI49451 		501(C)(3) 15,000       FOR ST. CATHERINE SCHOOL
(123) ST FRANCIS DE SALES CHURCH
2929 MCCRACKEN
MUSKEGON,MI49441 		38-1507047 501(C)(3) 5,734       JOURNEY OF FAITH CAMPAIGN
(124) ST GREGORY'S EPISCOPAL CHURCH
1200 SEMINOLE ROAD
MUSKEGON,MI494414375 		501(C)(3) 8,514       BALANCE OF THE CAPITAL PROJECT FUND
(125) ST PAUL'S EPISCOPAL CHURCH
1006 3RD STREET ATTN TREASURER
MUSKEGON,MI49440 		38-1568900 501(C)(3) 14,510       ST. PAUL'S RENOVATION PROJECT
(126) SUMMIT TOWNSHIP
4560 W ANTHONY RD
LUDINGTON,MI49431 		38-2078182   23,661       PLAYGROUND
(127) TEMPLE B'NAI ISRAEL
391 W WEBSTER
MUSKEGON,MI49440 		38-1549121 501(C)(3) 49,960       GENERAL OPERATING SUPPORT
(128) THE HENRY FORD
20900 OAKWOOD BLVD
DEARBORN,MI48124 		38-1359513 501(C)(3) 7,500       GENERAL OPERATING SUPPORT
(129) TRAVERSE CITY CHRISTIAN SCHOOL ASSOCIATION
753 EMERSON ROAD
TRAVERSE CITY,MI49696 		38-3156424 501(C)(3) 48,000       TO SUPPORT THEIR MATCHING EFFORT FOR THE TCCS CAPITAL CAMPAIGN
(130) TRINITY HOME HEALTH SERVICES
17410 COLLEGE PARKWAY SUITE 150
LIVONIA,MI48152 		38-3321856 501(C)(3) 20,630       TO SUPPORT PROGRAMS AND PROJECTS THAT BENEFIT COUNTY RESIDENTS
(131) UNITED WAY OF MASON COUNTY
108 S RATH AVE SUITE 201
LUDINGTON,MI49431 		38-2943115 501(C)(3) 94,766       COMMUNITY SUPPORT
(132) UNITED WAY OF THE LAKESHORE
31 E CLAY PO BOX 207
MUSKEGON,MI494430207 		38-1426895 501(C)(3) 71,693       COMMUNITY SUPPORT
(133) UNIVERSITY OF MICHIGAN
2011 STUDENT ACTIV BLDG-1316
ANN ARBOR,MI481091382 		501(C)(3) 10,000       BENEFIT THE "UNIVERSITY OF MICHIGAN MEDICAL SCHOOL DEAN'S SCHOLARSHIP FUND"
(134) USS SILVERSIDES SUBMARINE MUSEUM
1346 BLUFF PO BOX 1692
MUSKEGON,MI49443 		38-2899689 501(C)(3) 7,379       TO SUPPORT SUBMARINE MUSEUM
(135) VILLAGE OF EASTLAKE
175 MAIN STREET PO BOX 129
EASTLAKE,MI496260129 		  27,939       TO THE SUPPORT VILLAGE PROJECTS
(136) VILLAGE OF ONEKAMA
5283 MAIN STREET ONEKAMA
ONEKAMA,MI49675 		  5,000       THE EXPLORE THE SHORES PROJECT IN THE VILLAGE PARK
(137) WAYNE STATE UNIVERSITY
540 CANFIELD-RM 1374
DETROIT,MI48201 		38-6028429 501(C)(3) 55,000       JAMES E. PUKLIN, M.D. FUND FOR INTERNATIONAL OPHTHALMOLOGY OPPORTUNITIES, AND MARK S. JUZYCH, M.D. STUDENT FELLOWSHIPS
(138) WEST MICHIGAN ENVIRONMENTAL ACTION COUNCIL
1007 LAKE DR SE GRAND RAPIDS
GRAND RAPIDS,MI49503 		23-7128379 501(C)(3) 5,500       STORMWATER EDUCATION
(139) WEST MICHIGAN SHORELINE REGIONAL DEV COMMISSION
316 MORRIS AVENUE
MUSKEGON,MI494430387 		501(C)(3) 15,000       HABITAT RESTORATION AND GREAT LAKES PERCEPTIONS STUDY
(140) WEST MICHIGAN SYMPHONY
360 W WESTERN AVE
MUSKEGON,MI49440 		38-6092131 501(C)(3) 62,079       GENERAL OPERATING SUPPORT
(141) WEST MICHIGAN TRAILS AND GREENWAY COALITION
PO BOX 325 COMSTOCK PARK
COMSTOCK PARK,MI49321 		20-2362857 501(C)(3) 25,000       CONNECTING COMMUNITIES; COMPLETING THE VISION: A CAMPAIGN FOR WEST MICHIGAN'S TRAILS & GREENWAYS
(142) WEST SHORE COMMUNITY COLLEGE
3000 N STILES RD
SCOTTVILLE,MI49454 		38-1852447 501(C)(3) 700       SUPPORT COMMUNITY COLLEGE
(143) WEST SHORE ESD
2130 WEST US-10
LUDINGTON,MI49431 		38-6028604 501(C)(3) 27,000       EDUCATION SUPPORT
(144) WESTERN MICHIGAN CHRISTIAN HIGH SCHOOL
455 E ELLIS RD
MUSKEGON,MI49441 		38-3488222 501(C)(3) 12,955       OPERATING SUPPORT & TUITION ASSISTANCE
(145) WHITE LAKE AREA COMMUNITY EDUCATION
541 SLOCUM STREET
WHITEHALL,MI49461 		38-6002973 501(C)(3) 10,960       ALTERNATIVE EDUCATION
(146) WHITE LAKE CHAMBER OF COMMERCE
124 W HANSON
WHITEHALL,MI49461 		38-1948640 501(C)(6) 5,510       BILLBOARD CAMPAIGN
(147) WHITEHALL DISTRICT SCHOOLS
541 SLOCUM STREET
WHITEHALL,MI49461 		501(C)(3) 13,440       SCHOOL SUPPORT
(148) WHITEHALL EDUCATION FOUNDATION
541 E SLOCUM STREET
WHITEHALL,MI49461 		38-2503241 501(C)(3) 20,279       SCHOLARSHIPS AND TEACHER MINI-GRANTS
(149) WV FOUNDATION
PO BOX 33 GRAND HAVEN
GRAND HAVEN,MI49417 		45-3697006 501(C)(3) 6,200       COMMUNITY SINGING PROJECT AND YOUTH LEADERSHIP SUMMIT
(150) YMCA CAMP PENDALOUAN
1243 FRUITVALE RD
MONTAGUE,MI494379540 		38-2000172 501(C)(3) 85,999       TO SUPPORT YMCA CAMP
(151) YMCA OF GREATER GRAND RAPIDS
475 LAKE MICHIGAN DRIVE
GRAND RAPIDS,MI49504 		38-1358058 501(C)(3) 20,000       SUPPORT OF THE VEGGIE VAN
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
 
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. 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		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) EDUCATIONAL SCHOLARSHIPS 264 713,335      












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) 2014


Additional Data


Software ID:  
Software Version:  


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 Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
COMMUNITY FOUNDATION FOR MUSKEGON COUNTY
 
Employer identification number

38-6114135
Part I
Questions Regarding Compensation
Yes
No
1a
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.
b
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....
1b
 
 
2
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? ..
2
 
 
3
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.
4
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:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
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:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
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:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
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 ............
7
 
No
8
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 .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
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 in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1CHRIS A MCGUIGANPRESIDENT/SECRETARY (i)
(ii)		 155,221
...............................
0 		0
...............................
0 		0
...............................
0 		0
...............................
0 		0
...............................
27,470 		155,221
...............................
27,470 		0
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
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) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete 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 imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
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 ....        
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 54 7,209,565 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 Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
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 ...
29
 
Yes
No
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
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
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) (2014)
Schedule M (Form 990) (2014)
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) (2014)
Additional Data


Software ID:  
Software Version:  
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 990-EZ 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
2014
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 2,563,823. SMASH WINE BAR NET CHANGE IN ASSETS -98,292. CHANGE IN VALUE OF CHARITABLE LEAD TRUST 17,466. RENTAL EXPENSES - WESTERN AVENUE PROPERTIES -101,897.
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) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
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)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) MORRIS STREET LLC
425 W WESTERN AVENUE SUITE 200
MUSKEGON,MI49440
 REAL PROPERTY OWNERSHIP MI 0 2,316,812  










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?
Yes No












For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



 		(k)
Percentage
ownership
Yes No 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?
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     34.920 %   No
(2) PKT TWELVE INC

425 W WESTERN AVENUE SUITE 200
MUSKEGON,MI494401101
38-3272951 		RESTAURANT AND WINE BAR MI  
C     100.000 %   No










Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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
No
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 . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
Yes
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
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 		(d)
Method of determining amount involved
(1) PKT TWELVE INC DBA SMASH WINE BAR AND BISTRO

 D    





Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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) 2014
Additional Data


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