Form990
Click to see attachment
Department of the TreasuryInternal 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 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
A For the 2020 calendar year, or tax year beginning 01-01-2020 , and ending 12-31-2020
BCheck if applicable:
CName of organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
500 WATER STREET
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
PORT HURON, MI48060
D Employer identification number

38-1872132
E Telephone number

G Gross receipts $ 23,868,365
F Name and address of principal officer:
RANDY D MAIERS
500 WATER STREET
PORT HURON,MI48060
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.STCLAIRFOUNDATION.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:  
L Year of formation: 1944
M State of legal domicile: MI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO SERVE THE CHARITABLE NEEDS AND ENHANCE THE QUALITY OF LIFE IN ST. CLAIR COUNTY BY PROVIDING THE MEANS TO ACHIEVE CHARITABLE GOALS, BUILD PERMANENT ENDOWMENTS AND SUPPORT THE ST CLAIR COUNTY COMMUNITY.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 29
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 28
5 Total number of individuals employed in calendar year 2020 (Part V, line 2a) ...... 5 9
6 Total number of volunteers (estimate if necessary) ............. 6 297
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 35,662
b Net unrelated business taxable income from Form 990-T, line 39 ......... 7b 15,586
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,141,510 7,279,325
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 1,827,280 3,165,746
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 245,715 167,030
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 5,214,505 10,612,101
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 2,098,976 5,545,808
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) 916,909 1,049,087
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet158,667    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 782,010 573,861
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 3,797,895 7,168,756
19 Revenue less expenses. Subtract line 18 from line 12....... 1,416,610 3,443,345
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 77,911,372 89,709,693
21 Total liabilities (Part X, line 26)............. 13,713,684 17,875,471
22 Net assets or fund balances. Subtract line 21 from line 20..... 64,197,688 71,834,222
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 (2020)
Form 990 (2020)
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: TO SERVE THE CHARITABLE NEEDS AND ENHANCE THE QUALITY OF LIFE IN ST. CLAIR COUNTY BY PROVIDING THE MEANS TO ACHIEVE CHARITABLE GOALS, BUILD PERMANENT ENDOWMENTS AND SUPPORT THE ST CLAIR COUNTY COMMUNITY.
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 $ 6,089,612 including grants of $ 5,545,808 ) (Revenue $   )
SEE SCHEDULE FOR PART II LINE 22
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet6,089,612
Form 990 (2020)
Form 990 (2020)
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
 
No
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 IIIClick to see attachment..............
8
 
No
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
Yes
 
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 V......
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
 
No
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
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XIIClick 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
 
 
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
 
Form 990 (2020)
Form 990 (2020)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
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 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) 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, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? 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
 
No
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
 
No
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 ...
35b
 
 
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
 
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
16
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
 
Form 990 (2020)
Form 990 (2020)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
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
9
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
 
No
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
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
Yes
 
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
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
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
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
No
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
No
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
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
Form 990 (2020)
Form 990 (2020)
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
29
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
28
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
Yes
 
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
 
No
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
 
 
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 , GA
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A 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:
MediumBulletKAREN A LEE500 WATER STREET   PORT HURON,MI48060 (810) 984-4761
Form 990 (2020)
Form 990 (2020)
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.

See instructions for the order in which to list the persons above.
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) JAMES P CHARRON......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(2) DR NICHOLAS DEGRAZIA......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(3) RASHA DEMASHKIEH......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(4) DON FLETCHER......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(5) WILLIAM GRATOPP......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(6) MICHAEL HULEWICZ......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(7) CHARLES G KELLY......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(8) ZACHARY KERHOULAS......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(9) ROY KLECHA JR......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(10) GERALD KRAMER JR......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(11) JENIFER KUSCH......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(12) SONAL MAKIM......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(13) JANAL MOSSETT......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(14) BRYAN NEIMAN......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(15) DONNA NIESTER......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(16) WILLIAM G OLDFORD......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
(17) DONNA RUSSELL-KUHR......................................................................
TRUSTEE
 0.50
.................
  		X           0 0 0
Form 990 (2020)
Form 990 (2020)
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) DUNCAN SMITH........................................................................
TRUSTEE
 0.50
.......................   		X           0 0 0
(19) CLIFFORD THOMASON........................................................................
TRUSTEE
 0.50
.......................   		X           0 0 0
(20) TIMOTHY WARD........................................................................
TRUSTEE
 0.50
.......................   		X           0 0 0
(21) MICHAEL WENDLING........................................................................
TRUSTEE
 0.50
.......................   		X           0 0 0
(22) MICHAEL CANSFIELD........................................................................
PAST CHAIR
 1.00
.......................   		    X       0 0 0
(23) DR RANDA JUNDI-SAMMAN........................................................................
CHAIR
 2.00
.......................   		    X       0 0 0
(24) RANDY D MAIERS........................................................................
PRESIDENT
 40.00
.......................   		    X       271,424 0 53,701
(25) PATRICIA MANLEY........................................................................
SECRETARY
 1.00
.......................   		    X       0 0 0
(26) FRANK WILLIAM SCHWARZ III........................................................................
TREASURER
 1.00
.......................   		    X       0 0 0
(27) STEVEN SCHWEIHOFER........................................................................
EXEC MEMBER AT LARGE
 1.00
.......................   		    X       0 0 0
(28) JOHN TOMLINSON........................................................................
EXEC MEMBER AT LARGE
 1.00
.......................   		    X       0 0 0
(29) HALE WALKER........................................................................
VICE CHAIR
 2.00
.......................   		    X       0 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 271,424 0 53,701
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet1
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
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2020)
Form 990 (2020)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 7,279,325
g Noncash contributions included in lines 1a - 1f:$ 1g 3,268,779
h Total. Add lines 1a-1f.......MediumBullet 7,279,325
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....MediumBullet  
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 1,209,100     1,209,100
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents     6a
b Less: rental expenses     6b
c Rental income or (loss)     6c
d Net rental income or (loss).......MediumBullet        
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 931,840 14,281,070 7a
b Less: cost or other basis and sales expenses 0 13,256,264 7b
c Gain or (loss) 931,840 1,024,806 7c
d Net gain or (loss).........MediumBullet 1,956,646 1,024,806   931,840
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
10a  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a FUND MANAGEMENT FEE 900099 128,198     128,198
b HARBERT US REAL ESTATE FUND V 900099 25,309   25,309  
c JCR COMMERCIAL REFINANCE FUND 900099 10,353   10,353  
d All other revenue .... 3,170     3,170
e Total. Add lines 11a–11d ...... MediumBullet 167,030
12 Total revenue. See instructions.....MediumBullet 10,612,101 1,024,806 35,662 2,272,308
Form 990 (2020)
Form 990 (2020)
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 .... 5,127,007 5,127,007
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 418,801 418,801
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 ........... 315,898 177,689 111,119 27,090
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........ 561,369 189,315 302,198 69,856
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 38,881 15,700 18,575 4,606
9 Other employee benefits ....... 75,509 18,252 40,995 16,262
10 Payroll taxes ........... 57,430 22,664 28,300 6,466
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 17,076   17,076  
c Accounting ........... 21,594   21,594  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 270,977   270,977  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)        
12 Advertising and promotion .... 40,488 29,935   10,553
13 Office expenses ....... 23,859 9,461 11,621 2,777
14 Information technology ...... 58,499 27,016 25,227 6,256
15 Royalties ..        
16 Occupancy ........... 24,641 9,950 11,772 2,919
17 Travel ............ 6,778 2,737 3,238 803
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 7,991 5,204 2,234 553
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 62,687 25,313 29,948 7,426
23 Insurance ... 8,757 3,536 4,184 1,037
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 DUES/MEMBERSHIP/SUBSCRI 17,414 7,032 8,319 2,063
b MISCELLANEOUS 13,100   13,100  
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 7,168,756 6,089,612 920,477 158,667
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 (2020)
Form 990 (2020)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 452,983 1 275,422
2 Savings and temporary cash investments ......... 2,628,110 2 4,221,506
3 Pledges and grants receivable, net ...... 838,256 3 1,214,436
4 Accounts receivable, net ............. 53,131 4 35,033
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
  6  
7 Notes and loans receivable, net ........... 33,079 7 100,636
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 16,250 9 19,245
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,497,515
b Less: accumulated depreciation 10b 340,564 1,201,306 10c 1,156,951
11 Investments—publicly traded securities . 72,638,655 11 82,637,349
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 49,602 15 49,115
16 Total assets. Add lines 1 through 15 (must equal line 33)... 77,911,372 16 89,709,693
Liabilities 17 Accounts payable and accrued expenses ..... 143,992 17 152,375
18 Grants payable ... 556,729 18 3,698,838
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D 12,660,576 21 13,893,740
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
  22  
23 Secured mortgages and notes payable to unrelated third parties .. 352,387 23 130,518
24 Unsecured notes and loans payable to unrelated third parties ..   24  
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   25  
26 Total liabilities. Add lines 17 through 25.. 13,713,684 26 17,875,471
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here MediumBullet and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 64,197,688 27 71,834,222
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here MediumBullet and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds .....   29  
30 Paid-in or capital surplus, or land, building or equipment fund ...   30  
31 Retained earnings, endowment, accumulated income, or other funds   31  
32 Total net assets or fund balances ........... 64,197,688 32 71,834,222
33 Total liabilities and net assets/fund balances ........ 77,911,372 33 89,709,693
Form 990 (2020)
Form 990 (2020)
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
10,612,101
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,168,756
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
3,443,345
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
64,197,688
5
Net unrealized gains (losses) on investments ...............
5
4,086,075
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
107,114
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
71,834,222
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 (2020)
Form 990 (2020)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
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 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
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 12, check only one box.)
1
2
3
4
5
6
7
8
9
10
11
12
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- 10 above (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 990-EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2020

Schedule A (Form 990 or 990-EZ) 2020
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 failed 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) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 4,189,127 2,300,014 2,161,714 3,141,510 7,279,325 19,071,690
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 4,189,127 2,300,014 2,161,714 3,141,510 7,279,325 19,071,690
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. 19,071,690
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (f) Total
7 Amounts from line 4.. 4,189,127 2,300,014 2,161,714 3,141,510 7,279,325 19,071,690
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 1,335,285 1,103,778 1,485,559 1,525,580 1,209,108 6,659,310
9 Net income from unrelated business activities, whether or not the business is regularly carried on.. 51,432 139,346 134,904 96,315 35,662 457,659
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 25,487 89,847 103,799 149,400 131,368 499,901
11 Total support. Add lines 7 through 10 26,688,560
12
12
 
13
First 5 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
71.460 %
15
15
70.360 %
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) 2020

Schedule A (Form 990 or 990-EZ) 2020
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (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) 2016 (b) 2017 (c) 2018 (d) 2019 (e) 2020 (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) 2020

Schedule A (Form 990 or 990-EZ) 2020
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, 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 lines 3b and 3c 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 box 12a or 12b in Part I, answer lines 4b and 4c 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 lines 5b and 5c 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 (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) 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 section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .
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 I of Schedule L (Form 990 or 990-EZ).
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 9a) 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 9a) 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 section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b 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
 
 
Schedule A (Form 990 or 990-EZ) 2020

Schedule A (Form 990 or 990-EZ) 2020
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
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 lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in 11a above?
11b
 
 
c
A 35% controlled entity of a person described in line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, 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, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) 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 line 2 above, 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 lines 2a and 2b 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 line 2a, above 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 lines 3a and 3b 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?If "Yes" or "No", 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) 2020

Schedule A (Form 990 or 990-EZ) 2020
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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 0.015 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 0.035 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
Schedule A (Form 990 or 990-EZ) 2020

Schedule A (Form 990 or 990-EZ) 2020
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity 		2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		8  
9 Distributable amount for 2020 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2020 		(iii)
Distributable
Amount for 2020
1 Distributable amount for 2020 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2020:
a From 2015.......  
b From 2016.......  
c From 2017.......  
d From 2018.......  
e From 2019.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2020 distributable amount  
i Carryover from 2015 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2020 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2020 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2020, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions. 		 
6 Remaining underdistributions for 2020. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions. 		 
7 Excess distributions carryover to 2021. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2016.....  
b Excess from 2017.....  
c Excess from 2018.....  
d Excess from 2019.....  
e Excess from 2020.....  
Schedule A (Form 990 or 990-EZ) (2020)

Schedule A (Form 990 or 990-EZ) 2020
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) 2020


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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
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 isn't covered by the General Rule and/or the Special Rules doesn't 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 doesn't 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) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020) Page 2
Name of organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY 		Employer identification number
38-1872132
Part I
Contributors
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) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Page 3
Name of organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY 		Employer identification number

38-1872132
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) (2020)
Schedule B (Form 990, 990-EZ, or 990-PF) (2020)
Page 4
Name of organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY 		Employer identification number

38-1872132
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) (2020)
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," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year ......... 63 171
2 Aggregate value of contributions to (during year) 1,105,139 6,174,186
3 Aggregate value of grants from (during year) 1,860,355 3,578,339
4 Aggregate value at end of year ........ 7,684,960 64,149,262
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" on 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 7/25/06, 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, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, 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" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB 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 FASB 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 on 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 FASB ASC 958 relating to these items:
a
Revenue included on 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) 2020

Schedule D (Form 990) 2020
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" on 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" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance .... 59,718,846 51,454,203 55,145,156 52,487,781 47,142,286
b Contributions ... 3,758,535 2,171,585 1,003,185 1,925,976 3,651,262
c Net investment earnings, gains, and losses 6,933,279 8,372,885 -1,973,132 6,291,323 4,060,689
d Grants or scholarships ... 2,287,786 -2,078,410 -2,405,444 -3,050,289 -2,044,387
e Other expenditures for facilities
and programs ... 		257,920 -201,417 -315,562 -318,705 -322,068
f Administrative expenses ....          
g End of year balance ...... 67,864,954 59,718,846 51,454,203 57,336,086 52,487,781
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet100.000 %
b
Permanent endowment SchDMd Bullet  
c
Term endowment SchDMd Bullet  
The percentages on 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" on 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" on 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 .....   213,100 213,100
b Buildings ....   1,094,312 218,623 875,689
c Leasehold improvements        
d Equipment ....   178,115 116,347 61,768
e Other .....   11,988 5,594 6,394
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet 1,156,951
Schedule D (Form 990) 2020

Schedule D (Form 990) 2020
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on 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........    
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
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' on 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
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
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' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
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) 2020

Schedule D (Form 990) 2020
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 14,427,199
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 4,086,075
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 4,086,075
3 Subtract line 2e from line 1.................. 3 10,341,124
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 270,977
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 270,977
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 10,612,101
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 6,790,665
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 -107,114
e Add lines 2a through 2d.................... 2e -107,114
3 Subtract line 2e from line 1................... 3 6,897,779
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 270,977
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c 270,977
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 7,168,756
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 IV, LINE 2B: THESE ACCOUNTS INCLUDE DONATIONS FROM AN AGENCY FOR A FUND THAT BENEFITS THE SAME AGENCY, OR A HYBRID OF BOTH DONATIONS FROM THE AGENCY AND FROM UNRELATED THIRD PARTIES. ALTHOUGH ALL DONATIONS RECEIVED ARE LEGALLY OWNED BY THE COMMUNITY FOUNDATION, AND REMAIN AS ASSETS, THE PORTION OF THE FUND THAT COMES FROM THE BENEFICIARY AGENCY IS CONSIDERED A RECIPROCAL TRANSFER AND AS SUCH, THE COMMUNITY FOUNDATION REPORTS AN OFFSETTING LIABILITY.
PART V, LINE 4: IN ACCORDANCE WITH THE FOUNDATION'S GOVERNING DOCUMENTS, OUR ENDOWMENTS PROVIDE SUPPORT FOR ORGANIZATIONS, PROGRAMS, AND INITIATIVES THAT ARE CHARITABLE, EDUCATIONAL, RELIGIOUS, SCIENTIFIC, OR LITERARY IN NATURE, THEREBY HELPING TO IMPROVE THE QUALITY OF LIFE IN ST. CLAIR COUNTY. ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958) - PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES IS IN EFFECT. WITH THE IMPLEMENTATION OF THIS ACCOUNTING STANDARD UPDATE IN 2018, THE COMMUNITY FOUNDATION REASSESSED ITS NET ASSET CLASSIFICATION ON ALL FUNDS IN LIGHT OF THE NEW STANDARD'S NET ASSET TERMINOLOGY AND OUR BOARD'S VARIANCE POWER OUTLINED IN GOVERNING DOCUMENTS AND FUND AGREEMENTS. RECOGNIZING THAT DONOR RELATIONSHIPS ARE CRITICAL TO PAST AND FUTURE SUCCESS, DONOR PERCEPTION OF THE BOARD'S VARIANCE POWER HAS REMAINED AT THE FOREFRONT THROUGH NET ASSET CLASSIFICATION ASSESSMENTS WITH IMPLEMENTATION OF RELATED CHANGES IN ACCOUNTING STANDARDS THROUGH THE YEARS. IN LIGHT OF NET ASSET TERMINOLOGY AND THE BOARD'S VARIANCE POWER, OUR FOUNDATION HAS CONCLUDED TO BROADLY CLASSIFY ALL NET ASSETS AS WITHOUT DONOR RESTRICTIONS YET INCLUDE A SECONDARY LAYER OF CLASSIFICATION OUTLINING THOSE DONOR-DESIGNATED FUNDS (DIFFERENTIATING BETWEEN THOSE ENDOWED AND NON-ENDOWED), AND THOSE FUNDS WHERE THE USE/DESIGNATION IS AT THE BOARD'S DISCRETION, IS INVESTED IN PROPERTY AND EQUIPMENT, OR UNDESIGNATED FOR OPERATIONS AND SUPPORTING ORGANIZATIONS. AS A RESULT OF THAT NET ASSET CLASSIFICATION, 37 NON-ENDOWED DONOR FUNDS AGGREGATING $2,190,879 ARE NOW BEING REPORTED AS SUCH AND EXCLUDED FROM THIS SECTION'S 2018 REPORTING (PART V COLUMN C). FURTHERMORE, WE HAVE RESTATED THE BEGINNING BALANCE TO BE REFLECTIVE OF THIS 2018 RECLASSIFICATION, WHICH REDUCES THE 2017 ENDING BALANCE BY $2,190,879. DUE TO THE TIME REQUIRED TO RESTATE EACH OF THE PRIOR YEARS PRESENTED WITHIN THIS SECTION, WE HAVE LEFT PRIOR YEARS UNCHANGED, HOWEVER, IT SHOULD BE NOTED THAT THIS RECLASSIFICATION IS THE REASON WHY THE BEGINNING BALANCE OF 2018 DOES NOT AGREE TO THE 2017'S ENDING BALANCE IN THIS SECTION.
PART XII, LINE 2D - OTHER ADJUSTMENTS: PRIOR YEAR GRANTS REFUNDED
PART XII, LINE 2D - EXPENSE AMOUNTS INCLUDED IN FINANCIALS- OTHER PRIOR YEAR GRANTS REFUNDED $ -107,114
Schedule D (Form 990) 2020


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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," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number
38-1872132
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" on 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
noncash assistance		 (h) Purpose of grant
or assistance
(1) A BEAUTIFUL ME
525 COURT STREET
WASHINGTON,MI48094 		26-3340108 3 10,876       GENERAL SUPPORT/PROGRAM SUPPORT/ TRAINING
(2) ALGONAC LIONS CLUB
PO BOX 274
ALGONAC,MI48001 		32-1014818 3 79,024       GENERAL SUPPORT/CAPITAL IMPROVEMENT
(3) ASCENSION MACOMB-OAKLAND
2800 DEQUINDRE ROAD
WARREN,MI48092 		38-3322109 3 5,195       FRONTLINE WORKERS' MEALS (COVID)
(4) ASCENSION PROVIDENCE HOSPITAL
16001 W NINE MILE RD
SOUTHFIELD,MI48075 		38-1358212 3 5,060       FRONTLINE WORKERS' MEALS (COVID)
(5) ASCENSION PROVIDENCE HOSPITAL
1101 W UNIVERSITY DR
ROCHESTER,MI48307 		38-1359247 3 5,160       FRONTLINE WORKERS' MEALS (COVID)
(6) ASCENSION ST JOHN HEALTH
22101 MOROSS RD
DETROIT,MI48236 		20-2961579 3 24,670       BREAST CANCER SERVICES, FRONTLINE WORKERS' MEALS
(7) ATHLETIC FACTORY INC
2865 W RICK DR
PORT HURON,MI48060 		61-1850568   28,900       YOUTH PROGRAMS/ATHLETIC SUPPORT
(8) BEAUMONT HEALTH FOUNDATION
26901 BEAUMONT BLVD
SOUTH FIELD,MI48033 		46-5718220 3 65,743       FRONTLINE WORKERS' MEALS (COVID)
(9) BLUE WATER AREA RESCUE MISSION
1920 24TH STREET
PORT HURON,MI48060 		33-1200007 3 5,075       PROGRAM SUPPORT
(10) BLUE WATER COMMUNITY ACTION
3403 LAPEER ROAD
PORT HURON,MI48060 		38-2284121 3 21,360       USDA LOAN RESERVE
(11) BLUE WATER RECOVERY & OUTREACH
PO BOX 611424
PORT HURON,MI48060 		82-2011928 3 13,900       OUTREACH PROGRAMS
(12) BLUE WATER SAFE HORIZONS
1530 PINE GROVE AVENUE SUITE 2
PORT HURN,MI48060 		38-2234145 3 19,262       REPAIRS/GENERAL SUPPORT
(13) BLUE WATER START UPS
525 COURT STREET
PORT HURON,MI48060 		84-1787148 3 12,000       OPERATIONS AND SMALL BUSINESS SUPPORT
(14) BRIDGE BUILDERS COUNSELING INC
PO BOX 611202
PORT HURON,MI48060 		38-3154458 3 21,849       GENERAL/PROGRAM SUPPORT
(15) CAMAS VALLEY CHRISTIAN FELLOWSHIP
PO BOX 41
CAMAS VALLEY,OR97416 		93-1226883 3 10,000       GENERAL SUPPORT
(16) CARDINAL MOONEY CATHOLIC HIGH
660 S WATER ST
MARINE CITY,MI48039 		38-2225936 3 7,055       PROGRAM/ATHLETIC SUPPORT
(17) CITY OF MARYSVILLE
1111 DELAWARE AVE
MARYSVILLE,MI48040 		38-6004574 GOV 703,598       TRAIL PROJECTS/GENERAL SUPPORT
(18) CITY OF PORT HURON
100 MCMORRAN BLVD
PORT HURON,MI48060 		38-6004727 GOV 513,182       TRAIL PROJECTS/COMMUNITY PROGRAMS
(19) CITY OF ST CLAIR
547 N CARNEY DRIVE
ST CLAIR,MI48079 		38-6004590 GOV 451,724       TRAIL PROJECTS/COMMUNITY PROGRAMS
(20) CLAY TOWNSHIP
PO BOX 429
ALGONAC,MI48001 		38-6006892 GOV 20,000       TRAIL PROJECTS
(21) DIFFERENCE MAKERS MENTORING
723 COURT STREET
PORT HURON,MI48060 		83-0522471 3 25,000       AFTER SCHOOL PROGRAMS
(22) EAST CHINA CHARTER TOWNSHIP
5111 RIVER ROAD
EAST CHINA,MI48054 		38-6024028 GOV 20,000       TRAIL PROJECTS
(23) EAST CHINA SCHOOL DISTRICT
1585 MEISNER ROAD
EAST CHINA,MI48054 		38-6003547 GOV 29,149       STUDENT SUPPORT
(24) ECONOMIC DEVELOPMENT ALLIANCE
100 MCMORRAN 4TH FLOOR SUITE B
PORT HURON,MI48060 		38-1410034 3 60,000       SMALL AND MINORITY-OWNED BUSINESS SUPPORT
(25) ENTER STAGE RIGHT
647 NEW HAMPSHIRE AVE
MARYSVILLE,MI48040 		26-3508229 3 5,515       GENERAL SUPPORT
(26) FIRST CONGRETIONAL CHURCH UCC
300 ADAMS STREET
ST CLAIR,MI48079 		38-2133665 3 32,500       GENERAL SUPPORT
(27) FORT GRATIOT TOWNSHIP
3720 KEEWAHDIN ROAD
FORT GRATIOT,MI48059 		38-1805020 GOV 17,500       TRAIL PROJECTS
(28) FRIENDS OF THE ST CLAIR RIVER
PO BOX 611496
PORT HURON,MI48060 		77-0670838 3 171,729       TRAIL PROJECTS /GENERAL SUPPORT
(29) HENRY FORD HEALTH SYSTEM
1 FORD PLACE
DETROIT,MI48202 		38-1357020 3 23,470       FRONTLINE WORKERS' MEALS (COVID)
(30) HOLY CROSS CATHOLIC SCHOOL
618 S WATER STREET
MARINE CITY,MI48039 		37-1542098 3 14,650       GENERAL SUPPORT
(31) INTERNATIONAL SYMPHONY ORCHESTRA
PO BOX 610242
PORT HURON,MI48060 		23-7035763 3 27,819       GENERAL SUPPORT/PIANO TRIO PROGRAM/DIGITAL CHAMBER SERIES
(32) JOHN D DINGELL VA MEDICAL CENTER
4646 JOHN R ST
DETROIT,MI48201 		38-1358896 3 17,167       FRONTLINE WORKERS' MEALS (COVID)
(33) KETTERING UNIVERSITY
1700 UNIVERSITY AVE
FLINT,MI48504 		38-2410852 3 5,220       SMALL BUSINESS SUPPORT
(34) KIDS COALITION AGAINST HUNGER
PO BOX 930794
WIXOM,MI48393 		38-3693155 3 13,364       BLUE WATER FEED THE WORLD
(35) KIDS IN DISTRESS SERVICES
114 S 7TH ST
ST CLAIR,MI48079 		81-0561072 3 11,053       GENERAL SUPPORT
(36) LAKE HURON FNDN PEOPLES CLINIC
2601 ELECTRIC AVENUE
PORT HURON,MI48060 		20-8065139 3 9,840       GENERAL SUPPORT/ FRONTLINE WORKERS' MEALS
(37) LAKESHORE ADVANTAGE
201 W WASHINGTON AVE SUITE 410
ZEELAND,MI49464 		06-1708014 3 7,500       SMALL BUSINESS SUPPORT
(38) LIBERTY RIDERS INC
7103 GRATIOT AVENUE
ST CLAIR,MI48079 		90-0134885   20,000       GENERAL SUPPORT
(39) LUDINGTON & SCOTTVILLE AREA CHAMBER OF COMMERCE
5300 W US 10
LUDINGTON,MI49431 		38-0775025 3 6,000       SMALL BUSINESS SUPPORT
(40) MARWOOD NURSING AND REHAB
1300 BEARD STREET
PORT HURON,MI48060 		38-2683251 3 10,702       GENERAL SUPPORT
(41) MCLAREN OAKLAND FOUNDATION
50 N PERRY STREET
PONTIAC,MI48342 		20-0442217 3 5,880       FRONTLINE WORKERS' MEALS (COVID)
(42) MCLAREN PORT HURON FOUNDATION
1201 STONE STREET
PORT HURON,MI48060 		38-2777750 3 8,272       FRONTLINE WORKERS' MEALS 9COVID)/GENERAL SUPPORT
(43) MEMPHIS COMMUNITY SCHOOLS
PO BOX 201
MEMPHIS,MI48041 		38-6002551 GOV 8,300       STUDENT SUPPORT
(44) MID CITY NUTRITION
2014 HOLLAND AVENUE SUITE 701
PORT HURON,MI48060 		38-3934612 3 44,769       GENERAL SUPPORT/FOOD PROGRAMS/BUILDING PROJECT
(45) NEW LIFE CHRISTIAN ACADEMY
5515 GRISWOLD RD
KIMBALL,MI48074 		38-2999413 3 6,346       GENERAL/ROBOTICS SUPPORT
(46) OPERATION TRANSFORMATION
1904 POPLAR STREET
PORT HURON,MI48060 		38-3242099 3 9,129       MENTORING PROGRAMS/GENERAL SUPPORT
(47) PORT HURON MUSEUM OF ARTS AND HISTORY
905 SEVENTH STREET
PORT HURON,MI48060 		38-1864312 3 123,534       GENERAL SUPPORT
(48) PORT HURON MUSICALE
4318 GRATIOT AVE
PORT HURON,MI48060 		38-2465040 3 6,305       GENERAL AND STUDENT SUPPORT
(49) PORT HURON SCHOOLS
2720 RIVERSIDE DRIVE
PORT HURON,MI48060 		38-6003498 GOV 12,260       STUDENT SUPPORT
(50) RIVERBANK YOUTH THEATRE
420 SOUTH WATER STREET
MARINE CITY,MI48039 		47-4694944 3 1,028,750       THEATRE FACILITY AND PROGRAM SUPPORT
(51) ROTARY CLUB OF ST CLAIR
PO BOX 411
ST CLAIR,MI48079 		27-4842858 3 6,500       COMPUTERS
(52) SACRED HEART MAJOR SEMINARY
2701 CHICAGO BLVD
DETRIOT,MI48206 		38-1358214 3 14,650       GENERAL SUPPORT
(53) SALVATION ARMY - PORT HURON CORPS
2000 COURT STREET
PORT HURON,MI48060 		38-1370971 3 28,516       GENERAL SUPPORT/CHRISTMAS JOY SHOPPERS
(54) SOARING DEAMS INC
2000 RIVER ROAD
EAST CHINA,MI48054 		32-0536550 3 5,750       GENERAL SUPPORT
(55) SONS OUTREACH
PO BOX 610385
PORT HURON,MI48060 		38-3090778 3 20,121       GENERAL/PROGRAM SUPPORT
(56) SOS MARYSVILLE FOOD PANTRY
2929 GRATIOT BLVD
MARYSVILLE,MI48040 		45-2737183 3 10,000       EMERGENCY FOOD/GENERAL SUPPORT
(57) SPERO PREGANCY CENTER
1211 GRISWALD RD
PORT HURON,MI48060 		38-2774182 3 10,904       GENERAL/PROGRAM SUPPORT
(58) ST CLAIR CHAMBER OF COMMERCE
PO BOX 121
ST CLAIR,MI48079 		38-3203791 3 16,500       CONCERT/THEATER SUPPORT
(59) ST CLAIR COUNTY
200 GRAND RIVER AVENUE
PORT HURON,MI48060 		38-6006420 GOV 51,999       LIGHT STATION REPAIRS/COMMUNITY PROGRAMS
(60) ST CLAIR COUNTY COMMUNITY COLLEGE
323 ERIE STREET
PORT HURON,MI48060 		38-1857017 GOV 40,184       STUDENT SUPPORT/LEARNING EXHIBIT
(61) ST CLAIR GARDEN CLUB
962 N RIVERSIDE AVE
ST CLAIR,MI48079 		38-2975844 3 18,000       OASIS TURNOUT PROJECT
(62) ST CLAIR ART ASSOCIATION
201 N RIVERSIDE AVENUE
STCLAIR,MI48079 		23-7165977 3 15,342       GENERAL SUPPORT/ART FAIR/POP-UP GALA
(63) ST CLAIR COUNTY CHILD ABUSENEGLECT
1107 MILITARY STREET
PORT HURON,MI48060 		38-2780230 3 20,750       BUILDING RENOVATIONS/GENERAL SUPPORT
(64) ST CLAIR COUNTY ORGANIZED RECREATION FOR EVERYONE
3003 MOAK STREET
PORT HURON,MI48060 		38-1930756 3 11,996       VAN PURCHASE
(65) ST CLAIR COUNTY RESA
499 RANGE ROAD
MARYSVILLE,MI48040 		38-1709221 GOV 31,246       EDUCATIONAL/FOOD PROGRAMS
(66) ST VINCENT DE PAUL
415 N SIXTH STREET
ST CLAIR,MI48060 		38-1359592 3 55,351       GENERAL SUPPORT
(67) STUDIO 1219 INC
1219 MILITARY ST
PORT HURON,MI48060 		27-2031240 3 6,104       GENERAL SUPPORT
(68) THE COUNCIL ON AGING INC SERVING ST CLAIR COUNTY
600 GRAND RIVER AVE
PORT HURON,MI48060 		38-1876251 3 48,703       RENOVATIONS/GENERAL SUPPORT
(69) THE INDUSTRY
3750 PARKER ROAD
FORT GRATIOT,MI48059 		82-4030776   11,000       COMMUNITY PROGRAMS
(70) THUMB LAND CONSERVANCY
4975 MAPLE VALLEY ROAD
MARLETTE,MI48453 		41-2247569 3 40,000       PROPERTY AQUISTION
(71) TOUCHSTONE SERVICES INC
512 QUAY STREET
PORT HURON,MI48060 		38-3302125 3 5,383       HEALTHY EATING PROGRAMS
(72) TRINTY HEALTH MICHIGAN
PO BOX 955
ANN ARBOR,MI48106 		38-2113393 3 28,789       FRONTLINE WORKERS' MEALS (COVID)
(73) UNITED WAY OF ST CLAIR COUNTY
1723 MILITARY STREET
PORT HURON,MI48060 		38-1357996 3 13,072       GENERAL SUPPORT
(74) VISITING NURSE ASSOCIATION & BLUE WATER HOSPICE
3403 LAPEER RD SUITE B 101
PORT HURON,MI48060 		38-2667827 3 12,238       GENERAL SUPPORT
(75) WONDERFUL NEWS RADIO
908 MILITARY STREET
PORT HURON,MI48060 		38-3377170 3 34,758       BUILDING UPDATES/GENERAL SUPPORT
(76) YALE PUBLIC SCHOOLS
247 SCHOOL DRIVE
YALE,MI48097 		38-6003506 GOV 8,800       STUDENT SUPPORT
(77) YMCA OF THE BLUE WATER AREA
1525 THIRD STREET
PORT HURON,MI48060 		38-1358417 3 16,373       GENERAL AND PROGRAM SUPPORT
(78) YOUTH FOR CHRIST EAST MICHIGAN
PO BOX 610533
PORT HURON,MI48060 		38-1753187 3 8,295       GENERAL SUPPORT/MEDIA EQUIPMENT
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) 2020

Schedule I (Form 990) 2020
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on 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
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) TRADITIONAL SCHOLARSHIPS 106 297,395      
(2) COME HOME SCHOLARSHIPS 1 7,776      
(3) COMPLETE YOUR DEGREE 41 113,630      
(3)
(4)
(5)
(6)
(7)
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) 2020



Additional Data


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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Graphic Arrow Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Graphic Arrow Attach to Form 990.
Graphic Arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
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 on 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 on 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
Yes
 
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 on Line 1a? ....
2
Yes
 
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 on 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
Yes
 
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 on 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," on line 5a or 5b, describe in Part III.
6
For persons listed on 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," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on 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" on 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) 2020

Schedule J (Form 990) 2020
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 on 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 on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1RANDY D MAIERS
PRESIDENT 		(i)

(ii)		 220,731
-------------
0 		27,630
-------------
0 		23,063
-------------
0 		20,004
-------------
0 		33,697
-------------
0 		325,125
-------------
0 		12,840
-------------
0
Schedule J (Form 990) 2020

Schedule J (Form 990) 2020
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
PART I, LINE 4 - SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS SEVERANCE NON QUALIFIED EQUITY BASED RANDY MAIERS 0 18,559 0
PART III- OTHER ADDITIONAL INFORMATION NONQUALIFIED PLAN $18,559
Schedule J (Form 990) 2020

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 imageGo to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
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 274 3,268,780 FMV
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 isn't 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 nonstandard 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 didn't 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) (2020)
Schedule M (Form 990) (2020)
Page 2
Part IISupplemental 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) (2020)

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 Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2020
Open to Public
Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 THERE ARE A FEW INSTANCES, AS EXPLAINED BELOW, IN WHICH ONE OF THE FOUNDATION'S BOARD OF TRUSTEES HAS A BUSINESS OR FAMILY RELATIONSHIP WITH ANOTHER OF THE FOUNDATION'S TRUSTEES. GIVEN THE FACT THAT THE FOUNDATION'S BOARD CONSISTS OF 29 VOTING TRUSTEES (INCLUDING THE PRESIDENT), NO TWO OR THREE TRUSTEES TOGETHER COULD CONTROL NOR PLACE UNDUE INFLUENCE ON ANY BUSINESS OR ACTIVITIES CONDUCTED BY THE FOUNDATION'S BOARD. EVEN WITH A PERIODIC VACANCY ON THE BOARD THAT MAY ARISE, THE RESULTING IMPACT IS IMMATERIALLY CHANGED. ONE OF THE COMMUNITY FOUNDATION'S STRENGTHS IS THAT OUR GOVERNANCE IS STRUCTURED TO ENGAGE KEY COMMUNITY LEADERS FROM ALL BUSINESS ASPECTS AND GEOGRAPHIC AREAS OF THE COUNTY. GIVEN THIS APPROACH AND THE FACT THAT OUR BOARD IS FAIRLY LARGE IN COMPARISON (AT 29 VOTING MEMBERS), THERE INEVITABLY WILL BE SOME SITUATIONS WHERE A RELATIONSHIP MAY ARISE. IN EACH OF THESE INSTANCES, HOWEVER, THE FOUNDATION HAS TAKEN MEASURES TO MAINTAIN TRANSPARENCY, KEEP ANY TRANSACTION AT ARMS-LENGTH, AND ENFORCE ITS CONFLICT OF INTEREST POLICY. ANNUALLY, ALL BOARD MEMBERS COMPLETE A DISCLOSURE OF POTENTIAL CONFLICTS OF INTEREST, INCLUDING SERVICE ON OTHER BOARDS, FAMILY, WHICH IS SUMMARIZED IN BOARD BOOKS AND ARE DISCLOSED VERBALLY AND IN MEETING MINUTES WHEN CONFLICTS OF INTEREST ARISE. IN THEIR RESPECTIVE BUSINESSES, BOARD MEMBERS MAY HAVE BUSINESS RELATIONSHIPS WITH OTHER BOARD MEMBERS WHETHER IT IS THROUGH A FINANCIAL INSTITUTION, LAW FIRM, ACCOUNTING FIRM ETC; HOWEVER, THE COMMUNITY FOUNDATION AND ITS SUPPORTING ORGANIZATIONS HAVE HAD NO INVOLVEMENT OTHERWISE WITH THE RESPECTIVE TO THOSE POTENTIAL RELATIONSHIPS. FOLLOWING IS A SUMMARY OF THE BUSINESS AND/OR FAMILY RELATIONSHIPS THAT EXISTED IN 2020: 1. THE FOUNDATION MAINTAINS DEPOSIT ACCOUNTS AT ALL AREA FINANCIAL INSTITUTIONS IN AN EFFORT TO DEMONSTRATE IMPARTIALITY AS WELL AS TO MAXIMIZE FDIC INSURANCE COVERAGE ON FUNDS HELD. TWO TRUSTEES, WILL OLDFORD AND STEVE SCHWEIHOFER BEGAN WORKING TOGETHER IN 2020 AT EASTERN MICHIGAN BANK AND TRUSTEES TIM WARD AND DONNA NIESTER ALSO SERVE ON EASTERN MICHIGAN BANK'S BOARD. ANOTHER TRUSTEE, ROY KLECHA IS THE RETIRED PRESIDENT OF NORTHSTAR BANK WHO STILL SERVES ON ITS BOARD. THESE DEPOSIT ACCOUNTS MEET THE SAME REQUIREMENTS / CRITERIA OF ACCOUNTS OFFERED TO NON-PROFIT ORGANIZATIONS IN THE GENERAL PUBLIC. NONE OF THESE INDIVIDUALS ARE DIRECTLY INVOLVED WITH OUR DEPOSIT BANKING RELATIONSHIPS OR SERVE IN AN OFFICER CAPACITY FOR THE FOUNDATION, AND NONE ARE AUTHORIZED SIGNERS ON THOSE ACCOUNTS OR COULD NOT OTHERWISE CONDUCT ACTIVITY FOR THOSE ACCOUNTS. SIMILARLY, IN THEIR BANKING ROLES, EACH MAY HAVE BANKING RELATIONSHIPS WITH OTHER TRUSTEES/BANKS; HOWEVER, THE COMMUNITY FOUNDATION HAS HAD NO INVOLVEMENT OTHERWISE WITH THE RESPECTIVE BUSINESSES TO WHICH THE TRUSTEES HAVE RELATIONSHIPS. 2. TWO LOCAL ATTORNEYS SERVED AS TRUSTEES ON THE FOUNDATION'S BOARD IN 2020, CHARLES KELLY AND JANAL MOSSETT, BOTH OF WHOM ARE PARTNERS AT KELLY LAW FIRM. ALTHOUGH THE FOUNDATION WOULD TYPICALLY ENGAGE THE SERVICES OF INDEPENDENT ATTORNEYS WHEN NECESSARY, IN THE CAPACITY OF TRUSTEE, THESE TWO DO SERVE ON THE FOUNDATION'S LEGAL ADVISORY COMMITTEE GIVEN THEIR EXPERTISE AND KNOWLEDGE, AND FROM TIME TO TIME MAY PROVIDE LEGAL COUNSEL ON GENERAL MATTERS SHOULD SUCH MATTERS ARISE. 3. TRUSTEE JIM CHARRON IS A FINANCIAL ADVISOR WITH OPPENHEIMER & CO., INC. WHO HAD A LONG-STANDING CLIENT RELATIONSHIP WITH THE KNOWLTON FOUNDATION AND ITS FOUNDING FAMILY. IN 2020, THE KNOWLTON FOUNDATION MOVED FORWARD WITH ITS SUCCESSION AND DISSOLUTION PLANS, TRANSFERRING ALL ITS ASSETS TO OUR COMMUNITY FOUNDATION IN 2020. PURSUANT TO TERMS OUTLINED IN AN INVESTMENT POLICY ADDENDUM, THE FINANCE & INVESTMENT COMMITTEE REVIEWED AND APPROVED THE DONOR'S RECOMMENDATION TO RETAIN THE ENDOWED ASSETS IN A SEPARATE INVESTMENT POOL MANAGED BY JIM CHARRON AND RYAN CHARRON (HIS SON) AT OPPENHEIMER. THIS DONOR POOL'S PERFORMANCE AND COMPLIANCE TO OUR INVESTMENT POLICY IS REVIEWED QUARTERLY BY OUR INVESTMENT ADVISOR AND FINANCE & INVESTMENT COMMITTEE. JIM CHARRON CONTINUES TO SERVE ON THE FINANCE & INVESTMENT COMMITTEE, AND AS ONE MEMBER OF A LARGE COMMITTEE, HE IS UNABLE TO IMPACT DECISIONS. THAT SAID, JIM'S POTENTIAL CONFLICT IS KNOWN AND AS OUTLINED BY THE FOUNDATION'S CONFLICT OF INTEREST POLICY, THE FULL COMMITTEE, ALONG WITH STAFF, SHALL CONTINUE TO HAVE OPEN DISCUSSIONS ON ALL MATTERS RELATIVE TO THIS DONOR POOL. AS DEEMED APPROPRIATE, JIM CHARRON MAY BE ASKED TO LEAVE THE ROOM DURING DISCUSSION AND VOTING, OR THE INTERESTED PARTY MAY REMAIN IN THE MEETING AND PART OF DISCUSSION YET ABSTAIN FROM VOTING ON ANY MOTION. SUCH ACTIONS WOULD BE DOCUMENTED IN THE RESPECTIVE MEETING MINUTES. 4. ANOTHER TRUSTEE, CLIFFORD S. THOMASON, SERVES AS EXECUTIVE DIRECTOR OF THE ATHLETIC FACTORY, WHICH IS A PAST, CURRENT AND LIKELY FUTURE GRANTEE GIVEN ITS SERVICES CLOSELY ALIGN WITH OUR CHARITABLE MISSION. ADDITIONALLY, OTHER TRUSTEES MAY SERVE ON THE BOARDS OF OTHER NON-PROFITS/CHARITABLE INSTITUTIONS WE SUPPORT, WHICH ALSO MAY HAVE RECEIVED GRANTS IN THE PAST, IN 2020 OR WILL DO SO IN THE FUTURE. IN ALL OF THESE INSTANCES, NONE OF THESE TRUSTEES HAVE THE ABILITY TO AUTHORIZE OR INFLUENCE TRANSACTION PROCESSING OR THE DECISION-MAKING FOR GRANTS GIVEN THE APPLICATIONS WERE INDEPENDENTLY REVIEWED, RECOMMENDED AND APPROVED BY BOARD-APPROVED GRANTING COMMITTEES OUTSIDE OF THESE TRUSTEES PURSUANT TO THE BOARD GRANTING AUTHORITY DELEGATION. FURTHERMORE, ALL BOARD MEMBERS, STAFF AND COMMITTEE MEMBERS COMPLETE A WRITTEN DISCLOSURE OF POTENTIAL CONFLICTS THEY OR MEMBERS OF THEIR RESPECTIVE FAMILIES HAVE THROUGH SERVICE ON BOARDS OF OTHER COMMUNITY ORGANIZATIONS FOR WHICH THE FOUNDATION MAY HAVE INVOLVEMENT FROM TIME TO TIME (I.E. GRANTS), FAMILY RELATIONSHIPS, BUSINESS RELATIONSHIPS AND FINANCIAL INTERESTS. UNDER OUR CONFLICT OF INTEREST POLICY, THESE POTENTIAL CONFLICTS ARE ALSO VERBALLY DISCLOSED AT MEETINGS, AND WHERE DECISION-MAKING IS INVOLVED AND CONFLICTS EXIST, THE RESPECTIVE TRUSTEE/COMMITTEE MEMBER WOULD ABSTAIN FROM VOTING, WHICH WOULD BE DOCUMENTED IN RELATED MEETING MINUTES. OUR ORGANIZATION'S GOVERNANCE STRUCTURE PROVIDES THAT NO ONE TRUSTEE (OR EVEN A HANDFUL OF TRUSTEES TOGETHER) COULD CONTROL OR SIGNIFICANTLY IMPACT BOARD ACTION AND THE FOUNDATION'S OPERATIONS. 5. AS THE LARGEST COMMUNITY-BASED CHARITABLE ORGANIZATION IN OUR REGION, OUR FOUNDATION IS THE RECIPIENT OF VARIOUS GIFTS FROM THE TRUSTEES OR THE ORGANIZATIONS WITH WHICH THEY ARE INVOLVED. IN FACT, INCLUDED IN OUR 'JOB DESCRIPTION' FOR FOUNDATION BOARD MEMBERS IS AN EXPECTATION OF GIVING. EACH GIFT IS IRREVOCABLE AND IS HANDLED IN THE SAME MANNER AS EVERY OTHER CHARITABLE GIFT RECEIVED. 6. TRUSTEES RASHA DEMASHKIEH AND DR. RANDA JUNDI-SAMMAN HAVE FAMILY RELATIONSHIPS: RASHA AND RANDA ARE SISTER-IN-LAWS. FOR THE REASONS OUTLINED IN THE INITIAL PARAGRAPHS OF THIS NARRATIVE, SIMILAR TO BUSINESS RELATIONSHIPS, THE FOUNDATION'S GOVERNANCE STRUCTURE, AND POLICIES AND PRACTICES ARE SUCH THAT NO SINGLE OR TWO OR THREE TRUSTEES TOGETHER COULD SIGNIFICANTLY INFLUENCE BOARD ACTION AND FOUNDATION OPERATIONS. 7. SEVERAL TRUSTEES HAVE WORKING RELATIONSHIPS WITH ANOTHER AS REFERENCED IN PREVIOUS PARAGRAPHS, TRUSTEES WILLIAM "WILL" OLDFORD, STEVE SCHWEIHOFER, DONNA NIESTER AND TIM WARD HAVE A BUSINESS RELATIONSHIP THROUGH EASTERN MICHIGAN BANK, AND BOTH CHARLES KELLY AND JANAL MOSSETT ARE PARTNERS AT KELLY LAW FIRM. ADDITIONALLY, TRUSTEES MICHAEL CANSFIELD AND HALE WALKER BOTH WORK AT MIMUTUAL MORTGAGE, A LOCAL MORTGAGE LENDER WITH ITS OFFICE ADJACENT TO THE FOUNDATION'S OFFICES AND FOR WHOM WE JOINTLY OWN THE COURTYARD PROPERTY IN THE FRONT OF OUR BUILDINGS. BEYOND THAT SHARED PROPERTY INTEREST, THE FOUNDATION'S POTENTIAL BUSINESS RELATIONSHIPS WITH MIMUTUAL MORTGAGE WOULD BE LIMITED TO THE FOUNDATION BEING THE RECIPIENT FOR CHARITABLE GIFTS, WHICH WOULD BE HANDLED SIMILARLY TO THOSE GIFTS FROM ANY OTHER DONORS (SEE NOTES ON TRUSTEE GIVING EXPECTATIONS ABOVE). THREE OTHER TRUSTEES WORK FOR THE COUNTY OF ST. CLAIR: MICHAEL WENDLING AS PROSECUTING ATTORNEY, MICHAEL HULEWICZ AS A DISTRICT COURT JUDGE, AND JOHN TOMLINSON AS PROBATE JUDGE. IT SHOULD BE NOTED THAT THE FOUNDATION CONTRACTS WITH THE COUNTY OF ST. CLAIR TO MANAGE THE DAY-TO-DAY OPERATIONS OF OUR BLUE WATER RIVER WALK PROPERTY HELD IN OUR SUPPORTING ORGANIZATION, BLUE WATER LAND FUND AS EMPLOYEES OF THE COUNTY'S COURT SYSTEM, THESE THREE INDIVIDUALS WERE NOT INVOLVED WITH THAT TRANSACTION OR THOSE RESPONSIBILITIES. IN ALL OF THESE WORKING RELATIONSHIPS, EACH RESPECTIVE TRUSTEE WAS INDEPENDENTLY APPOINTED TO THE BOARD BASED UPON HIS/HER RESPECTIVE SKILL SETS, EXPERIENCE, COMMUNITY INVOLVEMENT AND OTHER FACTORS AND THEIR ROLE AT THE FOUNDATION IS NOT IMPACTED BY THEIR WORKING RELATIONSHIPS. THE FOUNDATION'S GOVERNANCE STRUCTURE, AND POLICIES AND PRACTICES ARE SUCH THAT NO TWO OR THREE TRUSTEES TOGETHER COULD SIGNIFICANTLY INFLUENCE BOARD ACTION AND FOUNDATION OPERATIONS.
FORM 990, PART VI, SECTION B, LINE 11B THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S BOARD OF TRUSTEES MEET THE LAST TUESDAY OF EACH CALENDAR QUARTER AT A MINIMUM. THE BUSINESS AGENDA OF THESE BOARD MEETINGS INCLUDE A REVIEW OF INTERNAL FINANCIAL STATEMENTS AND INVESTMENT REPORTS THAT HAVE BEEN REVIEWED AND ACCEPTED BY ITS FINANCE & INVESTMENT COMMITTEE AT ONE OF THEIR MONTHLY MEETINGS. ANNUALLY AT THE RECOMMENDATION OF ITS AUDIT COMMITTEE, THE BOARD OF TRUSTEES ENGAGE THE SERVICES OF AN INDEPENDENT AUDITING FIRM TO PERFORM AN AUDIT OF ITS FINANCIAL RECORDS AND ISSUE AUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE CALENDAR YEAR. ADDITIONALLY, AS PART OF THE ENGAGEMENT, THE AUDITING FIRM IS HIRED TO DRAFT THE ANNUAL FORM 990 FOR BOTH THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY AND ITS SUPPORTING ORGANIZATIONS, THE COMMUNITY RENAISSANCE FUND AND THE BLUE WATER LAND FUND; HOWEVER, COMMUNITY FOUNDATION STAFF ARE SIGNIFICANTLY INVOLVED IN THIS PROCESS. MEMBERSHIP ON BOTH THE AUDIT COMMITTEE AND THE FINANCE AND INVESTMENT COMMITTEE INCLUDE A NUMBER OF BOARD TRUSTEES AS WELL AS OTHER COMMUNITY MEMBERS WITH FINANCIAL OR AUDIT EXPERIENCE. ASIDE FROM MEETING WITH FOUNDATION MANAGEMENT, THE INDEPENDENT AUDITORS MEET JOINTLY WITH BOTH THE FOUNDATION'S AUDIT COMMITTEE AND THE FOUNDATION'S FINANCE & INVESTMENT COMMITTEE TO PRESENT THE AUDITED FINANCIAL STATEMENTS AND REVIEW THE RESULTS OF ITS ANNUAL AUDIT. SUBSEQUENTLY, THE CONSOLIDATED AUDIT REPORT IS PRESENTED TO AND REVIEWED BY THE FOUNDATION'S BOARD OF TRUSTEES AT ITS JUNE BOARD MEETING. DUE TO THE TIMING ASSOCIATED WITH THE AFOREMENTIONED LEVELS OF REVIEW OVER THE AUDIT REPORT, AN AUTOMATIC EXTENSION FOR FILING OF THE FORM 990 (FROM THE INITIAL MAY 15TH DEADLINE) IS TYPICALLY REQUIRED. AFTER THE FINAL CONSOLIDATED FINANCIAL STATEMENTS HAVE BEEN ISSUED, THE FORM 990S FOR THE COMMUNITY FOUNDATION AND ITS TWO "CONTROLLED" SUPPORTING ORGANIZATIONS ARE DRAFTED BY THE INDEPENDENT AUDIT FIRM AND ITS TAX MANAGER, WITH THE DIRECT ASSISTANCE OF THE FOUNDATION'S DIRECTOR OF FINANCE. THE FINAL DRAFT OF THE FORM 990S ARE REVIEWED BY THE FOUNDATION'S DIRECTOR OF FINANCE AND THEN SIGNED BY THE FOUNDATION'S PRESIDENT AND CEO BEFORE FILING AND AFTER THE BOARD'S ACCEPTANCE. THE FORM 990S (FOR THE COMMUNITY FOUNDATION AND ITS SUPPORTED ORGANIZATIONS) ARE DISTRIBUTED TO THE RESPECTIVE BOARD OF TRUSTEES FOR THEIR REVIEWS PRIOR TO FILING. FOR THE SAKE OF TRANSPARENCY AND TIME-RELEVANCE, IT IS THE GOAL OF FOUNDATION MANAGEMENT TO FILE THE FORM 990S AS QUICKLY AS POSSIBLE. IF A FORMAL REVIEW AT A SCHEDULED BOARD OF TRUSTEE MEETING IS FEASIBLE WITHIN THE TIMEFRAME, FOUNDATION MANAGEMENT WILL DO SO, AND THE MEETING MINUTES WILL REFLECT THEIR FORMAL REVIEW. IF SUCH A FORMAL REVIEW WILL DELAY THE FILING UNNECESSARILY, FOUNDATION MANAGEMENT WILL DISTRIBUTE ELECTRONICALLY (OR IN HARD COPY) A COPY OF THE DRAFTED FORM 990S FOR BOARD TRUSTEES' REVIEWS. AN EXPLANATORY COVER LETTER WILL ACCOMPANY THESE FORM 990S WITH REVIEW NOTES THAT 'WALK' TRUSTEES THROUGH THE DOCUMENT AND CORRELATE THE RETURN BACK TO THE AUDITED FINANCIAL STATEMENTS. THIS COVER INCLUDES A REQUEST THAT TRUSTEES CONTACT THE DIRECTOR OF FINANCE WITH ANY QUESTIONS AND/OR TO SCHEDULE INDIVIDUAL REVIEWS AS DEEMED NECESSARY. EACH BOARD TRUSTEE IS REQUESTED TO DOCUMENT THEIR ACCEPTANCE OF THE FORM 990S FORMALLY VIA A REPLY TO THE ELECTRONIC DISTRIBUTION, OR HARD COPY DISTRIBUTION. EVIDENCE OF BOARD OF TRUSTEE REVIEW AND APPROVAL WILL BE RETAINED IN THE FORM 990 FILES. UPON APPROVAL OF THE BOARD OF TRUSTEES, THE FORM 990S WILL BE FILED. ELECTRONIC FILE VERSIONS OF THE FORM 990S ARE THEN MADE AVAILABLE ON THE FOUNDATION'S WEBSITE (WWW.STCLAIRFOUNDATION.ORG), UPLOADED TO GUIDESTAR.ORG (A RESOURCE RELATIVE TO NON-PROFIT ORGANIZATIONS), AND ARE ALSO AVAILABLE UPON REQUEST OR IN PERSON.
FORM 990, PART VI, SECTION B, LINE 12C THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY AND ITS SUPPORTING ORGANIZATIONS HAVE A BOARD-APPROVED CONFLICT OF INTEREST POLICY THAT IS CONSISTENT WITH SUCH POLICIES OF THE COUNCIL ON FOUNDATIONS AND THE COUNCIL OF MICHIGAN FOUNDATIONS. ALL BOARD TRUSTEES, INCLUDING FOUNDATION OFFICERS, COMMITTEE MEMBERS AND STAFF MEMBERS MUST REVIEW THE POLICY ANNUALLY AND SIGN A STATEMENT WHICH AFFIRMS THAT THEY: A. HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; B. HAVE READ AND UNDERSTAND THE POLICY AS WELL AS THE NEED TO COMPLY WITH THE POLICY (GIVEN THAT THE COMMUNITY FOUNDATION MISSION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES). C. HAVE LISTED ALL AREAS OF POTENTIAL CONFLICTS OF INTEREST THAT EXIST AS OF THE DATE THEY ARE COMPLETING THE DISCLOSURE FORM, INCLUDING SERVICE ON OTHER NON-PROFIT BOARDS, FINANCIAL INTERESTS, AND FAMILY OR BUSINESS RELATIONSHIPS; AND D. HAVE AGREED TO DISCLOSE OTHERS AS THEY MAY ARISE THROUGH THE YEAR, AND WHEN THE POTENTIAL FOR CONFLICT ARISES, AGREE TO VERBALLY DISCLOSE SUCH AREAS OF POTENTIAL CONFLICT AT ALL COMMITTEE / BOARD MEETINGS. IN 2011, THE FOUNDATION ESTABLISHED ADDITIONAL CONFLICT OF INTEREST POLICY AND DISCLOSURE CRITERIA FOR THE POSITION OF BOARD CHAIRMAN. THIS CRITERIA IS AN APPENDIX TO THE EXISTING POLICY. FOUNDATION MANAGEMENT REVIEWS THESE CONFLICT OF INTEREST DISCLOSURES UPON RECEIPT, SUMMARIZES FOR THE BOARD AND INCLUDES IN BOARD BOOKS. THE DISCLOSURE FORMS ARE MAINTAINED ON FILE. IN CONDUCTING BOARD OR COMMITTEE BUSINESS, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE CONFLICT, AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD AND/OR COMMITTEE. AFTER DISCLOSURE, THE CHAIR OF THE BOARD OR COMMITTEE, ALONG WITH STAFF, SHALL HAVE AN OPEN DISCUSSION AS TO THE MATERIAL NATURE OF THE POSSIBLE CONFLICT. AS DEEMED APPROPRIATE, THE INTERESTED PERSON MAY BE ASKED TO LEAVE THE ROOM DURING DISCUSSION AND VOTING, OR THE INTERESTED PARTY MAY REMAIN IN THE MEETING AND PART OF DISCUSSION YET ABSTAIN FROM VOTING ON ANY MOTION. THE CHAIRPERSON OF THE BOARD OR COMMITTEE MAY, IF APPROPRIATE, ASK STAFF AND/OR OTHER VOLUNTEERS TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT SO THAT THE CONFLICT MAY BE AVOIDED. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE THAT A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE SHALL DETERMINE THE BEST COURSE OF ACTION TO AVOID ANY REAL OR PERCEIVED CONFLICT. SUCH ACTION MAY INCLUDE REVOKING OR CHANGING ANY PREVIOUS DECISION OR ACTION TAKEN PRIOR TO LEARNING OF THE CONFLICT. THE MINUTES OF THE BOARD AND COMMITTEES SHALL CONTAIN THE NAMES OF MEMBERS AND STAFF PRESENT AT THE MEETING, THE NAMES OF MEMBERS WHO HAVE A POSSIBLE CONFLICT OF INTEREST WITH THE ASSOCIATED GROUP, ORGANIZATION, BUSINESS OR TRANSACTION FOR WHICH THE CONFLICT MAY EXIST, AND DOCUMENTATION AS TO WHAT ACTION WAS TAKEN IN REGARDS TO THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, AN EXECUTIVE COMPENSATION COMMITTEE, RECOMMENDED BY THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD, WILL SEEK INPUT FROM THE BOARD OF TRUSTEES ON THE FOUNDATION'S PRESIDENT/CEO CURRENT YEAR PERFORMANCE AND THEN INITIATE AN ANNUAL REVIEW OF HIS/HER WAGE AND BENEFIT PACKAGE, INCLUDING DETERMINATION OF A PERFORMANCE AWARD (BONUS) TO BE PAID IN JANUARY. ON JANUARY 1, 2021, THE FOUNDATION'S PRESIDENT/CEO BECAME FULLY VESTED IN THE FINAL CLASS YEAR'S DEFERRED COMPENSATION BENEFITS UNDER THE PREVIOUS TOP HAT PLAN, AND THE FUNDS WERE DISTRIBUTED ON JANUARY 26, 2021. IT IS THE BOARD OF TRUSTEE'S CURRENT PREMISE THAT THE PRESIDENT/CEO'S ACCOMPLISHMENTS BASED UPON INPUT FROM THE BOARD, DONORS AND COMMUNITY PARTNERS SINCE HIS 2002 HIRING IS IN THE TOP 10-20% OF ALL FOUNDATION CEOS IN MICHIGAN. FURTHERMORE, IT IS AGREED THAT THE MARKET FOR THE SERVICES OF FOUNDATION CEOS IS NOT RESTRICTED TO THIS LOCAL REGION OR EVEN MICHIGAN BUT RATHER WOULD EXTEND NATIONALLY INTO THE MIDWEST'S EAST NORTH CENTRAL REGION. IT IS THE BOARD'S CURRENT PREMISE THAT THE PRESIDENT/CEO'S WAGE AND BENEFIT PACKAGE SHOULD BE COMMENSURATE WITH HIS PERFORMANCE AT THE 75TH+ PERCENTILE OF FOUNDATION CEOS IN THIS BROADER REGION. IN ITS REVIEW, THIS EXECUTIVE COMPENSATION COMMITTEE WILL UTILIZE COMPENSATION DATA FROM THE ANNUAL COUNCIL ON FOUNDATIONS' GRANTMAKERS SALARY AND BENEFITS REPORT FOR FOUNDATIONS WITH ASSETS BETWEEN $50 -$99.9 MILLION IN THE MIDWEST'S EAST NORTH CENTRAL REGION. FROM TIME TO TIME, THE EXECUTIVE COMPENSATION COMMITTEE MAY ALSO REVIEW COMPENSATION DATA FROM THE CHRONICLE OF PHILANTHROPY. THE EXECUTIVE COMPENSATION COMMITTEE'S REVIEW OF THE PRESIDENT/CEO'S WAGE AND BENEFITS PACKAGE WILL TAKE PLACE EACH FALL AFTER THE COUNCIL ON FOUNDATION'S RELEASE OF ITS CURRENT YEAR SALARIES AND BENEFITS REPORT, AT WHICH TIME THEY WILL DEVELOP A RECOMMENDATION LEADING UP TO THE BOARD'S DECEMBER MEETING. THE EXECUTIVE COMPENSATION COMMITTEE'S RECOMMENDATIONS ADDRESS HIS BASE SALARY AND BENEFIT PACKAGE IN AGGREGATE BASED UPON HIS WORK FOR THE COMMUNITY FOUNDATION AND ITS SUPPORTING ORGANIZATIONS, THE COMMUNITY RENAISSANCE FUND AND BLUE WATER LAND FUND, INC. HIS AGGREGATE COMPENSATION AND BENEFITS ARE CURRENTLY RECORDED IN FULL WITHIN THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY'S FINANCIAL STATEMENTS AND THE FORM 990S FOR EACH OF THESE RESPECTIVE ORGANIZATIONS DISCLOSE THAT COMPENSATION AND BENEFITS PACKAGE AND THE ENTITY RELATIONSHIPS. AT EACH DECEMBER BOARD MEETING, THE EXECUTIVE COMPENSATION COMMITTEE WILL SEEK BOARD INPUT AND FORMALLY CONDUCT THE PRESIDENT/CEO'S PERFORMANCE REVIEW WITH THE BOARD. AT THAT TIME, THE EXECUTIVE COMPENSATION COMMITTEE'S RECOMMENDATION ON THE PRESIDENT/CEO'S WAGE AND BENEFITS PACKAGE IS PRESENTED TO TAKE EFFECT IN THE UPCOMING CALENDAR YEAR. FOLLOWING THAT INPUT AND REVIEW, THE BOARD WILL TAKE ACTION ON THE WAGE AND BENEFIT PACKAGE RECOMMENDATION AT THAT MEETING OR THE UPCOMING JANUARY BOARD MEETING IN CONJUNCTION WITH THE PRESIDENT/CEO'S PERFORMANCE AWARD ACTION FOR THE CURRENT YEAR TO BE PAID OUT IN JANUARY.
FORM 990, PART VI, SECTION C, LINE 19 IT IS THE GOAL OF THE FOUNDATION, ITS STAFF, AND BOARD TO BE ACCOUNTABLE AND TRANSPARENT TO OUR DONORS AND THE ENTIRE COMMUNITY BY REGULARLY DISSEMINATING OUR PROGRAM AND FINANCIAL INFORMATION. IT IS OUR INTENT TO COMPLY WITH THE INTERNAL REVENUE CODE AND REGULATIONS WITH RESPECT TO PUBLIC INSPECTION OF THE FORM 990S, IRS FORM 990-TS TO THE EXTENT A FILING WERE REQUIRED, AND THE IRS DETERMINATION LETTERS FOR THE COMMUNITY FOUNDATION AND ITS CONTROLLED SUPPORTING ORGANIZATIONS. THEREFORE, THE FOUNDATION WILL: 1) MAKE THESE DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION AT ITS OFFICES DURING REGULAR BUSINESS HOURS WITHOUT CHARGE; 2) PROVIDE A COPY WITHOUT CHARGE, OTHER THAN A REASONABLE FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS, OF ALL OR ANY PART OF THESE DOCUMENTS REQUIRED TO BE MADE AVAILABLE FOR PUBLIC INSPECTION TO ANY INDIVIDUAL WHO MAKES A REQUEST FOR SUCH A COPY IN PERSON OR IN WRITING; AND 3) UPLOAD AND MAINTAIN ON OUR WEBSITE THE FOUNDATION'S AUDITED FINANCIAL STATEMENTS, FORM 990S AND FORM 990-TS TO THE EXTENT FILINGS WERE REQUIRED FOR A MINIMUM OF 3 YEARS. ADDITIONALLY, THE GUIDESTAR ORGANIZATION SERVES AS A RESOURCE FOR THOSE INDIVIDUALS AND ORGANIZATIONS WISHING TO RESEARCH NON-PROFIT ORGANIZATIONS BY WORKING WITH THE IRS TO MAKE AVAILABLE THE 990S OF ALL NON-PROFIT ORGANIZATIONS. RECOGNIZING THAT THIS AVAILABILITY IS SOMETIMES DELAYED AND READERS MAY NOT UNDERSTAND THE FULL PICTURE OF WHO WE ARE AND WHAT WE DO THROUGH THE FORM 990 ALONE, THE FOUNDATION WILL PAY THE NOMINAL FEE TO VOLUNTARILY HAVE ITS IRS FORM 990S UPLOADED TO GUIDESTAR'S WEBSITE, ALONG WITH ITS AUDITED FINANCIAL STATEMENTS THAT INCLUDES AN OPENING COVER LETTER FROM MANAGEMENT DISCUSSING KEY PHILOSOPHIES, INITIATIVES AND THE FINANCIALS.
FORM 990, PART VII - ADDITIONAL INFORMATION THE COMMUNITY FOUNDATION OF ST. CLAIR COUNTY, TAX ID # 38-1872132, ACTS AS COMMON PAYMASTER FOR BOTH ITS ORGANIZATION AND ITS TWO SUPPORTING ORGANIZATIONS THE COMMUNITY RENAISSANCE FUND, TAX ID # 20-1649237 AND THE BLUE WATER LAND FUND, INC., TAX ID 45-2908074. WHILE ALL FORM W-2S ARE REPORTED UNDER AND TAXES ARE PAID THROUGH THE COMMUNITY FOUNDATION'S TAX ID # 38-1872132, WAGES, BENEFITS AND RELATED TAXES ARE ALLOCATED AND RECORDED BETWEEN THE FOUNDATION AND ITS SUPPORTING ORGANIZATIONS BASED UPON THE ASSIGNED RESPONSIBILITIES, TIME SPENT AND SPECIFIC WORK PERFORMED. ALL OF THE 9 FORM W-2S FILED IN 2020 WERE FOR PROGRAMS AND INITIATED UNDER THE CORE COMMUNITY FOUNDATION, WITH TWO INCLUDING SOME ALLOCATION TO A GRANT-FUNDED INITIATIVE. ALTHOUGH AUDITED FINANCIAL STATEMENTS REFLECT THE CONSOLIDATION OF ALL ORGANIZATIONS, SEPARATE FORM 990S ARE FILED FOR EACH ORGANIZATION INDEPENDENTLY. CONSEQUENTLY, THIS COMMON PAYMASTER STATUS AND THE EXISTENCE OF SHARED EMPLOYEES SHOULD BE NOTED. AT THIS TIME, WHILE THE FOUNDATION'S PRESIDENT/CEO OVERSEES OPERATIONS AND INITIATIVES OF ITS SUPPORTING ORGANIZATIONS, HIS TIME AND RELATED WAGES/BENEFITS ARE ABSORBED UNDER THE COMMUNITY FOUNDATION'S OPERATIONS THAT SAID, AS RELATED ORGANIZATIONS, HIS WAGES/BENEFITS MUST BE REPORTED UNDER THOSE RESPECTIVE SUPPORTING ORGANIZATIONS' FORM 990S AS WELL, IN ACCORDANCE TO IRS REQUIREMENTS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2020


Additional Data


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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 Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
COMMUNITY FOUNDATION OF
ST CLAIR COUNTY
Employer identification number

38-1872132
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










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
(1)THE COMMUNITY RENASSANCE FUND
500 WATER STREET

PORT HURON,MI48060
20-1649236 		COMM. DEV. MI 501(C)(3) LINE 12A, I N/A
 
No
(2)THE BLUE WATER LAND FUND INC
500 WATER STREET

PORT HURON,MI48060
45-2908074 		COMM. DEV. MI 501(C)(3) LINE 12A, I N/A
 
No










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
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












Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
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
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
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
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
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) BLUE WATER LAND FUND INC

 B 364,102 CASH BASIS
(2) THE COMMUNITY RENAISSANCE FUND

 B 176,344 CASH BASIS




Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
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) 2020
Schedule R (Form 990) 2020
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) 2020

Additional Data


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