Form990


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)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
A For the 2025 calendar year, or tax year beginning 01-01-2025 , and ending 12-31-2025
BCheck if applicable:
CName of organization
MIDLAND AREA COMMUNITY FOUNDATION
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
76 ASHMAN CIRCLE
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
MIDLAND, MI48640
D Employer identification number

38-2023395
E Telephone number

G Gross receipts $ 21,692,973
F Name and address of principal officer:
SHARON MORTENSEN
76 ASHMAN CIRCLE
MIDLAND,MI48640
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.MIDLANDFOUNDATION.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  
K Form of organization:  
L Year of formation: 1973
M State of legal domicile: MI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: OUR MISSION IS TO PROVIDE PHILANTHROPIC LEADERSHIP TO STRENGTHEN OUR COMMUNITY BY FOSTERING COLLABORATION AND GIVING TODAY AND IN THE FUTURE. SINCE 1973, MIDLAND AREA COMMUNITY FOUNDATION HAS PROVIDED AN AVENUE FOR INDIVIDUALS AND ORGANIZATIONS TO CHANGE THE COMMUNITY THROUGH PHILANTHROPIC GIVING. MACF AWARDS GRANTS AND SCHOLARSHIPS, OFFERS THE ABILITY FOR INDIVIDUALS AND FAMILIES TO INVEST IN THE COMMUNITY, AND SERVES AS A CATALYST FOR COLLABORATION AND CHANGE BY LEADING COMMUNITY DIALOGUE AND ACTION ON CRITICAL ISSUES.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 15
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 15
5 Total number of individuals employed in calendar year 2025 (Part V, line 2a) ...... 5 12
6 Total number of volunteers (estimate if necessary) ............. 6 750
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 604,890
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 206,505
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 9,445,596 6,319,680
9 Program service revenue (Part VIII, line 2g) .........   0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 6,208,968 11,721,191
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 58,817 161,930
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 15,713,381 18,202,801
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 7,301,924 6,227,434
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,153,416 1,196,245
16a Professional fundraising fees (Part IX, column (A), line 11e) .....   0
b Total fundraising expenses (Part IX, column (D), line 25) 354,870    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,150,335 7,979,007
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 12,605,675 15,402,686
19 Revenue less expenses. Subtract line 18 from line 12....... 3,107,706 2,800,115
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 138,820,946 150,583,294
21 Total liabilities (Part X, line 26)............. 5,450,636 5,422,118
22 Net assets or fund balances. Subtract line 21 from line 20..... 133,370,310 145,161,176
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



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 (2025)
Form 990 (2025)
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: OUR MISSION IS TO PROVIDE PHILANTHROPIC LEADERSHIP TO STRENGTHEN OUR COMMUNITY BY FOSTERING COLLABORATION AND GIVING TODAY AND IN THE FUTURE. SINCE 1973, MIDLAND AREA COMMUNITY FOUNDATION HAS PROVIDED AN AVENUE FOR INDIVIDUALS AND ORGANIZATIONS TO CHANGE THE COMMUNITY THROUGH PHILANTHROPIC GIVING. MACF AWARDS GRANTS AND SCHOLARSHIPS, OFFERS THE ABILITY FOR INDIVIDUALS AND FAMILIES TO INVEST IN THE COMMUNITY, AND SERVES AS A CATALYST FOR COLLABORATION AND CHANGE BY LEADING COMMUNITY DIALOGUE AND ACTION ON CRITICAL ISSUES.
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 $ 8,435,237 including grants of $ 1,665,929 ) (Revenue $   )
ENRICHING OUR COMMUNITY (ARTS, CULTURE, ENTERTAINMENT, RECREATION, DIVERSITY, COMMUNITY LEADERSHIP, AND ENVIRONMENT) - THE LOCAL AREA IS A VIBRANT HUB OF ARTS, CULTURE, ENTERTAINMENT AND RECREATIONAL OPPORTUNITIES. THE FOUNDATION IS COMMITTED TO EQUALITY AND INCLUSION, AND WELCOMES, EMBRACES, AND ACCEPTS ALL PEOPLE. THE LOCAL AREA IS A SUSTAINABLE COMMUNITY THAT VALUES AND PROTECTS ITS NATURAL RESOURCES.
4b (Code:   ) (Expenses $ 2,324,482 including grants of $ 2,134,472 ) (Revenue $   )
CARING FOR OUR PEOPLE (HUMAN SERVICES, SOCIAL SERVICES, POVERTY,HOUSING, MENTAL AND PHYSICAL HEALTH, AND PUBLIC SAFETY) - THE LOCAL COMMUNITY PROVIDES A COORDINATED AND COMPREHENSIVE SYSTEM OF SUPPORTIVE HEALTH AND HUMAN SERVICES SO THAT ALL MAY THRIVE. THE FOUNDATION ENCOURAGES SELF- SUFFICIENCY AND ACCEPTS ITS RESPONSIBILITY TO COLLABORATE TO CREATE THE SAFEST COMMUNITY IN THE COUNTRY.
4c (Code:   ) (Expenses $ 2,011,767 including grants of $ 1,698,189 ) (Revenue $   )
DEVELOPING OUR TALENT (TALENT, EDUCATION, YOUTH DEVELOPMENT, AND ENGAGEMENT) - THE LOCAL AREA OFFERS HIGH QUALITY EDUCATION AND LEARNING OPPORTUNITIES THROUGHOUT LIFE, AND THE COMMUNITY NURTURES A SKILLED WORKFORCE AND PLACES HIGH VALUE ON POST-SECONDARY LEARNING. THE FOUNDATION PROVIDES OPPORTUNITIES FOR CHILDREN AND YOUTH TO REALIZE THEIR HOPES AND DREAMS.
(Code:   ) (Expenses $ 799,161 including grants of $ 728,844 ) (Revenue $   )
BUILDING OUR LIVELIHOOD (ECONOMIC DEVELOPMENT AND INFRASTRUCTURE) - THE LOCAL AREA CREATES AND SUSTAINS COMPETITIVE ADVANTAGES FOR EXISTING AND FUTURE BUSINESSES. THE FOUNDATION IS WELL-CONNECTED AND INVESTS IN PHYSICAL AND TECHNOLOGICAL INFRASTRUCTURE.
4d Other program services (Describe in Schedule O.)
(Expenses $ 799,161 including grants of $ 728,844 ) (Revenue $   )
4e Total program service expenses13,570,647
Form 990 (2025)
Form 990 (2025)
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
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
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 Rev. Proc. 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
List of Attached Documents:
// Content
.........................
6
Yes
 
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment
List of Attached Documents:
// Content
....
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
List of Attached Documents:
// Content
..............
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
List of Attached Documents:
// Content
..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part VClick to see attachment
List of Attached Documents:
// Content
......
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
List of Attached Documents:
// Content
...................
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
List of Attached Documents:
// Content
.......
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
List of Attached Documents:
// Content
.......
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
List of Attached Documents:
// Content
............
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
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
......................
12a
Yes
 
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
List of Attached Documents:
// Content
12b
 
No
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
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2025)
Form 990 (2025)
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
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
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 .... Click to see attachment
List of Attached Documents:
// Content
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.......................Click to see attachment
List of Attached Documents:
// Content
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 IIClick to see attachment
List of Attached Documents:
// Content
...........
26
Yes
 
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 IIIClick to see attachment
List of Attached Documents:
// Content
.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the 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......................Click to see attachment
List of Attached Documents:
// Content
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV..................... Click to see attachment
List of Attached Documents:
// Content
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
List of Attached Documents:
// Content
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
List of Attached Documents:
// Content
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............
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.........................
34
 
No
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.............
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 VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on 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
39
b
Enter the number of Forms W-2G included on 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
 
 
Form 990 (2025)
Form 990 (2025)
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
12
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
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
Yes
 
b
If "Yes," enter the name of the foreign country: CJ
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 the 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
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2025)
Form 990 (2025)
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
15
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
15
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
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
Yes
 
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
Yes
 
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 on 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 on 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 on 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
Yes
 
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
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
MI
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 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:
MIDLAND AREA COMMUNITY FOUNDATION76 ASHMAN CIRCLE   MIDLAND,MI48640 (989) 839-9661
Form 990 (2025)
Form 990 (2025)
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 the 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, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) 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 the 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/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(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) SHARON MORTENSEN......................................................................
PRESIDENT/CE
 40.00
.................
  		    X       216,473 0 28,945
(2) KYLE FAHRNER......................................................................
CFO
 40.00
.................
  		    X       145,995 0 14,932
(3) WILLIAM GARCHOW......................................................................
CHAIR
 4.00
.................
  		X   X       0 0 0
(4) ANN HOLMON......................................................................
SECRETARY
 2.00
.................
  		X   X       0 0 0
(5) KATIE HORNING......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(6) ALI HUNTOON......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(7) NOAH KENT......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(8) ANDREW KOEHLINGER......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(9) JON LYNCH......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(10) LOU MENCIA......................................................................
TREASURER
 3.00
.................
  		X   X       0 0 0
(11) DICK PETERSON......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(12) JEFF PROVENZANO......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(13) GERALDINE READO......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(14) KRISTIN STEHOUWER......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(15) DEBORAH STEPHENS......................................................................
VICE CHAIR
 2.00
.................
  		X   X       0 0 0
(16) IRENE TRETER......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
(17) MIKE WEIDEMAN......................................................................
TRUSTEE
 1.00
.................
  		X           0 0 0
Form 990 (2025)
Form 990 (2025)
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/1099-NEC) 		(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC) 		(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;


























1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 362,468   43,877
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 2
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 $100,000 of compensation from the organization  
Form 990 (2025)
Form 990 (2025)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 6,319,680
g Noncash contributions included in lines 1a - 1f:$ 1g 544,995
h Total. Add lines 1a-1f....... 6,319,680
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f .....  
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 3,489,970     3,489,970
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a    
b Less: rental expenses 6b    
c Rental income or (loss) 6c    
d Net rental income or (loss).......        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 11,265,848 455,545
b Less: cost or other basis and sales expenses 7b 3,490,172  
c Gain or (loss) 7c 7,775,676 455,545
d Net gain or (loss)......... 8,231,221   455,545 7,775,676
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..      
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..        
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..        
OtherRevenueMiscAmt
Business Code
11a 81-4832431 DAVIS LODG. VII 531390 149,345   149,345  
b MISCELLANEOUS REVENUE   12,585     12,585
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... 161,930
12 Total revenue. See instructions..... 18,202,801   604,890 11,278,231
Form 990 (2025)
Form 990 (2025)
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 .... 5,206,029 5,206,029
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 1,021,405 1,021,405
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 ........... 362,468 77,528 120,320 164,620
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........ 630,149 220,257 346,211 63,681
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 44,675 14,140 18,909 11,626
9 Other employee benefits ....... 86,228 25,130 42,616 18,482
10 Payroll taxes ........... 72,725 22,545 31,271 18,909
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 13,727 1,373 10,981 1,373
c Accounting ........... 26,409   26,409  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 143,089   143,089  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 269,808   269,808  
12 Advertising and promotion .... 64,796 19,439 19,439 25,918
13 Office expenses ....... 24,344 4,089 16,166 4,089
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 60,680   60,680  
17 Travel ............ 11,647 2,911 8,736  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 54,821 13,705 41,116  
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 35,517   35,517  
23 Insurance ... 32,683   32,683  
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 PROJECT AND PROGRAM EXPEN 6,936,922 6,936,922    
b EQUIPMENT & MAINT 112,602   112,602  
c AGENCY FUND ADJUSTMENTS 67,381   67,381  
d DEVELOPMENT 45,605     45,605
e All other expenses 78,976 5,174 73,235 567
25 Total functional expenses. Add lines 1 through 24e 15,402,686 13,570,647 1,477,169 354,870
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2025)
Form 990 (2025)
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 ........   1  
2 Savings and temporary cash investments ......... 1,748,798 2 2,553,479
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net .............   4  
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) ...
  6 296,624
7 Notes and loans receivable, net ........... 811,424 7 1,935,728
8 Inventories for sale or use ............   8  
9 Prepaid expenses and deferred charges ...... 221,949 9 264,744
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,831,685
b Less: accumulated depreciation 10b 697,093 1,166,954 10c 1,134,592
11 Investments—publicly traded securities . 134,871,821 11 144,398,127
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 ...........   15  
16 Total assets. Add lines 1 through 15 (must equal line 33)... 138,820,946 16 150,583,294
Liabilities 17 Accounts payable and accrued expenses ..... 1,274,983 17 515,072
18 Grants payable ... 125,195 18 148,500
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities .........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D   21  
22 Loans and other payables to 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 ..   23  
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 4,050,458 25 4,758,546
26 Total liabilities. Add lines 17 through 25.. 5,450,636 26 5,422,118
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 131,116,227 27 142,710,729
28 Net assets with donor restrictions ........... 2,254,083 28 2,450,447
Organizations that do not follow FASB ASC 958, check here right arrow 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 ........... 133,370,310 32 145,161,176
33 Total liabilities and net assets/fund balances ........ 138,820,946 33 150,583,294
Form 990 (2025)
Form 990 (2025)
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
18,202,801
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
15,402,686
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,800,115
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
133,370,310
5
Net unrealized gains (losses) on investments ...............
5
8,990,751
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
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
145,161,176
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 on
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 Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
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 (2025)
Form 990 (2025)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public
Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
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) 2025

Schedule A (Form 990) 2025
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) (a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) 2025 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. 7,198,919 9,915,544 6,837,345 9,445,596 6,319,680 39,717,084
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 7,198,919 9,915,544 6,837,345 9,445,596 6,319,680 39,717,084
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) .. 5,226,755
6 Public support. Subtract line 5 from line 4. 34,490,329
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) 2025 (f) Total
7 Amounts from line 4.. 7,198,919 9,915,544 6,837,345 9,445,596 6,319,680 39,717,084
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 2,870,065 2,113,028 2,672,674 3,158,845 3,485,547 14,300,159
9 Net income from unrelated business activities, whether or not the business is regularly carried on..   23,244 33,992 57,358 604,890 719,484
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 122,879 132,191   1,459 12,585 269,114
11 Total support. Add lines 7 through 10 55,005,841
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 ........................................
Section C. Computation of Public Support Percentage
14
14
62.700 %
15
15
63.930 %
16a
33 1/3% support test—2025. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................
b
33 1/3% support test—2024. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization .....................
17a
10%-facts-and-circumstances test—2025. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............
b
10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............
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 .....................................................
Schedule A (Form 990) 2025

Schedule A (Form 990) 2025
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) (a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) 2025 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2021 (b) 2022 (c) 2023 (d) 2024 (e) 2025 (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 on 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
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.................................................
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2025. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......
b
33 1/3 % support tests—2024. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .....
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ....
Schedule A (Form 990) 2025

Schedule A (Form 990) 2025
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) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on 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 on 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) 2025

Schedule A (Form 990) 2025
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 on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on 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 its supported organization(s)? 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 each of its supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on 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, 3b, and 3c below.
a
Are the organization and its supported organization(s) part of an integrated system (for example, a hospital system)? If “Yes,” provide details in Part VI.
3a
 
 
b
Did the organization direct 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
 
 
c
Did the organization have the power to regularly appoint or elect (and remove) a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3c
 
 
Schedule A (Form 990) 2025

Schedule A (Form 990) 2025
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) 2025

Schedule A (Form 990) 2025
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  
6Total annual distributions. Add lines 1 through 5. 6  
7 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions 		7  
8 Distributable amount for 2025 from Section C, line 6 8  
9 Line 7 amount divided by Line 8 amount 9  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2025 		(iii)
Distributable
Amount for 2025
1 Distributable amount for 2025 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions.		  
3 Excess distributions carryover, if any, to 2025:
a From 2020.......  
b From 2021.......  
c From 2022.......  
d From 2023.......  
e From 2024.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2025 distributable amount  
i Carryover from 2020 not applied (see
instructions) 		 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2025 from Section D, line 6:
$  
a Applied to underdistributions of prior years  
b Applied to 2025 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2025, 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 2025. 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 2026. Add lines
3j and 4c. 		 
8 Breakdown of line 7:
a Excess from 2021.....  
b Excess from 2022.....  
c Excess from 2023.....  
d Excess from 2024.....  
e Excess from 2025.....  
Schedule A (Form 990) (2025)

Schedule A (Form 990) 2025
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, 3b, and 3c; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5 and 7; 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
PART II, LINE 10 MISCELLANEOUS INCOME 269,114
Schedule A (Form 990) 2025


Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

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

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

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

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
MIDLAND AREA COMMUNITY FOUNDATION
  		Employer identification number
38-2023395
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


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

$  


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

$  


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

$  


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

$  


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

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
MIDLAND AREA COMMUNITY FOUNDATION
  		Employer identification number

38-2023395
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) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
MIDLAND AREA COMMUNITY FOUNDATION
  		Employer identification number

38-2023395
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.) $  
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) (Rev. 1-2025)
Additional Data


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

Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
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 ......... 80 720
2 Aggregate value of contributions to (during year) 669,730 5,993,448
3 Aggregate value of grants from (during year) 1,530,587 12,410,369
4 Aggregate value at end of year ........ 12,226,722 132,689,817
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 July 25, 2006, 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  
4
Number of states where property subject to conservation easement is located  
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
 
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
$  
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 ......................... $  
(ii)
Assets included in Form 990, Part X ............................... $  
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 .......................... $  
b
Assets included in Form 990, Part X ............................... $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 .... 118,655,575 107,798,153 97,757,567 116,855,255 101,913,185
b Contributions ... 3,728,127 4,116,143 2,221,134 5,862,013 5,119,533
c Net investment earnings, gains, and losses 21,769,604 16,119,039 16,127,958 -15,761,463 15,763,125
d Grants or scholarships ... -4,743,298 -4,564,436 -4,003,209 -3,924,063 -3,799,211
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses .... -5,848,649 -4,813,324 -4,305,297 -5,274,175 -2,141,377
g End of year balance ...... 133,561,359 118,655,575 107,798,153 97,757,567 116,855,255
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment 98.160 %
b
Permanent endowment 0.750 %
c
Term endowment 1.090 %
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 .....   733,647 733,647
b Buildings ....   788,327 411,035 377,292
c Leasehold improvements        
d Equipment ....   79,978 74,917 5,061
e Other .....   229,733 211,141 18,592
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).. 1,134,592
Schedule D (Form 990) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)  
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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)  
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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........  
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  
DUE TO OTHER ORGANIZATIONS 4,758,546








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.) 4,758,546
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) (Rev. 1-2025)

Schedule D (Form 990) (Rev. 1-2025)
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 27,050,463
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 8,990,751
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 8,990,751
3 Subtract line 2e from line 1.................. 3 18,059,712
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 143,089
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c 143,089
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 18,202,801
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 15,259,597
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  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3 15,259,597
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 143,089
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c 143,089
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 15,402,686
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, 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
SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION MAINTAINS 720 ENDOWED FUNDS THAT INCLUDE BOTH A DONOR- RESTRICTED ENDOWMENT FUND AND FUNDS DESIGNATED BY THE FOUNDATION'S BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENT FUNDS. THE DONOR-RESTRICTED ENDOWMENT FUND IS THE KELLOGG YOUTH FUND FOR THE SUPPORT OF PROGRAMS OR PROJECTS FOR YOUTH. FUNDS DESIGNATED BY THE FOUNDATION'S BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENT FUNDS HAVE BEEN ESTABLISHED FOR A VARIETY OF REASONS.
Schedule D (Form 990) (Rev. 1-2025)


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Schedule I
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number
38-2023395
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) 1 LN6 SUPPORT INC
72 HIGH ST
MONTCLAIR,NJ07042 		99-1658819 C3 25,000       HUMAN SERVICES
(2) ADOPTION OPTION INC
601 E WACKERLY ST
PO BOX 2225
MIDLAND,MI48642 		43-2017657 C3 90,457       COMMUNITY/RECREATION
(3) AFFORDABLE HOUSING ALLIANCE OF
MIDLAND COUNTY
3400 ISABELLA STREET
MIDLAND,MI48640 		38-3269965 C3 89,300       COMMUNITY
(4) ALDERSGATE UNITED METHODIST CHURCH
2206 AIRFIELD LANE
MIDLAND,MI48642 		92-3713053 C3 9,000       COMMUNITY
(5) AMERICAN CIVIL LIBERTIES UNION FUND
OF MICHIGAN
2966 WOODWARD AVENUE
DETROIT,MI48201 		23-7243421 C3 10,000       COMMUNITY
(6) BAY AREA COMMUNITY FOUNDATION
1000 ADAMS STREET SUITE 200
BAY CITY,MI48708 		38-2418086 C3 10,000       COMMUNITY/YOUTH
(7) BEAVERTON AREA FIRE DEPARTMENT
4215 M-18
BEAVERTON,MI48612 		38-2567559 GOV 10,000       HUMAN SERVICES
(8) BEAVERTON SCHOOL
468 S ROSS ST
PO POX 529
BEAVERTON,MI48612 		38-6001276 GOV 7,096       YOUTH
(9) BEAVERTON YOUTH FOOTBALL PROGRAM
5558 M-18
BEAVERTON,MI48612 		47-1838938 C3 7,000       EDUCATIONAL
(10) BIG BROTHERS BIG SISTERS OF MIDLAND
COUNTY INC
2200 NORTH SAGINAW ROAD
MIDLAND,MI48640 		38-1553323 C3 5,870       YOUTH DEVELOPMENT
(11) BISHOP HOFFMAN CATHOLIC SCHOOL
702 CROGHAN STREET
FREMONT,OH43420 		27-2252432 C3 15,000       EDUCATIONAL
(12) BULLOCK CREEK SCHOOLS
1420 SOUTH BADOUR RD
MIDLAND,MI48640 		38-6002737 GOV 8,408       EDUCATION/YOUTH DEV
(13) CATAPULT OPERA
C/O THE FOUNDATION FOR INDEPENDENT
A 75 BROAD STREET SUITE 304
NEW YORK,NY10004 		33-2436921 C3 15,000       ARTS
(14) CENTRAL MICHIGAN DISTRICT HEALTH
DEPARTMENT
2012 EAST PRESTON AVE
MT PLEASANT,MI48858 		38-1865466 GOV 10,000       HUMAN SERVICES
(15) CHAMBER MUSIC SOCIETY OF
PALM BEACH
340 ROYAL POINCIANA WAY
SUITE 3317-171
PALM BEACH,FL33480 		46-1933232 C3 14,000       ARTS
(16) CHESTNUT HILL PTO
3900 CHESTNUT HILL DRIVE
MIDLAND,MI48642 		38-3621446 C3 7,400       EDUCATIONAL
(17) CHIPPEWA NATURE CENTER
400 SOUTH BADOUR ROAD
MIDLAND,MI48640 		38-1859315 C3 105,216       COMMUNITY/RECREATION
(18) CITY OF BEAVERTON
128 SAGINAW STREET
PO BOX 477
BEAVERTON,MI48612 		38-6004660 GOV 9,044       COMMUNITY
(19) CITY OF CLARE
202 WEST FIFTH STREET
CLARE,MI48617 		38-6004529 GOV 6,724       RECREATION/COMMUNITY
(20) CITY OF MIDLAND - RIVERSIDE PLACE
400 E MAIN STREET
MIDLAND,MI48640 		38-6004711 GOV 15,000       RECREATION
(21) CLARE ASSEMBLY OF GOD
3557 EAST COLONVILLE ROAD
CLARE,MI48617 		38-2906185 C3 8,000       COMMUNITY
(22) CLARE CONSERVATION DISTRICT
225 W MAIN ST
PO BOX 356
HARRISON,MI48624 		38-6365635 GOV 8,000       ENVIRONMENT
(23) CLARE GLADWIN RESD
4041 EAST MANNSIDING ROAD
CLARE,MI48617 		38-1714340 GOV 10,000       ARTS, CULTURE
(24) CLEVELAND MANOR II INC
2200 CLEVELAND AVE
MIDLAND,MI48640 		38-3686644 C3 39,980       HUMAN SERVICES
(25) COLEMAN AREA LIBRARY
111 FIRST STREET
COLEMAN,MI48618 		38-2332300 GOV 21,183       DEVELOPMENT
(26) COLEMAN COMMUNITY SCHOOLS
4823 N COLEMAN SCHOOLS DR
COLEMAN,MI48618 		38-6007589 GOV 72,037       EDUCATION
(27) COMMUNITY FOUNDATION OF ST CLAIR
COUNTY
500 WATER STREET
PORT HURON,MI48060 		38-1872132 C3 25,000       COMMUNITY
(28) COUNCIL OF MICHIGAN FOUNDATIONS
3101 EAST GRAND BLVD SUITE 300
DETROIT,MI48202 		38-6263347 C3 15,000       COMMUNITY
(29) COUNCIL ON DOMESTIC VIOLENCE AND
SEXUAL ASSAULT
2500 WALDO AVENUE
MIDLAND,MI48642 		38-2283832 C3 23,850       HUMAN SERVICES
(30) COUNTY OF GLADWIN
401 WEST CEDAR AVENUE
GLADWIN,MI48624 		38-6004850 GOV 7,000       HUMAN SERVICES
(31) COUNTY OF MIDLAND
220 WEST ELLSWORTH
MIDLAND,MI486405194 		38-6004871 GOV 155,400       COMMUNITY
(32) CWH SANTA CLAUS SCHOOL
2408 PINEHURST COURT
MIDLAND,MI48640 		38-3304827 C3 11,000       COMMUNITY
(33) EAGLE VILLAGE INC
4507 170TH AVENUE
HERSEY,MI49639 		38-1868217 C3 34,742       HUMAN SERVICES
(34) ELEVATE COMMUNITY MINISTRIES INC
1550 S POSSEYVILLE ROAD
MIDLAND,MI48640 		88-2099708 C3 31,550       COMMUNITY
(35) FAMILY AND CHILDREN'S SERVICES OF
MID-MICHIGAN
1714 EASTMAN AVENUE
MIDLAND,MI48640 		38-1398840 C3 12,250       HUMAN SERVICES
(36) FAMILY LIFE RADIO
PO BOX 35300
TUCSON,AZ85740 		38-1812892 C3 8,140       COMMUNITY
(37) FELLOWSHIP FOUNDATION
1145 GREAT OAKS BOULEVARD
ROCHESTER,MI48307 		53-0204604 C3 9,000       COMMUNITY
(38) FIDELITY CHARITABLE GIFT FUND
PO BOX 770001
CINCINNATI,OH452770053 		11-0303001 C3 27,000       ARTS
(39) FIRST UNITED METHODIST CHURCH
315 WEST LARKIN STREET
MIDLAND,MI48640 		38-1368752 C3 42,342       COMMUNITY
(40) FOR A BRIGHTER TOMORROW
PO BOX 1028
MIDLAND,MI486411028 		47-3788131 C3 10,000       HUMAN SERVICES
(41) FOSTER FAMILIES NAVIGATION &
RESOURCE CENTER INC
1501 W THOMAS ST
BAY CITY,MI48706 		85-3564877 C3 13,000       HUMAN SERVICES
(42) GATEWAY HEALTHCARE
1549 WASHINGTON STREET
MIDLAND,MI48640 		87-2324449 C3 73,423       HEALTH/HUMAN SERVICE
(43) GERALD R FORD PRESIDENTIAL
FOUNDATION
303 PEARL STREET NORTHWEST
GRAND RAPIDS,MI49504 		38-2368003 C3 8,250       RECREATION
(44) GOLF ASSOCIATION OF MICHIGAN
FOUNDATION
39255 COUNTRY CLUB DRIVE SUITE B40
FARMINGTON HILLS,MI48331 		47-2118531 C3 8,000       RECREATION
(45) GREAT LAKES BAY FOUNDATION
122 UPTOWN DRIVE SUITE 204
BAY CITY,MI48708 		20-8146148 C3 29,100       HEALTH SERVICES
(46) GREAT LAKES SAFETY TRAINING CENTER
1900 RIDGEWOOD DRIVE
MIDLAND,MI48642 		38-2862698 C3 10,000       EDUCATIONAL
(47) GREATER MIDLAND COMMUNITY CENTERS
INC
2205 N JEFFERSON AVE
MIDLAND,MI48640 		38-1534400 C3 230,500       COMMUNITY
(48) HELPS INTERNATIONAL INC
15301 DALLAS PARKWAY SUITE 200
ADDISON,TX75001 		75-1966419 C3 73,355       HUMAN SERVICES
(49) HUMANE SOCIETY OF MIDLAND COUNTY
4371 EAST ASHMAN RD
MIDLAND,MI48642 		38-6114132 C3 10,158       COMMUNITY
(50) INDEPENDENT COMMUNITY LIVING
233 E LARKIN ST SUITE 1
MIDLAND,MI48640 		46-1187049 C3 69,900       COMM/HUMAN SERVICES
(51) JUNIOR ACHIEVEMENT OF NORTH CENTRAL
MICHIGAN
309 E INDIAN ST
MIDLAND,MI48640 		38-6081685 C3 8,000       EDUCATION/YOUTH
(52) JUPITER ISLAND MEDICAL CLINIC INC
100 ESTRADA SQUARE
HOBE SOUND,FL33455 		20-4659155 C3 6,500       HUMAN SERVICES
(53) LAKE SUPERIOR STATE UNIVERSITY
FOUNDATION
650 WEST EASTERDAY AVE
SAULT STE MARIE,MI49783 		38-2576021 C3 9,000       EDUCATIONAL
(54) LEELANAU CONSERVANCY
PO BOX 1007
LELAND,MI49654 		38-2710855 C3 255,000       YOUTH
(55) LIFECLINIC COMMUNITY RESOURCES
4818 N SAGINAW ROAD
PO BOX 1804
MIDLAND,MI48640 		38-2750072 C3 110,000       COMMUNITY
(56) LIONS OF MICHIGAN SERVICE
FOUNDATION INC
5730 EXECUTIVE DRIVE
LANSING,MI48911 		38-2537921 C3 7,000       COMMUNITY
(57) LITTLE LEAGUE BASEBALL INC - CLAR
617 WITBECK
CLARE,MI48617 		38-2728579 C3 8,500       RECREATION
(58) MARION-POLK FOOD SHARE
1660 SALEM INDUSTRIAL DRIVE NE
SALEM,OR97301 		94-3034161 C3 50,000       COMMUNITY
(59) MICHIGAN AUDUBON SOCIETY
2310 SCIENCE PARKWAY SUITE 200
OKEMOS,MI48864 		38-1686621 C3 15,616       ENVIRONMENT
(60) MICHIGAN BASEBALL FOUNDATION INC
825 EAST MAIN STREET
PO BOX 365
MIDLAND,MI486400365 		68-0619551 C3 7,000       COMMUNITY/RECREATION
(61) MICHIGAN CROSSROADS COUNCIL INC
14258 MICHIGAN ST
PO BOX 129
EAGLE,MI48822 		45-4003240 C3 19,073       YOUTH DEVELOPMENT
(62) MICHIGAN DEPARTMENT OF STATE POLICE
7150 HARRIS DRIVE
DIMONDALE,MI48821 		38-6000134 GOV 20,000       HUMAN SERVICES
(63) MICHIGAN FARMERS MARKET ASSOCIATION
480 WILSON RD
EAST LANSING,MI48824 		45-2119498 C3 10,000       HUMAN SERVICES
(64) MICHIGAN STATE UNIVERSITY
OFFICE OF FINANCIAL AID/STUDENT SER
556 EAST CIRCLE DR
EAST LANSING,MI48824 		38-6005984 GOV 15,000       EDUCATION
(65) MID MICHIGAN BIG BROTHERS & SISTERS
PO BOX 345
CLARE,MI48617 		38-2061743 C3 26,977       YOUTH DEVELOPMENT
(66) MID MICHIGAN COLLEGE FOUNDATION
1375 SOUTH CLARE AVENUE
HARRISON,MI48625 		38-2713145 C3 24,900       EDUCATIONAL
(67) MIDLAND AMATEUR HOCKEY LEAGUE
INC
405 FAST ICE DR
MIDLAND,MI486426165 		38-2366851 C3 7,000       YOUTH/RECREATION
(68) MIDLAND AREA HOMES
250 S SAGINAW RD
MIDLAND,MI48640 		38-1913233 C3 39,680       HUMAN SERVICES
(69) MIDLAND BUSINESS ALLIANCE FOUND
300 RODD STREET SUITE 201
MIDLAND,MI48640 		38-2600199 C3 88,346       COMMUNITY
(70) MIDLAND CENTER FOR THE ARTS
1801 WEST ST ANDREWS ROAD
MIDLAND,MI48640 		38-6114020 C3 136,097       ARTS
(71) MIDLAND CHILD ADVOCACY CENTER
2716 JEFFERSON AVE
MIDLAND,MI48640 		38-2272953 C3 7,750       YOUTH
(72) MIDLAND COMMUNITY CANCER SOCIETY
4201 CAMPUS RIDGE DRIVE
MIDLAND,MI48670 		38-6073785 C3 11,250       HUMAN SERVICES
(73) MIDLAND COMMUNITY FORMER OFFENDER
ADVOCACY AND REHABILITATION
1415 WASHINGTON ST
MIDLAND,MI48640 		81-2927442 C3 10,000       HUMAN SERVICES
(74) MIDLAND CONSERVATION DISTRICT
954 EAST ISABELLA ROAD
MIDLAND,MI48640 		38-1745500 C3 20,000       COMMUNITY
(75) MIDLAND COUNTY COUNCIL ON AGING
4700 DUBLIN AVENUE
MIDLAND,MI48640 		38-6107383 C3 16,638       COMMUNITY
(76) MIDLAND COUNTY EDUCATIONAL SERVICES
AGENCY
3917 JEFFERSON AVENUE
MIDLAND,MI48640 		38-1739040 GOV 29,962       YOUTH DEVELOPMENT
(77) MIDLAND COUNTY FOOD PANTRY NETWORK
PO BOX 2521
MIDLAND,MI486412521 		38-2480470 C3 41,600       HUMAN SERVICES
(78) MIDLAND COUNTY HABITAT FOR HUMANITY
1703 S SAGINAW RD
MIDLAND,MI48640 		38-2884074 C3 19,406       HUMAN SERVICES/COMM.
(79) MIDLAND COUNTY PARKS & RECREATION
COMMISSION
220 W ELLSWORTH ST
MIDLAND,MI48640 		38-6004871 GOV 12,000       RECREATION
(80) MIDLAND COUNTY PROBATE COURT
301 WEST MAIN STREET
MIDLAND,MI48640 		38-6004871 GOV 20,674       YOUTH DEVELOPMENT
(81) MIDLAND COUNTY SHERIFF'S OFFICE
2727 RODD ST
MIDLAND,MI48640 		38-6000487 GOV 28,328       COMMUNITY IMPROV.
(82) MIDLAND FIREFIGHTERS YOUTH
FOUNDATION
PO BOX 2182
MIDLAND,MI48641 		38-2824264 C3 10,000       COMMUNITY
(83) MIDLAND FREE METHODIST CHURCH
5821 EASTMAN AVENUE
MIDLAND,MI48640 		38-2407097 C3 15,000       COMMUNITY
(84) MIDLAND HIGH SCHOOL
ATHLETIC BOOSTER CLUB
1301 EASTLAWN DRIVE
MIDLAND,MI48642 		38-2548128 GOV 10,508       YOUTH/EDUCATIONAL
(85) MIDLAND KING'S DAUGHTERS HOME OF
MICHIGAN
2410 RODD STREET
MIDLAND,MI48640 		38-1547021 C3 22,172       COMM/HUMAN SERVICES
(86) MIDLAND PUBLIC SCHOOLS
600 E CARPENTER ST
MIDLAND,MI48640 		38-6002734 GOV 89,638       EDUCATION/YOUTH/REC
(87) MIDLAND SOCCER CLUB
901 SOCCER DRIVE
MIDLAND,MI48642 		38-2343344 C3 55,000       RECREATION
(88) MIDLAND'S OPEN DOOR
412 WEST BUTTLES STREET
PO BOX 1614
MIDLAND,MI486401614 		38-2161429 C3 36,439       COMM/HUMAN SERVICES
(89) MONTANA LAND RELIANCE
401 NORTH CALIFORNIA STREET
HELENA,MT596014966 		81-0369262 C3 20,000       ENVIRONMENTAL
(90) MYMICHIGAN HEALTH FOUNDATION
4000 WELLNESS DR
MIDLAND,MI48670 		81-2813405 C3 122,312       HUMAN SERVICES
(91) NATIONAL EXCHANGE CLUB FOUNDATION
3050 CENTRAL AVE
TOLEDO,OH43606 		34-6571404 C3 12,000       COMMUNITY
(92) NORTHWOOD UNIVERSITY
4000 WHITING DRIVE
MIDLAND,MI48640 		38-1624684 C3 29,760       EDUCATION/YOUTH
(93) NYE COMMUNITY FOUNDATION INC
PO BOX 528
NYE,MT59061 		81-0531083 C3 15,000       COMMUNITY
(94) OJAI VALLEY SCHOOL
723 EL PASEO RD
OJAI,CA93023 		95-1661099 GOV 10,000       EDUCATIONAL
(95) OREGON COUNCIL FOR THE HUMANITIES
610 SW ALDER
SUITE 111
PORTLAND,OR97205 		93-0716419 C3 10,000       ARTS
(96) PEER 360 RECOVERY ALLIANCE
503 N EUCLID AVE STE 12
BAY CITY,MI48706 		81-1221852 C3 20,000       HUMAN SERVICES
(97) PHOENIX COMMUNITY FARM
2014 N SAGINAW RD
MIDLAND,MI48640 		84-2132534 C3 10,100       ENVIRONMENT
(98) REACHING OUR COMMUNITY KIDS
6021 EASTMAN AVE
PO BOX 2143
MIDLAND,MI48640 		38-3541096 C3 60,250       YOUTH/EDUCATION
(99) REECE ENDEAVOR OF MIDLAND
PO BOX 2212
MIDLAND,MI48641 		38-6082605 C3 7,900       HEALTH/COMMUNITY DEV
(100) SALVATION ARMY
5550 PRAIRIE STONE PARKWAY
ATTN LEGAL DEPT
HOFFMAN ESTATES,IL60192 		36-3805307 C3 17,975       HUMAN SERVICES
(101) SALVATION ARMY OF MIDLAND
330 WALDO AVENUE PO BOX 1447
MIDLAND,MI48641 		38-1370971 C3 17,640       HUMAN SERVICES/COMM
(102) SANFORD HISTORICAL SOCIETY
2222 SMITH ST
PO BOX 243
SANFORD,MI48657 		38-2314911 C3 26,000       COMMUNITY/ARTS
(103) ST JOHN'S LUTHERAN CHURCH LC-M
505 EAST CARPENTER
MIDLAND,MI48640 		38-1474946 C3 10,000       COMMUNITY
(104) ST BRIGID CATHOLIC SCHOOL
130 WEST LARKIN
MIDLAND,MI48640 		38-1513322 C3 7,339       EDUCATIONAL
(105) TEN SIXTEEN RECOVERY NETWORK
133 N SAGINAW RD
MIDLAND,MI48640 		38-2278390 C3 53,500       COMMUNITY
(106) THE ARC OF MIDLAND
2602 LOUANNA STREET
MIDLAND,MI48640 		38-1877764 C3 14,165       HUMAN SERVICES
(107) THE BREAKING BREAD VILLAGE
2900 RODD STREET
PO BOX 2665
MIDLAND,MI48641 		85-3173028 C3 10,000       HEALTH/COMM
(108) THE CHILDREN'S GRIEF CENTER OF
GREAT LAKES BAY REGION
PO BOX 2763
MIDLAND,MI48642 		46-4994292 C3 32,250       YOUTH DEVELOPMENT
(109) THE FRICTION THEATRE
2801 PARSONS CT
MIDLAND,MI48642 		88-3979649 C3 10,000       ARTS
(110) THE LEGACY CENTER FOR COMM SUCCESS
2417 ABBOTT ROAD
MIDLAND,MI48642 		80-0109585 C3 93,249       EDUCATION/COMMUNITY
(111) THE LITTLE FORKS CONSERVANCY
125 MCDONALD STREET
MIDLAND,MI48640 		38-3353122 C3 160,450       ENVIRONMENT
(112) THE MINT THEATER COMPANY
330 WEST 42ND ST STE 1210
NEW YORK,NY10036 		13-3687725 C3 10,000       ARTS
(113) THE NATURE CONSERVANCY
101 EAST GRAND RIVER AVENUE
LANSING,MI48906 		53-0242652 C3 596,500       ENVIRONMENT
(114) TONI AND TRISH HOUSE
PO BOX 125
AUBURN,MI48611 		20-5698294 C3 61,500       HUMAN SERVICES
(115) UNITED WAY OF MIDLAND COUNTY
115 JEROME STREET
MIDLAND,MI48640 		38-1434224 C3 531,540       COMM/HUMAN SERVICES
(116) UNIVERSITY OF MICHIGAN
3003 SOUTH STATE STREET
SUITE 8000
ANN ARBOR,MI48109 		38-6006309 GOV 30,113       EDUCATION/HUMAN SERV
(117) VILLAGE OF SANFORD
PO BOX 30
SANFORD,MI48657 		82-1322556 GOV 25,000       COMMUNITY
(118) WEST MIDLAND FAMILY CENTER
PO BOX 1985
MIDLAND,MI486411985 		38-2416339 C3 64,250       COMM/HUMAN SERVICES
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table .................
284
3
Enter total number of other organizations listed in the line 1 table ........................ .
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) Rev. 1-2025

Schedule I (Form 990) Rev. 1-2025
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) INSTITUTIONS 309 1,021,405      
(1)
(2)
(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, PAGE 1, PART I, LINE 2 FOR GRANTS THAT ARE APPROVED WITHIN THE FOUNDATION'S QUARTERLY GRANT CYCLE, GRANTEES ARE REQUIRED TO REPORT BACK TO THE FOUNDATION THROUGH REPORTS. THESE REPORTS NORMALLY INCLUDE PICTURES OF PROJECTS COMPLETED, UTILIZATION OF FUNDS, ETC. GRANTS THAT ARE DONOR INITIATED THROUGH FUNDS SUCH AS DONOR ADVISED FUNDS, DESIGNATED FUNDS, PROJECT FUNDS, AND AGENCY FUNDS, DO NOT HAVE THE SAME REPORTING REQUIREMENTS. PART III ALL SCHOLARSHIPS ARE PAID DIRECTLY TO EDUCATIONAL INSTITUTIONS. NO CHECKS ARE WRITTEN TO INDIVIDUALS.
Schedule I (Form 990) Rev. 1-2025



Additional Data


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Software Version:  


Schedule J
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
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
 
 
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
 
 
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
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed 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) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
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, 1099-MISC compensation, and/or 1099-NEC (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
1SHARON MORTENSEN
PRESIDENT/CEO 		(i)

(ii)		 216,473
-------------
  		 
-------------
  		 
-------------
  		10,553
-------------
  		18,392
-------------
  		245,418
-------------
  		 
-------------
 
2KYLE FAHRNER
CFO 		(i)

(ii)		 145,995
-------------
  		 
-------------
  		 
-------------
  		6,979
-------------
  		7,953
-------------
  		160,927
-------------
  		 
-------------
 
Schedule J (Form 990) (Rev. 1-2025)

Schedule J (Form 990) (Rev. 1-2025)
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J (Form 990) (Rev. 1-2025)

Additional Data


Software ID:  
Software Version:  
Schedule L
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
(1) NORD SOCIAL - GRANT MURSCHEL
NORD SOCIAL 		FORMER TRUSTEE IMPACT INVESTING   X 300,000 296,624   No Yes   Yes  
Total ............... $ 296,624
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) (Rev. 1-2025)
Schedule L (Form 990) (Rev. 1-2025)
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
SCHEDULE L, PART V DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH NORD SOCIAL, AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON JANUARY 8, 2025, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 5.75%. THE NOTE IS DUE IN FULL ON FEBRUARY 15, 2030.
Schedule L (Form 990) (Rev. 1-2025)


Additional Data


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Software Version:  




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Attach to Form 990.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
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 9 544,995  
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ...        
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )
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
Yes
 
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) (2025)
Schedule M (Form 990) (2025)
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, PAGE 2, PART II THE NUMBER IN PART I COLUMN (B) IS THE NUMBER OF CONTRIBUTORS WHO DONATED STOCK DURING THE YEAR.
Schedule M (Form 990) (2025)

Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
 Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
Open to Public
Inspection
Name of the organization
MIDLAND AREA COMMUNITY FOUNDATION
 
Employer identification number

38-2023395
Return Reference Explanation
FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS TO PROVIDE PHILANTHROPIC LEADERSHIP TO STRENGTHEN OUR COMMUNITY BY FOSTERING COLLABORATION AND GIVING TODAY AND IN THE FUTURE. SINCE 1973, MIDLAND AREA COMMUNITY FOUNDATION HAS PROVIDED AN AVENUE FOR INDIVIDUALS AND ORGANIZATIONS TO CHANGE THE COMMUNITY THROUGH PHILANTHROPIC GIVING. MACF AWARDS GRANTS AND SCHOLARSHIPS, OFFERS THE ABILITY FOR INDIVIDUALS AND FAMILIES TO INVEST IN THE COMMUNITY, AND SERVES AS A CATALYST FOR COLLABORATION AND CHANGE BY LEADING COMMUNITY DIALOGUE AND ACTION ON CRITICAL ISSUES.
FORM 990, PAGE 2, PART III, LINE 4D BUILDING OUR LIVELIHOOD (ECONOMIC DEVELOPMENT AND INFRASTRUCTURE) - THE LOCAL AREA CREATES AND SUSTAINS COMPETITIVE ADVANTAGES FOR EXISTING AND FUTURE BUSINESSES. THE FOUNDATION IS WELL-CONNECTED AND INVESTS IN PHYSICAL AND TECHNOLOGICAL INFRASTRUCTURE.
FORM 990, PART V, LINE 4B CAYMAN ISLANDS
FORM 990, PAGE 6, PART VI, LINE 6 THE FOUNDATION IS A MEMBERSHIP ORGANIZATION. ANYONE CAN BE A MEMBER AS LONG AS THEY MAKE A CONTRIBUTION TO THE FOUNDATION DURING THE CURRENT OR PREVIOUS FISCAL YEAR. LEGACY SOCIETY MEMBERS AND INDIVIDUAL FUND HOLDERS ARE ALSO MEMBERS AS WELL AS ALL INDIVIDUALS WHO WERE MEMBERS OF THE FOUNDATION ON MAY 16, 2000 AT THE TIME THE BYLAWS WERE REVISED.
FORM 990, PAGE 6, PART VI, LINE 7A EACH YEAR THE FOUNDATION HAS A MEETING OF THE MEMBERS AND THEY VOTE ON INDIVIDUALS GOVERNING THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 7B AT THE ANNUAL MEETING, MEMBERS VOTE ON BOARD APPOINTMENTS AND WITH THE NOTICE OF THE MEETING, ARE PROVIDED NOTICE OF ANY BYLAW AMENDMENTS OR REPEALS.
FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS FIRST REVIEWED BY MANAGEMENT, THEN THE AUDIT/STANDARDS COMMITTEE, AND FINALLY IT IS SENT TO THE TRUSTEES FOR APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 12C EVERY YEAR, THE STAFF AND TRUSTEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST POLICY. BY COMPLETING THIS EVERY YEAR, ANY CHANGES THROUGHOUT THE YEAR THAT MIGHT AFFECT THIS POLICY ARE ELIMINATED.
FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION HAS A HUMAN RESOURCE COMMITTEE THAT MEETS TO REVIEW SALARIES ON AN ANNUAL BASIS. THEY MEET TO DISCUSS ANY RAISES (IF APPLICABLE) AND REVIEW COMPARABLE SALARY DATA FROM CMF AND COF.
FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION HAS A HUMAN RESOURCE COMMITTEE THAT MEETS TO REVIEW SALARIES ON AN ANNUAL BASIS. THEY MEET TO DISCUSS ANY RAISES (IF APPLICABLE) AND REVIEW COMPARABLE SALARY DATA FROM CMF AND COF.
FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES MOST DOCUMENTS AVAILABLE ON ITS WEBSITE. THOSE DOCUMENTS NOT AVAILABLE ON THE WEBSITE ARE AVAILABLE UPON REQUEST MADE TO THE FOUNDATION'S CFO.
FORM 990, PART X DURING THE YEAR ENDED DECEMBER 31, 2021, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH EARLY EXPLORERS CHILD CARE & LEARNING CENTER AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON MAY 26, 2021, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 3.75%. THE NOTE IS DUE IN FULL ON MAY 15, 2026. DURING THE YEAR ENDED DECEMBER 31, 2023, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH MICHELE'S MONTESSORI SCHOOL, INC. (HOSFELD HOLDINGS), AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON JUNE 1, 2023, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 6.00%. THE NOTE IS DUE IN FULL ON JUNE 15, 2028. DURING THE YEAR ENDED DECEMBER 31, 2024, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH SERGEY'S BAKERY, AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON MAY 1, 2024, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 6.25%. THE NOTE IS DUE IN FULL ON JULY 15, 2029. DURING THE YEAR ENDED DECEMBER 31, 2024, THE FOUNDATION ENTERED INTO A SECOND LOAN AGREEMENT WITH SERGEY'S BAKERY, AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON OCTOBER 1, 2024, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 6.25%. THE NOTE IS DUE IN FULL ON OCTOBER 15, 2029. DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH NORD SOCIAL, AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON JANUARY 8, 2025, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 5.75%. THE NOTE IS DUE IN FULL ON FEBRUARY 15, 2030. DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION ENTERED INTO A LOAN AGREEMENT WITH RIVER CADDIS (MIDLAND CADDIS 4 MM, LLC), AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON AUGUST 29, 2025, AND REQUIRES MONTHLY PAYMENTS OF INTEREST AT A FIXED RATE OF 4.00% AND PRINCIPAL TO BE PAID AS CASH FLOW BECOMES AVAILABLE. THE NOTE IS DUE IN FULL ON SEPTEMBER 15, 2045. DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION ENTERED INTO A THIRD LOAN AGREEMENT WITH SERGEY'S BAKERY, AS PART OF ITS IMPACT INVESTING INITIATIVE, WHICH POSITIVELY IMPACTS ITS FOCUS AREAS OF DEVELOPING OUR TALENT, CARING FOR OUR PEOPLE, AND BUILDING OUR LIVELIHOOD. THE NOTE RECEIVABLE WAS SIGNED ON DECEMBER 19, 2025, AND REQUIRES MONTHLY PAYMENTS OF PRINCIPAL AND INTEREST AT A FIXED RATE OF 6.50%. THE NOTE IS DUE IN FULL ON JANUARY 15, 2036.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) (Rev. 1-2025)


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