2025-10-15T15:29:30-05:00 2025-03-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2024-04-01 382180730 MICHIGAN GATEWAY COMMUNITY FOUNDATION MICH 2696953521 111 DAYS AVENUE BUCHANAN MI 49017 MICHAEL ROWLAND PRESIDENT & CEO 2696953521 2025-10-15 1 1 ROBERT ALEX SCHAEFFER P01439018 2699830131 2025-10-15 2024 2025-03-06 01:10:19Z MICHAEL ROWLAND 111 DAYS AVENUE BUCHANAN MI 49107 2900564 0 X WWW.MGCF.ORG X 1977 MI COMMUNITY PRESERVATION 13 12 5 0 0 0 709625 606860 366535 445117 740238 1848587 0 0 1816398 2900564 871201 1053509 0 0 250154 273114 0 0 78615 467828 502689 1589183 1829312 227215 1071252 28248791 29315775 1599918 1673573 26648873 27642202 MICHIGAN GATEWAY COMMUNITY FOUNDATION IS A TAX-EXEMPT, NONPROFIT MICHIGAN CORPORATION ORGANIZED TO RECEIVE AND ADMINISTER FUNDS FOR SCIENTIFIC, EDUCATIONAL, AND CHARITABLE PURPOSES TO BENEFIT THE COMMUNITES OF SOUTH BERRIEN AND CASS COUNTY, MICHIGAN. 0 0 1601814 1053509 2293704 SCHOLARSHIPS PAID TO BENEFIT INDIVIDUAL AREA COLLEGE STUDENTS AND GRANTS TO VARIOUS EDUCATIONAL, COMMUNITY, OR CHARITABLE ORGANIZATIONS. SEE SCH I FOR LIST OF ORGANIZATIONS. 1601814 1 1 0 0 0 1 0 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MI X MICHAEL ROWLAND 2696953521 111 DAYS AVE BUCHANAN MI 49107 MICHAEL ROWLAND PRESIDENT & SECRETARY 40.00 X X 87206 0 2697 KARIN FALKENSTEIN CHAIRMAN 2.00 X 0 0 0 JANE BRANDSTATTER VICE-CHAIRMAN 2.00 X 0 0 0 MONSE AVINA YOUTH REPRESENTATIVE 1.00 X 0 0 0 BAILEY ROEDER YOUTH REPRESENTATIVE 1.00 X 0 0 0 DENISE PETERS TRUSTEE 1.00 X 0 0 0 HOPE ANDERSON TRUSTEE 1.00 X 0 0 0 KATHY ROSSOW TRUSTEE 1.00 X 0 0 0 PATRICIA ROBINSON TRUSTEE 1.00 X 0 0 0 RANDY HENDRIXSON TRUSTEE 1.00 X 0 0 0 SARA SENICA TRUSTEE 1.00 X 0 0 0 STEPHEN K WOODS TRUSTEE 1.00 X 0 0 0 TEX SHETERON TRUSTEE 1.00 X 0 0 0 87206 0 2697 0 0 0 0 0 606860 224 606860 ADMINISTRATIVE FEES 523940 386634 386634 INTERFUND & GRANT REFUNDS 523940 58483 58483 445117 812097 812097 1036490 0 1036490 1036490 1036490 2900564 2293704 0 0 X 1053509 1053509 90562 22640 22641 45281 120982 66208 51399 3375 44476 18680 15567 10229 17094 7179 5983 3932 14088 14088 19328 19328 383862 383862 4819 2024 1687 1108 11388 11388 9706 4077 3397 2232 2751 1155 963 633 3107 686 2046 375 3727 3727 4304 1808 1506 990 DEVELOPMENTS 29333 12320 10267 6746 EQUIPMENT RENTAL 3357 1410 1175 772 TELEPHONE 3232 1357 1131 744 PROGRAM EXPENSE 3130 3130 6557 2441 1918 2198 1829312 1601814 148883 78615 422864 719933 827560 836809 31103 32200 159 345 7497 7497 158883 99813 43285 59070 26916323 27659921 28248791 29315775 32052 27042 720 720 1567146 1645811 1599918 1673573 X 26301626 27276038 347247 366164 26648873 27642202 28248791 29315775 1071252 -77923 0 X 0 1 X 1 0 X 239692 270331 460783 709625 606860 2287291 239692 270331 460783 709625 606860 2287291 300852 1986439 485448 626387 654328 740238 1848587 4354988 6642279 0.29910 0.38330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 170 68271 601405 43776 1089855 789688 26852514 1 1 0 0 1 X 26301626 482737 2147034 884979 768903 27277515 22870570 694371 3976720 890887 349148 26301626 25014208 937756 1527532 1213493 340369 22870570 24210544 605635 1584731 691596 695106 25014208 17596426 174029 7440743 685708 341946 24210544 1.00000 0 0 10000 10000 118446 69750 48696 30437 30063 374 59070 X 2822641 -77923 -77923 2900564 0 2900564 1829312 0 1829312 0 1829312 PART IV, LINE 2B: THE FOUNDATION UTILIZES FASB ASC 958-20 AND FASB ASC 958-605, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ORGANIZATION OR CHARITABLE TRUST THAT RAISES OR HOLDS CONTRIBUTIONS FOR OTHERS. THESE STATEMENTS ESTABLISH STANDARDS FOR TRANSACTIONS IN WHICH A COMMUNITY FOUNDATION ACCEPTS CONTRIBUTIONS FROM DONORS AND AGREES TO TRANSFER THOSE ASSETS, THE RETURN ON INVESTMENT OF THOSE ASSETS, OR BOTH TO ANOTHER ENTITY THAT IS SPECIFIED BY THE DONOR. THE STATEMENTS SPECIFICALLY REQUIRE THAT IF A NOT-FOR-PROFIT ORGANIZATION (NPO) ESTABLISHES A FUND AT A COMMUNITY FOUNDATION WITH ITS OWN FUNDS AND SPECIFIES ITSELF AS THE BENEFICIARY OF THAT FUND, THE COMMUNITY FOUNDATION MUST ACCOUNT FOR THE TRANSFER OF SUCH ASSETS AS A LIABILITY. THE FOUNDATION REFERS TO SUCH FUNDS AS AGENCY ENDOWMENTS. THE FOUNDATION MAINTAINS VARIANCE POWER AND LEGAL OWNERSHIP OF AGENCY ENDOWMNET FUNDS AND AS SUCH CONTINUES TO REPORT THE FUNDS AS ASSETS OF THE FOUNDATION. HOWEVER, IN ACCORDANCE WITH FASB ASC 958-20 AND 958-605, A LIABILITY HAS BEEN ESTABLISHED FOR THE FAIR VALUE OF THE FUNDS. PART V, LINE 4: THE FUNDS WILL BE USED FOR SCHOLARSHIPS TO INDIVIDUAL AREA COLLEGE STUDENTS AND GRANTS TO VARIOUS EDUCATIONAL, COMMUNITY, OR CHARITABLE ORGANIZATIONS. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS NOT CONSIDERED A PRIVATE FOUNDATION. THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. AS OF THE CURRENT YEAR END, THERE ARE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE THREE YEARS BEFORE THE CURRENT YEAR ENDED. MANAGEMENT HAS ELECTED TO APPLY THE PROVISIONS OF FASB ASC INCOME TAXES. FASB ASC INCOME TAXES CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FOUNDATION'S FINANCIAL STATEMENTS. FASB ASC INCOME TAXES ALSO PROVIDED GUIDANCE FOR THE MEASUREMENT AND CLASSIFICATION OF INCOME TAX POSITIONS, INTEREST EXPENSE AND PENALTIES, AND REQUIRES ADDITIONAL DISCLOSURE ON AN ANNUAL BASIS. 1 ARIZONA STATE UNIVERSITY 1151 S FOREST AVE TEMPE AZ 85287 860196696 501(C) 5875 0 SCHOLARSHIP GRANTS BUCHANAN AREA SENIOR CENTER 810 RYNEARSON ST BUCHANAN MI 49107 731658966 501(C) 6023 0 SCHOLARSHIP GRANTS BUCHANAN COMMUNITY SCHOOLS 401 CHICAGO ST BUCHANAN MI 49107 386000616 GOV 10749 0 MULTIPLE EDUCATION PURPOSES BUCHANAN DISTRICT LIBRARY 128 E FRONT ST BUCHANAN MI 49107 383592829 GOV 17271 0 TUTOR/CAMP BUILDING CASS COUNTY COUNCIL ON AGING 60525 DECATUR RD CASSOPOLIS MI 49031 381964011 501(C) 10382 0 AGENCY GRANT CHICKAMING OPEN LANDS 12291 RED ARROW HWY SAWYER MI 49125 383515636 501(C) 10000 0 SCHOLARSHIP GRANTS CITY OF BUCHANAN 302 N REDBUD TRAIL BUCHANAN MI 49107 582346751 GOV 45200 0 EQUIPMENT GRANTS FERNWOOD BOTANCIAL GARDENS 13988 RANGE LINE RD NILES MI 49120 381750543 501(C) 15907 0 NEW EQUIP & MAINTENANCE FERRIS STATE UNIVERSITY 1201 S STATE STREET BIG RAPIDS MI 49307 386005159 501(C) 17750 0 SCHOLARSHIP GRANTS GLEN OAKS COMMUNITY COLLEGE 62249 SHIMMEL RD CENTREVILLE MI 49032 342043685 501(C) 8000 0 SCHOLARSHIP GRANTS GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DRIVE ALLENDALE MI 49401 342043685 501(C) 49250 0 SCHOLARSHIP GRANTS HUDSON MEMORIAL BULDING VILLAGE OF MARCELLUS 179 N JONES ST MARCELLUS MI 49067 382442849 GOV 7360 0 COMMUNITY RESTORATION LAKE MICHIGAN COLLEGE 2755 NAPIER AVE BENTON HARBOR MI 49022 382714753 501(C) 25546 0 SCHOLARSHIP GRANTS LAKE MICHIGAN STEAMWORKS 606 CARROL ST BUCHANAN MI 49107 853936248 501(C) 16215 0 OPERATIONAL GRANT MARCELLUS AREA EMERGENCY SERVICES ASSOCIATION PO BOX 367 MARCELLUS MI 49067 383203894 GOV 8416 0 EMERGENCY EQUIPMENT MARCELLUS TWP WOOD MEMORIAL LIBRARY PO BOX 49 MARCELLUS MI 49067 382098067 GOV 7360 0 LIBRARY EXPANSION MICHIGAN COLLEGE ACCESS NETWORK 200 N WASHINGTON SQUARE 420 LANSING MI 48933 364619621 501(C) 12000 0 COLLEGE ADVISORY GRANT MICHIGAN STATE UNIVERSITY 426 AUDITORIUM RD EAST LANSING MI 48824 386005984 501(C) 77125 0 SCHOLARSHIP GRANTS MICHIGAN TECH UNIVERSITY 1400 TOWNSEND DR HOUGHTON MI 49931 381554664 501(C) 15000 0 SCHOLARSHIP GRANTS NEWBERG FIRE & EMS ASSOCIATION 11900 MCKINLEY ST JONES MI 49061 833795173 GOV 7368 0 EMERGENCY EQUIPMENT NILES-BUCHANAN YMCA 905 NORTH FRONT ST NILES MI 49120 381358236 501(C) 12623 0 GRANT OKLAHOMA STATE UNIVERSITY 107 WHITEHURST STILLWATER OK 74078 731383996 501(C) 8500 0 SCHOLARSHIP GRANTS OLIVET NAZARENE UNIVERSITY 1 UNIVERSITY AVE BOURBONNAIS IL 60914 362191252 501(C) 6250 0 SCHOLARSHIP GRANTS REDBUD AREA MINISTRIES PO BOX 341 BUCHANAN MI 49107 382513283 501(C) 21915 0 AGENCY GRANT SUPPORT ROTI ROTI ART CENTER 117 W FRONT ST BUCHANAN MI 49107 201218119 501(C) 16994 0 GRANT THE SALVATION ARMY NILES 424 N 5TH STREET NILES MI 49120 381370971 501(C) 20000 0 REPLENISH FOOD BANK SOUTHWESTERN MICHIGAN COLLEGE 58900 CHERRY GROVE RD DOWAGIAC MI 49047 381943374 501(C) 53159 0 SCHOLARSHIP GRANTS UNITED WAY OF SOUTHWESTERN MICHIGAN PO BOX 807 BENTON HARBOR MI 49022 381358411 501(C) 15040 0 GRANT FOR LOCAL UNDERGRADUATE UNIVERSITY OF MICHIGAN 503 THOMPSON ST ANN ARBOR MI 48109 386006309 501(C) 36500 0 SCHOLARSHIP GRANTS WESTERN GOVERNORS UNIVERSITY 4001 S 700 E300 MILLCREEK UT 84107 841383926 501(C) 6000 0 SCHOLARSHIP GRANTS WESTERN MICHIGAN UNIVERSITY 1903 WEST MICHIGAN AVENUE KALAMAZOO MI 49008 454135256 PUBLIC 26409 0 SCHOLARSHIP GRANTS YMCA OF GREATER MICHIANA 905 NORTH FRONT STREET NILES MI 49120 381358236 591 29954 0 MEMBERSHIP GRANTS BERRIEN COUNTY CANCER SERVICE 7301 RED ARROW HWY STEVENSVILLE MI 49127 381387101 6152 0 GRANT BERRIEN COUNTY HEALTH DEPARTMENT 2149 E NAPIER AVE BENTON HARBOR MI 49022 GOV 8000 0 GRANT BETHEL COLLEGE 1001 BETHEL CIRCLE MISHAWAKA IN 46545 350935587 501(C) 8125 0 SCHOLARSHIP GRANTS BRANDYWINE COMMUNITY SCHOOLS 1830 SOUTH THIRD STREET NILES MI 49120 GOV 12450 0 MULTIPLE EDUCATION PURPOSES CENTRAL MICHIGAN UNIVERSITY OFFICE OF SCHOLARSHIPS FINANCIAL AID MT PLEASANT MI 48859 386004447 501(C) 11250 0 SCHOLARSHIP GRANTS COLORADO STATE UNIVERSITY 6015 CAMPUS DELIVERY FORT COLLINS CO 80523 846000545 501(C) 7500 0 SCHOLARSHIP GRANTS CULTURAL ARTS EVERYWHERE PO BOX 206 BUCHANAN MI 49107 8000 0 GRANT DISCOVER SOUTHWEST MICHIGAN 811 SHIP ST STE 303 ST JOSPEH MI 49085 10000 0 GRANT FIRST PRESBYTERIAN CHURCH OF BUCHANAN 115 W FRONT STREET BUCHANAN MI 49107 44000 0 GRANT GRACE COLLEGE 1 LANCER WAY WINONA LAKE IN 46590 350868095 501(C) 6250 0 SCHOLARSHIP GRANTS GREATER NILES CHAMBER OF COMMERCE 333 N 2ND STREET STE 302 NILES MI 49120 7000 0 GRANT HEIDELBERG UNIVERSITY 310 E MARKET ST TIFFIN OH 44883 344428219 501(C) 5200 0 SCHOLARSHIP GRANTS HELP FOR HOMES 333 N 2ND STREET STE 301 NILES MI 49120 501(C) 24479 0 GRANT IU SOUTH BEND PO BOX 7111 SOUTH BEND IN 46634 356001673 PUBLIC 6875 0 SCHOLARSHIP GRANTS LYONS MCBRIDE LLC 314 MCPHIL DR DOWAGIAC MI 49047 LLC 34000 0 GRANT MISSOURI WELDING INSTITUTE INC 3300 N INDUSTRIAL PARKWAY PO BOX 445 NEVADA MO 64772 15000 0 SCHOLARSHIP GRANTS NILES DISTRICT LIBRARY 620 EAST MAIN STREET NILES MI 49120 743126458 GOV 5804 0 GRANT PIERCE AUDIO LLC 11933 JEFFERSON BLVD MISHAWAKA IN 46545 LLC 5750 0 GRANT RISING KITES 4158 LAKE STREET BRIDGMAN MI 49106 8082 0 GRANT PART I, LINE 2: APPLICATIONS FOR COLLEGE SCHOLARSHIPS ARE MADE AVAILABLE TO THE GUIDANCE COUNSELORS AT AREA HIGH SCHOOLS. THE HIGH SCHOOL COUNSELORS ARE GIVEN THE SELECTION CRITERIA OF THE FOUNDATION AND ENCOURAGE STUDENTS TO COMPLETE APPLICATIONS WHO MEET THE SLECTION CRITERIA. A SELECTION COMMITTEE MADE UP OF MEMBERS OF THE BOARD OF TRUSTEES, REVIEWS THE APPLICATIONS AND SELECTS AREA STUDENTS AS RECIPIENTS OF THE SCHOLARSHIPS ANNUALLY. GRANT REQUESTS ARE ALSO REVIEWED BY A COMMITTEE OF BOARD MEMBERS AND RECOMMENDATIONS ARE SUBMITTED FOR APPROVAL BY THE ENTIRE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING FORM 990, A COPY IS GIVEN TO THE PRESIDENT OF THE BOARD OF TRUSTEES FOR HIS REVIEW AND DISTRIBUTION TO OTHER BOARD MEMBERS AT HIS DISCRETION. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF TRUSTEES AT THE FIRST BOARD MEETING AT THE BEGINNING OF THE FISCAL YEAR. EACH MEMBER OF THE BOARD IS THEN ASKED TO SIGN A STATEMENT EACH YEAR INDICATING THAT THEY ARE IN COMPLIANCE WITH THE WRITTEN POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE FULL BOARD PERFORMS A REVIEW OF THE EXECUTIVE DIRECTOR'S PERFORMANCE & SALARY EACH YEAR. THE EXCECUTIVE DIRECTOR PERFORMS AN ANNUAL REVIEW OF ANY OTHER EMPLOYEES & ADVISES THE BOARD OF TRUSTEES OF THE RESULTS OF THESE REVIEWS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR PHYSICAL LOCATION DURING REGULAR BUSINESS HOURS. FORM 990, PART IX, LINE 11G ADMINISTRATIVE FEES: PROGRAM SERVICE EXPENSES 383,862. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 383,862.