2024-05-15T17:24:08-04:00 2023-06-30 383133790 ANDREWS HOOPER PAVLIK PLC 2311 EAST BELTLINE AVE SE STE 200 GRAND RAPIDS MI 49546 990 2022-07-01 382575395 WASHTENAW COMMUNITY COLLEGE FOUNDATION WASH 7349733665 4800 E HURON RIVER DR NO SC 304 ANN ARBOR MI 48105 SHANA BARKER SR. DIR. OF ADVANCE. 7349733665 2024-05-01 true SHANA BARKER 999009999 true ERIC A RYAN P01388772 6169426440 2024-05-01 2022 2023-04-26 12:10:37Z SHANA BARKER 4800 E HURON RIVER DR NO SC 304 ANN ARBOR MI 48105 2249794 false X WWW.WCCNET.EDU/FOUNDATION X 1985 MI TO GIVE HOPE AND SUPPORT TO WASHTENAW COMMUNITY COLLEGE STUDENTS THROUGH SCHOLARSHIPS AND OTHER PHILANTHROPIC SUPPORT. 18 18 0 56 3652 2652 2153363 1294815 0 490 -768 -23821 -7239 2130032 1286808 1553502 1525418 0 108320 117845 0 25107 141360 167796 1803182 1811059 326850 -524251 29277550 32125037 192594 119865 29084956 32005172 TO GIVE HOPE AND SUPPORT TO WASHTENAW COMMUNITY COLLEGE STUDENTS THROUGH SCHOLARSHIPS AND OTHER PHILANTHROPIC SUPPORT, CREATING A BETTER EDUCATED WORKFORCE AND A STRONGER COMMUNITY. false false 1669505 1525418 THE FOUNDATION IS ORGANIZED TO PROVIDE GIFTS AND GRANTS TO WASHTENAW COMMUNITY COLLEGE AND TO ITS STUDENTS, FACULTY AND STAFF IN FURTHERANCE OF THE EDUCATIONAL PURPOSES OF WASHTENAW COMMUNITY COLLEGE. 1669505 true true false false false false false false false true false true false false true true true false false false false false false false true false false false true true false false false false false false false false true false false false false true false true false true 6 0 true 0 true true false false false true true true true false false false false false false X 18 18 true false false false false false false true true false false true true true true true true false false false MI X CINDY HOUTS 7349733664 4800 E HURON RIVER DRIVE ANN ARBOR MI 48105 DR ROSE BELLANCA WCC PRESIDEN 10.00 40.00 X 0 351121 48852 CRISTY LINDEMANN FORMER BOARD 40.00 X 0 111149 40736 TINA KASHAT CASOLI AVP COLLEGE 40.00 X 0 108269 38243 ROBERT BOONIN CHAIR-EMERIT 1.00 X X 0 0 0 DANTE BOUTELL BOARD MEMBER 1.00 X 0 0 0 CINDY BYRNE TREASURER 2.00 X X 0 0 0 AMY CELL BOARD MEMBER 1.00 X 0 0 0 RICHARD CHANG BOARD MEMBER 1.00 X 0 0 0 TODD CLARK BOARD MEMBER 1.00 X 0 0 0 REBECCA DEVOOGHT BOARD MEMBER 1.00 X 0 0 0 HOLLY HEAVILAND VICE CHAIR 2.00 X X 0 0 0 PATTI JUDSON BOARD MEMBER 1.00 X 0 0 0 KEVIN VAN KANNEL BOARD MEMBER 1.00 X 0 0 0 MICHAEL KIPLEY BOARD MEMBER 1.00 X 0 0 0 BHUSHAN KULKARNI CHAIR 3.00 X X 0 0 0 MEREDITH MILLER BOARD MEMBER 1.00 X 0 0 0 DAVID PEABODY BOARD MEMBER 1.00 X 0 0 0 DAVID SARNS BOARD MEMBER 1.00 X 0 0 0 GARY SASAKI BOARD MEMBER 1.00 X 0 0 0 MAC WHITEHOUSE BOARD MEMBER 1.00 X 0 0 0 WENDY WOODS BOARD MEMBER 1.00 X 0 0 0 BILL MILLIKEN LIAISON 1.00 X 0 0 0 570539 127831 true true false 72515 1222300 59019 1294815 82 82 909363 910213 -850 -850 -850 41882 72515 52773 -10891 -10891 COMMONFUND CAP PTRS VI 900099 5104 5104 COMMONFUND CAP PTRS VII 900099 2297 2297 COMMONFUND CAPITAL III 900099 2231 2231 -5980 -5980 3652 1286808 3652 -11659 1525418 1525418 74242 74242 43603 43603 7500 7500 74709 74709 25107 25107 1134 1134 30200 30200 2724 2724 CONTRACTED SERVICES 20000 20000 SERVICE/MERCHANT FEES 5613 5613 BAD DEBT 629 629 DUES AND SUBSCRIPTIONS 180 180 1811059 1669505 116447 25107 338949 424613 98171 105820 10802 10802 28339689 31050539 489939 533263 29277550 32125037 67212 2795 125382 117070 192594 119865 X 1950748 2199932 27134208 29805240 29084956 32005172 29277550 32125037 X -524251 3387734 56733 X false true X true false X 1503313 1353923 1001529 2153363 1294815 7306943 1503313 1353923 1001529 2153363 1294815 7306943 1272465 6034478 417456 110765 228 82 82 528613 2413 5461 15586 3652 27112 67320 39820 19945 37600 41882 206567 8069235 2391 0.74780 0.70260 X PART II, LINE 10 GROSS FUNDRAISING INCOME 200,567 OTHER INCOME 6,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26349482 687286 2877841 901015 29013594 28418020 1677203 -2639483 1106258 26349482 22799881 522442 6235011 1139314 28418020 23145262 589762 378241 1313384 22799881 21263689 882870 1751722 753019 23145262 0.00510 0.57110 0.42380 false false LIMITED PARTNERSHIPS 30948229 F SPLIT INTEREST 102310 F 31050539 REFUNDABLE ADVANCE 100000 SPLIT INTEREST AGREEMENTS PAYABLE 17070 117070 X 5161901 3387734 505335 56733 3949802 1212099 74709 74709 1286808 2241685 505335 505335 1736350 74709 74709 1811059 SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR- RESTRICTED FUNDS THAT THE FOUNDATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD(S) AS WELL AS BOARD DESIGNATED FUNDS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS A NONPROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ONLY UNRELATED BUSINESS INCOME, IF ANY, AS DEFINED BY SECTION 512(A)(1) OF THE CODE IS SUBJECT TO FEDERAL INCOME TAX. THE FOUNDATION ANALYZES ITS FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, AS WELL AS ALL OPEN TAX YEARS IN THESE JURISDICTIONS, FOR UNCERTAIN TAX POSITIONS. THE FOUNDATION ALSO TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THAT THEY ARISE, AS A COMPONENT OF ITS OTHER SUPPORT SERVICES EXPENSES. THE FOUNDATION HAS EVALUATED FISCAL YEARS 2020 THROUGH 2023, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2023. THE FOUNDATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G., TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE FOUNDATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2023 OR 2022, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGES IN VALUE OF SPLIT-INTEREST AGREEMENTS 13,409 CHANGE IN VALUE OF CHARITABLE REMAINDER UNITRUST 43,324 WOMEN'S COUNCIL 62480 36755 25725 18827 GOLF OUTING 41917 25760 16157 2022 4500 13007 14417 1 10000 10000 114397 72515 41882 2022 4500 13007 33244 52773 -10891 true SCHOLARSHIPS 1609 1351673 OTHER EDUCATIONAL SUPPORT 135 14083 FACULTY/PROGRAM 5 26914 RESOURCE CENTER ASSIST. 100 132748 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT AND SCHOLARSHIP APPLICATIONS ARE SUBMITTED TO THE FOUNDATION. AN AWARDS COMMITTEE REVIEWS ALL APPLICATIONS AND MAKES AWARDS BASED ON AVAILABLE FUNDS AND ENDOWMENT AND SCHOLARSHIP FUND CRITERIA. AWARDS ARE COMMUNICATED TO THE RECIPIENT AS WELL AS THE FINANCIAL AID OFFICE (SCHOLARSHIPS) OR BUSINESS OFFICE (OTHER GRANTS) OF WASHTENAW COMMUNITY COLLEGE. THE FINANCIAL AID OFFICE ADMINISTERS THE SCHOLARSHIPS AND REQUESTS PAYMENT FROM THE FOUNDATION ONCE APPLIED TO A STUDENT ACCOUNT. PAYMENT IS MADE AT THAT TIME. OTHER GRANTS TO THE COLLEGE ARE PAID TO THE COLLEGE WHEN AWARDED AND SPECIFIC PROGRAM USE IS MONITORED BY THE COLLEGE BUSINESS OFFICE WITH REPORTS BACK TO THE FOUNDATION BOARD. false false false false false false false false false DR ROSE BELLANCA WCC PRESIDENT 226668 124453 48852 399973 CRISTY LINDEMANN FORMER BOARD MEMBER 110476 673 40736 151885 X 4 59019 MARKET VALUE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A THIRD-PARTY BROKER TO RECEIVE AND IMMEDIATELY LIQUIDATE ALL STOCK GIFTS. CASH PROCEEDS ARE IMMEDIATELY SENT TO THE FOUNDATION UPON LIQUIDATION. FORM 990, PART VI SECTION A, LINE 2 SOME BOARD MEMBERS MAY SIT ON BOARDS WITH OTHER BOARD MEMBERS. SECTION B, LINES 15A AND 15B THE FOUNDATION DOES NOT HAVE A COMPENSATION POLICY, SINCE IT DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. THE FOUNDATION'S RELATED ORGANIZATION ADHERES TO ITS BOARD POLICY ASSOCIATED WITH COMPENSATION OF ADMINISTRATORS WHICH WOULD INCLUDE THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL AND ALL KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT TO INCLUDE THE ASSOCIATE VICE PRESIDENT, COLLEGE ADVANCEMENT FOR THE FOUNDATION AND THE CONTROLLER OF THE COLLEGE. IT IS THEN REVIEWED BY THE AUDIT AND FINANCE COMMITTEES AND PRESENTED TO THE BOARD OF DIRECTORS TO REVIEW. THE BOARD OF DIRECTORS REVIEWS THE 990 WITHOUT SCHEDULE B. FORM 990, PAGE 6, PART VI, LINE 12C THE FOUNDATION BOARD ANNUALLY UPDATES CONFLICT OF INTEREST INFORMATION AND REVIEWS THE POLICY. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 13,409 CHANGE IN VALUE OF CHARITABLE REMAINDER UNITRUST 43,324 TOTAL 56,733 WASHTENAW COMMUNITY COLLEGE 4800 EAST HURON RIVER DRIVE ANN ARBOR MI 48106 381784300 HIGHER ED. MI GOV N/A false false true false false false false false false false false false false false true true false false false false WASHTENAW COMMUNITY COLLEGE O 505335 FAIR MARKET VALUE WASHTENAW COMMUNITY COLLEGE N 66103 FAIR MARKET VALUE