2026-09-14T11:08:31-05:00 2026-03-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2025-04-01 382180730 MICHIGAN GATEWAY COMMUNITY FOUNDATION MICH 2696953521 107 W FRONT ST BUCHANAN MI 49017 MICHAEL ROWLAND PRESIDENT & CEO 2696953521 2026-08-27 1 ROBERT ALEX SCHAEFFER P01439018 2699830131 2026-08-27 2025 X MICHAEL ROWLAND 111 DAYS AVENUE BUCHANAN MI 49107 4076722 0 X WWW.MGCF.ORG X 1977 MI COMMUNITY PRESERVATION 13 12 8 78 0 0 606860 1345791 445117 631782 1848587 2099149 0 0 2900564 4076722 1053509 1390951 0 0 273114 290076 0 0 83134 502689 610236 1829312 2291263 1071252 1785459 29315775 33430185 1673573 1883659 27642202 31546526 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 2039464 1390951 2730931 SCHOLARSHIPS PAID TO BENEFIT INDIVIDUAL AREA COLLEGE STUDENTS AND GRANTS TO VARIOUS EDUCATIONAL, COMMUNITY, OR CHARITABLE ORGANIZATIONS. SEE SCH I FOR LIST OF ORGANIZATIONS. 2039464 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 4 0 1 8 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 107 W FRONT ST BUCHANAN MI 49107 MICHAEL ROWLAND PRESIDENT & SECRETARY 40.00 X X 94711 0 2929 KARIN FALKENSTEIN CHAIRMAN 2.00 X X 0 0 0 JANE BRANDSTATTER VICE-CHAIRMAN 2.00 X X 0 0 0 AIDEN BRADFIELD YOUTH REPRESENTATIVE 1.00 X 0 0 0 LYLA HOLTGREN 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 94711 0 2929 0 0 0 0 0 1345791 14518 1345791 ADMINISTRATIVE FEES 523940 419774 419774 INTERFUND & GRANT REFUNDS 523940 212008 212008 631782 891995 891995 1207154 0 1207154 1207154 1207154 4076722 2730931 0 0 X 1390951 1390951 100000 42000 35000 23000 123322 51795 43163 28364 48206 20247 16872 11087 18548 7790 6492 4266 1200 1200 14547 14547 20192 20192 417054 417054 6889 2894 2411 1584 15673 15673 16542 6947 5790 3805 2563 1077 897 589 3461 1142 1694 625 8791 8791 4544 1909 1590 1045 PROGRAM EXPENSE 51319 51319 DEVELOPMENTS 15414 6474 5395 3545 BOARD EXPENSE 10362 10362 PROMISE EXPENSE 6231 2617 2181 1433 15454 4694 6969 3791 2291263 2039464 168665 83134 719933 885402 836809 463903 0 544932 32200 35435 345 585 7497 7497 673709 108604 59070 565105 27659921 30927326 29315775 33430185 27042 27833 720 720 1645811 1855106 1673573 1883659 X 27276038 31167857 366164 378669 27642202 31546526 29315775 33430185 1785459 2118865 0 X 0 1 X 1 0 X 270331 460783 709625 606860 1400859 3448458 270331 460783 709625 606860 1400859 3448458 345491 3102967 626387 654328 740238 1848587 2099149 5968689 9417147 0.32950 0.29910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 182 125278 851637 73692 1937348 929456 29132295 1 1 0 0 1 X 27277515 708382 5706429 1621047 903422 31167857 26301626 482737 2147034 884979 768903 27277515 22870570 694371 3976720 890887 349148 26301626 25014208 937756 1527532 1213493 340369 22870570 24210544 605635 1584731 691596 695106 25014208 1.00000 0 0 10000 10000 626672 77841 548831 37037 30763 6274 565105 X 6195587 2118865 2118865 4076722 0 4076722 2291263 0 2291263 0 2291263 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. 1 160 DRIVING ACADEMY 10490 0 SCHOLARSHIP ALBION COLLEGE 611 E PORTER ST ALBION MI 49224 381359081 501(C) 7500 0 SCHOLARSHIP ALMA COLLEGE 614 W SUPERIOR ST ALMA MI 48801 381359083 501(C) 14625 0 SCHOLARSHIP ANDREWS UNIVERSITY 4150 ADMINISTRATION DR BERRIEN SPRINGS MI 49104 381627600 501(C) 11875 0 SCHOLARSHIP BSN SPORTS LLC LLC 44896 0 BASEBALL FLAGPOLE BUCHANAN AREA SENIOR CENTER 810 RYNEARSON ST BUCHANAN MI 49107 731658966 501(C) 11081 0 AGENCY GRANT BUCHANAN COMMUNITY SCHOOLS 401 CHICAGO ST BUCHANAN MI 49107 386000616 GOV 14757 0 TEACHER GRANTS BUCHANAN DISTRICT LIBRARY 128 E FRONT ST BUCHANAN MI 49107 383592829 GOV 12000 0 UPGRADING LIBRARY TECHNOLOGY BUCHANAN MUSIC BOOSTERS 4105 CURRAN RD BUCHANAN MI 49107 932576219 501(C) 7000 0 CHOIR UNIFORMS CASS COUNTY LAND BANK AUTHORITY PUBLIC 8980 0 BLIGHT ELIMINATION PROGRAM CENTRAL MICHIGAN UNIVERSITY 1200 S FRANKLIN ST MT PLEASANT MI 48859 386004447 501(C) 5250 0 SCHOLARSHIP CITY OF BUCHANAN 302 N REDBUD TRAIL BUCHANAN MI 49107 582346751 GOV 10000 0 HOME DEMOLITION PROGRAM PLEDGE CUSTOM FENCE CO 21500 0 BASEBALL FENCE DAVENPORT UNIVERSITY 6191 KRAFT AVE SE GRAND RAPIDS MI 49512 381945965 501(C) 7500 0 SCHOLARSHIP DIAMOND LAKE YACHT CLUB 21316 SHORE ACRES RD CASSOPOLIS MI 49031 386085405 501(C) 44869 0 FLOATING DECK DOWAGIAC AREA HISTORY MUSEUM 201 E DIVISION ST DOWAGIAC MI 49047 994697094 501(C) 8000 0 STRATEGIC PLAN & ROADMAP BUILDING FERNWOOD BOTANICAL GARDEN 13988 RANGE LINE RD NILES MI 49120 381750543 501(C) 10946 0 DESIGNATED FUND DISTRIBUTION FERRIS STATE UNIVERSITY 1201 S STATE STREET BIG RAPIDS MI 49307 386005159 501(C) 17875 0 SCHOLARSHIP FRITZ SIGNS 13670 0 BASEBALL SCOREBOARD WORK GOSHEN COLLEGE 1700 S MAIN ST GOSHEN IN 46526 352158366 501(C) 6750 0 SCHOLARSHIP GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DRIVE ALLENDALE MI 49401 381684280 501(C) 59375 0 SCHOLARSHIP HELP FOR HOMES 333 N 2ND STREET STE 301 NILES MI 49120 501(C) 15642 0 LOW INCOME HOME REPAIRS HERITAGE SW INTERMEDIATE SCHOOL DISTRICT GOV 11393 0 GARDENS HUDSON MEMORIAL BUILDING 382442849 GOV 7408 0 DESIGNATED FUND DISTRIBUTION HYDROSEED INCRZ SPORTS TURF CORP 65697 0 INFIELD DIRT RENOVATIONS IU SOUTH BEND PO BOX 7111 SOUTH BEND IN 46634 356001673 PUBLIC 16500 0 SCHOLARSHIP LAKE MICHIGAN COLLEGE 2755 NAPIER AVE BENTON HARBOR MI 49022 382714753 501(C) 15158 0 SCHOLARSHIP LASALLE COUNCIL OF BOY SCOUTS OF AMERICA 7000 0 MEMBERSHIP FEE REDUCTIONS LEAGUE OF ENCOURAGING EMPOWERMENT 7956 0 DIAPER BANK PROGRAM LORY'S PLACE GRIEF HEALING & EDUCATION CENTER 445 UPTON DR ST JOSEPH MI 49085 334736152 501(C) 10913 0 NILES-BUCHANAN OUTREACH MARCELLUS AREA EMERGENCY SERVICES ASSOC 383203894 GOV 8817 0 DISTRIBUTION FROM DESIGNATED FUND MARCELLUS TOWNSHIP WOOD MEMORIAL LIBRARY 382098067 GOV 7408 0 DISTRIBUTION FROM DESIGNATED FUND MICHIANA BEAUTY COLLEGE 7500 0 SCHOLARSHIP MICHIANA CHAMBER ORCHESTRA 7365 0 PURCHASE OF EQUIPMENT, MUSIC, SUPPLIES MICHIANA FENCE 8605 0 BUCHANAN BASEBALL BACKSTOP MICHIGAN STATE UNIVERSITY 426 AUDITORIUM RD EAST LANSING MI 48824 366005984 501(C) 75700 0 SCHOLARSHIP MICHIGAN TECH UNIVERSITY 1400 TOWNSEND DR HOUGHTON MI 49931 381554664 501(C) 7500 0 SCHOLARSHIP MISSOURI WELDING INSTITUTE INC 3300 N INDUSTRIAL PARKWAY PO BOX 445 NEVADA MO 64772 CORP 6750 0 SCHOLARSHIP MOORED BEAUTY SCHOOLS 8344 0 SCHOLARSHIP NEW DAY FOUNDATION 245 BARCLAY CIR STE 300 ROCHESTER HILLS MI 48307 260609040 501(C) 10000 0 CREDITOR ASSISTANCE FOR CANCER PATIENTS NEWBERG FIRE & EMS ASSOCIATION 11900 MCKINLEY ST JONES MI 49061 833795173 GOV 7423 0 EMERGENCY EQUIPMENT OKLAHOMA STATE UNIVERSITY 107 WHITEHURST STILLWATER OK 74078 731383996 501(C) 8500 0 SCHOLARSHIP ON BASE PRODUCTIONS 824152034 LLC 13250 0 VIDEO PRODUCTION REDBUD AREA MINISTRIES PO BOX 341 BUCHANAN MI 49107 382513283 501(C) 22079 0 AGENCY GRANT SUPPORT ROTI ROTI ART CENTER OF BUCHANAN 117 W FRONT ST BUCHANAN MI 49107 201218119 501(C) 23394 0 GRANT SAGINAW VALLEY STATE UNIVERSITY 7400 BAY RD UNIVERSITY CENTER MI 48710 381798800 501(C) 7500 0 SCHOLARSHIP SAINT MARY'S COLLEGE 501(C) 14950 0 SCHOLARSHIP SOUTHWESTERN MICHIGAN COLLEGE 58900 CHERRY GROVE RD DOWAGIAC MI 49047 381943374 501(C) 51514 0 SCHOLARSHIP ST JOSEPH JUNIOR FOUNDATION PO BOX 585 ST JOSEPH MI 49085 381558024 501(C) 7000 0 PURCHASE OF TWO SAIL BOATS THE SALVATION ARMY NILES 424 N 5TH STREET NILES MI 49120 381370971 501(C) 10000 0 LOW INCOME ASSISTANCE UNITED WAY OF SOUTHWEST MICHIGAN 2015 LAKEVIEW AVE ST JOSEPH MI 49085 381358411 501(C) 16128 0 CASS COUNTY SCHOOL SUPPLY SPECTACULAR UNIVERSITY OF MICHIGAN 503 THOMPSON ST ANN ARBOR MI 48109 386006309 501(C) 41000 0 SCHOLARSHIP UNIVERSITY OF NOTRE DAME CONTROLLERS OFFICE - 731 GRACE HAL NOTRE DAME IN 46556 350868188 501(C) 5750 0 SCHOLARSHIP WAYNE STATE UNIVERSITY 5700 CASS AVE DETROIT MI 48202 383555142 501(C) 7375 0 SCHOLARSHIP WESTERN GOVERNORS UNIVERSITY 4001 S 700 E300 MILLCREEK UT 84107 841383926 501(C) 7000 0 SCHOLARSHIP WESTERN MICHIGAN UNIVERSITY 1903 WEST MICHIGAN AVENUE KALAMAZOO MI 49008 386007327 PUBLIC 43563 0 SCHOLARSHIP WISSCO IRRIGATION INCINVISIBLE FENCE CORP 51480 0 BASEBALL LIGHTING YMCA OF GREATER MICHIANA 905 NORTH FRONT STREET NILES MI 49120 381358236 501(C) 45856 0 NATURAL PLAYGROUND ROOF STRUCTURE 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 417,054. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 417,054.