Nonprofit · EIN 38-2418086
BAY AREA COMMUNITY FOUNDATION
Tax-exempt · BAY CITY, MI 48708
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,273,306 | $3,363,733 | $3,909,573 | $70,880,384 | $3,113,111 | $67,767,273 |
| December 31, 2024 | 990 | $5,585,517 | $3,077,345 | $2,508,172 | $63,933,831 | $2,793,334 | $61,140,497 |
| December 31, 2023 | 990 | $3,886,280 | $3,353,954 | $532,326 | $56,722,054 | $2,683,307 | $54,038,747 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,870,335
- Program service revenue
- $0
- Investment income
- $5,308,467
- Net rental income
- $21,288
- Net gain from sales of assets
- $2,379,587
- Net income from fundraising events
- $70,922
- Other revenue
- $94,504
Expenses
- Grants and similar amounts paid
- $2,145,226
- Compensation of officers, directors and key employees
- $127,495
- Other salaries and wages
- $377,559
- Salaries, compensation and benefits (total)
- $607,478
- Professional fundraising fees
- $0
- Legal fees
- $11,306
- Accounting fees
- $34,099
- Occupancy
- $121,058
- Travel
- $5,192
- Depreciation
- $52,604
- Program services (functional)
- $2,647,644
- Management and general (functional)
- $631,345
- Fundraising (functional)
- $84,744
Balance sheet and other
- Total assets, start of year
- $63,933,831
- Total assets, end of year
- $70,880,384
- Total liabilities, end of year
- $3,113,111
- Net assets, end of year
- $67,767,273
- Land, buildings and equipment
- $1,109,785
- Publicly traded securities
- $65,132,900
- Net assets without donor restrictions
- $63,370,935
- Net assets with donor restrictions
- $4,396,338
- Gross receipts
- $13,283,026
- Employees
- 8
- Volunteers
- 291
- Year formed
- 1982
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| SHAWNA WALRAVEN | PRESIDENT & CEO Officer | 48 | $112,776 | $14,719 |
| DANIELLE KRUPP | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANDY DWAN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| TRISH BURNS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| LAURA EBEL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| CARTER LIJEWSKI | TRUSTEE THRU 5/25 Trustee or director | 1 | $0 | $0 |
| DAROLD NEWTON | TRUSTEE THRU 5/25 Trustee or director | 1 | $0 | $0 |
| DIANE M MORLEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GRETCHEN WAGNER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GUY MOULTHROP | TRUSTEE Trustee or director | 1 | $0 | $0 |
| IAN ANDERSON | TRUSTEE AS OF 5/25 Trustee or director | 1 | $0 | $0 |
| JENNIFER WILLIAMS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KAREN TIGHE | TRUSTEE THRU 5/25 Trustee or director | 1 | $0 | $0 |
| LINDSAY STEVENS EGGERS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARIE FOX | TRUSTEE AS OF 5/25 Trustee or director | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATT SCHMIDT | TRUSTEE Trustee or director | 1 | $0 |
| MATT TRAVIS | TRUSTEE Trustee or director | 1 | $0 |
| MAX HOLMAN | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL GAVIN | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL MIRTO | TRUSTEE AS OF 5/25 Trustee or director | 1 | $0 |
| PASTOR PHILLIP JOHNSON | TRUSTEE AS OF 5/25 Trustee or director | 1 | $0 |
| RENEE GOUGEON GURSKI | TRUSTEE Trustee or director | 1 | $0 |
| TIFFANY TORAIN | TRUSTEE Trustee or director | 1 | $0 |
| TODD CLEMENTS | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANE MAHONEY | PRESIDENT & CEO - THRU 9/24 Officer | 48 | $89,936 | $11,114 |
| SHAWNA WALRAVEN | PRESIDENT & CEO - AS OF 10/24 Officer | 48 | $28,395 | $1,762 |
| KAREN TIGHE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| ANDY DWAN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| LAURA EBEL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DANIELLE KRUPP | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRANDON HOFMEISTER | TRUSTEE THRU 5/24 Trustee or director | 1 | $0 | $0 |
| BARB ENGELHARDT-CARTER | TRUSTEE THRU 5/24 Trustee or director | 1 | $0 | $0 |
| DIANE M MORLEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GUY MOULTHROP | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JENNIFER WILLIAMS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TIFFANY TORAIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LINDSAY STEVENS EGGERS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MATT SCHMIDT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MAX HOLMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL GAVIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TRISH BURNS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RENEE GOUGEON GURSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAROLD NEWTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL WEGENER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MATT TRAVIS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD CLEMENTS | TRUSTEE AS OF 5/24 Trustee or director | 1 | $0 | $0 |
| CARTER LIJEWSKI | TRUSTEE AS OF 5/24 Trustee or director | 1 | $0 | $0 |
| GRETCHEN WAGNER | TRUSTEE AS OF 5/24 Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DIANE MAHONEY | PRESIDENT & CEO Officer | 48 | $116,211 | $13,471 |
| KAREN TIGHE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| RICK LEARMAN | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| LAURA EBEL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| DANIELLE KRUPP | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BRANDON HOFMEISTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANDY DWAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BARB ENGELHARDT-CARTER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAVID KLIPPERT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DIANE M MORLEY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GUY MOULTHROP | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JENNIFER WILLIAMS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TIFFANY TORAIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LINDSAY STEVENS EGGERS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MATT SCHMIDT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MAX HOLMAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL GAVIN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TRISH BURNS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| RENEE GOUGEON GURSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAROLD NEWTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL WEGENER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MATT TRAVIS | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1000 ADAMS ST STE 200, BAY CITY, MI 48708-5884
- Principal officer (990 for 2025)
- SHAWNA WALRAVEN, 1000 ADAMS ST STE 200, BAY CITY, MI 48708
- Signed the 990
- SHAWNA WALRAVEN, PRESIDENT & CEO
- Phone
- (989) 893-4438
- Website
- WWW.BAYFOUNDATION.ORG
- Return prepared by
- REHMANN ROBSON LLC
Mission
THE MISSION OF BACF IS TO FULFILL A WIDE ARRAY OF DONORS' CHARITABLE WISHES THROUGHOUT BAY AND ARENAC COUNTIES (MICHIGAN) BY BUILDING PERMANENT ENDOWMENT FUNDS AND SERVING AS A LEADER FOR COMMUNITY IMPROVEMENT THROUGH EFFECTIVE GRANTMAKING AND COLLABORATION.
Program accomplishments
- THE FOUNDATION PROVIDES GRANTS TO 501(C) (3) NONPROFIT ORGANIZATIONS, MUNICIPALITIES, AND EDUCATIONAL INSTITUTIONS. IN 2025, 308 GRANTS WERE AWARDED IN THE AREAS OF ARTS & CULTURE, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, HEALTH & HUMAN SERVICES, RECREATION AND YOUTH ACTIVITIESExpenses $2,125,096 · grants $1,622,678 · revenue $2,294
- DURING THE YEAR THE FOUNDATION AWARDED 413 SCHOLARSHIPS TO 265 RECIPIENTS TO FURTHER THEIR EDUCATION AND TRAININGExpenses $522,548 · grants $522,548
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2418086
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T31)
- Assets (IRS master file)
- $70,880,384
- Income (IRS master file)
- $13,283,026
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,273,306 | $3,363,733 | $70,880,384 | IRS |
| 990 | December 2024 | $5,585,517 | $3,077,345 | $63,933,831 | IRS |
| 990 | December 2023 | $3,886,280 | $3,353,954 | $56,722,054 | XML |
| 990 | December 2022 | $5,645,663 | $3,763,581 | $49,136,215 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2418086).
Questions about BAY AREA COMMUNITY FOUNDATION
- What is the EIN of BAY AREA COMMUNITY FOUNDATION?
- The employer identification number (EIN) of BAY AREA COMMUNITY FOUNDATION is 38-2418086.
- Is BAY AREA COMMUNITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to BAY AREA COMMUNITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY AREA COMMUNITY FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BAY AREA COMMUNITY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BAY AREA COMMUNITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BAY AREA COMMUNITY FOUNDATION?
- The 990 for the year ended December 31, 2025 names SHAWNA WALRAVEN.
- Who are the officers and directors of BAY AREA COMMUNITY FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 24 people; 1 received compensation from the organization, the highest $112,776 (SHAWNA WALRAVEN, PRESIDENT & CEO).
- How much revenue does BAY AREA COMMUNITY FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,273,306, expenses of $3,363,733 and total assets of $70,880,384 at year end.
Other nonprofits in BAY CITY
- JOSEPH AND KAREN KRANTZ FAMILY CHARITABLE TR EIN 45-6307847 · last filed 990-PF for 2025
- BRIANS HOUSE COMMUNITY GROUP INC EIN 46-4515869 · last filed 990 for 2025
- FABIANO FOUNDATION EIN 38-3324462 · last filed 990-PF for 2025
- GOUGEON EMPLOYEES FOUNDATION EIN 27-2356703 · last filed 990-PF for 2025
- ALLISON K SHORT FOUNDATION EIN 83-2938150 · last filed 990-PF for 2025
- DR RANDALL AND JUDY RUFF FOUNDATION EIN 33-2416058 · last filed 990-PF for 2024
- THE@ROBERT G ROGERS AND JANE E ROGERS FAMILY FOUNDATION INC EIN 04-3436740 · last filed 990-PF for 2025
- MDL FOUNDATION EIN 92-0604029 · last filed 990-PF for 2025
All nonprofits in BAY CITY · Michigan · Philanthropy, voluntarism and grantmaking foundations