Michigan Gateway Community Foundation
Accredited Charity
Meets Standards
Accredited Charity
Meets Standards
Standards Legend
- Meets Standards
- Standards Not Met
- Did Not Disclose
- Review In Progress
- Unable to Verify
Standards For Charity Accountability
Governance
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Board Oversight
Oversight of Operations and Staff: Standard 1
Description
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.The organization meets this standard.
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Board Size
Number of Board Members: Standard 2
Description
Soliciting organizations shall have a board of directors with a minimum of five voting members.The organization meets this standard.
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Board Meetings
Frequency and Attendance of Board Meetings: Standard 3
Description
An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.The organization meets this standard.
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Board Compensation
Compensated Board Members: Standard 4
Description
Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.The organization meets this standard.
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Conflict of Interest
Conflict of Interest: Standard 5
Description
No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.The organization meets this standard.
Measuring Effectiveness
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Effectiveness Policy
Board Policy on Effectiveness: Standard 6
Description
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.The organization meets this standard.
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Effectiveness Report
Board Approval of Written Report on Effectiveness: Standard 7
Description
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.The organization meets this standard.
Finances
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Program Expenses
Program Service Expense Ratio: Standard 8
Description
Spend at least 65% of its total expenses on program activities.The organization meets this standard.
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Fundraising Expenses
Fundraising Expense Ratio: Standard 9
Description
Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.The organization meets this standard.
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Accumulating Funds
Ending Net Assets: Standard 10
Description
Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.The organization meets this standard.
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Audit Report
Financial Statements: Standard 11
Description
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.The organization meets this standard.
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Detailed Expense Breakdown
Detailed Functional Breakdown of Expenses: Standard 12
Description
Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.The organization meets this standard.
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Accurate Expense Reporting
Accuracy of Expenses in Financial Statements: Standard 13
Description
Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.The organization meets this standard.
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Budget Plan
Budget: Standard 14
Description
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.The organization meets this standard.
Fundraising & Info
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Truthful Materials
Misleading Appeals: Standard 15
Description
Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.The organization meets this standard.
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Annual Report
Annual Report: Standard 16
Description
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.The organization meets this standard.
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Website Disclosures
Web Site Disclosures: Standard 17
Description
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.The organization meets this standard.
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Donor Privacy
Privacy for Written Appeals & Internet Privacy: Standard 18
Description
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.The organization meets this standard.
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Cause Marketing Disclosures
Cause Related Marketing: Standard 19
Description
Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).The organization meets this standard.
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Complaints
Complaints: Standard 20
Description
Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.The organization meets this standard.
Conclusion
Michigan Gateway Community Foundation meets the 20 Standards for Charity Accountability.
Purpose
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Year, State Incorporated
1977, MI
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Stated Purpose
To foster a community of philanthropy, for good, forever.The purpose of this Foundation is to receive and administer funds for scientific, educational, and charitable purposes, all for the public welfare of the citizens of Berrien and Cass County, Michigan, and for no other purpose, and to that end to take and hold, by bequest, devise, gift, purchase, or lease either absolutely or in trust for such objects and purposes of any of them, any property, real, personal, or mixed, without limitation as to amount or value, except such liabilities, if any, as may be imposed by law; to sell, convey, and dispose of any such property and to invest and reinvest the principal thereof and to deal with and expend the income therefrom for any of the before mentioned purposes, without limitation, except such limitations, if any, as may be contained in the instrument under which such property is received; to receive any property, real, personal, or mixed, in trust, under the terms of any will, deed of trust, or other trust instrument for the foregoing purposes of any of them (but for no other purposes), and in administering the same to carry out the directions and exercise the powers contained in the trust instrument under which the property is received, including the expenditure of the principal, as well as the income, for one or more of such purposes, if authorized or directed in the trust instrument under which it is received, take title to, hold, and use the proceeds and income of stocks, bonds, obligations, or other securities of any corporation or corporations, domestic and foreign, but only for the foregoing purposes or some of them. No part of the activities of this corporation shall be the carrying on of propaganda or otherwise attempting to influence legislation. (from the Bylaws, amended 11/18)
Programs
Since 1977, the Michigan Gateway Community Foundation has been dedicated to creating a strong, vibrant, caring community. The purpose of the Foundation is to receive and administer funds for scientific, educational, and charitable purposes, all for the public welfare of the citizens of Berrien and Cass County, Michigan.The Community Foundation offers residents of all means - no matter how great or small their personal resources - an opportunity to give back to the community. Whether you desire to enrich the community with arts and cultural programs, enhance education, or simply support the work of an existing organization, they can help you by giving you flexible giving options. Community members are encouraged to serve on committees which are responsible for, grantmaking policy and impact, investment, marketing and communications, grant proposal review, scholarship application review, and for promoting charitable giving in our community.Michigan Gateway Community Foundation believes a significant impact can be made only when the financial and human resources of several individuals are combined.A community foundation is a tax-exempt public charity created by and for the people in a local area. It enables people with philanthropic interests to easily and effectively support the issues they care about - immediately, or through their will. Donors can establish a charitable fund at the foundation by contributing a variety of assets (cash, stocks, bonds, real estate, personal property) and may also recommend grants - in their name, if they choose - to nonprofit groups they want to support.
For the year ended March 31, 2020, Michigan Gateway Community Foundation program expenses were:
Program Services | $1,627,477 |
Program Expenses | $1,627,477 |
Governance & Staff
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CEO
Michael Rowland, President/CEO
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Compensation*
¤78,250.00
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Board Chair
Louis Desenberg
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Chair's Profession / Business Affiliation
Attorney, retired
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Board Size
12
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Paid Staff Size
3
Fundraising
Fund raising methods include: Direct Mail Appeals, Internet, and Planned Giving Arrangements.Fundraising methods include: Direct Mail Appeals, Internet, and Planned Giving Arrangements.
Fundraising costs were 4.57% of related contributions. (Related contributions, which totaled $1,397,870, are donations received as a direct result of fundraising activities.)
Tax Status
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
Financial
The following information is based on Michigan Gateway Community Foundation's Audited financial statements for the fiscal year ending March 31, 2020
Source of Funds | |
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Realized Gains | $2,015,800 |
Dividend and Interest Income | $566,998 |
Public Support | $536,067 |
Admin Fee Revenue | $292,550 |
Special Project and Grant Income | $283,702 |
Interfund and Grant Refunds | $32,479 |
Other Income | $298 |
Total Income | $119,590 |
Breakdown of Expenses
Total Income | $119,590 |
Total Expenses: | $1,803,696 |
Program Expenses | $1,627,477 |
Fundraising Expenses | $72,578 |
Administrative Expenses | $103,641 |
Other Expenses | $0 |
Expenses in Excess of Income | $1,684,106 |
Beginning Net Assets | $19,582,565 |
Ending Net Assets | $17,898,459 |
Total Liabilities | $1,054,254 |
Total Assets | $18,952,713 |
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau ® is a registered service mark of International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.