Bay Bluffs Foundation

Nonprofit profile at a glance

EIN
204391082
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Harbor Springs, MI, USA
Phone
2315262161
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support

Reported finances

Revenue
$67,454
Expenses
$38,932
Assets
$118,727
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CHARLIE MACINNIS (President)

People named in this filing

  • WILLIAM MARSHALL SR (Director)
  • VALERIE WILSON (Director)
  • CHARLIE MACINNIS (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Raising money to support Bay Bluffs-ECMCF operations.

What it reported doing in 2025

Provided funding to contract with a success coach as a resource for employees in need.In addition, funding for payment of operational expenses.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.8%; rating input score 50
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $25.05 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.3%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.05; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: 28.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 49.8% of revenue deployed · 86.3% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $34K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.