Sanilac County Community Foundation

Nonprofit profile at a glance

EIN
383204484
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Sandusky, MI, USA
Phone
8106483634
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Reported finances

Revenue
$1,318,328
Expenses
$1,063,018
Assets
$14,777,533
Liabilities
$809,691

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

Leadership & pay

16 people listed

People named in this filing

  • BILL SARKELLA (CO-CHAIR)
  • LYN MOSSETT (CO-CHAIR)
  • MARTY RHEAUME (VICE CHAIR)

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

The s.c.c.f.'s primary exempt purpose is to support and promote educational, scientific, literary, cultural and charitable purpose, primarily in and for the residents of sanilac county.

What it reported doing in 2025

Youth grants - provided grants to organizations seeking financial assistance in bettering the quality of life in sanilac county. Grants addressed the needs of the county high school needs assessment.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 96% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 84
  • Accountability: 82
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 76.7%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.4%; rating input score 86; 41st 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.4%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 13.9; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 13.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 76.7% of spending went to programs
  • Governance: 16 of 16 board members independent · 4 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $816K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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 — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.