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Baraga County Community Foundation

EIN 38-3198122 · Baraga, MI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

To enhance the quality of life in the area of Baraga County, improving educational, cultural, recreational, athletic, environmental, and social welfare resources and opportunities through the administration of endowment funds and the disbursement of grants and scholarships, and by developing youth for community leadership.

Income
$90,676
Spending
$79,629
Spent on programs
28%
Reserves
Over 10 years of spending
Largest source of income
investment income, 71%
Employees
1
Volunteers
8
Highest pay
$38,998, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100. Higher than 60% of charities in its peer group (philanthropy, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 12% of income.

  • Income trend

    15 of 15

    Income rose 40% on the year before.

  • Spending floor

    0 of 15

    28% of spending went to programs and raising each dollar of donations cost 8 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 80 out of 100. Higher than 71% of charities in its peer group (philanthropy, under $250k).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (9)
  1. $4,999 spent. Grant award to (Dr. Louis and Ann Guy) Baraga County Extended Care Corporation, a non-profit, 59 bed, long term care and rehabilitation center which has received a grant from a Fund established for the provision of its services, for the purchase of several new mattresses for resident beds.
  2. $7,000 spent. Scholarship Awards for higher education of students of Baraga County attending Gogebic Community College and Northern Michigan University.
  3. $2,994 spent. Grant award to the Village of L'Anse, L'Anse Hockey Association, Meadowbrook Arena for the purchase of hockey equipment to provide for the participation of area youth ages 3 through 9 years who might not be able to afford the necessary equipment to participate in hockey.
  4. $1,655 spent. Grant award to Baraga Area Music Department for the purchase of new drums to create a drumline for the school Music Department.
  5. $326 spent. Grant award to Arvon Township School Outreach Program for students to honor Veterans with handwritten cards and to provide a social event for them including refreshments, games, puzzles and gift bags, and to provide students with a visit to the local nursing home to provide songs and entertainment for residents on Halloween and Valentine's Day cards, as well as Valentine's Day cards to members of the community who have requested correspondence needs.
  6. $1,000 spent. Grant award to C. J. Sullivan Elementary School for the Positive Behavior Intervention Program that provides student recognition behavior awards including weekly Hornet Hero prizes, year-end behavior awards, and end of year prizes, designed to celebrate student achievements, foster positive behaviors, and strengthen the school community.
  7. $2,800 spent. Grant award to the Baraga County Shelter Home to provide for the funding of self-care/personal needs items for the residents.
  8. $750 spent. Grant award to L'Anse High School for Bowling Team Club equipment purchases to help offset the cost of participation for students participating in high school varsity level play meets and events.
  9. $1,000 spent. Grant award to Baraga Area Community Schools in order to provide for the purchase of seats in a program called GED Academy in order to prepare participants for success in education and careers, designed for students 16 years and older who are trying to master skills needed to attain a GED.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1994.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

  7. Could it be confused with another charity? Worth knowing.

    A much larger organization has a similar name: Orange County Community Foundation (Irvine, CA), EIN 33-0378778. If that is the one you meant, check the EIN before giving.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.