2023-05-04T13:58:35-04:00 2022-12-31 522127371 HAINES ISENBARGER & SKIBA LLC 4630 W JEFFERSON BLVD 8 FORT WAYNE IN 46804 990 2022-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 0045 N 250 W LAGRANGE IN 46761 OCTAVIA YODER EXECUTIVE DIRECTOR 2604634363 2023-04-01 true OCTAVIA YODER 999009999 true CASSIE J DUNN P02181011 2604369500 2023-04-26 2022 2023-04-26 12:10:37Z TONY BONTRAGER 0045 N 250 W LAGRANGE IN 46761 8921918 false X WWW.LCCF.NET X 1991 IN OUR MISSION IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND PROVIDE LEADERSHIP TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. 7 7 5 60 0 3474851 1641419 2093 740371 450876 0 4215222 2094388 386120 596931 0 189930 208986 0 32829 365832 298186 941882 1104103 3273340 990285 23796897 20897303 265345 225518 23531552 20671785 X THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND PROVIDE LEADERSHIP TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. false false 652345 487546 2093 GRANTMAKING: THE LAGRANGE COUNTY COMMUNITY FOUNDATIONS UNRESTRICTED ENDOWMENT FUNDS AND FIELD OF INTEREST FUNDS RESPOND TO THE CHANGING NEEDS OF LAGRANGE COUNTY. TWICE A YEAR, THE FOUNDATIONS VOLUNTEER GRANTS COMMITTEE REVIEWS APPLICATIONS AND MAKES FUNDING RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE COMMUNITY FOUNDATION DIRECTS GRANTS TO CHARITABLE PROJECTS THAT WILL IMPROVE THE QUALITY OF LIFE IN LAGRANGE COUNTY. CATEGORIES OF SUPPORT INCLUDE ARTS & CULTURE, HEALTH & HUMAN SERVICES, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, AND RECREATION. THE COMMUNITY FOUNDATION ALSO AWARDS GRANTS TO NONPROFIT ORGANIZATIONS AS DIRECTED FROM FUNDS ESTABLISHED BY COMMUNITY DONORS. 146359 109385 SCHOLARSHIPS: WE PROVIDE SCHOLARSHIPS TO STUDENTS PURSUING POST-SECONDARY EDUCATION. SCHOLARSHIP RECIPIENTS ARE SELECTED ON A COMPETITIVE BASIS THROUGH CAREFUL REVIEW AND SCORING OF APPLICATIONS BY MEMBERS OF THE VOLUNTEER SCHOLARSHIP ADVISORY COMMITTEE. THE BOARD OF DIRECTORS HAVE FINAL APPROVAL ON ALL SCHOLARSHIP AWARDS. 798704 true true false false false true false false true true true false false false false true false true false false false false false false false false false true true false false false false false false false false false true false false false false true true false false false true 5 0 true 5 true false false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true false false IN X OCTAVIA YODER 2604634363 0045 N 250 W LAGRANGE IN 46761 NEAL WOLHETER PRESIDENT 0.50 X X 0 0 0 RENEA BOOTS VICE PRESIDE 0.50 X X 0 0 0 TONY BONTRAGER SECRETARY 0.50 X X 0 0 0 LYNN WEAVER TREASURER 0.50 X X 0 0 0 GEORGE BROWN DIRECTOR 0.30 X 0 0 0 TREVOR THAIN DIRECTOR 0.30 X 0 0 0 RANDY ZIMMERLY DIRECTOR 0.30 X 0 0 0 OCTAVIA YODER EXECUTIVE DI 40.00 X 84840 0 2459 84840 2459 false false false 1641419 738813 1641419 ADMINISTRATIVE FEES 561000 2093 2093 2093 427220 427220 6851186 6827530 23656 23656 23656 2094388 2093 450876 487546 487546 109385 109385 87299 21825 56744 8730 104210 26053 67736 10421 2804 701 1823 280 14673 3668 9538 1467 732 732 31431 31431 41879 41879 6956 713 5768 475 4394 4394 7403 1876 4794 733 27653 6913 17975 2765 23102 15016 5776 2310 9168 9168 14389 14389 7024 5268 1756 PROGRAM RELATED DISBURSE 119740 119740 PROFESSIONAL MEMBERSHIPS 1415 1415 DONOR DEVELOPMENT 1254 1254 SPONSORSHIPS 870 870 776 776 1104103 798704 272570 32829 2647943 40406 513718 706481 721081 5605 1609 137750 59787 85252 77963 20519879 19325263 24500 24500 23796897 20897303 30569 30662 234776 194856 265345 225518 X 8345172 7687994 15186380 12983791 23531552 20671785 23796897 20897303 990285 -3850052 X false true X true false X 638956 854394 407502 3474851 1641419 7017122 638956 854394 407502 3474851 1641419 7017122 1218717 5798405 443084 429086 367873 402645 427220 2069908 9087030 357029 0.63810 0.66010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 149998 151700 1326662 true true false true X 22576728 650344 -3746816 700224 18780032 17558898 3271406 2162073 415649 22576728 16729233 186791 1407539 764665 17558898 14371448 675629 2147887 465731 16729233 15490080 294864 -1099281 314215 14371448 0.32990 0.55970 0.11040 false false 30366 30366 107384 29421 77963 77963 X SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD FOR OTHERS CONSIST OF AMOUNTS ESTABLISHED AT THE FOUNDATION BY SEPARATE 501(C)(3) ORGANIZATIONS WHO SPECIFY THAT THE RESOURCE PROVIDER WILL BE THE BENEFICIARY OF THE INVESTMENT EARNINGS. THESE FUNDS ARE HELD IN ACCORDANCE WITH FASB ASC 958. SCHEDULE D, PAGE 2, PART V, LINE 4 THE COMMUNITY FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO AWARD GRANTS TO CHARITABLE, EDUCATIONAL, OR SCIENTIFIC PROJECTS AND PURPOSES. PERMANENT ENDOWMENT FUNDS ARE INTENDED TO AWARD CHARITABLE GRANTS IN PERPETUITY. SCHEDULE D, PAGE 3, PART X THE EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2022 AND 2021, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION FILES RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND THE STATE OF INDIANA. WITH FEW EXCEPTIONS THE FOUNDATION IS NO LONGER SUBJECT TO INVESTIGATION BY THE INTERNAL REVENUE SERVICE (IRS) FOR YEARS BEFORE 2019. true AGAPE MISSIONS OF LAGRANGE COUNTY PO BOX 262 LAGRANGE IN 46761 811144636 501C3 10000 OPERATIONAL SUPPORT CLOTHES & FOOD BASKET OF LAGRANGE C 413 S RAILROAD ST LAGRANGE IN 46761 351617581 501C3 7500 FOOD DISTRIBUTION COMMUNITY HEALTH CLINIC PO BOX 9 TOPEKA IN 46571 264463924 501C3 40000 BUILDING PROJECT COMMUNITY IMPROVEMENT LEAGUE OF SOUTH MILFORD PO BOX 254 SOUTH MILFORD IN 46786 356041226 501C4 10000 VETERAN MEMORIAL HOWE MILITARY SCHOOL ALUMNI ASSOCIATION 4047 BYRAM AVENUE INDIANAPOLIS IN 46208 237175471 501C3 20000 GENERAL SUPPORT JUNIOR ACHIEVEMENT LAGRANGE COUNTY PO BOX 223 TOPEKA IN 46571 350922731 501C3 7913 DESIGNATED FUND DIST LAGRANGE COUNTY 4-H FAIR 220 S DETROIT ST LAGRANGE IN 46761 351170878 501C3 5700 4-H AUCTION SUPPORT LAGRANGE COUNTY AUDITOR 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 GOV 41995 DESIGNATED FUND DIST LAGRANGE COUNTY COUNCIL ON AGING PO BOX 107 LAGRANGE IN 46761 237455893 501C3 15000 SENIOR LUNCH PROG LAGRANGE COUNTY DEPARTMENT OF PARKS & RECREATION 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 5620 FOREST SCHOOL LAGRANGE COUNTY DEPARTMENT OF PARKS & RECREATION 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 7500 DISC GOLF COURSE LAGRANGE COUNTY SOIL & WATER CONSERVATION DISTRICT 910 S DETROIT ST LAGRANGE IN 46761 351262035 GOV 8000 DRONE PROGRAM MENNO-HOF PO BOX 701 SHIPSHEWANA IN 46565 311135810 501C3 12769 DESIGNATED FUND DIST RIVER OAKS COMMUNITY CHURCH OF ELKHART 58020 COUNTY ROAD 115 GOSHEN IN 46528 351771277 501C3 90000 ELKHART VISION PROG SPA WOMEN'S MINISTRY HOMES 3404 TOLEDO ROAD ELKHART IN 46516 431998891 501C3 10000 MINISTRY BANQUET STROH CHURCH OF CHRIST PO BOX 100 STROH IN 46789 350844486 501C3 10000 AGAPE CHILDCARE THE ARC OF LAGRANGE COUNTY 0235 W 300 N HOWE IN 46746 351127837 501C3 20000 SUMMER DISCOVERY 15 1 SCHOLARSHIPS 70 109385 SCHEDULE I, PAGE 4, PART IV LAGRANGE COUNTY COMMUNITY FOUNDATION MANAGES THE COMMUNITY IMPACT GRANTS, A COMPETITIVE GRANTMAKING PROGRAM WHICH PROVIDES FUNDING TO NOT-FOR-PROFIT 501(C)(3) ORGANIZATIONS SERVING LAGRANGE COUNTY AND GOVERNMENT ORGANIZATIONS, SUCH AS PARKS, SCHOOLS, LIBRARIES, ETC. GRANTS ARE PROVIDED FOR PROJECT EXPENSES, CAPITAL EXPENDITURES, CAPACITY BUILDING, PROGRAMMING EXPENSES AND OPERATIONAL EXPENSES. FUNDING AREAS OF INTEREST INCLUDE: ARTS AND CULTURE, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, HEALTH AND HUMAN SERVICES AND RECREATION. THE GRANTS ADVISORY COMMITTEE REVIEWS APPLICATIONS AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE FINAL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO DISCUSS COMMUNITY NEEDS AND ISSUES; SOMETIMES THESE DISCUSSIONS BECOME THE BASIS FOR A PROACTIVE GRANT THAT DOES NOT INCLUDE THE GRANTS ADVISORY COMMITTEE. COMMUNITY IMPACT GRANT RECIPIENTS ARE REQUIRED TO SIGN A GRANT AGREEMENT AND TO SUBMIT A FINAL GRANT REPORT AT THE CONCLUSION OF THE PROJECT, EXPLAINING HOW GRANT FUNDS WERE USED. IF THE GRANTEE WANTS TO USE FUNDS DIFFERENTLY THAN WERE PRESENTED IN THE GRANT AGREEMENT, THEY MUST REQUEST A GRANT MODIFICATION. IF THE GRANT IS USED DIFFERENTLY THAN ITS INTENDED USE, THE FOUNDATION HAS THE POWER TO REQUEST A FULL REFUND OF THE GRANT. X 1 738813 FAIR MARKET VALUE false true false SCHEDULE M, PAGE 2, PART II THE NUMBER REPORTED IN PART I, COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND PROVIDE LEADERSHIP TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. FORM 990, PAGE 6, PART VI, LINE 11B WHEN THE DRAFT COPY IS RECEIVED FROM THE CPA FIRM, THE FOUNDATION'S OFFICE STAFF FORWARDS A COPY TO THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE IS COMPRISED OF THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE AND A LOCAL CPA, WHO IS NOT ON THE BOARD OF DIRECTORS AND HAS NO RELATIONSHIP WITH THE FOUNDATION, OTHER THAN VOLUNTEERING TO SERVE ON THE AUDIT COMMITTEE. THESE INDIVIDUALS MAY CONTACT THE CPA DIRECTLY WITH QUESTIONS. THE AUDIT COMMITTEE SUBMITS A VERBAL REPORT TO THE EXECUTIVE DIRECTOR, WHO SHARES THE REPORT WITH THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD FOR THEIR APPROVAL. THE BOARD ALSO RECEIVES A COPY OF THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THEY ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE STATEMENT THAT ENUMERATES ALL PROFESSIONAL AND PERSONAL AFFILIATIONS TO ANY/ALL ORGANIZATIONS. THE OFFICE MANAGER REVIEWS THE SIGNED STATEMENTS. IF THERE IS A CONFLICT, THE MEMBER(S) ABSTAIN FROM VOTING. ALL OF THIS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15A THE STAFF GATHERS PRIOR OR CURRENT YEAR (WHICHEVER IS AVAILABLE OR MOST CURRENT) INFORMATION FROM THE FOLLOWING: (1) COMPENSATION SUMMARY FOR INDIANA COMMUNITY FOUNDATIONS FROM INDIANA PHILANTHROPY ALLIANCE, (2) COUNCIL OF FOUNDATIONS GRANTMAKERS SALARY AND BENEFIT REPORT, (3) INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT OCCUPATIONS & STARTING WAGES REPORT AND INDIANA ECONOMIC GROWTH REGION AND (4) NORTHEAST INDIANA COMMUNITY FOUNDATION REGION OF 11 COUNTIES DO A REGIONAL SURVEY OF SALARIES AND BENEFITS OF ALL STAFF. THIS REPORT IS NOT DONE EVERY YEAR, BUT WHEN AVAILABLE IS VERY USEFUL. THE PRECEDING DOCUMENTATION IS PRESENTED TO THE EXECUTIVE COMMITTEE ALONG WITH THE PROPOSED BUDGET. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE INDEPENDENT BOARD AND THE INDEPENDENT BOARD APPROVES/REJECTS THE PROPOSALS. A COPY OF THE BOARD MINUTES, COMPENSATION SUMMARY REPORTS AND PROPOSED BUDGET (WITH SALARY PROPOSAL) ARE KEPT FOR RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 LAGRANGE COUNTY COMMUNITY FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IMMEDIATELY UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. ADDITIONALLY, THE FINANCIAL INFORMATION IS MADE AVAILABLE IN ITS ANNUAL REPORT, WHICH IS DISTRIBUTED TO THE PUBLIC BY MAIL, ELECTRONICALLY AND MADE AVAILABLE ON THE FOUNDATION'S WEBSITE. LCCF SUPPORT ORG INC 0045 N 250 W LAGRANGE IN 46761 371502210 SUPPORT IN 501C3 12B LAGRANGE true false false false false false false false false false false false false false true false false false false false