DEKALB COUNTY COMMUNITY FOUNDATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- DEKALB COUNTY COMMUNITY FOUNDATION INC (EIN 35-1992897)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202313189349313226
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T16:43:43-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043587095 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTEP BURKEY SIMMONS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 42 | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 473080042 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351992897 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEKA | BusinessNameControlTxt |
| Phone | 2609250311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 700 S MAIN STREET | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TASHA EICHER | PersonNm |
| Person Title | VICE PRESIDENT | PersonTitleTxt |
| Phone | 2609250311 | PhoneNum |
| Signature | 2023-10-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TASHA | PersonFirstNm |
| Person Last | EICHER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS A ROBERTS | PreparerPersonNm |
| PTIN | P00997867 | PTIN |
| Phone | 7652847554 | PhoneNum |
| Preparation | 2023-11-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARBARA OLENYIK MORROW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| Address Line2 | 700 S MAIN STREET | AddressLine2Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,542,058 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CFDEKALB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $803,390 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,180,144 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $355,685 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $316,875 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,073,099 | PYInvestmentIncomeAmt |
| CY Investment Income | $997,881 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,353 | PYOtherRevenueAmt |
| CY Other Revenue | $11,699 | CYOtherRevenueAmt |
| PY Total Revenue | $3,235,527 | PYTotalRevenueAmt |
| CY Total Revenue | $2,506,599 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $743,866 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $776,409 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $239,928 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $269,117 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $84,522 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $685,772 | PYOtherExpensesAmt |
| CY Other Expenses | $589,987 | CYOtherExpensesAmt |
| PY Total Expenses | $1,669,566 | PYTotalExpensesAmt |
| CY Total Expenses | $1,635,513 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,565,961 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $871,086 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,216,490 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,778,629 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,699,446 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,314,382 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,517,044 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,464,247 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $741,446 | ExpenseAmt |
| Grant | $632,385 | GrantAmt |
| Revenue | $258,095 | RevenueAmt |
| Desc | GRANTING PROGRAM: THE COMMUNITY FOUNDATION OF DEKALB COUNTY, INC. IS PRIMARILY AN ASSET BUILDER AND GRANT MAKER. ITS GRANTING PROGRAM'S PURPOSE IS TO IMPROVE THE QUALITY OF LIFE IN DEKALB COUNTY, INDIANA. FUNDS ARE GRANTED OUT OF THE INCOME EARNED BY VARIOUS CHARITABLE ENDOWMENT FUNDS HELD BY THE FOUNDATION TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVICE DEKALB COUNTY. THE FOUNDATION ALSO GRANTS FROM SEVERAL NONPERMANENT FUNDS TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. IN 2022 OVER 120 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $168,863 | ExpenseAmt |
| Grant | $144,024 | GrantAmt |
| Revenue | $58,780 | RevenueAmt |
| Desc | SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY. IN 2022, HIGH SCHOOL SENIORS FROM DEKALB COUNTY RECEIVED SCHOLARSHIP GRANTS FROM VARIOUS SCHOLARSHIP FUNDS HELD BY THE FOUNDATION FOR COLLEGE EDUCATION. SEE SCHEDULE I, PART III OF THIS FORM 990 FOR MORE INFORMATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $910,309 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANDY HAYNES | PersonNm |
| Phone | 2609250311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 S MAIN ST | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| BARBARA OLENYIK MORROW | |||||||
| PRESIDENT | 2.00 | 0.01 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TASHA EICHER | |||||||
| VICE PRESIDE | 2.00 | 0.01 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANGIE HOLT | |||||||
| TREASURER | 2.00 | 0.01 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LORAINE HARTRANFT | |||||||
| SECRETARY | 2.00 | 0.01 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRYAN NUGEN | |||||||
| ADVISOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BECKY HEFTY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MELISSA MCLAUGHLIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT ARMSTRONG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALLISON CARNAHAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JUSTIN CLARK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JUDY HEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ZACH LIGHTNER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUE RANDA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NORM YODER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM SPARROW | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TERRY RAYLE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TANYA YOUNG | |||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $78,526 | $0 | $7,853 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $78,526 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $7,853 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,180,144 | AllOtherContributionsAmt |
| Noncash Contributions | $182,014 | NoncashContributionsAmt |
| Total Contributions | $1,180,144 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATION FEES | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $316,875 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $316,875 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $316,875 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $683,880 | TotalRevenueColumnAmt |
| Exclusion | $683,880 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,349,460 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,035,459 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $314,001 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $314,001 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $314,001 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $11,699 | TotalRevenueColumnAmt |
| Exclusion | $11,699 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,699 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,506,599 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $630,876 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $695,579 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,700 | TotalAmt |
| Program Services | $637,700 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,709 | TotalAmt |
| Program Services | $138,709 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,525 | TotalAmt |
| Program Services | $24,254 | ProgramServicesAmt |
| Management And General | $35,012 | ManagementAndGeneralAmt |
| Fundraising | $19,259 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,301 | TotalAmt |
| Program Services | $51,983 | ProgramServicesAmt |
| Management And General | $75,041 | ManagementAndGeneralAmt |
| Fundraising | $41,277 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,064 | TotalAmt |
| Program Services | $311 | ProgramServicesAmt |
| Management And General | $2,202 | ManagementAndGeneralAmt |
| Fundraising | $551 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,227 | TotalAmt |
| Program Services | $5,832 | ProgramServicesAmt |
| Management And General | $7,769 | ManagementAndGeneralAmt |
| Fundraising | $5,626 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,875 | TotalAmt |
| Program Services | $211 | ProgramServicesAmt |
| Management And General | $316,664 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,016 | TotalAmt |
| Program Services | $3,105 | ProgramServicesAmt |
| Management And General | $5,809 | ManagementAndGeneralAmt |
| Fundraising | $1,102 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,344 | TotalAmt |
| Management And General | $112,344 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,107 | TotalAmt |
| Program Services | $7,473 | ProgramServicesAmt |
| Management And General | $13,982 | ManagementAndGeneralAmt |
| Fundraising | $2,652 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,791 | TotalAmt |
| Program Services | $3,345 | ProgramServicesAmt |
| Management And General | $6,259 | ManagementAndGeneralAmt |
| Fundraising | $1,187 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,104 | TotalAmt |
| Program Services | $1,272 | ProgramServicesAmt |
| Management And General | $2,381 | ManagementAndGeneralAmt |
| Fundraising | $451 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,919 | TotalAmt |
| Program Services | $9,895 | ProgramServicesAmt |
| Management And General | $18,513 | ManagementAndGeneralAmt |
| Fundraising | $3,511 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,826 | TotalAmt |
| Program Services | $2,736 | ProgramServicesAmt |
| Management And General | $5,119 | ManagementAndGeneralAmt |
| Fundraising | $971 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,974 | TotalAmt |
| Program Services | $1,542 | ProgramServicesAmt |
| Management And General | $2,885 | ManagementAndGeneralAmt |
| Fundraising | $547 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,652 | TotalAmt |
| Program Services | $1,132 | ProgramServicesAmt |
| Management And General | $2,118 | ManagementAndGeneralAmt |
| Fundraising | $402 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,222 | TotalAmt |
| Program Services | $8,749 | ProgramServicesAmt |
| Management And General | $16,369 | ManagementAndGeneralAmt |
| Fundraising | $3,104 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,179 | TotalAmt |
| Program Services | $2,535 | ProgramServicesAmt |
| Management And General | $4,744 | ManagementAndGeneralAmt |
| Fundraising | $900 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DEVELOPMENT | $17,790 | $5,515 | $10,318 | $1,957 |
| MISCELLANEOUS | $4,127 | $2,751 | $798 | $578 |
| MEMBERSHIP & SUBSCRIPTION | $4,061 | $1,259 | $2,355 | $447 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,635,513 | TotalAmt |
| Program Services | $910,309 | ProgramServicesAmt |
| Management And General | $640,682 | ManagementAndGeneralAmt |
| Fundraising | $84,522 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100 | BOYAmt |
| EOY | $100 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,599,789 | BOYAmt |
| EOY | $1,766,712 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,272 | BOYAmt |
| EOY | $50,745 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,132 | BOYAmt |
| EOY | $23,296 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $932,556 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $348,988 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $605,255 | BOYAmt |
| EOY | $583,568 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,983,942 | BOYAmt |
| EOY | $20,354,208 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,216,490 | BOYAmt |
| EOY | $22,778,629 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,463 | BOYAmt |
| EOY | $72,085 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,317 | BOYAmt |
| EOY | $269,690 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,359,666 | BOYAmt |
| EOY | $1,972,607 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,699,446 | BOYAmt |
| EOY | $2,314,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $356,010 | BOYAmt |
| EOY | $315,230 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,161,034 | BOYAmt |
| EOY | $20,149,017 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,517,044 | BOYAmt |
| EOY | $20,464,247 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,216,490 | BOYAmt |
| EOY | $22,778,629 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $871,086 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$4,310,942 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $387,059 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,801,921 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,769,116 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,454,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $803,390 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,180,144 | CurrentTaxYearAmt |
| Total | $9,008,616 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,801,921 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,769,116 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,454,045 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $803,390 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,180,144 | CurrentTaxYearAmt |
| Total | $9,008,616 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,323,413 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,685,203 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $450,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $557,698 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $511,483 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $875,311 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $683,880 | CurrentTaxYearAmt |
| Total | $3,079,330 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,279 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,353 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,699 | CurrentTaxYearAmt |
| Total | $47,366 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,135,312 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,505,085 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.46850 | PublicSupportCY170Pct |
| Public Support PY170 | 0.47400 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 47,366 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 14 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $133,680 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $151,162 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $1,572,200 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,121,761 | BeginningYearBalanceAmt |
| Contributions | $729,799 | ContributionsAmt |
| Investment Earnings Or Losses | -$3,291,989 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $439,278 | GrantsOrScholarshipsAmt |
| Other Expenditures | $32,417 | OtherExpendituresAmt |
| Administrative Expenses | $300,350 | AdministrativeExpensesAmt |
| End Year Balance | $19,787,527 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,878,738 | BeginningYearBalanceAmt |
| Contributions | $604,431 | ContributionsAmt |
| Investment Earnings Or Losses | $2,518,478 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $493,940 | GrantsOrScholarshipsAmt |
| Other Expenditures | $21,744 | OtherExpendituresAmt |
| Administrative Expenses | $364,202 | AdministrativeExpensesAmt |
| End Year Balance | $23,121,761 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,459,892 | BeginningYearBalanceAmt |
| Contributions | $684,033 | ContributionsAmt |
| Investment Earnings Or Losses | $1,817,447 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $333,695 | GrantsOrScholarshipsAmt |
| Other Expenditures | $473,822 | OtherExpendituresAmt |
| Administrative Expenses | $275,117 | AdministrativeExpensesAmt |
| End Year Balance | $20,878,738 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,620,168 | BeginningYearBalanceAmt |
| Contributions | $3,580,884 | ContributionsAmt |
| Investment Earnings Or Losses | $2,240,971 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $281,507 | GrantsOrScholarshipsAmt |
| Other Expenditures | $463,844 | OtherExpendituresAmt |
| Administrative Expenses | $236,780 | AdministrativeExpensesAmt |
| End Year Balance | $19,459,892 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,948,816 | BeginningYearBalanceAmt |
| Contributions | $1,216,253 | ContributionsAmt |
| Investment Earnings Or Losses | -$498,496 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $341,204 | GrantsOrScholarshipsAmt |
| Other Expenditures | $492,842 | OtherExpendituresAmt |
| Administrative Expenses | $212,359 | AdministrativeExpensesAmt |
| End Year Balance | $14,620,168 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.99700 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00300 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $109,184 | OtherCostOrOtherBasisAmt |
| Book Value | $109,184 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $678,746 | OtherCostOrOtherBasisAmt |
| Depreciation | $204,362 | DepreciationAmt |
| Book Value | $474,384 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $144,626 | OtherCostOrOtherBasisAmt |
| Depreciation | $144,626 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $583,568 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSETS HELD FOR OTHER AGENCIES | Desc |
| Amt | $1,972,607 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,972,607 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | -$1,625,780 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$4,310,942 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$4,310,942 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,685,162 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $112,344 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$290,907 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$178,563 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,506,599 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,427,017 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,427,017 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $112,344 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $96,152 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $208,496 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,635,513 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT DEKALB COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM DEKALB COUNTY, AND GIVING CITIZENS OF DEKALB COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. |
| SCHEDULE D, PAGE 3, PART X | THE FOUNDATION RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY- THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE FOUNDATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES. THE FOUNDATION'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | AGENCY FUND REVENUE -290,907 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | AGENCY FUND EXPENSES 96,152 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (29 entries)
| Business Name Line2RecipientBusinessName/BusinessNameLine2Txt | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| AUBURN CORD DUESENBERG AUTOMOBILE | ||||||||
| MUSEUM | 1600 S WAYNE ST PO BOX 271 | AUBURN | IN | 46706 | 351294918 | 501C3 | $22,959 | ANNUAL DISTRIBUTION |
| AUBURN PRESBYTERIAN CHURCH | ||||||||
| 111 W TWELFTH ST PO BOX 448 | AUBURN | IN | 46706 | 350957077 | 501C3 | $30,000 | OPERATING SUPPORT | |
| AUBURN WATERLOO TRAIL-CFDC | ||||||||
| PO BOX 282 | AUBURN | IN | 46706 | 351992897 | 501C3 | $10,222 | GEN SUPP/ASPHALT REP | |
| BALL STATE UNIVERSITY | ||||||||
| 2000 UNIVERSITY AVENUE | MUNCIE | IN | 473060155 | 356000158 | 501C3 | $15,000 | WORKSHOP | |
| BUTLER YOUTH EVANGELISTIC ASSOC | ||||||||
| PO BOX 113 315 SOUTH FEDERAL ST | BUTLER | IN | 46721 | 352031545 | 501C3 | $6,000 | OPERATING SUPPORT | |
| CATHOLIC CHARITIES OF THE DIOCESE | ||||||||
| OF FORT WAYNE-SOUTH BEND INC | 915 S CLINTON STREET | FORT WAYNE | IN | 46802 | 351038653 | $5,500 | BACKPACKS | |
| CHILDREN FIRST CENTER | ||||||||
| 1752 WESLEY RD PO BOX 562 | AUBURN | IN | 46706 | 351305577 | 501C3 | $9,000 | TRAINING/PROGRAMS | |
| DEKALB ASSOC FOR DEVELOPMENTALLY | ||||||||
| DISABLED/ALLIANCE INDUSTRIES | 901 E QUINCY ST | GARRETT | IN | 46738 | 350944267 | 501C3 | $17,115 | GENERAL SUPPORT |
| DEKALB CHAMBER PARTNERSHIP | ||||||||
| 208 SOUTH JACKSON STREET | AUBURN | IN | 46706 | 350154290 | 501C6 | $25,019 | DEKALB LEADS | |
| DEKALB COUNTY 4-H COUNCIL INC | ||||||||
| 215 E 9TH ST STE 300 | AUBURN | IN | 46706 | 351417324 | 501C3 | $7,000 | FLOORING | |
| DEKALB COUNTY EASTERN CSD | ||||||||
| 300 EAST WASHINGTON STREET | BUTLER | IN | 46721 | 351074089 | GOV | $9,000 | PROGRAMS | |
| DEKALB COUNTY OUTDOOR THEATER INC | ||||||||
| PO BOX 452 | AUBURN | IN | 46706 | 204056897 | 501C3 | $17,000 | GENERAL SUPPORT | |
| DEKALB HUMANE SOCIETY INC | ||||||||
| PO BOX 806 | AUBURN | IN | 46706 | 351362542 | 501C3 | $33,079 | GENERAL SUPPORT | |
| ECKHART PUBLIC LIBRARY | ||||||||
| 603 S JACKSON STREET | AUBURN | IN | 46706 | 351930372 | 501C3 | $29,300 | PROGRAMMING | |
| FIFTH HOUSE ENSEMBLE | ||||||||
| 332 S MICHIGAN AVENUE | CHICAGO | IL | 60604 | 202307216 | 501C3 | $12,000 | CONCERT | |
| FIRST UNITED METHODIST CHURCH | ||||||||
| 1203 E SEVENTH ST | AUBURN | IN | 46706 | 362167731 | 501C3 | $5,059 | GENERAL SUPPORT | |
| FORT WAYNE PHILHARMONIC | ||||||||
| ORCHESTRA INC | 4901 FULLER DRIVE | FORT WAYNE | IN | 46835 | 350791163 | 501C3 | $49,000 | GENERAL SUPPORT |
| GARRETT-KEYSER-BUTLER COMMUNITY | ||||||||
| SCHOOL CORPORATION | 801 E HOUSTON | GARRETT | IN | 46738 | 356005113 | 501C3 | $5,800 | EDUCATIONAL PROGRAMS |
| HOOSIERS FEEDING THE HUNGRY | ||||||||
| 0505 COUNTY ROAD 32 | CORUNNA | IN | 46730 | 452402892 | 501C3 | $7,005 | BUTCHERING SERVICES | |
| IMAGE OF HOPE RANCH INC | ||||||||
| 5499 COUNTY ROAD 31 | AUBURN | IN | 46706 | 811766538 | 501C3 | $15,950 | GROWTH 4 EXPANSION | |
| INSPIRATION MINISTRIES INC | ||||||||
| 135 EAST 7TH ST | AUBURN | IN | 46706 | 800798094 | 501C3 | $7,000 | APPLIANCES/TRAINING | |
| JUDY A MORRILL RECREATION CENTER | ||||||||
| 1200 E HOUSTON ST | GARRETT | IN | 46738 | 352010882 | 501C3 | $7,972 | GENERAL/PROGRAMMING | |
| JUNIOR ACHIEVEMENT SERVING EAST | ||||||||
| CENTRAL DEKALB | PO BOX 376 | AUBURN | IN | 46706 | 841267604 | 501C3 | $6,000 | PROGRAM SUPPORT |
| JUNIOR ACHIEVEMENT SERVING GARRETT | ||||||||
| PO BOX 254 | GARRETT | IN | 46738 | 350922731 | 501C3 | $6,500 | PROGRAM SUPPORT | |
| LIFE SONG FOR ORPHANS | ||||||||
| PO BOX 40 | GRIDLEY | IL | 61744 | 351902841 | 501C3 | $15,000 | GENERAL SUPPORT | |
| SONSHINE MINISTRIES | ||||||||
| SHELTER MINISTRIES | 1103 WEST AUBURN DRIVE | AUBURN | IN | 46706 | 351971704 | 501C3 | $20,000 | GENERAL SUPPORT |
| ST MARTIN'S HEALTHCARE INC | ||||||||
| 1359 S RANDOLPH ST | GARRETT | IN | 46738 | 208609620 | 501C3 | $7,500 | GENERAL SUPPORT | |
| YMCA OF DEKALB COUNTY INC | ||||||||
| 533 NORTH STREET | AUBURN | IN | 46706 | 350868958 | 501C3 | $7,604 | GENERAL SUPPORT | |
| YOUTH FOR CHRIST | ||||||||
| 6427 OAKBROOK PARKWAY | FORT WAYNE | IN | 46825 | 356304674 | 501C3 | $5,500 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 26 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| ARTS & CULTURE | 11 | $16,827 |
| SCHOLARSHIPS | 39 | $121,613 |
| COMMUNITY DEVELOPMENT | 2 | $269 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | DEKALB COUNTY COMMUNITY FOUNDATION, INC. REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN ONE YEAR OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $182,014 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVE HIGH/LOW DATE OF GIFT | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM C | SEE SCHEDULE O THE COMMUNITY FOUNDATION OF DEKALB COUNTY |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND THEN REVIEWED BY THE FOUNDATION'S ACCOUNTING DEPARTMENT. WHEN THE 990 IS FINALIZED, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS WHO SERVE ON COMMUNITY FOUNDATION COMMITTEES REVIEW THE FOUNDATION'S THEN CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TWO-YEAR TERM THAT THEY SERVE. STAFF MEMBERS REVIEW THE POLICY ANNUALLY. AFTER BOARD, VOLUNTEERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY, THEY SIGN A DECLARATION ACKNOWLEDGING THE RECEIPT OF THE POLICY AND THEY AGREE TO DISCLOSE CONFLICTS AS REQUIRED BY THE POLICY. WHEN A CONFLICT ARISES IN AN OFFICIAL ACTION BY A COMMITTEE OR THE BOARD OF DIRECTORS, THE PERSON WITH THE CONFLICT DISCLOSES THE CONFLICT AND THE DISCLOSURE IS NOTED IN THE MINUTES OF THE MEETING. THE PERSON WITH THE CONFLICT MAY BRIEFLY ADDRESS THE BOARD OF DIRECTORS OR COMMITTEE AND MAY ANSWER QUESTIONS TO PROVIDE KNOWLEDGE THAT MAY BE OF BENEFIT TO THE OTHER MEMBERS. HE OR SHE THEN ABSTAINS FROM FURTHER DISCUSSION AND VOTING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | COMMUNITY FOUNDATION OF DEKALB COUNTY, 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, FINANCIAL INFORMATION IS MADE AVAILABLE IN ITS ANNUAL REPORT WHICH IS WIDELY DISTRIBUTED TO THE PUBLIC VIA MAILINGS AND OTHER MEANS OF DISBURSEMENT, AS WELL AS ON THE FOUNDATION'S WEBSITE. THE FOUNDATION'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. A LINK TO WWW.GUIDESTAR.ORG IS ON THE FOUNDATION'S WEBSITE. FORM 990 IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. |
| FORM 990, PART XI, LINE 9 | AGENCY FUND REVENUE 290,907 AGENCY FUND EXPENSES 96,152 TOTAL 387,059 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEININGER CENTER FOR COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION OF DEKALB COUNTY LLC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 700 S MAIN ST | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463221192 | EIN |
| Primary Activities | SUPPORTING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Total Income | $857 | TotalIncomeAmt |
| End Of Year Assets | $582,568 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB CO | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY FOUNDATION INC | BusinessNameLine2Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY FUND FOR THE FUTURE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200335286 | EIN |
| Primary Activities | SUPPORTING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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