2022-10-12T10:45:55-04:00 2021-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2021-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 BARBARA OLENYIK MORROW PRESIDENT 2609250311 2022-09-27 true BARBARA OLENYIK MORROW 999009999 THOMAS A ROBERTS P00997867 7652847554 2022-09-27 2021 2022-09-23 18:48:47Z SEE SCHEDULE O BARBARA OLENYIK MORROW PO BOX 111 700 S MAIN STREET AUBURN IN 46706 8188608 false X WWW.CFDEKALB.ORG X 1996 IN 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. 17 17 13 150 0 1454045 803390 298357 355685 180192 2073099 5279 3353 1937873 3235527 886726 743866 0 209550 239928 0 79256 581625 685772 1677901 1669566 259972 1565961 23976426 26216490 2473056 2699446 21503370 23517044 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. false false 734450 605879 289706 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 2021 OVER 120 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 167269 137987 65979 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY. IN 2021, 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. 901719 true true false false false true false false false true true false false false true 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 true true false false false true 16 0 true 13 true false false false false false true true false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false IN X X MANDY HAYNES 2609250311 700 S MAIN ST AUBURN IN 46706 BARBARA OLENYIK MORROW PRESIDENT 2.00 0.01 X X 0 0 0 TASHA EICHER VICE PRESIDE 2.00 0.01 X X 0 0 0 ANGIE HOLT SECRETARY 2.00 0.01 X X 0 0 0 MELISSA MCLAUGHLIN TREASURER 2.00 0.01 X X 0 0 0 BECKY HEFTY ADVISOR 1.00 X 0 0 0 BRYAN NUGEN ADVISOR 1.00 X 0 0 0 SCOTT ARMSTRONG DIRECTOR 1.00 X 0 0 0 JENNIFER BELL DIRECTOR 1.00 X 0 0 0 ALLISON CARNAHAN DIRECTOR 1.00 X 0 0 0 JUSTIN CLARK DIRECTOR 1.00 X 0 0 0 LORAINE HARTRANFT DIRECTOR 1.00 X 0 0 0 JUDY HEY DIRECTOR 1.00 X 0 0 0 ZACH LIGHTNER DIRECTOR 1.00 X 0 0 0 SUE RANDA DIRECTOR 1.00 X 0 0 0 TERRY RAYLE DIRECTOR 1.00 X 0 0 0 KATHIE SWAIM DIRECTOR 1.00 X 0 0 0 NORM YODER DIRECTOR 1.00 X 0 0 0 TANYA YOUNG EXECUTIVE DI 40.00 X 74081 0 5711 74081 5711 false false false 803390 230097 803390 ADMINISTRATION FEES 561000 355685 355685 355685 875311 875311 6150869 4953081 1197788 1197788 1197788 DISCOUNT ON PLEDGES REC. 561000 3243 3243 MISCELLANEOUS 110 110 3353 3235527 355685 2076452 605879 605879 137987 137987 74081 21222 42940 9919 145540 41694 84361 19485 3076 2885 191 17231 4813 6333 6085 355685 400 355285 9570 4785 1914 2871 117052 117052 18487 5731 9428 3328 10601 3286 5407 1908 4278 1326 2182 770 37588 11652 19170 6766 8191 2539 4178 1474 3533 1766 707 1060 3955 1780 1977 198 41463 12853 21147 7463 7471 2316 3810 1345 DEVELOPMENT 54700 27350 10940 16410 REPAIRS AND MAINTENANCE 7879 7879 MEMBERSHIP & SUBSCRIPTION 3486 1743 1569 174 MISCELLANEOUS 1833 1833 1669566 901719 688591 79256 100 100 2541633 2599789 108530 24272 5345 3132 926020 320765 637305 605255 20683513 22983942 23976426 26216490 12058 47463 310934 292317 2150064 2359666 2473056 2699446 X 296695 356010 21206675 23161034 21503370 23517044 23976426 26216490 X 1565961 663701 -215988 X false true X true false X 838340 1801921 3769116 1454045 803390 8666812 838340 1801921 3769116 1454045 803390 8666812 3231666 5435146 373546 450958 557698 511483 875311 2768996 -3992 20652 6383 5279 3353 31675 11467483 1434242 0.47400 0.48320 X PART II, LINE 10 OTHER INCOME 31,675 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 91366 99531 1839780 true true 20878738 604431 2518478 493940 21744 364202 23121761 19459892 684033 1817447 333695 473822 275117 20878738 14620168 3580884 2240971 281507 463844 236780 19459892 14948816 1216253 -498496 341204 492842 212359 14620168 13475495 423664 1788739 200563 330766 207753 14948816 0.82200 0.17800 false false 109184 109184 672210 182025 490185 144626 138740 5886 605255 ASSETS HELD FOR OTHER AGENCIES 2359666 2359666 X 3477707 663701 663701 2814006 117052 304469 421521 3235527 1464033 1464033 117052 88481 205533 1669566 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 2018, 2019, AND 2020 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 304,469 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 88,481 true AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM PO BOX 271 1600 SOUTH WAYNE STREET AUBURN IN 46706 351294918 501C3 24972 GENERAL SUPPORT AUBURN PRESBYTERIAN CHURCH 111 W TWELFTH ST PO BOX 448 AUBURN IN 46706 350957077 501C3 50000 OPERATING SUPPORT BUTLER YOUTH EVANGELISTIC ASSOC PO BOX 113 315 SOUTH FEDERAL ST BUTLER IN 46721 352031545 501C3 6000 OPERATING SUPPORT CANCER SERVICES OF NORTHEAST INDIANA 6316 MUTUAL DRIVE FORT WAYNE IN 46825 350965609 501C3 6000 PROGRAM SUPPORT CATHOLIC CHARITIES OF THE DIOCESE OF FORT WAYNE-SOUTH BEND INC 915 S CLINTON STREET FORT WAYNE IN 46802 351038653 5300 BACK TO SCHOOL CITY OF AUBURN PO BOX 506 AUBURN IN 467060506 356000943 GOV 50745 PARKS CITY OF GARRETT PO BOX 332 GARRETT IN 46738 GOV 5715 COMMUNITY EVENTS DEKALB CHAMBER PARTNERSHIP 208 SOUTH JACKSON STREET AUBURN IN 46706 350154290 501C6 46533 GENERAL SUPPORT DEKALB COUNTY OUTDOOR THEATER INC PO BOX 452 AUBURN IN 46706 204056897 501C3 14000 GENERAL SUPPORT DEKALB HUMANE SOCIETY INC PO BOX 806 AUBURN IN 46706 351362542 501C3 27342 BUILDING PROJECT DEKALB MEMORIAL HOSPITAL INC DBA PARKVIEW DEKALB HOSPITAL 1316 E 7TH STREET AUBURN IN 46706 351064295 501C3 23586 STRYKER POWER-LOAD FIRST UNITED METHODIST CHURCH 1203 E SEVENTH ST AUBURN IN 46706 362167731 501C3 5310 GENERAL SUPPORT GARRETT PUBLIC LIBRARY 107 W HOUSTON ST GARRETT IN 46738 356001499 501C3 13500 GENERAL SUPPORT HABITAT FOR HUMANITY OF NORTHEAST INDIANA PO BOX 620 101 NORTH MAIN STREET SUITE A AUBURN IN 46706 351913773 501C3 10000 GENERAL SUPPORT IVY TECH FOUNDATION INC 3800 NORTH ANTHONY BOULEVARD FORT WAYNE IN 46805 237073977 501C3 7180 SCHOLARSHIPS JACKSON TOWNSHIP TRUSTEE GRANGE HALL 3105 COUNTY ROAD 68 AUBURN IN 46706 GOV 19000 GENERAL SUPPORT JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 13830 GENERAL/PROGRAMMING JUNIOR ACHIEVEMENT SERVING EAST CENTRAL DEKALB PO BOX 376 AUBURN IN 46706 841267604 501C3 7044 PROGRAM SUPPORT JUNIOR ACHIEVEMENT SERVING GARRETT PO BOX 254 GARRETT IN 46738 350922731 501C3 5500 PROGRAM SUPPORT LIFE SONG FOR ORPHANS PO BOX 40 GRIDLEY IL 61744 351902841 501C3 15000 GENERAL SUPPORT ST JOSEPH SCHOOL 301 WEST HOUSTON STREET GARRETT IN 46738 350929985 5615 SWIM PROGRAM ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 16500 GENERAL SUPPORT YMCA OF DEKALB COUNTY INC 533 NORTH STREET AUBURN IN 46706 350868958 501C3 6998 GENERAL SUPPORT YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 5367 GENERAL SUPPORT 21 3 ARTS & CULTURE 9 12675 SCHOLARSHIPS 59 113084 COMMUNITY DEVELOPMENT 5 3073 YOUTH DEVELOPMENT 1 5435 EDUCATIONAL 5 3720 SCHEDULE I, PAGE 1, PART I, LINE 2 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. X 7 230097 AVG HIGH/LOW DATE OF GIFT false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. 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 DETERMING 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 DETERMING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY'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 -304,469 AGENCY FUND EXPENSES 88,481 TOTAL -215,988 STEININGER CENTER FOR COMMUNITY FOUNDATION OF DEKALB COUNTY LLC PO BOX 111 700 S MAIN ST AUBURN IN 467060111 463221192 SUPPORTING IN 5853 606284 DEKALB CO COMMUNITY FOUNDATION INC DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 12A NA false false false false false false false false false false false false false false false false false false false false