2022-03-30T14:33:33-05:00 2021-12-31 522127371 HAINES ISENBARGER & SKIBA LLC 4630 W JEFFERSON BLVD 8 FORT WAYNE IN 46804 990 2021-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 0045 N 250 W LAGRANGE IN 46761 OCTAVIA YODER EXECUTIVE DIRECTOR 2604634363 2022-03-22 true OCTAVIA YODER 999009999 CASSIE J DUNN P02181011 2604369500 2022-03-30 2021 2022-09-23 18:48:47Z NEAL WOLHETER 0045 N 250 W LAGRANGE IN 46761 5514279 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 75 0 407502 3474851 2554 0 806648 740371 20189 0 1236893 4215222 453995 386120 0 200938 189930 0 37831 187246 365832 842179 941882 394714 3273340 18888025 23796897 224774 265345 18663251 23531552 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 442904 279820 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. 168254 106300 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. 611158 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 false false false false false true true true false false true 4 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 66346 0 1990 66346 1990 false false false 205413 3269438 19742 3474851 402645 402645 1636783 1299057 337726 337726 337726 4215222 740371 279820 279820 106300 106300 68336 17084 44418 6834 105511 26378 68582 10551 2747 687 1785 275 13336 3334 8668 1334 2114 2114 30000 30000 37205 37205 25938 3605 19930 2403 8360 8360 14728 3711 9553 1464 35145 8786 22844 3515 21961 14275 5490 2196 9262 9262 10791 10791 6929 5197 1732 PROGRAM RELATED DISBURSE 141981 141981 ASSET IMPAIRMENT 13292 13292 SPONSORSHIPS 3500 3500 PROFESSIONAL MEMBERSHIPS 2641 2641 1985 1086 899 941882 611158 292893 37831 21994 2647943 407294 513718 830 5605 131650 46398 232267 85252 18201140 20519879 24500 24500 18888025 23796897 20837 30569 203937 234776 224774 265345 X 7846994 8345172 10816257 15186380 18663251 23531552 18888025 23796897 X 3273340 1840051 -245090 X false true X true false X 907726 638956 854394 407502 3474851 6283429 907726 638956 854394 407502 3474851 6283429 816928 5466501 354784 443084 429086 367873 402645 1997472 8280901 665049 0.66010 0.41310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15 100150 27006 1626831 true true false true X 17558898 3271406 2162073 415649 22576728 16729233 186791 1407539 764665 17558898 14371448 675629 2147887 465731 16729233 15490080 294864 -1099281 314215 14371448 13857285 246754 1719323 333282 15490080 0.34000 0.43860 0.22140 false false 31366 30366 1000 100284 16032 84252 85252 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, 2021 AND 2020, 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 2018. true JUNIOR ACHIEVEMENT LAGRANGE COUNTY PO BOX 92 MILLERSBURG IN 46543 350922731 501C3 12648 CAPSTONE & PROGRAMS LAGRANGE BASEBALL LEAGUE PO BOX 302 LAGRANGE IN 46761 814354339 501C3 10000 SPREURER PARK DEVEL LAGRANGE COUNTY AUDITOR 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 GOV 40696 ENDOWMENT PAYOUT LAGRANGE COUNTY DEPARTMENT OF PARKS & RECREATION 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 7439 DELT CHURCH PARK EQU LAGRANGE COUNTY HABITAT FOR HUMANITY 205 E WAYNE ST LAGRANGE IN 46761 351981686 501C3 10000 BRUSH WITH KINDNESS LAGRANGE COUNTY TRAILS 0075 W 600 S WOLCOTTVILLE IN 46795 832411224 501C3 40000 OPERATING SUPPORT MENNO-HOF 510 S VAN BUREN ST SHIPSHEWANA IN 46565 311135810 501C3 12341 MUSEUM SUPPORT STROH VOLUNTEER FIRE DEPARTMENT PO BOX 201 STROH IN 46789 351699940 501C3 13000 AUDIO/VIDEO TECH THE FARM PLACE INC PO BOX 76 LAGRANGE IN 46761 814767776 501C3 20000 ANIMAL COMPANIONSHIP 9 SCHOLARSHIPS 48 106300 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 THE GRANTS ADVISORY COMMITTEE. RECIPIENTS OF A COMMUNITY IMPACT GRANT 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. 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 EXECUTIVE ASSISTANT 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 WIDELY DISTRIBUTED TO THE PUBLIC VIA MAILINGS AND OTHER MEANS OF DISBURSEMENT, AS WELL AS ON THE FOUNDATION'S WEBSITE. FORM 990, PART XI, LINE 9 REFUND OF PRIOR YEAR GRANT 1,896 BUILDING TRANSFER TO SUPPORT ORG -246,986 TOTAL -245,090 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 true false LCCF SUPPORT ORG INC R 246986 PROPERTY COST