2020-07-13T10:17:12-05:00 2019-12-31 522127371 HAINES ISENBARGER & SKIBA LLC 4630 W JEFFERSON BLVD 8 FORT WAYNE IN 46804 990 2019-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 109 EAST CENTRAL AVENUE 3 LAGRANGE IN 46761 OCTAVIA YODER EXECUTIVE DIRECTOR 2604634363 2020-06-19 true TODD E HAINES P00691953 2604369500 2020-07-01 75.150.211.221 2020-07-01 11:55:15 P C1752C6312EAB57EE6622B0EDE5E03210142572E 8BCFC9CB976B00C956295436913944E66F547169 2019 2021-01-29 14:40:06Z NEAL WOLHETER 109 EAST CENTRAL AVE 3 LAGRANGE IN 46761 1536291 false X WWW.LCCF.NET X 1991 IN THE MISSION OF LCCF IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP, AND SERVICE WHILE ACTING AS A GATEWAY TO BENEFIT LAGRANGE COUNTY CITIZENS AND ORGANIZATIONS THAT PROVIDE PROGRAMS AND SERVICES. 9 9 6 45 0 638956 854394 349802 2580 552544 616105 9300 1541302 1482379 637548 456654 0 179873 153770 0 37103 206445 448777 1023866 1059201 517436 423178 15208135 17406734 192864 202634 15015271 17204100 X THE MISSION OF LCCF IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP, AND SERVICE WHILE ACTING AS A GATEWAY TO BENEFIT LAGRANGE COUNTY CITIZENS AND ORGANIZATIONS THAT PROVIDE PROGRAMS AND SERVICES. false false 274162 165796 937 COMMUNITY DEVELOPMENT AND RECOGNITION - LAGRANGE COUNTY COMMUNITY FOUNDATION ESTABLISHED A PROGRAM TO RECOGNIZE LOCAL RESIDENTS WHO SUPPORT LAGRANGE COUNTY THROUGH THEIR VOLUNTEER EFFORTS. THE FOUNDATION ALSO PROMOTES COMMUNITY DEVELOPMENT THROUGH SUPPORTING PARKS AND LOCAL YOUTH PROGRAMS INCLUDING YOUTH PHILANTHROPY AND LEADERSHIP EDUCATION. 192998 116713 659 SCHOLARSHIPS - SCHOLARSHIP AWARDEES ARE SELECTED ON A COMPETITIVE BASIS THROUGH CAREFUL REVIEW AND SCORING PROCESS OF APPLICATIONS BY MEMBERS OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION ALL-VOLUNTEER SCHOLARSHIP ADVISORY COMMITTEE AND BOARD OF DIRECTORS. ALL SCHOLARSHIP APPLICATIONS ARE AVAILABLE ON-LINE DURING THE SCHOLARSHIP SEASON AT WWW.LCCF.NET. 181952 110033 622 HEALTH AND EMERGENCY RELIEF - LAGRANGE COUNTY COMMUNITY FOUNDATION HAS RECOGNIZED A LOCAL NEED FOR FOOD, FUEL AND TRANSPORTATION. IN RESPONSE TO THAT NEED, THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS THAT PROVIDE PROGRAMS AND SUPPORT FOR THOSE RESIDENTS. 106016 64112 362 EDUCATION SUPPORT - THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS WHO INITIATE PROGRAMS IN SUPPORT OF EDUCATION FOR ALL CITIZENS OF LAGRANGE COUNTY. A NUMBER OF YOUTH PROGRAMS THE FOUNDATION DIRECTLY SUPPORTS OR THAT ARE SUPPORTED THROUGH A YOUTH PHILANTHROPY GROUP HAVE AN EDUCATIONAL COMPONENT. THE PROGRAMS REINFORCE VALUABLE SKILLS AS WELL AS UTILIZE KNOWLEDGE GAINED IN THE CLASSROOM. EDUCATION IS A FUNDAMENTAL NEED FOR ECONOMIC DEVELOPMENT AND A REQUIRED COMPONENT FOR THE FUTURE OF LAGRANGE COUNTY. 106016 64112 362 755128 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 14 0 true 6 true false false false false false false false false false false false false false false false X 9 9 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 109 E CENTRAL AVE NO 3 LAGRANGE IN 46761 NEAL WOLHETER PRESIDENT 0.50 X X 0 0 0 CRYSTAL LEU VICE PRESIDE 0.50 X X 0 0 0 TONY BONTRAGER SECRETARY 0.50 X X 0 0 0 RANDY FRY TREASURER 0.50 X X 0 0 0 SUE KEENAN DIRECTOR 0.30 X 0 0 0 LYNN WEAVER DIRECTOR 0.30 X 0 0 0 GEORGE BROWN DIRECTOR 0.30 X 0 0 0 RENEA BOOTS DIRECTOR 0.30 X 0 0 0 TREVOR THAIN DIRECTOR 0.30 X 0 0 0 OCTAVIA YODER EXECUTIVE DI 40.00 X 58238 0 0 58238 false false false 854394 9916 854394 ADMINISTRATIVE FEES 900099 2580 2580 2580 419786 419786 9300 9300 9300 9300 250231 53912 196319 196319 196319 1482379 2580 625405 339941 339941 116713 116713 58238 14559 37855 5824 77783 19446 50559 7778 6808 1702 4425 681 10941 2735 7112 1094 22242 13345 8897 30478 30478 71391 10709 53544 7138 6052 6052 13032 3258 8471 1303 32579 8145 21176 3258 21665 14082 5416 2167 16366 16366 1928 1928 5009 3757 1252 PROGRAM RELATED DISBURSE 205741 205741 OTHER EXPENSES 22294 995 19491 1808 1059201 755128 266970 37103 310481 22807 417808 250141 192637 182157 5356 7550 136293 119504 18718 16789 14238635 16902790 24500 24500 15208135 17406734 18127 16426 174737 186208 192864 202634 X 5940657 7173043 9074614 10031057 15015271 17204100 15208135 17406734 X 423178 1962593 -196942 X false true X true false X 665178 291229 907726 638956 854394 3357483 665178 291229 907726 638956 854394 3357483 1090104 2267379 307834 355528 354784 443084 429086 1890316 5247799 1202991 0.43210 0.39760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 200 74271 1329361 true true false true X 14371448 675629 2147887 465731 16729233 15490080 294864 -1099281 314215 14371448 13857285 246754 1719323 333282 15490080 13242028 128317 912012 425072 13857285 13155950 491379 -250101 155200 13242028 0.40930 0.39580 0.19490 false false 44658 27869 16789 91635 91635 16789 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, 2019 AND 2018, 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 2015. true AGAPE MISSIONS OF LAGRANGE CO PO BOX 262 LAGRANGE IN 46761 811144636 501C3 6000 PROGRAM SUPPORT BOOMERANG BACKPACKS 4616 E DUPONT ROAD SUITE C FORT WAYNE IN 46825 800570852 501C3 8000 PROGRAM SERVICES BRETHREN RETREAT MINISTRIES INC 9095 W 275 N SHIPSHEWANA IN 46565 825407198 501C3 5250 PROGRAM SUPPORT ELIJAH HAVEN CRISIS INTERV CENTER 201 S DETROIT ST SUITE 1 LAGRANGE IN 46761 351982355 501C3 18100 PROGRAM SUPPORT HOWE MILITARY ACADEMY 5755 N SR 9 HOWE IN 46746 350868169 501C3 64112 SCHOLARSHIPS JUNIOR ACHIEVEMENT OF LAGRANGE CNTY PO BOX 92 MILLERSBURG IN 46543 350922731 501C3 11975 PROGRAM SUPPORT LAGRANGE COUNTY 4-H ASSOCIATION PO BOX 131 TOPEKA IN 46571 351170878 501C3 16536 PROGRAM SUPPORT LAGRANGE COUNTY AUDITOR 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 GOV 45358 PROGRAM SUPPORT LAGRANGE COUNTY COUNCIL ON AGING 410 E CENTRAL AVE LAGRANGE IN 46761 237455893 501C3 20455 TRANSPORT PROGRAM LAGRANGE COUNTY DEPT OF PARKS & REC 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 15000 PROGRAM SUPPORT LAGRANGE COUNTY PUBLIC LIBRARY 203 W SPRING ST LAGRANGE IN 46761 356001758 GOV 6671 PROGRAM SUPPORT LAGRANGE COUNTY SHERIFF'S DEPARTMNT 0875 S SR 9 LAGRANGE IN 46761 356000167 GOV 8083 PROGRAM SUPPORT LAGRANGE COUNTY TRAILS 0075 W 600 S WOLCOTTVILLE IN 46795 832411224 501C3 25000 PROGRAM SUPPORT MENNO-HOF 510 S VAN BUREN ST SHIPSHEWANA IN 46565 311135810 501C3 12067 PROGRAM SUPPORT MICHIANA PUBLIC BROADCASTING CORP PO BOX 7034 SOUTH BEND IN 46634 351155595 501C3 10000 PROGRAM SUPPORT REASON 4 HOPE PO BOX 14 LAGRANGE IN 46761 275001634 501C3 6120 PROGRAM SUPPORT TOWN OF LAGRANGE 1201 N TOWNLINE RD LAGRANGE IN 46761 GOV 20000 PROGRAM SUPPORT 17 SCHOLARSHIPS 83 116713 SCHEDULE I, PAGE 4, PART IV LAGRANGE COUNTY COMMUNITY FOUNDATION (LCCF) MANAGES THE COMMUNITY IMPACT GRANTS, A GRANTMAKING PROGRAM THAT PROVIDES NOT-FOR-PROFIT 501(C)(3) ORGANIZATIONS AND GOVERNMENTAL ORGANIZATIONS, SUCH AS PARKS, SCHOOLS AND LIBRARIES, GRANTS FOR PROGRAMS AND CAPITAL EXPENDITURE PROJECTS. LCCF'S FUNDING AREAS OF INTEREST INCLUDE: ARTS & CULTURE, EDUCATION, ENVIRONMENT, COMMUNITY DEVELOPMENT, HEALTH & HUMAN SERVICES, AND RECREATION. THE GRANTS ADVISORY COMMITTEE REVIEWS ALL COMPETITIVE GRANT APPLICATIONS AND MAKES RECOMMENDATIONS TO THE LCCF BOARD OF DIRECTORS FOR FUNDING. THE FINAL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO DISCUSS CURRENT COMMUNITY ISSUES; SOMETIMES THESE DISCUSSIONS BECOME THE BASIS FOR A PROACTIVE GRANT THAT DOES NOT INVOLVE THE GRANTS ADVISORY COMMITTEE. ALL RECIPIENTS OF A COMMUNITY IMPACT GRANT ARE REQUIRED TO COMPLETE A FINAL GRANT REPORT THAT EXPLAINS HOW THE FUNDS WERE USED. IF THE GRANTEE WANTS TO USE THE GRANT FUNDS DIFFERENTLY THAN WHAT APPROVED IN THE GRANT AGREEMENT, THEY MUST REQUEST A GRANT MODIFICATION. IF THE GRANT IS USED DIFFERENTLY THAN ITS INTENDED USE, LCCF HAS THE POWER TO REQUEST A FULL REFUND OF THE GRANT. FORM 990, PAGE 2, PART III, LINE 4D EDUCATION SUPPORT - THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS WHO INITIATE PROGRAMS IN SUPPORT OF EDUCATION FOR ALL CITIZENS OF LAGRANGE COUNTY. A NUMBER OF YOUTH PROGRAMS THE FOUNDATION DIRECTLY SUPPORTS OR THAT ARE SUPPORTED THROUGH A YOUTH PHILANTHROPY GROUP HAVE AN EDUCATIONAL COMPONENT. THE PROGRAMS REINFORCE VALUABLE SKILLS AS WELL AS UTILIZE KNOWLEDGE GAINED IN THE CLASSROOM. EDUCATION IS A FUNDAMENTAL NEED FOR ECONOMIC DEVELOPMENT AND A REQUIRED COMPONENT FOR THE FUTURE OF 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 BUILDING TRANSFER TO SUPPORT ORG -196,942 LCCF SUPPORT ORG INC 109 E CENTRAL AVE 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 196942 PROPERTY COST