2019-09-12T15:28:53-05:00 2018-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2018-01-01 351870979 DECATUR COUNTY COMMUNITY FOUNDATION INC DECA 8126626364 101 EAST MAIN STREET NO 1 GREENSBURG IN 47240 TAMI WENNING EXECUTIVE DIRECTOR 8126626364 2019-08-26 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2019-08-26 38.109.186.2 2019-08-26 10:27:42 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7C7B47936940A20FE0123DA9B400AB0E4818A817 2018 2019-02-21 02:37:17Z TAMI WENNING 101 EAST MAIN STREET NO 1 GREENSBURG IN 47240 12622477 0 X DCCFOUND.ORG X 1992 IN THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 9 9 7 50 0 0 391626 251416 3115 89 1997660 1236985 12025 12272 2404426 1500762 673459 746202 0 0 182308 215672 0 0 116117 224645 198218 1080412 1160092 1324014 340670 22386714 20942810 536656 994342 21850058 19948468 THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 0 0 938062 746202 89 ORGANIZATION HOLDS, INVESTS AND DISTRIBUTES MONEY TO OTHER EXEMPT ORGANIZATIONS FOR THEIR EXEMPT PURPOSES AND FOR EXEMPT PURPOSES IN THE COMMUNITY, INCLUDING COLLEGE SCHOLARSHIPS TO DECATUR COUNTY HIGH SCHOOL SENIORS. 938062 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TAMI WENNING 8126626364 101 EAST MAIN STREET 1 GREENSBURG IN 47240 DARYL TRESSLER VICE PRESIDENT 5.00 X X 0 0 0 DICK GLASER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 HANK MARTIN PRESIDENT 5.00 X X 0 0 0 VINCE RETTIG SECRETARY/TREASURER 5.00 X X 0 0 0 DREW YOUNG BOARD MEMBER 1.00 X 0 0 0 KRISTI JARVIS BOARD MEMBER 1.00 X 0 0 0 MARY MIERS BOARD MEMBER 1.00 X 0 0 0 STEPHANIE KRESS BOARD MEMBER 1.00 X 0 0 0 STEVE FREEMAN BOARD MEMBER 1.00 X 0 0 0 TAMI WENNING EXECUTIVE DIRECTOR 40.00 X 77002 0 2310 77002 0 2310 0 0 0 0 0 251416 14410 251416 PROGRAM SERVICE REVENUE 900099 89 89 89 837439 837439 12272 12272 11521261 11121715 399546 399546 399546 1500762 89 0 1249257 577299 577299 168903 168903 79313 8278 19944 51091 120479 40878 39617 39984 697 172 207 318 15183 3735 4526 6922 24483 24483 110190 110190 17932 4483 4815 8634 6691 3349 2303 1039 14822 4593 4591 5638 3812 3812 2909 1456 1002 451 3154 1579 1086 489 MISCELLANEOUS 5324 2665 1833 826 PROGRAM EXPENSES 4434 4434 DUES AND SUBSCRIPTIONS 2097 1050 722 325 REPAIRS/MAINTENANCE 1657 829 571 257 713 357 213 143 1160092 938062 105913 116117 1637828 2334635 2683 2683 104820 80489 4241 24331 20741962 18581161 22386714 20942810 0 74 0 500000 536656 494268 536656 994342 X 933866 924339 20916192 19024129 21850058 19948468 22386714 20942810 X 340670 -2284648 42388 X X 0 1 X 1 0 X 686159 390977 1298759 391626 251416 3018937 686159 390977 1298759 391626 251416 3018937 1129701 1889236 983439 885129 595402 769138 849711 4082819 870 870 7102626 15626 0.26600 0.29020 X DECATUR COUNTY COMMUNITY FOUNDATION, INC.EIN 35-1870979ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TESTTHE PUBLIC SUPPORT PERCENTAGES FOR THE DECATUR COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2018 AND 2017 ARE 26.60% AND 29.02%, RESPECTIVELY. SINCE THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE IS LESS THAN 33 1/3 PERCENT FOR THE CURRENT AND PRIOR YEAR, IT FAILS THE MECHANICAL TEST FOR PUBLIC SUPPORT.THEREFORE, THE FOUNDATION MUST PASS THE FACTS AND CIRCUMSTANCES TEST IN ORDER TO MAINTAIN ITS PUBLIC SUPPORT STATUS. THE FOUNDATION DOES PASS THE FACTS AND CIRCUMSTANCES TEST FOR 2018. IN ORDER TO PASS THE FACTS AND CIRCUMSTANCES TEST, THE ORGANIZATION MUST DO THE FOLLOWING:SOURCES OF SUPPORT- THE ORGANIZATION SHOULD SEEK GIFTS AND CONTRIBUTIONS FROM A WIDE BASE OF POTENTIAL DONORS IN THE COMMUNITY THAT IS SERVED. THE FOUNDATION SEEKS CONTRIBUTIONS FROM A VARIETY OF SOURCES, INCLUDING, BUT NOT LIMITED TO INDIVIDUALS WITHIN THE COMMUNITY, BUSINESSES WITHIN THE COMMUNITY, OTHER PUBLICLY SUPPORTED ORGANIZATIONS WITHIN THE COMMUNITY AND OTHER PUBLIC AND PRIVATE FOUNDATIONS WITHIN THE COMMUNITY.REPRESENTATIVE GOVERNING BODY- THE BOARD OF DIRECTORS SHOULD REPRESENT VARIOUS AREAS OF PUBLIC INTEREST IN THE AREAS SERVED. THE FOUNDATION MAINTAINS A DIVERSE BOARD OF DIRECTORS REPRESENTING MANY INTEREST GROUPS WITHIN THE COMMUNITY.AVAILABILITY OF PUBLIC FACILITIES OR SERVICES AND/OR PUBLIC PARTICIPATION IN PROGRAMS- THE ORGANIZATION SHOULD BE ALWAYS OFFERING ITS SERVICES TO DONORS IN PLANNING THEIR GIVING AND EDUCATING THE PUBLIC ABOUT GRANT MAKING OPPORTUNITIES. THE FOUNDATION UNDERTAKES NUMEROUS INITIATIVES THROUGHOUT THE YEAR TO EDUCATE DONORS ON THE OPTIONS AVAILABLE FOR CHARITABLE GIVING AND ALSO EDUCATES AREA ORGANIZATIONS AND SCHOOLS ON THE FUNDS AVAILABLE ANNUALLY FOR DISTRIBUTION FROM THE ORGANIZATION. ALL SERVICES ARE PROVIDED AT NO COST TO THE DONORS OR GRANT RECIPIENTS. IN ADDITION, THE FOUNDATION OFFERS A NUMBER OF FORUMS ON COMMUNITY INTEREST ITEMS THROUGHOUT THE YEAR THAT ARE OPEN TO THE GENERAL PUBLIC. 12 38485 75287 1859626 1 1 0 1 X 21452848 206449 -1157757 734208 278447 19488885 19335601 381616 2733182 673459 324092 21452848 17588044 1279782 1343717 663383 212559 19335601 18439637 364699 -312385 608229 295678 17588044 17251414 650067 1374281 590059 41167 204899 18439637 0.66000 0.34000 0 0 104820 80489 24331 24331 X -591990 -2284648 283548 -2001100 1409110 110190 -18538 91652 1500762 1309600 283548 283548 1026052 110190 23850 134040 1160092 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE FOUNDATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE BOARD DESIGNATED ASSETS TO SUPPORT THE PROGRAMS AND INITIATIVES OF NON-PROFIT AND SIMILAR ORGANIZATIONS IN DECATUR COUNTY, INDIANA. THE ORGANIZATION ALSO INTENDS TO USE THE DESIGNATED FUNDS FOR THE CITIZENS OF THE COMMUNITY THROUGH COLLEGE SCHOLARSHIPS. PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2018 AND 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 283,548. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT -18,538. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 283,548. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 23,850. 1 DEC CO HISTORICAL SOCIETY PO BOX 163 GREENSBURG IN 47240 356257610 501(C)(3) 5213 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DEC CO FAMILY YMCA 1301 KATHYS WAY GREENSBURG IN 47240 350919345 501(C)(3) 5235 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DEC CO MEMORIAL HOSPITAL 720 N LINCOLN STREET GREENSBURG IN 47240 351141109 501(C)(3) 5519 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DEC CO UNITED FUND 108 SOUTH BROADWAY GREENSBURG IN 47240 351046461 501(C)(3) 7988 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FIRST PRESBYTERIAN CHURCH 202 NORTH FRANKLIN STREET GREENSBURG IN 47240 550998654 501(C)(3) 18831 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG COMMUNITY SCHOOL CORPORATION 1312 WESTRIDGE PARKWAY GREENSBURG IN 47240 356002435 501(0(3) 5614 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG DECATUR COUNTY PUBLIC LIBRARY 1110 EAST MAIN STREET GREENSBURG IN 47240 356001553 501(C)(3) 5643 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST MARY'S CATHOLIC CHURCH 1331 HUNTER ROBBINS WAY GREENSBURG IN 47240 350868942 501(C)(3) 12950 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST MARY'S CATHOLIC SCHOOL 1331 HUNTER ROBBINS WAY GREENSBURG IN 47240 350868942 501(C)(3) 12950 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST MARY'S CEMETERY 1331 HUNTER ROBBINS WAY GREENSBURG IN 47240 350868942 501(C)(3) 8633 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CENTERSTONE 720 NORTH MARR ROAD COLUMBUS IN 47201 351147323 501(C)(3) 10760 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DEC CO PARKS & RECREATION 402 EAST NORTH STREET GREENSBURG IN 47240 356000138 501(C)(3) 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY MARCHING BAND 3172 N SR 3 GREENSBURG IN 47240 351136512 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DEVELOPMENTAL SERVICES INC 1015 N MICHIGAN AVENUE GREENSBURG IN 47240 351359391 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FOUNDATIONS FOR RECOVERY 1803 S COUNTY ROAD 550W GREENSBURG IN 47240 351148762 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG COMMUNITY BREAD OF LIFE 700 EAST RANDALL STREET GREENSBURG IN 47240 350023565 501(C)(3) 6000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG COMMUNITY HIGH SCHOOL 1000 EAST CENTRAL AVENUE GREENSBURG IN 47240 356005429 501IC)(3) 8000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HICKORY CREEK AT GREENSBURG 1620 NORTH LINCOLN GREENSBURG IN 47240 311644803 501(C)(3) 14000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LIFE LINE 2002 MOSCOW RD GREENSBURG IN 47240 823438698 501(C)(3) 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LIFETIME RESOURCES INC 13091 BENEDICT DRIVE DILLSBORO IN 47018 352076514 501(C)(3) 9916 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MARION TWP VOL FIRE DEPT 7935 S CO RD 250 E GREENSBURG IN 47240 351576948 501(C)(3) 16000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOUTH DECATUR CHOIR 8885 S SR 3 GREENSBURG IN 47240 701572000 501(0(3) 13000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SPERANZA 231 E WASHINGTON ST GREENSBURG IN 47240 825116267 501(C)(3) 8000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST MARY'S CATHOLIC SCHOOL 1331 HUNTER ROBBINS WAY GREENSBURG IN 47240 350868942 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RIVER VALLEY RESOURCES 100 E SECOND STREET MADISON IN 47250 351820770 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 25 0 SCHOLARSHIPS 88 168903 PART I, LINE 2: THE ORGANIZATION OUTLINES THE PARAMETERS FOR THE GRANT TO THE GRANTEE. RECEIPTS ARE OBTAINED FROM THE GRANTEE FOR EXPENSES INCURRED UNDER THE GRANT SPECIFICATIONS. SCHOLARSHIPS ARE PAID FROM A STATEMENT RECEIVED FROM THE UNIVERSITY. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY RECEIVES A DRAFT COPY OF THE INFORMATION RETURN ELECTRONICALLY FOR THEIR REVIEW. THE EXECUTIVE DIRECTOR COORDINATES THE APPROVAL OF THE GOVERNING BODY. AFTER APPROVAL IS RECEIVED, THE INFORMATION RETURNS ARE SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS AT THE BEGINNING OF THEIR TERM AND EACH YEAR THEREAFTER IN OCTOBER. THE BOARD MEMBER IS TO REPORT ANY CONFLICT AT THE BEGINNING OF EACH BOARD MEETING BASED ON THE MEETING'S AGENDA. THE BOARD MEMBER MAY BE EXCUSED FROM THAT MEETING. THE BOARD MEMBER WILL NOT DISCUSS OR VOTE UPON ANY ISSUE WHERE THE BOARD MEMBER HAS A CONFLICT OF INTEREST OR APPEARANCE OF IMPROPRIETY AT ANY COMMITTEE OR BOARD MEETING. THE MEMBER WILL INFORM THE BOARD OF THE CONFLICT AND COMPLETE AN UPDATED CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMMITTEE FOCUSES ON A COMPARATIVE OF NON-PROFIT ORGANIZATIONS IN THE AREA TO BENCHMARK COMPENSATION. MARKET INFORMATION FROM PUBLISHED NON-PROFIT SURVEYS, LOCAL INDUSTRY STANDARDS AND ANY OTHER APPROPRIATE INFORMATION IS GATHERED TO FORM A 'MARKET COMPOSITE' TO ASSESS THE COMPETITIVENESS OF THE COMPENSATION. THE COMMITTEE RECOMMENDS THE COMPENSATION OF EXECUTIVE DIRECTOR TO THE BOARD. THE BOARD APPROVES, AFTER DISCUSSION, THE RECOMMENDATION. THE BOARD DETERMINES THE COMPENSATION FOR THE ADMINISTRATIVE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON REQUEST COPIES OF THE APPLICATION OF EXEMPTION AND THE PAST THREE YEARS FORM 990 FOR PUBLIC INSPECTION AT THEIR OFFICE. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT 42,388. FORM 990, PART XII, LINE 2C THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.