2016-11-14T20:23:12-06:00 2016-06-30 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2015-07-01 356086777 KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC KOSC 5742671901 102 E MARKET ST WARSAW IN 465802806 SUZANNE LIGHT EXECUTIVE DIRECTOR 5742671901 2016-11-14 true PATRICK W BURKEY P00444925 7652847554 2016-11-03 2015 2017-02-10 21:41:12Z SUZANNE LIGHT 102 E MARKET ST WARSAW IN 46580 17722681 false X WWW.KCFOUNDATION.ORG X 1968 IN TO BRING CARING PEOPLE & CHARITABLE ENDEAVORS TOGETHER FOR THE GOOD OF OUR COMMUNITY. WE GRANTED NEARLY 2.5 M IN ARTS/CULTURE, CIVIC, HUMAN SERVICES, RECREATION, HEALTH, EDUCATION, ENVIRONMENT & FAITH BASED/RELIGION PROJECTS. 23 23 8 304 0 4323795 5076496 776385 765978 2755190 259194 6754 6089 7862124 6107757 2574208 2488099 0 570755 634097 0 290747 1147536 1228871 4292499 4351067 3569625 1756690 49534228 50098453 3040749 2821970 46493479 47276483 X PART III, LINE 1: THE MISSION OF THE COMMUNITY FOUNDATION: BY BRINGING CARING PEOPLE AND CHARITABLE ENDEAVORS TOGETHER, WE MAKE DONOR DREAMS SHINE FOR THE GOOD OF OUR COMMUNITY. WE DO THIS BY: 1) SERVING AS THE VEHICLE FOR DONORS' CHARITABLE DREAMS, 2) AWARDING GRANTS TO CHARITABLE PROJECTS AND ORGANIZATIONS, 3) ADDRESSING COMMUNITY NEEDS AS A CATALYST AND CONVENER. false false 1949272 1764345 543444 GRANTMAKING - AWARDED NEARLY 500 GRANTS TOTALING OVER 1.75 MILLION TO NONPROFITS AND CHARITABLE PROJECTS IN THE AREAS OF FAITH BASED/RELIGION (26%), HUMAN SERVICES (24%), EDUCATION (15%), ARTS & CULTURE (10%), HEALTH (8%), RECREATION (8%), THE ENVIRONMENT (5%) AND CIVIC PROJECTS (4%). 607263 502838 196418 SCHOLARSHIPS - AWARDED EDUCATIONAL SCHOLARSHIPS TO STUDENTS PURSUING COLLEGE, UNIVERSITY OR TRADE SCHOOL EDUCATION (502,838 TO 228 AREA STUDENTS). 235193 220916 26116 GOOD SAMARITAN - BENEVOLENT ASSISTANCE TO 621 AREA RESIDENTS EXPERIENCING FINANCIAL CRISIS DUE TO A MEDICAL CONDITION (220,916 IN 1,841 AWARDS). 2791728 true true false false false true false false false true true false false true true true false true false false false false false false false false false true true true false false false false false false false false true false false false false true true false false false true 22 0 8 true false false false false false false true 1 false false false false false false X 23 23 false false true false false false false true true false false true true true true true true true false false IN X X X SUZANNE M LIGHT 5742671901 102 E MARKET STREET WARSAW IN 46580 CEANEH ALEXIS BOARD MEMBER 0.24 X 0 0 0 RONALD BAUMGARTNER BOARD MEMBER 0.21 X 0 0 0 ROBERT BISHOP BOARD MEMBER 0.61 X 0 0 0 KATIE DARR BOARD MEMBER 0.28 X 0 0 0 KEVIN DEARDORFF FINANCE CHAI 0.81 X 0 0 0 JEFFERSON HANKINS BOARD MEMBER 0.59 X 0 0 0 JENNIFER HOLLAR BOARD MEMBER 0.93 X 0 0 0 BILL KATIP BOARD MEMBER 0.18 X 0 0 0 MICHAEL KINSEY BOARD MEMBER 0.13 X 0 0 0 DANA KRULL BOARD MEMBER 0.33 X 0 0 0 VERN LANDIS BOARD MEMBER 0.59 X 0 0 0 SALLY MAHNKEN BOARD MEMBER 0.87 X 0 0 0 ALLISON MCSHERRY VICE PRESIDE 0.85 X X 0 0 0 MARLENE MULERO-BETANCES BOARD MEMBER 0.33 X 0 0 0 KAREN NELSON BOARD MEMBER 0.75 X 0 0 0 ROB PARKER SECRETARY 0.64 X X 0 0 0 JON ROBERTS BOARD MEMBER 0.44 X 0 0 0 CHRISTINE SANDS BOARD MEMBER 0.55 X 0 0 0 STEVE SNYDER TREASURER 0.63 X X 0 0 0 KIP TOM BOARD MEMBER 0.07 X 0 0 0 JOHN WARREN BOARD MEMBER 0.62 X 0 0 0 JERRY YEAGER PRESIDENT 0.89 X X 0 0 0 KAY YOUNG BOARD MEMBER 0.64 X 0 0 0 SUZANNE LIGHT EXECUTIVE DI 42.25 1.46 X 137485 0 8475 137485 8475 1 false false true 5076496 531978 5076496 ADMINISTRATIVE FEES 561000 765978 765978 765978 1160937 1160937 10713181 11614924 -901743 -901743 -901743 OTHER INCOME 900099 6089 6089 6089 6107757 772067 259194 1762028 1762028 726071 726071 151964 40360 84737 26867 408996 98817 176955 133224 32821 9020 13111 10690 40316 10002 18814 11500 665978 665978 9099 9099 9650 9650 148236 148236 8001 8001 58681 3877 3877 50927 24339 8757 9720 5862 33235 6356 22474 4405 32523 32523 10357 2918 4640 2799 15836 4975 6775 4086 40575 11430 18181 10964 1525 1525 PROGRAM EXPENSES 107117 107117 DEVELOPMENT EXPENSES 29023 29023 MEMBERSHIPS/SUBSCRIPTIONS 22152 22152 MISCELLANEOUS 12544 12144 400 4351067 2791728 1268592 290747 56102 25603 552335 624732 276968 286543 55558 20009 29976 1592191 680531 1405444 911660 43731454 44914355 3436358 3305584 49534228 50098453 128698 71714 583023 726490 255266 2073762 2023766 3040749 2821970 X 42846258 43786374 3647221 3490109 46493479 47276483 49534228 50098453 X 1756690 -911517 7560 -69729 X false true X true false X 2544117 2193144 2163297 4323794 5076499 16300851 2544117 2193144 2163297 4323794 5076499 16300851 2803916 13496935 1050246 1269551 1517812 1278364 1160937 6276910 22577761 772067 0.59780 0.53650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56 1 993086 917982 456 7412121 11138 true true 39041083 3556083 -687289 1444828 35126 683486 39746437 38583747 3457048 -989685 1314394 22668 672965 39041083 34270574 541081 5578027 1126447 26891 652597 38583747 31297972 608208 4126314 1145493 14115 602312 34270574 31351186 1543711 188365 1234409 6500 544381 31297972 1.00000 false false 119200 15000 134200 405800 833529 494918 744411 218662 185613 33049 911660 CHARITABLE REMAINDER TRUST 3203566 CASH SURRENDER VALUE OF LIFE INS 58322 INTEREST AND DIVIDENDS RECEIVABLE 43696 3305584 AGENCY ENDOWMENTS 1953633 ANNUITY RESERVES 70133 2023766 X 5041568 -911517 7560 -170895 -1074852 6116420 -8663 -8663 6107757 4258564 4258564 92503 92503 4351067 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COMMUNITY FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO AWARD GRANTS FOR 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 FOUNDATION FOLLOWS THE INCOME TAX TOPIC OF THE FASB ASC. THE FOUNDATION NOW 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 2012, 2013, AND 2014 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 2D ANNUITY PAYMENTS/SPLIT INTEREST CHANGE -170,895 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUES -8,663 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 92,503 SCHEDULE D, PAGE 4, PART XIII SCHEDULE D, PART V, LINE 1G - THE COMMUNITY FOUNDATION HAS VARIANCE AUTHORITY ON ALL OF ITS FUNDS. FOLLOWING SFAS117 CLASSIFICATIONS, THE COMMUNITY FOUNDATION HAS RECORDED THE MAJORITY OF OUR ASSETS AS UNRESTRICTED. ONLY PLEDGES RECEIVABLE AND CHARITABLE REMAINDER TRUSTS ARE NOT UNRESTRICTED AND THEREFORE ARE CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS INSTEAD. EVEN THOUGH MOST OF THE COMMUNITY FOUNDATION'S ASSETS ARE CLASSIFIED AS UNRESTRICTED, THE MAJORITY OF COMMUNITY FOUNDATION FUNDS ARE HELD IN PERMANENT ENDOWMENT FUNDS AND ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF GRANT REVENUE FOR OUR COMMUNITY. true ADIRONDACK MENNONITE CAMPING ASSOC 8884 BUCK POINT RD LOWVILLE NY 13367 237024200 501C3 30000 BEAVER CAMP ROOF AKRON CHURCH OF GOD PO BOX 66 AKRON IN 469100066 350886821 501C3 50000 WEE CARE SUPPORT ALL THINGS NEW INC PO BOX 367 WINONA LAKE IN 46590 464827659 501C3 10400 NEW FACILITY/GEN.SUP ANIMAL WELFARE LEAGUE PO BOX 1906 WARSAW IN 465811906 351782336 501C3 36461 CAP.CAMPAIGN/GEN.SUP ANTHONY WAYNE AREA COUNCIL INC 8315 W JEFFERSON BLVD FT WAYNE IN 468048320 350876343 501C3 6534 GENERAL SUPPORT ATWOOD ALDERSGATE UNITED METHODIST PO BOX 93 ATWOOD IN 46502 351559017 501C3 7070 GENERAL SUPPORT BAKER YOUTH CLUB 1401 E SMITH ST WARSAW IN 46580 350888006 501C3 48600 AFTERSCHOOL/GEN. 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SUPPOR WORLD GOSPEL MISSIONS PO BOX 948 MARION IN 46952 350911947 501C3 23000 MISSIONARY SUPPORT WORLD VISION PO BOX 70220 TACOMA WA 98481 951922279 501C3 25000 AFRICA PROGRAMS WYCLIFFE BIBLE TRANSLATORS PO BOX 628200 ORLANDO FL 328629138 951831097 501C3 75000 GENERAL SUPPORT 82 EDUCATIONAL SCHOLARSHIPS 228 502838 UTILITY/PHONE ASSISTANCE 32 6765 HOUSING/SHELTER ASSIST. 26 14699 MEDICAL EXPENSES ASSIST. 611 106246 TRANSPORTATION ASSISTANCE 1066 48867 OTHER EXPENSES MED. COND. 56 27863 DENTAL EXP. ASSISTANCE 50 16476 EDUCATE/HEALTH/HUMAN SVCS 9 2317 SCHEDULE I, PAGE 1, PART I, LINE 2 DEPENDING ON THE TYPE OF FUND FROM WHICH A GRANT IS MADE, THE COMMUNITY FOUNDATION IMPLEMENTS ONE OF THE FOLLOWING GRANT MONITORING PROCESSES: 1) THE GRANTEE ACKNOWLEDGES BY DEPOSITING THE GRANT CHECK THAT THEY AGREE TO USE THE FUNDS FOR THE PURPOSE FOR WHICH THEY WERE GRANTED. THE COMMUNITY FOUNDATION RESERVES THE RIGHT TO ASK FOR A REFUND OF FUNDS IF THE GRANTEE MISUSES THE FUNDS. 2) THE GRANTEE DOES NOT RECEIVE APPROVED FUNDS UNTIL THEY CAN SHOW PROOF OF EXPENDITURE, RECEIPTS MUST BE SUBMITTED WITHIN 30 DAYS. ADDITIONALLY, THE GRANTEE IS REQUIRED TO SUBMIT A FINAL REPORT TO THE COMMUNITY FOUNDATION (USUALLY WITHIN ONE YEAR OF THE GRANT APPROVAL DATE) OUTLINING HOW THE FUNDS WERE USED. SCHEDULE I, PAGE 4, PART IV PART III, LINES 2-7: ASSISTANCE PROVIDED TO FINANCIALLY DISTRESSED INDIVIDUALS WITH SERIOUS MEDICAL CONDITIONS. PART III, LINE 8: ASSISTANCE PROVIDED TO CHILDREN. X X X X false false false false false false false true false JERRY YEAGER PRESIDENT SCHEDULE J, PAGE 1, PART I, LINE 7 VERN LANDIS, A BOARD MEMBER OF THE KOSCIUSKO COUNTY COMMUNITY FOUNDATION, IS A PARTNER WITH THE LAW FIRM ROCKHILL PINNICK, LLP. ROCKHILL PINNICK, LLP PROVIDES LEGAL SERVICES THROUGH ANOTHER PARTNER TO THE KOSCIUSKO COUNTY COMMUNITY FOUNDATION. LEGAL FEES TOTALED 11,185 FOR THE FISCAL YEAR ENDED JUNE 30, 2016. JERRY YEAGER, AN OFFICER AND BOARD MEMBER OF THE KOSCIUSKO COUNTY COMMUNITY FOUNDATION, IS THE CEO OF SYM FINANCIAL ADVISORS. SYM FINANCIAL ADVISORS PROVIDES INVESTMENT ADVISORY SERVICES TO THE KOSCIUSKO COUNTY COMMUNITY FOUNDATION. ADVISORY FEES TOTALED 4,914 FOR THE FISCAL YEAR ENDED JUNE 30, 2016. X 10 523331 AVERAGE OF HIGH/LOW VALUE X GRAIN & FOOD 4 8647 MARKET PRICE false true false FORM 990 - ORGANIZATION'S MISSION PART III, LINE 1: THE MISSION OF THE COMMUNITY FOUNDATION: BY BRINGING CARING PEOPLE AND CHARITABLE ENDEAVORS TOGETHER, WE MAKE DONOR DREAMS SHINE FOR THE GOOD OF OUR COMMUNITY. WE DO THIS BY: 1) SERVING AS THE VEHICLE FOR DONORS' CHARITABLE DREAMS, 2) AWARDING GRANTS TO CHARITABLE PROJECTS AND ORGANIZATIONS, 3) ADDRESSING COMMUNITY NEEDS AS A CATALYST AND CONVENER. FORM 990, PAGE 6, PART VI, LINE 1A DESCRIPTION OF DELEGATION OF AUTHORITY TO EXECUTIVE COMMITTEE: BYLAWS OF THE COMMUNITY FOUNDATION AS AMENDED NOVEMBER 10, 2014 STATE THE FOLLOWING: SECTION 4.01. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONSIST OF THE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR OF THE FOUNDATION, AND THE CHAIRS OF THE PUBLIC RELATIONS, FINANCE AND INVESTMENT, GRANT AND SCHOLARSHIP, DONOR RELATIONS, AND GOVERNANCE COMMITTEES (ALL MEMBERS OF THE BOARD OF DIRECTORS). SECTION 4.02. POWERS OF THE EXECUTIVE COMMITTEE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, AND SUBJECT TO SUCH LIMITATIONS AS MAY BE REQUIRED BY LAW OR BY RESOLUTION OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY TO AMEND THE BY-LAWS. FORM 990, PAGE 6, PART VI, LINE 4 ARTICLES OF INCORPORATION FOR THE COMMUNITY FOUNDATION WERE AMENDED TO ADD THE FOLLOWING LANGUAGE ON MAY 14, 2016: ARTICLE III. PURPOSES AND POWERS. PARAGRAPH 3.3 A. ALL DIRECTORS OF THE CORPORATION SHALL SERVE WITHOUT COMPENSATION EXCEPT FOR REASONABLE EXPENSES INCURRED FOR THE CORPORATION; PROVIDED, HOWEVER, THAT NOTHING HEREIN CONTAINED SHALL BE CONSTRUED TO PRECLUDE ANY DIRECTOR FROM SERVING THE CORPORATION IN ANY OTHER LEGALLY PERMITTED CAPACITY AND RECEIVING REASONABLE COMPENSATION THEREFOR. BYLAWS OF THE COMMUNITY FOUNDATION AS AMENDED MAY 14, 2016 ADDED THE FOLLOWING LANGUAGE: ARTICLE III. THE BOARD OF DIRECTORS. SECTION 3.10. COMPENSATION OF DIRECTORS. ALL DIRECTORS SHALL SERVE WITHOUT COMPENSATION EXCEPT FOR REASONABLE EXPENSES INCURRED FOR THE FOUNDATION; PROVIDED, HOWEVER, THAT NOTHING HEREIN CONTAINED SHALL BE CONSTRUED TO PRECLUDE ANY DIRECTOR FROM SERVING THE CORPORATION IN ANY OTHER LEGALLY PERMITTED CAPACITY AND RECEIVING REASONABLE COMPENSATION THEREFOR. ARTICLE VIII. VARIANCE POWER, POLICIES AND PROCEDURES. SECTION 8.01. COMPONENT FUNDS AND VARIANCE POWER. WITH RESPECT TO ALL COMPONENT FUNDS OF THE CORPORATION, WHETHER EXPRESSLY GRANTED IN ANY FUND AGREEMENT, DOCUMENT OR COMMUNICATION WITH ANY DONOR; (A) THE CORPORATION SHALL HAVE THE POWER TO MODIFY ANY RESTRICTION OR CONDITION ON THE DISTRIBUTION OF FUNDS FOR ANY SPECIFIED CHARITABLE PURPOSES OR TO SPECIFIED CHARITABLE PURPOSES OR TO SPECIFIED ORGANIZATIONS IF IN THE SOLE JUDGMENT OF THE GOVERNING BODY (WITHOUT THE NECESSITY OF THE APPROVAL OF ANY PARTICIPATING TRUSTEE, CUSTODIAN, OR AGENT), SUCH RESTRICTION OR CONDITION BECOMES, IN EFFECT, UNNECESSARY, INCAPABLE OF FULFILLMENT, OR INCONSISTENT WITH THE CHARITABLE NEEDS OF THE COMMUNITY OR AREA SERVED; (B) TO REPLACE ANY PARTICIPATING TRUSTEE, CUSTODIAN, OR AGENT FOR BREACH OF FIDUCIARY DUTY UNDER STATE LAW; AND, (C) TO REPLACE ANY PARTICIPATING TRUSTEE, CUSTODIAN, OR AGENT FOR FAILURE TO PRODUCE A REASONABLE (AS DETERMINED BY THE GOVERNING BODY) RETURN OF NET INCOME (WITHIN THE MEANING OF PARAGRAPH (F)(11)(V)(F) OF THIS SECTION) OVER A REASONABLE PERIOD OF TIME (AS DETERMINED BY THE GOVERNING BODY). ARTICLE VIII. VARIANCE POWER, POLICIES AND PROCEDURES. SECTION 8.02. POLICIES AND PROCEDURES. THE BOARD OF DIRECTORS SHALL APPROVE AND ADOPT SUCH POLICIES AND PROCEDURES FOR THE OPERATION OF THE CORPORATION AND MANAGEMENT OF ITS COMPONENT FUNDS AS REQUIRED BY LAW AND/OR DETERMINED FROM TIME TO TIME BY THE BOARD. ALL POLICIES AND PROCEDURES SHALL BE CONSISTENT WITH THE FEDERAL TAX LAWS APPLICABLE TO PUBLIC CHARITIES AND COMMUNITY FOUNDATIONS AND ANY STATE LAW REQUIREMENTS. POLICIES AND PROCEDURES SHALL BE REVIEWED PERIODICALLY AND MAY BE AMENDED FROM TIME TO TIME BY BOARD ACTION. THE BOARD MAY CONSULT WITH OUTSIDE ADVISORS INCLUDING ACCOUNTANTS AND ATTORNEYS AS NECESSARY TO ENSURE COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF THE FORM 990, AN ELECTRONIC VERSION OF THE RETURN IS DISTRIBUTED TO ALL BOARD MEMBERS AT LEAST THREE DAYS BEFORE THE SECOND MONDAY OF NOVEMBER. AT THE NOVEMBER BOARD MEETING, WHICH TAKES PLACE ON THE SECOND MONDAY, THE BOARD TREASURER PRESENTS THE FORM 990 FOR ACCEPTANCE. THE BOARD VOTES TO ACCEPT OR NOT ACCEPT THE FORM 990 AS PRESENTED. IF ACCEPTED, THE FORM 990 IS THEN SUBMITTED TO THE IRS. IF NOT ACCEPTED, THE FORM 990 WILL BE REVISED UNTIL ACCEPTED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE COMMUNITY FOUNDATION REQUIRES A SIGNED CONFLICT OF INTEREST DISCLOSURE FORM FROM ALL BOARD MEMBERS AND FROM ANY COMMITTEE MEMBER WHO IS IN A POSITION TO RECOMMEND GRANT DISTRIBUTIONS. DISCLOSURE FORMS ARE RENEWED AND RE-SIGNED ANNUALLY OR EACH TIME THEY (BOARD MEMBERS) SERVE ON A GRANT OR SCHOLARSHIP COMMITTEE. THE EXECUTIVE DIRECTOR COLLECTS AND REVIEWS THE DISCLOSURE FORMS AS THEY ARE RETURNED AND MAKES SURE THAT ALL WHO ARE REQUIRED TO COMPLETE A DISCLOSURE FORM HAVE DONE SO. WHEN AN INDIVIDUAL REPORTS AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THE COMMUNITY FOUNDATION FOLLOWS THE PROCEDURES OUTLINED IN ITS POLICY FOR DISCLOSURE OF CONFLICTS TO THE APPLICABLE BODY OF DECISION-MAKERS AND RECUSAL OF INDIVIDUAL(S) WITH CONFLICTS FROM THE DECISION-MAKING PROCESS. FORM 990, PAGE 6, PART VI, LINE 15A THE FOLLOWING PROCESS WAS UNDERTAKEN IN FISCAL YEAR 2014/2015, WITH RESPECT TO COMPENSATION PAID TO THE EXECUTIVE DIRECTOR IN FISCAL YEAR 2015/2016. THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR COMPLETE A FORMAL REVIEW INSTRUMENT INDEPENDENTLY AND THEN REVIEW RESULTS. THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE COMMITTEE; THE EXECUTIVE DIRECTOR DOES NOT ATTEND. THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE IN THE AREAS OF BOARD RELATIONS; STAFF PLANNING AND SUPERVISION; GRANTS AND PROGRAM MANAGEMENT; AND PUBLIC RELATIONS AND RESOURCE DEVELOPMENT. THE EXECUTIVE COMMITTEE THEN DETERMINES CONTINUED EMPLOYMENT, THE STRENGTHS AND POSSIBLE AREAS OF IMPROVEMENT AND COMPENSATION. THIS INFORMATION IS THEN SHARED WITH THE EXECUTIVE DIRECTOR. IN PREPARATION FOR THE EXECUTIVE DIRECTOR EVALUATION, THE COMMUNITY FOUNDATION PRESIDENT (AS CHAIR OF THE EXECUTIVE COMMITTEE) IS PROVIDED A COMPILATION OF THE COUNCIL ON FOUNDATIONS' NATIONWIDE SALARY INFORMATION. THE PRESIDENT IS ALSO PROVIDED WITH COMMUNITY FOUNDATION SALARY INFORMATION FOR THE STATE OF INDIANA AND ALSO FOR THE NORTHEAST REGION OF INDIANA. MINUTES OF THE EXECUTIVE COMMITTEE'S COMPENSATION DELIBERATIONS AND DECISIONS ARE PREPARED NO LATER THAN THE NEXT MEETING OF THE EXECUTIVE COMMITTEE, OR SIXTY DAYS AFTER THE DATE OF THE MEETING AT WHICH THE COMPENSATION IS APPROVED, WHICHEVER IS LATER. LINE 15B) N/A-THE COMMUNITY FOUNDATION HAS NO "OTHER OFFICERS OR KEY EMPLOYEES" TO REPORT ON. FORM 990, PAGE 6, PART VI, LINE 19 THE COMMUNITY FOUNDATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE FOR PUBLIC REVIEW IN OUR PUBLIC REVIEW FILE. THIS FILE IS KEPT IN A BINDER IN A PUBLIC AREA OF THE COMMUNITY FOUNDATION OFFICES, AND IS AVAILABLE FOR INSPECTION UPON REQUEST. THE FILE CONTAINS FORM 1023, ARTICLES OF INCORPORATION, BY-LAWS, IRS DETERMINATION LETTER, STATE SALES TAX EXEMPTION CERTIFICATE, RESOLUTIONS, A LIST OF BOARD AND STAFF MEMBERS, IRS FORM 990'S FROM THE MOST RECENT 5 YEARS, POLICIES (SUCH AS OUR POLICY ON DONATIONS, INVESTMENT POLICY, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, ETC.), COPIES OF OUR GRANT AND SCHOLARSHIP APPLICATIONS, OUR MOST RECENT AUDITED FINANCIAL STATEMENTS AND SAMPLE FUND AGREEMENTS. FORM 990, PART XI, LINE 9 ANNUITY PAYMENTS/SPLIT INTEREST CHANGE -170,895 AGENCY FUND REVENUES 8,663 AGENCY FUND EXPENSES 92,503 TOTAL -69,729 ORTHOPEDICS CAPITAL FOUNDATION INC 102 E MARKET ST WARSAW IN 46580 271038452 CHARITY/ED IN 501C3 11A KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC true false false false false false false false false false false false false false false false false false false false