DEKALB COUNTY COMMUNITY FOUNDATION INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- DEKALB COUNTY COMMUNITY FOUNDATION INC (EIN 35-1992897)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-10-14
- IRS object ID
- 201642889349300504
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-10-14T07:02:17-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043587095 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESTEP BURKEY SIMMONS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 42 | AddressLine1Txt |
| City | MUNCIE | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 473080042 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351992897 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY COMMUNITY FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DEKA | BusinessNameControlTxt |
| Phone | 2609250311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 700 S MAIN STREET | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | W ERIK WEBER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2609250311 | PhoneNum |
| Signature | 2016-09-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK W BURKEY | PreparerPersonNm |
| PTIN | P00444925 | PTIN |
| Phone | 7652847554 | PhoneNum |
| Preparation | 2016-09-20 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | W ERIK WEBER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| Address Line2 | 700 S MAIN STREET | AddressLine2Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,912,469 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CFDEKALB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $851,009 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,345,532 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $222,784 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $227,940 | CYProgramServiceRevenueAmt |
| PY Investment Income | $973,694 | PYInvestmentIncomeAmt |
| CY Investment Income | $318,534 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$14,029 | PYOtherRevenueAmt |
| CY Other Revenue | -$7,189 | CYOtherRevenueAmt |
| PY Total Revenue | $2,033,458 | PYTotalRevenueAmt |
| CY Total Revenue | $1,884,817 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $461,386 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $491,526 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $231,652 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $246,839 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $49,325 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $527,061 | PYOtherExpensesAmt |
| CY Other Expenses | $454,945 | CYOtherExpensesAmt |
| PY Total Expenses | $1,220,099 | PYTotalExpensesAmt |
| CY Total Expenses | $1,193,310 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $813,359 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $691,507 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,010,388 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,749,984 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,462,904 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,137,943 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,547,484 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,612,041 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $462,876 | ExpenseAmt |
| Grant | $334,772 | GrantAmt |
| Revenue | $132,185 | RevenueAmt |
| Desc | GRANTING PROGRAM: THE DEKALB COUNTY COMMUNITY FOUNDATION, 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 2015 OVER 160 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $216,389 | ExpenseAmt |
| Grant | $145,734 | GrantAmt |
| Revenue | $95,249 | RevenueAmt |
| Desc | SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE DEKALB COUNTY COMMUNITY FOUNDATION. IN 2015, 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $47,181 | ExpenseAmt |
| Grant | $11,020 | GrantAmt |
| Revenue | $506 | RevenueAmt |
| Desc | LEARNING LINK IS AN EDUCATION INITIATIVE OF DEKALB COUNTY COMMUNITY FOUNDATION FOCUSED ON RAISING THE LEVEL OF EDUCATION IN DEKALB COUNTY, INDIANA. WITH A VISION OF WORKING TOGETHER THROUGH CONTINUOUS LEARNING TO IMPROVE THE QUALITY OF LIFE FOR ALL, LEARNING LINK PROVIDES A FRAMEWORK FOR COMMUNITY AND EDUCATIONAL PROGRAM LEADERS TO WORK TOGETHER, ALIGNING AROUND COMMON GOALS AND SHARED MEASURES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $726,446 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WENDY OBERLIN | PersonNm |
| Phone | 2609250311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 S MAIN ST | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46706 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| W ERIK WEBER | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOLLY ALBRIGHT | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TRENTON STUCKEY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MATTHEW A BECHDOL | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARCIA K WELLER | ||||||
| ADVISOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL W HASSELMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DON B HOLLMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| IAN A MERCER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VANESSA STERLING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEN MCCRORY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TERRY RAYLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MELISSA ESHBACH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE FUNK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL PAYNE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DENNIS POST | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRENDA WIGGINTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHIE SWAIM | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WENDY J OBERLIN | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $73,720 | $0 | $2,280 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $73,720 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,280 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,345,532 | AllOtherContributionsAmt |
| Noncash Contributions | $28,715 | NoncashContributionsAmt |
| Total Contributions | $1,345,532 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATION FEES | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $227,940 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $227,940 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $227,940 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $356,312 | TotalRevenueColumnAmt |
| Exclusion | $356,312 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,989,874 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,027,652 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$37,778 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$37,778 | TotalRevenueColumnAmt |
| Exclusion | -$37,778 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STEININGER DISCOUNT ON PLEDGE | 561000 | $1,574 | $1,574 |
| MISCELLANEOUS | $1,479 | $1,479 | |
| DISCOUNT ON PLEDGES RECEIVABL | -$10,242 | -$10,242 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$7,189 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,884,817 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $220,751 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $318,534 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,939 | TotalAmt |
| Program Services | $345,939 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,587 | TotalAmt |
| Program Services | $145,587 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,000 | TotalAmt |
| Program Services | $38,000 | ProgramServicesAmt |
| Management And General | $15,200 | ManagementAndGeneralAmt |
| Fundraising | $22,800 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,548 | TotalAmt |
| Program Services | $90,195 | ProgramServicesAmt |
| Management And General | $51,397 | ManagementAndGeneralAmt |
| Fundraising | $3,956 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,852 | TotalAmt |
| Program Services | $3,837 | ProgramServicesAmt |
| Management And General | $2,864 | ManagementAndGeneralAmt |
| Fundraising | $151 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,439 | TotalAmt |
| Program Services | $9,807 | ProgramServicesAmt |
| Management And General | $6,819 | ManagementAndGeneralAmt |
| Fundraising | $1,813 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,740 | TotalAmt |
| Program Services | $995 | ProgramServicesAmt |
| Management And General | $226,745 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,860 | TotalAmt |
| Program Services | $6,930 | ProgramServicesAmt |
| Management And General | $4,297 | ManagementAndGeneralAmt |
| Fundraising | $2,633 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,982 | TotalAmt |
| Program Services | $119 | ProgramServicesAmt |
| Management And General | $74,863 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,738 | TotalAmt |
| Program Services | $10,600 | ProgramServicesAmt |
| Management And General | $7,138 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,524 | TotalAmt |
| Program Services | $7,370 | ProgramServicesAmt |
| Management And General | $4,650 | ManagementAndGeneralAmt |
| Fundraising | $2,504 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,664 | TotalAmt |
| Program Services | $1,864 | ProgramServicesAmt |
| Management And General | $1,080 | ManagementAndGeneralAmt |
| Fundraising | $720 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,032 | TotalAmt |
| Program Services | $20,032 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,172 | TotalAmt |
| Program Services | $4,086 | ProgramServicesAmt |
| Management And General | $2,411 | ManagementAndGeneralAmt |
| Fundraising | $1,675 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,088 | TotalAmt |
| Program Services | $1,054 | ProgramServicesAmt |
| Management And General | $672 | ManagementAndGeneralAmt |
| Fundraising | $362 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,923 | TotalAmt |
| Program Services | $1,545 | ProgramServicesAmt |
| Management And General | $827 | ManagementAndGeneralAmt |
| Fundraising | $551 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,481 | TotalAmt |
| Program Services | $3,741 | ProgramServicesAmt |
| Management And General | $2,244 | ManagementAndGeneralAmt |
| Fundraising | $1,496 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,685 | TotalAmt |
| Program Services | $20,343 | ProgramServicesAmt |
| Management And General | $12,612 | ManagementAndGeneralAmt |
| Fundraising | $7,730 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,644 | TotalAmt |
| Program Services | $3,872 | ProgramServicesAmt |
| Management And General | $1,386 | ManagementAndGeneralAmt |
| Fundraising | $1,386 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DEVELOPMENT | $8,008 | $5,210 | $1,651 | $1,147 |
| MISCELLANEOUS | $4,235 | $4,235 | ||
| MEMBERSHIP & SUBSCRIPTION | $2,169 | $1,085 | $683 | $401 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,193,310 | TotalAmt |
| Program Services | $726,446 | ProgramServicesAmt |
| Management And General | $417,539 | ManagementAndGeneralAmt |
| Fundraising | $49,325 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200 | BOYAmt |
| EOY | $100 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,239,839 | BOYAmt |
| EOY | $852,039 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,205 | BOYAmt |
| EOY | $243,711 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,361 | BOYAmt |
| EOY | $8,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $846,599 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $89,832 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $781,642 | BOYAmt |
| EOY | $756,767 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,644,141 | BOYAmt |
| EOY | $12,888,567 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,010,388 | BOYAmt |
| EOY | $14,749,984 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,033 | BOYAmt |
| EOY | $5,263 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,932 | BOYAmt |
| EOY | $190,492 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,066 | BOYAmt |
| EOY | $54,075 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,956,873 | BOYAmt |
| EOY | $1,888,113 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,462,904 | BOYAmt |
| EOY | $2,137,943 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,279 | BOYAmt |
| EOY | -$730,809 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,150,291 | BOYAmt |
| EOY | $1,848,350 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,152,914 | BOYAmt |
| EOY | $11,494,500 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,547,484 | BOYAmt |
| EOY | $12,612,041 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,010,388 | BOYAmt |
| EOY | $14,749,984 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $691,507 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$679,271 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $52,321 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,132,873 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $315,071 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $794,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $793,540 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,310,298 | CurrentTaxYearAmt |
| Total | $4,346,215 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,132,873 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $315,071 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $794,433 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $793,540 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,310,298 | CurrentTaxYearAmt |
| Total | $4,346,215 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $969,278 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,376,937 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $341,676 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $273,279 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $358,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $897,246 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $542,801 | CurrentTaxYearAmt |
| Total | $2,413,217 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,759,432 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $220,751 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.49960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.47090 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 11 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $88,596 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $29,960 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $816,546 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,479,636 | BeginningYearBalanceAmt |
| Contributions | $1,082,853 | ContributionsAmt |
| Investment Earnings Or Losses | -$345,897 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $343,212 | GrantsOrScholarshipsAmt |
| Other Expenditures | $336,763 | OtherExpendituresAmt |
| Administrative Expenses | $281,696 | AdministrativeExpensesAmt |
| End Year Balance | $13,254,921 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,742,340 | BeginningYearBalanceAmt |
| Contributions | $738,178 | ContributionsAmt |
| Investment Earnings Or Losses | $859,852 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $370,476 | GrantsOrScholarshipsAmt |
| Other Expenditures | $299,490 | OtherExpendituresAmt |
| Administrative Expenses | $190,768 | AdministrativeExpensesAmt |
| End Year Balance | $13,479,636 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,697,771 | BeginningYearBalanceAmt |
| Contributions | $593,638 | ContributionsAmt |
| Investment Earnings Or Losses | $1,504,803 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $289,611 | GrantsOrScholarshipsAmt |
| Other Expenditures | $585,894 | OtherExpendituresAmt |
| Administrative Expenses | $178,135 | AdministrativeExpensesAmt |
| End Year Balance | $12,742,340 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,403,816 | BeginningYearBalanceAmt |
| Contributions | $373,969 | ContributionsAmt |
| Investment Earnings Or Losses | $1,594,947 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $203,533 | GrantsOrScholarshipsAmt |
| Other Expenditures | $287,554 | OtherExpendituresAmt |
| Administrative Expenses | $183,874 | AdministrativeExpensesAmt |
| End Year Balance | $11,697,771 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,893,041 | BeginningYearBalanceAmt |
| Contributions | $323,316 | ContributionsAmt |
| Investment Earnings Or Losses | -$328,828 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $258,474 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $225,239 | AdministrativeExpensesAmt |
| End Year Balance | $10,403,816 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.92660 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.07340 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $54,000 | OtherCostOrOtherBasisAmt |
| Book Value | $54,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $657,860 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,194 | DepreciationAmt |
| Book Value | $630,666 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,739 | OtherCostOrOtherBasisAmt |
| Depreciation | $62,638 | DepreciationAmt |
| Book Value | $72,101 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $756,767 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ASSETS HELD FOR OTHER AGENCIES | $1,522,045 |
| LONG-TERM DEBT | $335,505 |
| GIFT ANNUITY RESERVE | $30,563 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,888,113 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,214,160 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$679,271 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$679,271 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,893,431 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$8,614 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$8,614 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,884,817 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,149,603 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,149,603 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $43,707 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $43,707 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,193,310 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 4B | AGENCY FUND REVENUE -8,498 TRUST REVENUE -116 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | AGENCY FUND EXPENSES 43,930 TRUST EXPENSES -223 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (14 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Business Name Line2RecipientBusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|
| ASCENSION LUTHERAN CHURCH | ||||||||
| 8811 ST JOE ROAD | FORT WAYNE | IN | 46835 | 351418231 | 501C3 | $5,920 | GENNERAL SUPPORT | |
| AUBURN CORD DUESENBERG AUTOMOBILE | ||||||||
| 1600 S WAYNE ST PO BOX 271 | AUBURN | IN | 46706 | 351294918 | 501C3 | $22,793 | ANNUAL DISTRIBUTION | MUSEUM |
| CHILDREN FIRST CENTER | ||||||||
| 1752 WESLEY RD PO BOX 562 | AUBURN | IN | 46706 | 351305577 | 501C3 | $6,550 | TECHNOLOGY/BOOKS | |
| DEKALB COUNTY CENTRAL UNITED | ||||||||
| 3326 COUNTY RD 427 | WATERLOO | IN | 46793 | 351097343 | 501C3 | $6,200 | GENERAL SUPPORT | SCHOOL DISCRICT |
| DEKALB HUMANE SOCIETY INC | ||||||||
| 5221 US HWY 6 | BUTLER | IN | 46721 | 351362542 | 501C3 | $10,100 | ANNUAL DISTRIBUTION | |
| GARRETT PUBLIC LIBRARY | ||||||||
| 107 W HOUSTON ST | GARRETT | IN | 46738 | 356001499 | 501C3 | $5,300 | GENERAL SUPPORT | |
| JUDY A MORRILL RECREATION CENTER | ||||||||
| 1200 E HOUSTON ST | GARRETT | IN | 46738 | 352010882 | 501C3 | $10,240 | STAFF TRAINING/DISTR | |
| ST MARTIN'S HEALTHCARE INC | ||||||||
| 1359 S RANDOLPH ST | GARRETT | IN | 46738 | 208609620 | 501C3 | $9,200 | OPERATING EXPENSES | |
| YMCA OF DEKALB COUNTY INC | ||||||||
| 310 N MAIN ST | AUBURN | IN | 46706 | 350868958 | 501C3 | $16,199 | PROGRAM FUNDING | |
| YOUTH FOR CHRIST | ||||||||
| 6427 OAKBROOK PARKWAY | FORT WAYNE | IN | 46825 | 356304674 | 501C3 | $10,377 | GENERAL SUPPORT | |
| AUBURN ARTS COMMISSION | ||||||||
| PO BOX 172 | AUBURN | IN | 46706 | 352016763 | 501C3 | $10,000 | GENERAL SUPPORT | |
| COMMUNITY HARVEST FOOD BANK | ||||||||
| 999 E TILLMAN ROAD | FORT WAYNE | IN | 46816 | 311100607 | 501C3 | $5,200 | GENERAL SUPPORT | |
| GARRETT MUSEUM OF ART | ||||||||
| PO BOX 29 | GARRETT | IN | 46738 | 203129368 | 501C3 | $5,600 | GENERAL SUPPORT | |
| UNITED WAY OF DEKALB COUNTY INC | ||||||||
| PO BOX 307 | AUBURN | IN | 46706 | 351065714 | 501C3 | $5,111 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 14 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| ARTS & CULTURE | 3 | $550 |
| SCHOLARSHIPS | 22 | $144,088 |
| COMMUNITY DEVELOPMENT | 1 | $255 |
| EDUCATIONAL | 2 | $438 |
| HUMAN SERVICES | 1 | $50 |
| ENVIRONMENTAL | 2 | $145 |
| YOUTH DEVELOPMENT | 1 | $61 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,715 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | AVG. HIGH/LOW GIFT DATE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 1, PART I, LINE 32B | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE 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. THIS PROCESS IS CARRIED OUT ON AN ANNUAL BASIS, 2015 BEING THE LATEST YEAR FOR WHICH THIS WAS DONE. |
| 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 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 19 | DEKALB 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, 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 8,498 TRUST REVENUE 116 AGENCY FUND EXPENSES 43,930 TRUST EXPENSES -223 TOTAL 52,321 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEININGER CENTER FOR COMMUNITY | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION OF DEKALB COUNTY LLC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 700 S MAIN ST | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463221192 | EIN |
| Primary Activities | SUPPORTING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Total Income | $50,700 | TotalIncomeAmt |
| End Of Year Assets | $834,114 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB CO | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY FOUNDATION INC | BusinessNameLine2Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEKALB COUNTY FUND FOR THE FUTURE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200335286 | EIN |
| Primary Activities | SUPPORTING | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 11A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT E BEATY CHARITABLE RMD | BusinessNameLine1Txt |
| Business Name Line2 | ANNUITY TRUST | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 111 | AddressLine1Txt |
| City | AUBURN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 467060111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 207162213 | EIN |
| Primary Activities | ANNUITY | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | TRUST | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
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