2016-10-14T07:02:17-05:00 2015-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2015-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 W ERIK WEBER PRESIDENT 2609250311 2016-09-20 true PATRICK W BURKEY P00444925 7652847554 2016-09-20 2015 2017-02-10 21:41:12Z W ERIK WEBER PO BOX 111 700 S MAIN STREET AUBURN IN 46706 3912469 false X WWW.CFDEKALB.ORG X 1996 IN 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. 17 17 10 200 0 851009 1345532 222784 227940 973694 318534 -14029 -7189 2033458 1884817 461386 491526 0 231652 246839 0 49325 527061 454945 1220099 1193310 813359 691507 15010388 14749984 2462904 2137943 12547484 12612041 X 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. false false 462876 334772 132185 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. 216389 145734 95249 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. 47181 11020 506 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. 726446 true true false false false true false false false true true false false false true true false true false false false false false false false false false true true false false false false false false false false false true false false false true true false false false true 12 0 true 10 true false false false false false true true false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false IN X X WENDY OBERLIN 2609250311 700 S MAIN ST AUBURN IN 46706 W ERIK WEBER PRESIDENT 2.00 X X 0 0 0 HOLLY ALBRIGHT VICE PRESIDE 2.00 X X 0 0 0 TRENTON STUCKEY TREASURER 2.00 X X 0 0 0 MATTHEW A BECHDOL SECRETARY 2.00 X X 0 0 0 MARCIA K WELLER ADVISOR 1.00 X 0 0 0 MICHAEL W HASSELMAN DIRECTOR 1.00 X 0 0 0 DON B HOLLMAN DIRECTOR 1.00 X 0 0 0 IAN A MERCER DIRECTOR 1.00 X 0 0 0 VANESSA STERLING DIRECTOR 1.00 X 0 0 0 KEN MCCRORY DIRECTOR 1.00 X 0 0 0 TERRY RAYLE DIRECTOR 1.00 X 0 0 0 MELISSA ESHBACH DIRECTOR 1.00 X 0 0 0 WAYNE FUNK DIRECTOR 1.00 X 0 0 0 MICHAEL PAYNE DIRECTOR 1.00 X 0 0 0 DENNIS POST DIRECTOR 1.00 X 0 0 0 BRENDA WIGGINTON DIRECTOR 1.00 X 0 0 0 KATHIE SWAIM DIRECTOR 1.00 X 0 0 0 WENDY J OBERLIN EXECUTIVE DI 40.00 X 73720 0 2280 73720 2280 false false false 1345532 28715 1345532 ADMINISTRATION FEES 561000 227940 227940 227940 356312 356312 1989874 2027652 -37778 -37778 -37778 STEININGER DISCOUNT ON PLEDGE 561000 1574 1574 MISCELLANEOUS 1479 1479 DISCOUNT ON PLEDGES RECEIVABL -10242 -10242 -7189 1884817 220751 318534 345939 345939 145587 145587 76000 38000 15200 22800 145548 90195 51397 3956 6852 3837 2864 151 18439 9807 6819 1813 227740 995 226745 13860 6930 4297 2633 74982 119 74863 17738 10600 7138 14524 7370 4650 2504 3664 1864 1080 720 20032 20032 8172 4086 2411 1675 2088 1054 672 362 2923 1545 827 551 7481 3741 2244 1496 40685 20343 12612 7730 6644 3872 1386 1386 DEVELOPMENT 8008 5210 1651 1147 MISCELLANEOUS 4235 4235 MEMBERSHIP & SUBSCRIPTION 2169 1085 683 401 1193310 726446 417539 49325 200 100 1239839 852039 337205 243711 7361 8800 846599 89832 781642 756767 12644141 12888567 15010388 14749984 5033 5263 153932 190492 347066 54075 1956873 1888113 2462904 2137943 X 244279 -730809 2150291 1848350 10152914 11494500 12547484 12612041 15010388 14749984 691507 -679271 52321 X false true X true false X 1132873 315071 794433 793540 1310298 4346215 1132873 315071 794433 793540 1310298 4346215 969278 3376937 341676 273279 358215 897246 542801 2413217 6759432 220751 0.49960 0.47090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11 88596 29960 816546 true true 13479636 1082853 -345897 343212 336763 281696 13254921 12742340 738178 859852 370476 299490 190768 13479636 11697771 593638 1504803 289611 585894 178135 12742340 10403816 373969 1594947 203533 287554 183874 11697771 10893041 323316 -328828 258474 225239 10403816 0.92660 0.07340 false false 54000 54000 657860 27194 630666 134739 62638 72101 756767 ASSETS HELD FOR OTHER AGENCIES 1522045 LONG-TERM DEBT 335505 GIFT ANNUITY RESERVE 30563 1888113 X 1214160 -679271 -679271 1893431 -8614 -8614 1884817 1149603 1149603 43707 43707 1193310 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 true ASCENSION LUTHERAN CHURCH 8811 ST JOE ROAD FORT WAYNE IN 46835 351418231 501C3 5920 GENNERAL SUPPORT AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 22793 ANNUAL DISTRIBUTION CHILDREN FIRST CENTER 1752 WESLEY RD PO BOX 562 AUBURN IN 46706 351305577 501C3 6550 TECHNOLOGY/BOOKS DEKALB COUNTY CENTRAL UNITED SCHOOL DISCRICT 3326 COUNTY RD 427 WATERLOO IN 46793 351097343 501C3 6200 GENERAL SUPPORT DEKALB HUMANE SOCIETY INC 5221 US HWY 6 BUTLER IN 46721 351362542 501C3 10100 ANNUAL DISTRIBUTION GARRETT PUBLIC LIBRARY 107 W HOUSTON ST GARRETT IN 46738 356001499 501C3 5300 GENERAL SUPPORT JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 10240 STAFF TRAINING/DISTR ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 9200 OPERATING EXPENSES YMCA OF DEKALB COUNTY INC 310 N MAIN ST AUBURN IN 46706 350868958 501C3 16199 PROGRAM FUNDING YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 10377 GENERAL SUPPORT AUBURN ARTS COMMISSION PO BOX 172 AUBURN IN 46706 352016763 501C3 10000 GENERAL SUPPORT COMMUNITY HARVEST FOOD BANK 999 E TILLMAN ROAD FORT WAYNE IN 46816 311100607 501C3 5200 GENERAL SUPPORT GARRETT MUSEUM OF ART PO BOX 29 GARRETT IN 46738 203129368 501C3 5600 GENERAL SUPPORT UNITED WAY OF DEKALB COUNTY INC PO BOX 307 AUBURN IN 46706 351065714 501C3 5111 GENERAL SUPPORT 14 ARTS & CULTURE 3 550 SCHOLARSHIPS 22 144088 COMMUNITY DEVELOPMENT 1 255 EDUCATIONAL 2 438 HUMAN SERVICES 1 50 ENVIRONMENTAL 2 145 YOUTH DEVELOPMENT 1 61 SCHEDULE I, PAGE 1, PART I, LINE 2 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. X 6 28715 AVG. HIGH/LOW GIFT DATE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. 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 STEININGER CENTER FOR COMMUNITY FOUNDATION OF DEKALB COUNTY LLC PO BOX 111 700 S MAIN ST AUBURN IN 467060111 463221192 SUPPORTING IN 50700 834114 DEKALB CO COMMUNITY FOUNDATION INC DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 11A NA false ROBERT E BEATY CHARITABLE RMD ANNUITY TRUST PO BOX 111 AUBURN IN 467060111 207162213 ANNUITY IN NA TRUST false false false false false false false false false false false false false false false false false false false false