DECATUR COUNTY COMMUNITY FOUNDATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
DECATUR COUNTY COMMUNITY FOUNDATION INC (EIN 35-1870979)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-06-30
IRS object ID
201631829349300343
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

FieldValueIRS element (for citing)
Return2016-06-30T12:40:57-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351178661PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Blue & Co LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1106 Community DrAddressLine1Txt
CitySeymourCityNm
State AbbreviationINStateAbbreviationCd
ZIP47274ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351870979EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Decatur County Community Foundation IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDECABusinessNameControlTxt
Phone8126626364PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 East Main Street No 1AddressLine1Txt
CityGreensburgCityNm
State AbbreviationINStateAbbreviationCd
ZIP47240ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTami WenningPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone8126626364PhoneNum
Signature2016-06-28SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKandy L Wischmeier CPAPreparerPersonNm
PTINP00118327PTIN
Phone8125228416PhoneNum
Preparation2016-06-28PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-09-27 15:27:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTami WenningPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 East Main Street No 1AddressLine1Txt
CityGreensburgCityNm
State AbbreviationINStateAbbreviationCd
ZIP47240ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,901,710GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressDCCFOUND.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$686,159PYContributionsGrantsAmt
CY Contributions Grants$390,977CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,486,091PYInvestmentIncomeAmt
CY Investment Income$1,143,746CYInvestmentIncomeAmt
PY Other Revenue$2,056PYOtherRevenueAmt
CY Other Revenue$334CYOtherRevenueAmt
PY Total Revenue$2,174,306PYTotalRevenueAmt
CY Total Revenue$1,535,057CYTotalRevenueAmt
PY Grants And Similar Paid$590,059PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$608,229CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$171,623PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$163,825CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$31,608CYTotalFundraisingExpenseAmt
PY Other Expenses$194,363PYOtherExpensesAmt
CY Other Expenses$184,644CYOtherExpensesAmt
PY Total Expenses$956,045PYTotalExpensesAmt
CY Total Expenses$956,698CYTotalExpensesAmt
PY Revenues Less Expenses$1,218,261PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$578,359CYRevenuesLessExpensesAmt
Total Assets BOY$19,489,416TotalAssetsBOYAmt
Total Assets EOY$18,560,836TotalAssetsEOYAmt
Total Liabilities BOY$712,483TotalLiabilitiesBOYAmt
Total Liabilities EOY$528,163TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$18,776,933NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,032,673NetAssetsOrFundBalancesEOYAmt
MissionThe Foundation encourages, prudently manages and distributes charitable contributions to improve the quality of life of Decatur County residents, now and in the future.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$854,959ExpenseAmt
Grant$608,229GrantAmt
DescOrganization 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.Desc
Total Program Service Expenses$854,959TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised FundYes (1)DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TAMI WENNINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8126626364PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 East Main Street 1AddressLine1Txt
CityGreensburgCityNm
State AbbreviationINStateAbbreviationCd
ZIP47240ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
hank martin
boARD MEMBER1.00Yes (X)$0$0$0
KRISTEN STIER
BOARD MEMBER1.00Yes (X)$0$0$0
Lynda SmITH
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
Mary Miers
BOARD MEMBER1.00Yes (X)$0$0$0
Richard Glasser
BOARD MEMBER1.00Yes (X)$0$0$0
Robert Cupp
bOARD MEMBER1.00Yes (X)$0$0$0
RoLAND SHIRK
BOARD MEMBER1.00Yes (X)$0$0$0
Susan RUST
Vice President5.00Yes (X)$0$0$0Yes (X)
Vince Rettig
SECRETARY/TREASURER1.00Yes (X)$0$0$0Yes (X)
Tami Wenning
Executive Director40.00$63,405$0$2,167Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$63,405TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,167TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$390,977AllOtherContributionsAmt
Noncash Contributions$25,553NoncashContributionsAmt
Total Contributions$390,977TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$884,795TotalRevenueColumnAmt
Exclusion$884,795ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$334TotalRevenueColumnAmt
Exclusion$334ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,625,604SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,366,653SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$258,951SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$258,951TotalRevenueColumnAmt
Exclusion$258,951ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,535,057TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,144,080ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$374,492TotalAmt
Program Services$374,492ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$233,737TotalAmt
Program Services$233,737ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$65,573TotalAmt
Program Services$32,822ProgramServicesAmt
Management And General$22,572ManagementAndGeneralAmt
Fundraising$10,179FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$85,902TotalAmt
Program Services$42,998ProgramServicesAmt
Management And General$29,582ManagementAndGeneralAmt
Fundraising$13,322FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,626TotalAmt
Program Services$813ProgramServicesAmt
Management And General$553ManagementAndGeneralAmt
Fundraising$260FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,724TotalAmt
Program Services$5,368ProgramServicesAmt
Management And General$3,693ManagementAndGeneralAmt
Fundraising$1,663FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$109,485TotalAmt
Program Services$109,485ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$14,010TotalAmt
Program Services$14,010ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,103TotalAmt
Program Services$1,052ProgramServicesAmt
Management And General$724ManagementAndGeneralAmt
Fundraising$327FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,257TotalAmt
Program Services$2,131ProgramServicesAmt
Management And General$1,466ManagementAndGeneralAmt
Fundraising$660FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$13,997TotalAmt
Program Services$7,006ProgramServicesAmt
Management And General$4,820ManagementAndGeneralAmt
Fundraising$2,171FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$299TotalAmt
Program Services$299ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$13,476TotalAmt
Program Services$13,280ProgramServicesAmt
Management And General$135ManagementAndGeneralAmt
Fundraising$61FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,685TotalAmt
Program Services$1,344ProgramServicesAmt
Management And General$925ManagementAndGeneralAmt
Fundraising$416FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,756TotalAmt
Program Services$1,380ProgramServicesAmt
Management And General$949ManagementAndGeneralAmt
Fundraising$427FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM EXPENSES$7,892$7,892
MISCELLANEOUS$6,416$3,212$2,209$995
REPAIRS/MAINTENANCE$5,319$2,662$1,832$825
DUES AND SUBSCRIPTIONS$1,949$976$671$302

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$956,698TotalAmt
Program Services$854,959ProgramServicesAmt
Management And General$70,131ManagementAndGeneralAmt
Fundraising$31,608FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$20BOYAmt
EOY$55EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,205,077BOYAmt
EOY$842,178EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$22,026BOYAmt
EOY$16,526EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,261BOYAmt
EOY$4,167EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$81,821LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$72,475LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,218BOYAmt
EOY$9,346EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,227,510BOYAmt
EOY$17,686,349EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$21,304BOYAmt
EOY$2,215EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$19,489,416BOYAmt
EOY$18,560,836EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,222BOYAmt
EOY$5,024EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$243,794BOYAmt
EOY$77,554EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$464,467BOYAmt
EOY$445,585EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$712,483BOYAmt
EOY$528,163EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$801,763BOYAmt
EOY$890,214EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$17,975,170BOYAmt
EOY$17,142,459EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,776,933BOYAmt
EOY$18,032,673EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,489,416BOYAmt
EOY$18,560,836EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$578,359ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,341,501NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$18,882OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$499,187CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$123,278CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$432,148CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$686,159CurrentTaxYearMinus1YearAmt
Current Tax Year$390,977CurrentTaxYearAmt
Total$2,131,749TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$499,187CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$123,278CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$432,148CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$686,159CurrentTaxYearMinus1YearAmt
Current Tax Year$390,977CurrentTaxYearAmt
Total$2,131,749TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$522,402SubstantialContributorsTotAmt
Public Support Total170$1,609,347PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$444,198CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$543,989CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$661,959CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$983,439CurrentTaxYearMinus1YearAmt
Current Tax Year$885,129CurrentTaxYearAmt
Total$3,518,714TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$814CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$9,021CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$870CurrentTaxYearMinus1YearAmt
Total$10,705TotalAmt
FieldValueIRS element (for citing)
Total Support$5,661,168TotalSupportAmt
Public Support CY1700.28430PublicSupportCY170Pct
Public Support PY1700.33280PublicSupportPY170Pct
Ten Pct Facts Crcmstncs Test CYYes (X)TenPctFactsCrcmstncsTestCYInd
Facts And Circumstances TestDecatur 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 2015 AND 2014 ARE 28.43% AND 33.28%, 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 2015. 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.FactsAndCircumstancesTestTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Donor Advised Funds Held9DonorAdvisedFundsHeldCnt
Funds And Other Accounts Held115FundsAndOtherAccountsHeldCnt
Donor Advised Funds Contri$384DonorAdvisedFundsContriAmt
Funds And Other Accounts Contri$135,415FundsAndOtherAccountsContriAmt
Donor Advised Funds Grants$77,767DonorAdvisedFundsGrantsAmt
Funds And Other Accounts Grants$245,081FundsAndOtherAccountsGrantsAmt
Donor Advised Funds Vl EOY$78,160DonorAdvisedFundsVlEOYAmt
Funds And Other Accounts Vl EOY$1,749,153FundsAndOtherAccountsVlEOYAmt
Disclosed Org Leg CtrlYes (1)DisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsYes (1)DisclosedForCharitablePrpsInd
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,439,637BeginningYearBalanceAmt
Contributions$364,699ContributionsAmt
Investment Earnings Or Losses-$312,385InvestmentEarningsOrLossesAmt
Grants Or Scholarships$608,229GrantsOrScholarshipsAmt
Administrative Expenses$295,678AdministrativeExpensesAmt
End Year Balance$17,588,044EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,251,414BeginningYearBalanceAmt
Contributions$650,067ContributionsAmt
Investment Earnings Or Losses$1,374,281InvestmentEarningsOrLossesAmt
Grants Or Scholarships$590,059GrantsOrScholarshipsAmt
Other Expenditures$41,167OtherExpendituresAmt
Administrative Expenses$204,899AdministrativeExpensesAmt
End Year Balance$18,439,637EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,955,678BeginningYearBalanceAmt
Contributions$346,457ContributionsAmt
Investment Earnings Or Losses$2,584,151InvestmentEarningsOrLossesAmt
Grants Or Scholarships$413,284GrantsOrScholarshipsAmt
Other Expenditures$33,674OtherExpendituresAmt
Administrative Expenses$187,914AdministrativeExpensesAmt
End Year Balance$17,251,414EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,926,854BeginningYearBalanceAmt
Contributions$109,197ContributionsAmt
Investment Earnings Or Losses$1,536,265InvestmentEarningsOrLossesAmt
Grants Or Scholarships$423,115GrantsOrScholarshipsAmt
Administrative Expenses$193,523AdministrativeExpensesAmt
End Year Balance$14,955,678EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$9,352,877BeginningYearBalanceAmt
Contributions$118,979ContributionsAmt
Investment Earnings Or Losses-$40,817InvestmentEarningsOrLossesAmt
Grants Or Scholarships$265,583GrantsOrScholarshipsAmt
Other Expenditures$58,218OtherExpendituresAmt
Administrative Expenses$136,292AdministrativeExpensesAmt
End Year Balance$8,970,946EndYearBalanceAmt
FieldValueIRS element (for citing)
Term Endowment Balance EOY1.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$81,821OtherCostOrOtherBasisAmt
Depreciation$72,475DepreciationAmt
Book Value$9,346BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,346TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$289,996TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$1,341,501NetUnrealizedGainsInvstAmt
Other Revenue$200,433OtherRevenueAmt
Revenue Not Reported-$1,141,068RevenueNotReportedAmt
Revenue Subtotal$1,431,064RevenueSubtotalAmt
Investment Expenses Not Incld$109,485InvestmentExpensesNotIncldAmt
Other Revenues Not Included-$5,492OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$103,993RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,535,057TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,034,256TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$200,433OtherExpensesIncludedAmt
Expenses Not Reported$200,433ExpensesNotReportedAmt
Expenses Subtotal$833,823ExpensesSubtotalAmt
Investment Expenses Not Incld2$109,485InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$13,390OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$122,875ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$956,698TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2015 AND 2014, 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 200,433.
Part XI, Line 4b - Other Adjustments:SFAS #136 ADJUSTMENT -5,492.
Part XII, Line 2d - Other Adjustments:ADMINISTRATIVE FEES 200,433.
Part XII, Line 4b - Other Adjustments:SFAS #136 ADJUSTMENT 13,390.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (23 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
Advocates for Children
PO Box 2107CLARKSBURGIN47202351766564501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
ARTS & CULTURAL COUNCIL OF DECATUR CO
114 EAST WASHINGTON STREETGREENSBURGIN47240351985720501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
BIG BROTHERS BIG SISTERS
PO BOX 301GREENSBURGIN47240351812185501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
CENTERSTONE OF INDIANA
645 S ROGERS STREETBLOOMINGTONIN47403351147323501(c)(3)$9,756TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
Decatur Co Family YMCA
1301 Kathys WaygREENSBURGIN47240350919345501(c)(3)$7,801TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
Decatur County 4 Kids-Prevent Child Abuse Council
PO Box 553gREENSBURGIN47240452981496501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
DECATUR COUNTY HISTORICAL SOCIETY
PO BOX 163GREENSBURGIN47240356257610501(c)(3)$8,480TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
First Presbyterian Church
202 North Franklin StreetgREENSBURGIN47240Church$6,815TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
GIRL SCOUTS OF CENTRAL AMERICA
SUITE 100INDIANAPOLISIN46214350876381501(c)(3)$12,500TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
gleaners food bank of indiana inc
3737 waldemer avenueINDIANAPOLISIN46241351483868501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
Greensburg Community Bread of Life Inc
700 East Randall StreetgrEENSBURGIN47240350023565501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
Greensburg-Decatur County Public Library
1110 East Main StreetgrEENSBURGIN47240356001553Gov't$5,797TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
HOSPICE OF CENTRAL INDIANA
2626 EAST 17TH STREETCOLUMBUSIN47201351479425501(c)(3)$6,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
KIDS CLOSET OF DECATUR COUNTY INC
PO BOX 278GREENSBURGIN47240474428043501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
Letts Comm Volunteer Fire Department
6512 W COUNTY RD 600 SGREENSBURGIN47240310929490501(c)(3)$12,557TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
LIFETIME RESOURCES INC
13091 BENEDICT DRIVEDILLSBOROIN47018352076514501(c)(3)$6,853TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
New Directions
108 South Broadway Ste 2gREENSBURGIN47240352036113501(c)(3)$5,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
RADIOLOGY DEPT OF DECATUR COUNTY MEMORIAL HOSPITAL
720 N LINCOLN STREETGREENSBURGIN47240351874774501(c)(3)$9,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
St Mary's Parish Building Fund
1331 Hunter Robbins WaygREENSBURGIN47240Church$54,802TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
THE GREENSBURG TRANSITIONAL LIVING CENTER INC
302 S EAST STGREENSBURGIN47240464290745501(c)(3)$20,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
YOUTH TO YELLOWSTONE
402 W WASHINGTON STREETWESTPORTIN47283350919345501(c)(3)$8,500TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
north decatur elementary pto
3300 n st rd 3gREENSBURGIN47240002283867gov't$15,000TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
westpot police department
203 e mulberry stweSTPORTIN47283001937685501(c)(3)$12,961TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION.
FieldValueIRS element (for citing)
Total501c3 Org23Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPsGrantTypeTxt
Recipient86RecipientCnt
Cash Grant$233,737CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$25,553NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (1)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (1)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 32b:FormAndLineReferenceDesc
ExplanationThe organization uses a fund advisor for any non-cash contributions of stock for immediate sale.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11The 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 12cBoard 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 15The 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 19The 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 18,882.
form 990, part xii, line 2cTHE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.