2016-06-30T12:40:57-05:00 2015-12-31 351178661 Blue & Co LLC 106 Community Dr Seymour IN 47274 990 2015-01-01 351870979 Decatur County Community Foundation Inc DECA 8126626364 101 East Main Street No 1 Greensburg IN 47240 Tami Wenning Executive Director 8126626364 2016-06-28 1 Kandy L Wischmeier CPA P00118327 8125228416 2016-06-28 2015 2016-09-27 15:27:22Z Tami Wenning 101 East Main Street No 1 Greensburg IN 47240 3901710 0 X DCCFOUND.ORG X 1992 IN THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 9 9 7 50 0 0 686159 390977 0 0 1486091 1143746 2056 334 2174306 1535057 590059 608229 0 0 171623 163825 0 0 31608 194363 184644 956045 956698 1218261 578359 19489416 18560836 712483 528163 18776933 18032673 The Foundation encourages, prudently manages and distributes charitable contributions to improve the quality of life of Decatur County residents, now and in the future. 0 0 854959 608229 Organization holds, invests and distributes money to other exempt organizations for their exempt purposes and for exempt purposes in the community, including college scholarships to Decatur County high school seniors. 854959 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TAMI WENNING 8126626364 101 East Main Street 1 Greensburg IN 47240 hank martin boARD MEMBER 1.00 X 0 0 0 KRISTEN STIER BOARD MEMBER 1.00 X 0 0 0 Lynda SmITH PRESIDENT 5.00 X X 0 0 0 Mary Miers BOARD MEMBER 1.00 X 0 0 0 Richard Glasser BOARD MEMBER 1.00 X 0 0 0 Robert Cupp bOARD MEMBER 1.00 X 0 0 0 RoLAND SHIRK BOARD MEMBER 1.00 X 0 0 0 Susan RUST Vice President 5.00 X X 0 0 0 Vince Rettig SECRETARY/TREASURER 1.00 X X 0 0 0 Tami Wenning Executive Director 40.00 X 63405 0 2167 63405 0 2167 0 0 0 0 0 390977 25553 390977 884795 884795 334 334 2625604 2366653 258951 258951 258951 1535057 0 0 1144080 374492 374492 233737 233737 65573 32822 22572 10179 85902 42998 29582 13322 1626 813 553 260 10724 5368 3693 1663 109485 109485 14010 14010 2103 1052 724 327 4257 2131 1466 660 13997 7006 4820 2171 299 299 13476 13280 135 61 2685 1344 925 416 2756 1380 949 427 PROGRAM EXPENSES 7892 7892 MISCELLANEOUS 6416 3212 2209 995 REPAIRS/MAINTENANCE 5319 2662 1832 825 DUES AND SUBSCRIPTIONS 1949 976 671 302 956698 854959 70131 31608 20 55 1205077 842178 22026 16526 3261 4167 81821 72475 10218 9346 18227510 17686349 21304 2215 19489416 18560836 4222 5024 243794 77554 464467 445585 712483 528163 X 801763 890214 17975170 17142459 18776933 18032673 19489416 18560836 X 578359 -1341501 18882 X X 0 1 X 1 0 X 499187 123278 432148 686159 390977 2131749 499187 123278 432148 686159 390977 2131749 522402 1609347 444198 543989 661959 983439 885129 3518714 814 9021 870 10705 5661168 0.28430 0.33280 X Decatur County Community Foundation, Inc.EIN 35-1870979Attachment to Schedule A re: Public Support TestTHE PUBLIC SUPPORT PERCENTAGES FOR THE DECATUR COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9 115 384 135415 77767 245081 78160 1749153 1 1 0 1 X 18439637 364699 -312385 608229 295678 17588044 17251414 650067 1374281 590059 41167 204899 18439637 14955678 346457 2584151 413284 33674 187914 17251414 13926854 109197 1536265 423115 193523 14955678 9352877 118979 -40817 265583 58218 136292 8970946 1.00000 0 0 81821 72475 9346 9346 X 289996 -1341501 200433 -1141068 1431064 109485 -5492 103993 1535057 1034256 200433 200433 833823 109485 13390 122875 956698 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. 1 Advocates for Children PO Box 2107 CLARKSBURG IN 47202 351766564 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. ARTS & CULTURAL COUNCIL OF DECATUR CO 114 EAST WASHINGTON STREET GREENSBURG IN 47240 351985720 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. BIG BROTHERS BIG SISTERS PO BOX 301 GREENSBURG IN 47240 351812185 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. CENTERSTONE OF INDIANA 645 S ROGERS STREET BLOOMINGTON IN 47403 351147323 501(c)(3) 9756 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. Decatur Co Family YMCA 1301 Kathys Way gREENSBURG IN 47240 350919345 501(c)(3) 7801 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. Decatur County 4 Kids-Prevent Child Abuse Council PO Box 553 gREENSBURG IN 47240 452981496 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. DECATUR COUNTY HISTORICAL SOCIETY PO BOX 163 GREENSBURG IN 47240 356257610 501(c)(3) 8480 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. First Presbyterian Church 202 North Franklin Street gREENSBURG IN 47240 Church 6815 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. GIRL SCOUTS OF CENTRAL AMERICA SUITE 100 INDIANAPOLIS IN 46214 350876381 501(c)(3) 12500 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. gleaners food bank of indiana inc 3737 waldemer avenue INDIANAPOLIS IN 46241 351483868 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. Greensburg Community Bread of Life Inc 700 East Randall Street grEENSBURG IN 47240 350023565 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. Greensburg-Decatur County Public Library 1110 East Main Street grEENSBURG IN 47240 356001553 Gov't 5797 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. HOSPICE OF CENTRAL INDIANA 2626 EAST 17TH STREET COLUMBUS IN 47201 351479425 501(c)(3) 6000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. KIDS CLOSET OF DECATUR COUNTY INC PO BOX 278 GREENSBURG IN 47240 474428043 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. Letts Comm Volunteer Fire Department 6512 W COUNTY RD 600 S GREENSBURG IN 47240 310929490 501(c)(3) 12557 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. LIFETIME RESOURCES INC 13091 BENEDICT DRIVE DILLSBORO IN 47018 352076514 501(c)(3) 6853 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. New Directions 108 South Broadway Ste 2 gREENSBURG IN 47240 352036113 501(c)(3) 5000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. RADIOLOGY DEPT OF DECATUR COUNTY MEMORIAL HOSPITAL 720 N LINCOLN STREET GREENSBURG IN 47240 351874774 501(c)(3) 9000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. St Mary's Parish Building Fund 1331 Hunter Robbins Way gREENSBURG IN 47240 Church 54802 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. THE GREENSBURG TRANSITIONAL LIVING CENTER INC 302 S EAST ST GREENSBURG IN 47240 464290745 501(c)(3) 20000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. YOUTH TO YELLOWSTONE 402 W WASHINGTON STREET WESTPORT IN 47283 350919345 501(c)(3) 8500 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. north decatur elementary pto 3300 n st rd 3 gREENSBURG IN 47240 002283867 gov't 15000 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. westpot police department 203 e mulberry st weSTPORT IN 47283 001937685 501(c)(3) 12961 TO FURTHER THE PURPOSE OF THE EXEMPT ORGANIZATION. 23 SCHOLARSHIPs 86 233737 Part I, Line 2: THE ORGANIZATION OUTLINES THE PARAMETERS FOR THE GRANT TO THE GRANTEE. RECEIPTS ARE OBTAINED FROM THE GRANTEE FOR EXPENSES INCURRED UNDER THE GRANT SPECIFICATIONS. SCHOLARSHIPS ARE PAID FROM A STATEMENT RECEIVED FROM THE UNIVERSITY. X 1 25553 FMV 0 1 1 Part I, Line 32b: The organization uses a fund advisor for any non-cash contributions of stock for immediate sale. Form 990, Part VI, Section B, line 11 The governing body receives a draft copy of the information return electronically for their review. The Executive Director coordinates the approval of the governing body. After approval is received, the information returns are submitted to the IRS. Form 990, Part VI, Section B, line 12c Board members sign conflict of interest statements at the beginning of their term and each year thereafter in October. The board member is to report any conflict at the beginning of each board meeting based on the meeting's agenda. The board member may be excused from that meeting. The board member will not discuss or vote upon any issue where the board member has a conflict of interest or appearance of impropriety at any committee or board meeting. The member will inform the Board of the conflict and complete an updated conflict of interest statement. Form 990, Part VI, Section B, line 15 The Executive Director's compensation is reviewed annually by the Compensation Committee of the Board. The Committee focuses on a comparative of non-profit organizations in the area to benchmark compensation. Market information from published non-profit surveys, local industry standards and any other appropriate information is gathered to form a 'market composite' to assess the competitiveness of the compensation. The Committee recommends the compensation of Executive Director to the Board. The Board approves, after discussion, the recommendation. The Board determines the compensation for the administrative employee. Form 990, Part VI, Section C, line 19 The organization makes available upon request copies of The Application of Exemption and the past three years Form 990 for public inspection at their office. Form 990, Part XI, line 9: SFAS #136 ADJUSTMENT 18,882. form 990, part xii, line 2c THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.