2016-08-04T11:52:38-05:00 2015-12-31 522127371 HAINES ISENBARGER & SKIBA LLC 4630 W JEFFERSON BLVD 8 FORT WAYNE IN 46804 990 2015-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 109 EAST CENTRAL AVENUE 3 LAGRANGE IN 46761 LAURA LEMINGS EXECUTIVE DIRECTOR 2604634363 2016-07-11 true TODD E HAINES P00691953 2604369500 2016-07-12 2015 2016-12-15 16:53:06Z LAURA LEMINGS 109 EAST CENTRAL AVE 3 LAGRANGE IN 46761 4643867 false X WWW.LCCF.NET X 1991 IN THE MISSION OF LCCF IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP, AND SERVICE WHILE ACTING AS A GATEWAY TO BENEFIT LAGRANGE COUNTY CITIZENS AND ORGANIZATIONS THAT PROVIDE PROGRAMS AND SERVICES. 9 9 5 40 0 893159 665178 252190 268351 671304 688839 5653 7500 1822306 1629868 345256 249879 0 191580 192521 0 28333 416039 504205 952875 946605 869431 683263 13497282 13594804 90708 161451 13406574 13433353 X THE MISSION OF LCCF IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP, AND SERVICE WHILE ACTING AS A GATEWAY TO BENEFIT LAGRANGE COUNTY CITIZENS AND ORGANIZATIONS THAT PROVIDE PROGRAMS AND SERVICES. false false 216378 71292 75897 COMMUNITY DEVELOPMENT AND RECOGNITION - LAGRANGE COUNTY COMMUNITY FOUNDATION ESTABLISHED A PROGRAM TO RECOGNIZE LOCAL RESIDENTS WHO SUPPORT LAGRANGE COUNTY THROUGH THEIR VOLUNTEER EFFORTS. THE FOUNDATION ALSO PROMOTES COMMUNITY DEVELOPMENT THROUGH SUPPORTING PARKS AND LOCAL YOUTH PROGRAMS INCLUDING YOUTH PHILANTHROPY AND LEADERSHIP EDUCATION. 204626 67420 71774 HEALTH AND EMERGENCY RELIEF - LAGRANGE COUNTY COMMUNITY FOUNDATION HAS RECOGNIZED A LOCAL NEED FOR FOOD, FUEL AND TRANSPORTATION. IN RESPONSE TO THAT NEED, THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS THAT PROVIDE PROGRAMS AND SUPPORT FOR THOSE RESIDENTS. 194094 63950 68080 SCHOLARSHIPS - SCHOLARSHIP AWARDEES ARE SELECTED ON A COMPETITIVE BASIS THROUGH CAREFUL REVIEW AND SCORING PROCESS OF APPLICATIONS BY MEMBERS OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION ALL-VOLUNTEER SCHOLARSHIP ADVISORY COMMITTEE AND BOARD OF DIRECTORS. ALL SCHOLARSHIP APPLICATIONS ARE AVAILABLE ON-LINE DURING THE SCHOLARSHIP SEASON AT WWW.LCCF.NET. IN 2015, THE ORGANIZATION PROVIDED A TOTAL OF 63,950 IN SCHOLARSHIPS TO 84 RECIPIENTS. 143308 47217 50267 EDUCATION SUPPORT - THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS WHO INITIATE PROGRAMS IN SUPPORT OF EDUCATION FOR ALL CITIZENS OF LAGRANGE COUNTY. A NUMBER OF YOUTH PROGRAMS THE FOUNDATION DIRECTLY SUPPORTS OR THAT ARE SUPPORTED THROUGH A YOUTH PHILANTHROPY GROUP HAVE AN EDUCATIONAL COMPONENT. THE PROGRAMS REINFORCE VALUABLE SKILLS AS WELL AS UTILIZE KNOWLEDGE GAINED IN THE CLASSROOM. EDUCATION IS A FUNDAMENTAL NEED FOR ECONOMIC DEVELOPMENT AND A REQUIRED COMPONENT FOR THE FUTURE OF LAGRANGE COUNTY. 143308 47217 50267 758406 true true false false false true false false true true true false false false false true true false false false false false false false false false false true true false false false false false false false false false true false false false false true false false false true 2 0 true 5 true false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true false false IN X LAURA LEMINGS 2604634363 109 E CENTRAL AVE NO 3 LAGRANGE IN 46761 JAYNE PERKINS PRESIDENT 0.50 X X 0 0 0 GEORGE BROWN VICE PRESIDE 0.50 X X 0 0 0 SUE KEENAN SECRETARY 0.50 X X 0 0 0 RHONDA SHARP TREASURER 0.50 X X 0 0 0 CRYSTAL LEU DIRECTOR 0.30 X 0 0 0 DUSTIN GLICK DIRECTOR 0.30 X 0 0 0 JAMA KEAFFABER DIRECTOR 0.30 X 0 0 0 JAN OLINGER DIRECTOR 0.30 X 0 0 0 VICKIE GUYAS DIRECTOR 0.30 X 0 0 0 LAURA LEMINGS EXECUTIVE DI 40.00 X 77108 0 4002 77108 4002 false false false 665178 270605 665178 ADMINISTRATIVE FEES 900099 266018 266018 OTHER INCOME 900099 2333 2333 268351 300334 300334 7500 7500 7500 7500 3321349 81155 2934628 79371 386721 1784 388505 388505 1629868 268351 696339 185929 185929 63950 63950 81110 20278 52721 8111 76127 19031 49483 7613 21748 5437 14136 2175 13536 3384 8798 1354 12500 7500 5000 351489 351489 2695 2695 6191 1548 4024 619 18311 4578 11902 1831 18769 12200 4692 1877 2911 2911 1611 1611 3116 2337 779 PROGRAM RELATED DISBURSE 80745 80745 OTHER EXPENSES 3733 1675 2058 DUES AND SUBSCRIPTIONS 2134 2134 946605 758406 159866 28333 345 412 771293 370355 50000 25000 1234 1196 4504 4714 117013 115127 3497 1886 12464538 13062175 122500 102250 79371 26816 13497282 13594804 6205 20464 1100 400 83403 140587 90708 161451 X 5291051 5348227 2069081 1819735 6046442 6265391 13406574 13433353 13497282 13594804 683263 -656484 X X false true X true false X 285293 724616 240001 893159 665178 2808247 285293 724616 240001 893159 665178 2808247 1248424 1559823 261795 372365 410144 309142 307834 1661280 4469527 268351 0.34900 0.38350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 260 33292 888468 true true false true X 13155950 491379 -250101 155200 13242028 12066812 759307 551679 221848 13155950 10226177 107134 1910804 177303 12066812 8995594 554200 800316 123933 10226177 9125476 64280 -42223 151939 8995594 0.39890 0.47320 0.12790 false false 25378 25378 91635 89749 1886 1886 X 621895 -656484 -656484 1278379 351489 351489 1629868 595116 595116 351489 351489 946605 SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD FOR OTHERS CONSIST OF AMOUNTS ESTABLISHED AT THE FOUNDATION BY SEPERATE 501(C)(3) ORGANIZATIONS WHO SPECIFY THAT THE RESOURCE PROVIDER WILL BE THE BENEFICIARY OF THE INVESTMENT EARNINGS. THESE FUNDS ARE HELD IN ACCORDANCE WITH FASB ASC 958. SCHEDULE D, PAGE 2, PART V, LINE 4 THE COMMUNITY FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO AWARD GRANTS TO CHARITABLE, EDUCATIONAL, OR SCIENTIFIC PROJECTS AND PURPOSES. PERMANENT ENDOWMENT FUNDS ARE INTENDED TO AWARD CHARITABLE GRANTS IN PERPETUITY. SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND CONTRIBUTIONS TO IT ARE TAX DEDUCTIBLE WITHIN THE LIMITATIONS PRESCRIBED BY THE INTERNAL REVENUE CODE. THE FOUNDATION IS NOT CONSIDERED A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. HOWEVER, THE FOUNDATION IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT BELIEVES THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2012. true AUDITOR OF LAGRANGE COUNTY 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 501C3 37288 OPERATIONAL SUPPORT CLOTHES & FOOD BASKET OF LAGRANGE 202 N DETROIT ST LAGRANGE IN 46761 351617581 501C3 23790 WE GIVE THANKS CHALL COLE CENTER FAMILY YMCA PO BOX 233 700 GARDEN ST KENDALLVILLE IN 46755 237077600 501C3 25525 LAGRANGE CTY PROMISE ELIJAH HAVEN CRISIS INTERVENTION PO BOX 198 201 S DETROIT ST STE 1 LAGRANGE IN 46761 351982355 501C3 26107 OPERATIONAL SUPPORT JR ACHIEVEMENT OF LAGRANGE CO PO BOX 92 MILLERSBURG IN 46543 350922731 501C3 9000 OPERATIONAL SUPPORT MENNO-HOF PO BOX 701 510 S VAN BUREN ST SHIPSHEWANA IN 46565 311135810 501C3 11184 OPERATIONAL SUPPORT 6 SCHOLARSHIPS 84 63950 SCHEDULE I, PAGE 4, PART IV LAGRANGE COUNTY COMMUNITY FOUNDATION (LCCP) MANAGES A GRANTMAKING PROGRAM THAT PROVIDES NOT-FOR-PROFIT (501(C)(3)) ORGANIZATIONS AND GOVERNMENTAL ORGANIZATIONS, SUCH AS SCHOOLS AND LIBRARIES, GRANTS FOR VARIOUS PROGRAMS AND CAPITAL EXPENDITURE PROJECTS. THE LCCF AREAS OF INTEREST ARE ART & CULTURE, EDUCATION, ENVIRONMENT, COMMUNITY ENHANCEMENT, HEALTH & HUMAN SERVICES, AND RECREATION. THE PROGRAM INVOLVES 8 VOLUNTEERS FROM THE MANY TOWNSHIPS AND SMALL COMMUNITIES IN LAGRANGE. THE 8 MEMBER GRANTMAKING ADVISORY COMMITTEE REVIEWS ALL COMPETITIVE GRANT APPLICATIONS AND MAKES RECOMMENDATIONS TO THE LCCF BOARD OF DIRECTORS FOR FUNDING. THE FINAL DECISIONS ARE MADE BY THE LCCF BOARD OF DIRECTORS. THE LCCF BOARD OF DIRECTORS ALSO DISCUSSES CURRENT COMMUNITY ISSUES, AND SOMETIMES THESE DISCUSSIONS CAN BECOME THE BASIS FOR PROACTIVE GRANTS THAT DO NOT INVOLVE THE 8 MEMBER GRANTMAKING ADVISORY COMMITTEE. ALL GRANTEES ARE REQUIRED TO COMPLETE A FINAL GRANT REPORT THAT EXPLAINS, IN DETAIL, HOW THE FUNDS WERE USED. IF THE GRANTEE WANTS TO USE THE MONEY DIFFERENTLY THAN THE GRANT WAS INTENDED, THEY MUST REQUEST A GRANT MODIFICATION WHICH THE BOARD MUST APPROVE. IF THE GRANT IS USED DIFFERENTLY THAN THE INTENDED USE, LCCF HAS THE POWER TO REQUEST A FULL REFUND OF THE GRANT. X 3 270605 FAIR MARKET VALUE false true false FORM 990, PAGE 2, PART III, LINE 4D EDUCATION SUPPORT - THE FOUNDATION SUPPORTS NON-PROFIT ORGANIZATIONS WHO INITIATE PROGRAMS IN SUPPORT OF EDUCATION FOR ALL CITIZENS OF LAGRANGE COUNTY. A NUMBER OF YOUTH PROGRAMS THE FOUNDATION DIRECTLY SUPPORTS OR THAT ARE SUPPORTED THROUGH A YOUTH PHILANTHROPY GROUP HAVE AN EDUCATIONAL COMPONENT. THE PROGRAMS REINFORCE VALUABLE SKILLS AS WELL AS UTILIZE KNOWLEDGE GAINED IN THE CLASSROOM. EDUCATION IS A FUNDAMENTAL NEED FOR ECONOMIC DEVELOPMENT AND A REQUIRED COMPONENT FOR THE FUTURE OF LAGRANGE COUNTY. FORM 990, PAGE 6, PART VI, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE MADE UP OF THE OFFICERS OF THE BOARD. THE EXECUTIVE COMMITTEE MAY EXERCISE ALL POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS EXCEPT FOR ADOPTING OR APPROVING THE ARTICLES OF INCORPORATION, MERGER OR CONSOLIDATION, SALE OF ASSETS, OR THE BYLAWS OF THE CORPORATION. FORM 990, PAGE 6, PART VI, LINE 11B WHEN THE DRAFT COPY IS RECEIVED FROM THE CPA FIRM, THE FOUNDATION'S OFFICE STAFF FORWARDS A COPY TO THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE IS COMPRISED OF THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE AND A LOCAL CPA, WHO IS NOT ON THE BOARD OF DIRECTORS AND HAS NO RELATIONSHIP WITH THE FOUNDATION, OTHER THAN VOLUNTEERING TO SERVE ON THE AUDIT COMMITTEE. THESE INDIVIDUALS MAY CONTACT THE CPA DIRECTLY WITH QUESTIONS. THE AUDIT COMMITTEE SUBMITS A WRITTEN REPORT TO THE EXECUTIVE DIRECTOR, WHO SHARES THE REPORT WITH THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD FOR THEIR APPROVAL. THE BOARD ALSO RECEIVES A COPY OF THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THEY ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE STATEMENT THAT ENUMERATES ALL PROFESSIONAL AND PERSONAL AFFILIATIONS TO ANY/ALL ORGANIZATIONS. THE EXECUTIVE ASSISTANT REVIEWS THE SIGNED STATEMENTS. IF THERE IS A CONFLICT, THE MEMBER(S) ABSTAIN FROM VOTING. ALL OF THIS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15A THE STAFF GATHERS PRIOR OR CURRENT YEAR (WHICHEVER IS AVAILABLE OR MOST CURRENT) INFORMATION FROM THE FOLLOWING: (1) COMPENSATION SUMMARY FOR INDIANA COMMUNITY FOUNDATIONS FROM INDIANA GRANTMAKERS ALLIANCE WEBSITE, (2) COUNCIL OF FOUNDATIONS GRANTMAKERS SALARY AND BENEFIT REPORT, (3) INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT OCCUPATIONS & STARTING WAGES REPORT AND INDIANA ECONOMIC GROWTH REGION AND (4) NORTHEAST INDIANA COMMUNITY FOUNDATION REGION OF 11 COUNTIES DO A REGIONAL SURVEY OF SALARIES AND BENEFITS OF ALL STAFF. THIS REPORT IS NOT DONE EVERY YEAR, BUT WHEN AVAILABLE IS VERY USEFUL. THE PRECEDING DOCUMENTATION IS PRESENTED TO THE EXECUTIVE COMMITTEE ALONG WITH THE PROPOSED BUDGET. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE INDEPENDENT BOARD AND THE INDEPENDENT BOARD APPROVES/REJECTS THE PROPOSALS. A COPY OF THE BOARD MINUTES, COMPENSATION SUMMARY REPORTS AND PROPOSED BUDGET (WITH SALARY PROPOSAL) ARE KEPT FOR RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 LAGRANGE 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, THE 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. FORM 990, PART XII THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. LCCF SUPPORT ORG INC 109 E CENTRAL AVE LAGRANGE IN 46761 371502210 SUPPORT IN 501C3 11B LAGRANGE false CHARITABLE REMAINDER UNITRUST (1) TRUST IN LCCF TRUST false false false false false false false false false false false false false true true true false false false false