2015-08-15T17:47:49-05:00 2014-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2014-01-01 356019016 COMMUNITY FOUNDATION OF WABASH COUNTY INC COMM 2609824824 PO BOX 7 NORTH MANCHESTER IN 46962 CINDY SEITZ TREASURER 2609824824 2015-08-14 true PATRICK W BURKEY P00444925 7652847554 2015-08-14 2014 2016-03-07 17:11:31Z STEVEN HENTGEN PO BOX 7 NORTH MANCHESTER IN 46962 17660973 false X WWW.CFWABASH.COM X 1954 IN THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. 14 13 10 29 0 814011 2381920 234805 268718 1312778 1818936 4250 0 2365844 4469574 921077 790265 0 204336 211504 0 44264 474936 539068 1600349 1540837 765495 2928737 33642815 36073452 2203407 2436526 31439408 33636926 X THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. false false 108116 108116 THE COMMUNITY FOUNDATION ACCEPTS GRANT APPLICATIONS FROM AREA ORGANIZATIONS THREE TIMES A YEAR AND AT ITS DISCRETION WITHOUT ADVICE OR RECOMMENDATIONS FROM A DONOR, OR ANY PERSONS DESIGNATED BY THE DONOR(S), AWARDS GRANTS FOR CHARITABLE PURPOSES WHICH ENRICH LIFE IN WABASH COUNTY BY RESPONDING TO EMERGING AND CHANGING NEEDS AND BY SUSTAINING EXISTING ORGANIZATIONS AND INSTITUTIONS IN SUPPORT OF ARTS AND CULTURE, COMMUNITY AND CIVIC DEVELOPMENT, HEALTH AND HUMAN SERVICES, EDUCATION, RECREATION, AND THE ENVIRONMENT. 105170 105170 THE COMMUNITY FOUNDATION PROVIDES GRANTS TO INDIVIDUALS IN THE FORM OF SCHOLARSHIPS. WE ALSO PROVIDE ASSISTANCE TO INDIVIDUALS FOR BASIC NEEDS DURING A TIME OF FINANCIAL CRISIS BROUGHT ON BY A MEDICAL CONDITION. THE COMMUNITY FOUNDATION ALSO MAKES GRANTS FROM FIELD OF INTEREST ENDOWMENTS, WHICH PROVIDE SUPPORT FOR SPECIFIED CHARITABLE PURPOSES. GRANTS ARE MADE WITH AND WITHOUT ADVICE OR RECOMMENDATIONS FROM THE DONOR OR ANY PERSON DESIGNATED BY THE DONOR. 602581 576979 THE COMMUNITY FOUNDATION GRANTS TO SPECIFIED PUBLIC CHARITIES AS NAMED BY DONORS OF DESIGNATED ENDOWMENTS. DESIGNATED ENDOWMENTS PROVIDE FINANCIAL SUPPORT IN PERPETUITY TO ORGANIZATIONS WHOSE MISSIONS INCLUDE THE ADVANCEMENT OF HEALTH AND HUMAN SERVICES, EDUCATION, FITNESS AND RECREATION, ARTS AND CULTURE, COMMUNITY AND CIVIC DEVELOPMENT, AND THE ENVIRONMENT. 815867 true true false false false true false true false true true false false false true true true false false false false false false false false false false true true false false false false false false false true false true false false false false false false false false true 3 0 true 10 true false false false false false false false false false false false false false X 14 13 true false false false false false false true true false false true true true true true true true false false IN X X X PATTY GRANT 2609824824 PO BOX 7 NORTH MANCHESTER IN 46962 PATTY GRANT EXECUTIVE DI 40.00 X X 62336 0 0 STEVE HENTGEN PRESIDENT 3.00 X X 0 0 0 CHRIS GARBER VICE PRESIDE 2.00 X X 0 0 0 DAVID MANN SECRETARY 2.00 X X 0 0 0 CINDY SEITZ TREASURER 2.00 X X 0 0 0 DICK DUBOIS DIRECTOR 1.00 X 0 0 0 CATHY GATCHEL DIRECTOR 1.00 X 0 0 0 JOE MESSER DIRECTOR 1.00 X 0 0 0 JOSH PETRUNIW DIRECTOR 1.00 X 0 0 0 AMY SULLIVAN DIRECTOR 1.00 X 0 0 0 STAN LELAND DIRECTOR 1.00 X 0 0 0 JIM SMITH DIRECTOR 1.00 X 0 0 0 BRIAN HOWENSTINE DIRECTOR 1.00 X 0 0 0 MARK COPPLER DIRECTOR 1.00 X 0 0 0 62336 false false false 2381920 382211 2381920 ADMINISTRATIVE FEE INCOME 561000 268718 268718 268718 1856514 1856514 13153821 13191399 -37578 -37578 -37578 4469574 268718 1818936 685095 685095 105170 105170 62336 62336 115799 115799 18437 18437 14932 14932 268711 268711 37998 37998 106704 106704 44264 44264 6376 6376 11877 11877 3330 3330 3136 3136 4430 4430 REPAIRS AND MAINTENANCE 23395 23395 MISCELLANEOUS EXPENSE 22116 22116 DUES AND SUBSCRIPTIONS 6381 6381 SPECIAL EVENTS 350 350 1540837 815867 680706 44264 995895 2730694 2831 3060 3159 17212 11364 8985 5848 32621286 33157866 4200 163748 9389 9306 33642815 36073452 9378 19642 45189 41419 273320 2148840 2102145 2203407 2436526 X 907987 1029686 5039389 5918488 25492032 26688752 31439408 33636926 33642815 36073452 X 2928737 -566873 -164346 X false true X true false X 2645944 5185351 781775 814011 2381920 11809001 2645944 5185351 781775 814011 2381920 11809001 3836765 7972236 703460 1008681 1041999 1072670 1856514 5683324 17492325 268718 0.45580 0.39970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25 1025750 98705 3780684 true true 4200 X false 30897479 1221330 1098098 420526 391294 214753 32190334 28839331 554487 2629243 663281 230224 232077 30897479 25414130 1340148 2895137 458466 133796 217822 28839331 26502899 467714 -298617 411460 612514 233892 25414130 24564029 665072 2433991 461973 455415 242805 26502899 0.03000 0.87000 0.10000 false false 17212 11364 5848 5848 ASSETS HELD FOR OTHER AGENCIES 1381402 ANNUITIES PAYABLE 720743 2102145 X 3689430 -566873 -159650 -726523 4415953 53621 53621 4469574 1491912 1491912 48925 48925 1540837 SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION HOLDS TWO WORKS OF ART RECEIVED FROM A DONOR. THE ART IS DISPLAYED IN THE ORGANIZATION'S OFFICE FOR VISITING DONORS TO ENJOY. THE WORK OF ART WILL BE PRESERVED FOR FUTURE GENERATIONS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE INVESTED AND THE INCOME IS USED FOR THE PURPOSE OF PAYING GRANTS AND SCHOLARSHIPS. 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 2011, 2012, AND 2013 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 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -159,650 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE 53,621 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 48,925 true KOSCIUSKO CO 4-H COUNCIL 100 W CENTER ST RM 121 WARSAW IN 46580 352069680 501C3 12574 GENERAL SUPPORT LEARN MORE CENTER PO BOX 272 NORTH MANCHESTER IN 46962 264153548 501C3 35548 OPERATING SUPPORT NORTH MANCHESTER PUBLIC LIBRARY 405 N MARKET ST NORTH MANCHESTER IN 46962 356001970 75000 GENERAL SUPPORT OAKLAWN CEMETERY ASSOCIATION PO BOX 214 NORTH MANCHESTER IN 46962 350555750 501C3 13284 GENERAL SUPPORT PEABODY RETIREMENT COMMUNITY 400 W 7TH ST NORTH MANCHESTER IN 46962 310994072 5301 GENERAL SUPPORT YMCA 500 S CASS ST WABASH IN 46992 350733765 501C3 237687 GENERAL SUPPORT ZION EVANGELICAL LUTHERAN CHURCH 113 W MAIN ST NORTH MANCHESTER IN 46962 351393470 17956 GENERAL SUPPORT NORTH MANCHESTER CIVIC SYMPHONY SOC 102 N HEETER STREET NORTH MANCHESTER IN 46962 310940191 501C3 12366 GENERAL PURPOSE METROPOLITAN SCHOOL DISTRICT ADMIN 204 N 300 W WABASH IN 46992 356006873 10000 GENERAL PURPOSE MANCHESTER COMMUNITY SCHOOLS 404 WEST 9TH STREET NORTH MANCHESTER IN 46962 356007463 12000 GENERAL PURPOSE MANCHESTER UNIVERSITY 604 EAST COLLEGE AVE NORTH MANCHESTER IN 46962 350868127 501C3 5386 GENERAL SUPPORT HONEYWELL FOUNDATION 275 W MARKET ST WABASH IN 46992 350390706 501C3 19840 GEN SUPP/OUTREACH 85 HOPE INC PO BOX 27 WABASH IN 46992 450951305 501C3 5100 OPERATING SUPPORT EEL RIVER COMMUNITY CHURCH OF THE BRETHREN 2507 E STATE RD 14 SILVER LAKE IN 46982 351985647 8705 GENERAL SUPPORT HEARTLAND CAREER CENTER 79 S 200 WEST WABASH IN 46992 351113677 20000 GENERAL SUPPORT PARKVIEW WABASH HOSPITAL 710 N EAST ST WABASH IN 46992 351921445 5821 GENERAL SUPPORT WABASH FRIENDS CHURCH 3563 S STATE RD 13 WABASH IN 46992 356046502 11062 GENERAL SUPPORT WABASH COMMUNITY SCHOOLS 1545 N WABASH ST WABASH IN 46992 351880710 12000 GENERAL SUPPORT MANCHESTER RECREATION ASSOCIATION PO BOX 281 NORTH MANCHESTER IN 46962 352182345 501C3 10000 GENERAL SUPPORT 9 10 SCHOLARSHIPS 73 82800 GOOD SAMARITAN GRANTS 43 22370 SCHEDULE I, PAGE 1, PART I, LINE 2 ORGANIZATIONS ARE REQUIRED TO SIGN AN AGREEMENT THAT STATES THEY WILL USE THE GRANT FOR CHARITABLE PURPOSES ONLY, AND FOR THE PURPOSE THEY STATED ON THEIR GRANT APPLICATION. UPON COMPLETION OF THEIR PROGRAM, ORGANIZATIONS ARE TO SUBMIT A FINAL REPORT THAT DOCUMENTS WHAT THE FUNDS WERE USED FOR AND ACCOUNTS FINANCIALLY FOR THE EXPENDITURE OF THOSE FUNDS. CHRIS GARBER OFFICER/BOARD SEE PART V false SCHEDULE L, PART V PART IV LINE 1D: CHRIS GARBER IS AN OFFICER AND BOARD MEMBER OF THE FOUNDATION. ALTHOUGH CHRIS GARBER WAS NOT COMPENSATED, HIS SIBLING, JULIE GARBER, IS AN EMPLOYEE OF THE FOUNDATION AND DID EARN COMPENSATION AS THE FOUNDATION'S PROGRAM DIRECTOR. X 6 382211 AVG. FAIR VALUE-GIFT DATE false true false FORM 990 - ORGANIZATION'S MISSION THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. FORM 990, PAGE 6, PART VI, LINE 2 PATTY GRANT MANCHESTER UNIVERSITY EXEC. DIR. TRUSTEE TRUSTEE OF UNIVERSITY CHRIS GARBER MANCHESTER UNIVERSITY VICE PRES. EMPLOYEE EMPLOYEE OF UNIVERSITY CINDY SEITZ MANCHESTER UNIVERSITY TREASURER EMPLOYEE EMPLOYEE OF UNIVERSITY JOE MESSER MANCHESTER UNIVERSITY DIRECTOR EMPLOYEE EMPLOYEE OF UNIVERSITY FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT A DESIGNATED MEETING FOR REVIEW AND APPROVAL PRIOR TO MAILING. 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 CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TERM THAT THEY SERVE. THE MEMBERS SIGN A DECLARATION ACKNOWLEDGING RECEIPT AND COMPLIANCE WITH THE POLICY. WHEN A CONFLICT ARISES, THE PERSON WITH THE CONFLICT DISCLOSES SAID CONFLICT AND IT IS NOTED IN THE MEETING MINUTES. THE PERSON WITH THE CONFLICT MAY NOT VOTE OR PARTICIPATE IN FURTHER DISCUSSIONS ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD CHAIR AND APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 COMMUNITY FOUNDATION OF WABASH COUNTY, 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. ALL INFORMATION IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -159,650 AGENCY FUND REVENUE -53,621 AGENCY FUND EXPENSES 48,925 FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -159,650; AGENCY FUND REVENUE -53,621; AGENCY FUND EXPENSES 48,925