2015-11-13T08:05:35-06:00 2014-12-31 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2014-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 109 EAST CENTRAL AVENUE 3 LAGRANGE IN 46761 LAURA LEMINGS EXECUTIVE DIRECTOR 2604634363 2015-11-02 true DIANE M ZIMMERMAN CPA P00415250 2604222551 2015-11-06 2014 2016-03-07 17:11:31Z LAURA LEMINGS 109 EAST CENTRAL AVENUE 3 LAGRANGE IN 46761 6133068 false X WWW.LCCF.NET X 1991 IN THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION (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 6 31 0 240001 893159 230787 252190 835967 671304 5739 5653 1312494 1822306 237972 345256 0 201836 191580 0 25384 391726 416039 831534 952875 480960 869431 12409532 13497282 81190 90708 12328342 13406574 X THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION (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 168043 80716 64803 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. 146621 60000 48171 SCHOLARSHIPS - SCHOLARSHIP AWARDEES ARE SELECTED ON A COMPETITIVE BASIS THROUGH CAREFUL REVIEW AND SCORING PROCESS OF APLLICATIONS BY MEMBERS OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION ALL-VOLUNTEER SCHOLARSHIP ADVISORY COMMITTE AND BOARD OF DIRECTORS. ALL SCHOLARSHIP APPLICATIONS ARE AVAILABLE ON-LINE DURING THE SCHOLARSHIP SEASON AT WWW.LCCF.NET. IN 2014, THE ORGANIZATION PROVIDED A TOTAL OF 60,000 IN SCHOLARSHIPS TO 80 RECIPIENTS. 96847 39632 31819 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. 356090 164908 107397 COMMUNITY DEVELOPMENT AND RECOGNITION - LAGRANGE COUNTY COMMUNITY FOUNDATION ESTABLISHED A PROGRAM TO RECOGNIZE LOCAL RESIDENTS WHO SUPPORT LAGRANGE COUNTY THROUGH THEIR VOLUNTEER EFFORS. THE FOUNDATION ALSO PROMOTES COMMUNITY DEVELOPMENT THROUGH SUPPORTING PARKS AND LOCAL YOUTH PROGRAMS INCLUDING YOUTH PHILANTHROPY AND LEADERSHIP EDUCATION. 356090 164908 107397 767601 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 6 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 MAHLOM BONTRAGER DIRECTOR 0.50 0.00 X 0 0 0 VICKI GUYAS DIRECTOR 0.50 0.00 X 0 0 0 JAMA KEAFFABER DIRECTOR 0.50 0.00 X 0 0 0 SUE KEENAN DIRECTOR 0.50 0.00 X 0 0 0 CRYSTAL LEU DIRECTOR 0.50 0.00 X 0 0 0 JAYNE PERKINS DIRECTOR 0.50 0.00 X 0 0 0 STEVE SCOTT-WELTY PRESIDENT 0.50 0.50 X X 0 0 0 RHONDA SHARP TREASURER 0.50 0.50 X X 0 0 0 JEFF WIBLE SECRETARY 0.50 0.50 X X 0 0 0 LAURA LEMINGS EXECUTIVE DI 40.00 0.50 X 77934 0 3194 77934 3194 false false false 260 892899 88090 893159 ADMINISTRATIVE FEES 900099 250531 250531 OTHER INCOME 900099 1659 1659 252190 302642 302642 6500 6500 6500 6500 4678577 4309915 368662 368662 368662 260 847 -847 -847 1822306 620852 308295 285256 285256 60000 60000 81128 20282 52733 8113 80083 20020 52054 8009 16929 4233 11004 1692 13440 3360 8736 1344 14713 8828 5885 324843 324843 2061 2061 14862 6689 7430 743 13930 6268 6965 697 16946 11014 4237 1695 7177 1794 4665 718 2329 2329 2901 2176 725 PROGRAM RELATED DISBURSE 10024 10024 OTHER 5232 2354 2616 262 DUES AND SUBSCRIPTIONS 1021 460 511 50 952875 767601 159890 25384 2597 345 993218 771293 50000 1234 4248 4504 117013 113516 5826 3497 11194307 12464538 122500 122500 86836 79371 12409532 13497282 3231 6205 1100 77959 83403 81190 90708 X 4383521 5291051 1942013 2069081 6002808 6046442 12328342 13406574 12409532 13497282 869431 211029 -2228 X X false true X true false X 328749 285293 724616 240001 893159 2471818 328749 285293 724616 240001 893159 2471818 919944 1551874 221457 261795 372365 410144 309142 1574903 4046721 1140722 0.38350 0.40540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 170 45915 943763 true true false true X 12066812 759307 551679 221848 13155950 10226177 107134 1910804 177303 12066812 8995594 554200 800316 123933 10226177 9125476 64280 -42223 151939 8995594 8402081 80455 1176967 534027 9125476 0.39740 0.45360 0.14900 false false 25378 25378 91635 88138 3497 3497 X 1706264 211029 2291 213320 1492944 324843 4519 329362 1822306 628032 628032 324843 324843 952875 SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD FOR OTHERS CONSIST OF AMOUNTS ESTABLISHED AT THE FOUNDATION BY SEPARATE 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 EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2014 AND 2013, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION FILES RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND THE STATE OF INDIANA. WITH FEW EXCEPTIONS THE FOUNDATION IS NO LONGER SUBJECT TO INVESTIGATION BY THE INTERNAL REVENUE SERVICE (IRS) FOR YEARS BEFORE 2011. SCHEDULE D, PAGE 4, PART XI, LINE 4B DECREASE IN VALUE OF BENEFICAL TRUST 4,519 true AUDITOR OF LAGRANGE COUNTY 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 GOV 34985 OPERATIONAL EXPENSES ELIJAH HAVEN CRISIS INTERVENTION 201 S DETROIT ST LAGRANGE IN 46761 351982355 501C3 28919 OPERATIONAL EXPENSES MENNO HOF PO BOX 701 SHIPSHEWANA IN 46565 311135810 501C3 10521 OPERATIONAL EXPENSES LAGRANGE CO PARKS DEPARTMENT 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 20000 PROPERTY ACQUISITION PRARIE HEIGHTS SCHOOL CORP PO BOX 10967 FORT WAYNE IN 46855 351076818 501C3 30000 NEW SOFTBALL FIELD LUTHERAN OUTDOOR MINISTRIES 5215 N 450 W ANGOLA IN 46703 271083539 501C3 6000 SUMMER READING PROGR SHORE MENNONITE CHURCH INC 7235 W 100 N SHIPSHEWANA IN 46565 351954279 501C3 13117 INDIGENT SUPPORT CLOTHES & FOOD BASKET 202 N DETROIT ST LAGRANGE IN 46761 351617581 501C3 25867 FOOD SUPPORT 10 SCHOLARSHIPS 80 60000 SCHEDULE I, PAGE 4, PART IV PART I, LINE 2: EXPLANATION: LAGRANGE COUNTY COMMUNITY FOUNDATION (LCCF) 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 88090 STOCK EXCHANGE false false false FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION (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. FORM 990, PAGE 2, PART III, LINE 4D COMMUNITY DEVELOPMENT AND RECOGNITION - LAGRANGE COUNTY COMMUNITY FOUNDATION ESTABLISHED A PROGRAM TO RECOGNIZE LOCAL RESIDENTS WHO SUPPORT LAGRANGE COUNTY THROUGH THEIR VOLUNTEER EFFORS. THE FOUNDATION ALSO PROMOTES COMMUNITY DEVELOPMENT THROUGH SUPPORTING PARKS AND LOCAL YOUTH PROGRAMS INCLUDING YOUTH PHILANTHROPY AND LEADERSHIP EDUCATION. FORM 990, PAGE 6, PART VI, LINE 1A EXPLANATION: 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 EXPLANATION: 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 EXPLANATION: 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 EXPLANATION: 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. (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) IS KEPT FOR RECORDS. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION DID NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS QUESTION WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. FORM 990, PAGE 6, PART VI, LINE 19 EXPLANATION: LAGRANGE COUNTY COMMUNTIY 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 XI, LINE 9 RECOVERIES OF PRIOR YEAR GRANTS 2,291 DECREASE IN VALUE OF BENEFICAL TRUST -4,519 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 COUNTY COMMUNITY FOUNDATION 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 SCHEDULE R PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: NAME OF RELATED ORGANIZATION: CHARITABLE REMAINDER UNITRUST (1) DIRECT CONTROLLING ENTITY: LAGRANGE COUNTY COMMUNITY FOUNDATION