2015-10-21T15:43:23-05:00 2014-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2014-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 W ERIK WEBER PRESIDENT 2609250311 2015-10-19 true PATRICK W BURKEY P00444925 7652847554 2015-10-19 2014 2016-02-25 16:41:14Z W ERIK WEBER PO BOX 111 700 S MAIN ST AUBURN IN 467060111 6924213 false X WWW.CFDEKALB.ORG X 1996 IN DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. 15 15 10 200 0 794433 851009 208215 222784 413648 973694 -73370 -14029 1342926 2033458 486546 461386 0 235873 231652 0 44420 389668 527061 1112087 1220099 230839 813359 14041958 15010388 1813813 2462904 12228145 12547484 X DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. false false 473873 297371 129195 GRANTING PROGRAM: THE DEKALB COUNTY COMMUNITY FOUNDATION, INC. IS PRIMARILY AN ASSET BUILDER AND GRANT MAKER. ITS GRANTING PROGRAM'S PURPOSE IS TO IMPROVE THE QUALITY OF LIFE IN DEKALB COUNTY, INDIANA. FUNDS ARE GRANTED OUT OF THE INCOME EARNED BY VARIOUS CHARITABLE ENDOWMENT FUNDS HELD BY THE FOUNDATION TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVICE DEKALB COUNTY. THE FOUNDATION ALSO GRANTS FROM SEVERAL NONPERMANENT FUNDS TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. IN 2014 OVER 160 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 250344 152995 93094 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE DEKALB COUNTY COMMUNITY FOUNDATION. IN 2014, HIGH SCHOOL SENIORS FROM DEKALB COUNTY RECEIVED SCHOLARSHIP GRANTS FROM VARIOUS SCHOLARSHIP FUNDS HELD BY THE FOUNDATION FOR COLLEGE EDUCATION. SEE SCHEDULE I, PART III OF THIS FORM 990 FOR MORE INFORMATION. 60843 11020 495 LEARNING LINK IS AN EDUCATION INITIATIVE OF DEKALB COUNTY COMMUNITY FOUNDATION FOCUSED ON RAISING THE LEVEL OF EDUCATION IN DEKALB COUNTY, INDIANA. WITH A VISION OF WORKING TOGETHER THROUGH CONTINUOUS LEARNING TO IMPROVE THE QUALITY OF LIFE FOR ALL, LEARNING LINK PROVIDES A FRAMEWORK FOR COMMUNITY AND EDUCATIONAL PROGRAM LEADERS TO WORK TOGETHER, ALIGNING AROUND COMMON GOALS AND SHARED MEASURES. 785060 true true false false false true false false false true true false false false true true false true false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 12 0 true 10 true false false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false IN X X WENDY OBERLIN 2609250311 700 S MAIN ST AUBURN IN 46706 W ERIK WEBER PRESIDENT 2.00 X X 0 0 0 HOLLY ALBRIGHT VICE PRESIDE 2.00 X X 0 0 0 TRENTON STUCKEY TREASURER 2.00 X X 0 0 0 MATTHEW A BECHDOL SECRETARY 2.00 X X 0 0 0 MARCIA K WELLER ADVISOR 1.00 X 0 0 0 MICHAEL W HASSELMAN DIRECTOR 1.00 X 0 0 0 DON B HOLLMAN DIRECTOR 1.00 X 0 0 0 IAN A MERCER DIRECTOR 1.00 X 0 0 0 VANESSA STERLING DIRECTOR 1.00 X 0 0 0 KEN MCCRORY DIRECTOR 1.00 X 0 0 0 TERRY RAYLE DIRECTOR 1.00 X 0 0 0 MELISSA ESHBACH DIRECTOR 1.00 X 0 0 0 WAYNE FUNK DIRECTOR 1.00 X 0 0 0 MICHAEL PAYNE DIRECTOR 1.00 X 0 0 0 DENNIS POST DIRECTOR 1.00 X 0 0 0 KATHIE SWAIM DIRECTOR 1.00 X 0 0 0 WENDY J OBERLIN EXECUTIVE DI 40.00 X 72723 0 2182 72723 2182 false false false 851009 13286 851009 ADMINISTRATION FEES 561000 222784 222784 222784 452194 452194 5412255 4861418 29337 550837 -29337 521500 521500 MISCELLANEOUS 561000 150 150 STEININGER DISCOUNT ON PLEDGE -1574 -1574 DISCOUNT ON PLEDGES RECEIVABL -12605 -12605 -14029 2033458 208755 973694 302749 302749 158637 158637 72723 36362 14545 21816 138287 87854 46772 3661 3815 3704 105 6 16827 9503 5786 1538 222583 1059 221524 29970 14985 9291 5694 74840 92 74748 36877 36877 7866 4388 2261 1217 4000 2232 1061 707 17338 17338 17367 8684 5123 3560 2108 1065 678 365 4108 1478 1578 1052 12266 6133 3802 2331 3766 2526 620 620 MISCELLANEOUS 80985 80985 DEVELOPMENT 11801 7816 2351 1634 MEMBERSHIP & SUBSCRIPTION 1186 593 374 219 1220099 785060 390619 44420 200 200 986765 1239839 311536 337205 3166 7361 834810 53168 152214 781642 12588077 12644141 14041958 15010388 98066 5033 130935 153932 347066 1584812 1956873 1813813 2462904 X 725386 244279 1810397 2150291 9692362 10152914 12228145 12547484 14041958 15010388 X 813359 -470138 -23882 X false true X true false X 643695 1132873 315071 794433 793540 3679612 643695 1132873 315071 794433 793540 3679612 927215 2752397 294551 341676 273279 358215 897246 2164967 5844579 208755 0.47090 0.40280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 63745 23615 795245 true true 12742456 738178 777481 190768 12323362 11697771 593638 1504803 289611 585894 178135 12742340 10403816 373969 1594947 203533 287554 183874 11697771 10893041 323316 -328828 258474 225239 10403816 9795833 371870 1161395 207402 228655 10893041 0.22960 0.59560 0.17480 false false 54000 54000 651673 3044 648629 129137 50124 79013 781642 ASSETS HELD FOR OTHER AGENCIES 1574473 LONG-TERM DEBT 350000 GIFT ANNUITY RESERVE 32400 1956873 X 1487235 -470138 -470138 1957373 76085 76085 2033458 1167896 1167896 52203 52203 1220099 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT DEKALB COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM DEKALB COUNTY, AND GIVING CITIZENS OF DEKALB COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. 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 4B AGENCY FUND REVENUE 76,426 TRUST REVENUE -341 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 52,446 TRUST EXPENSES -243 true AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 19746 ANNUAL DISTRIBUTION AUBURN PRESBYTERIAN CHURCH 111 W TWELFTH ST PO BOX 448 AUBURN IN 46706 350957077 501C3 25000 ANNUAL DISTRIBUTION BUTLER EARLY EDUCATION CENTER 408 E WASHINGTON PO BOX 397 BUTLER IN 467210397 351657685 501C3 5813 GENERAL SUPPORT DEKALB ASSOC FOR DEVELOPMENTALLY DISABLED/ALLIANCE INDUSTRIES 901 E QUINCY ST GARRETT IN 46738 350944267 501C3 8000 OPERATING EXPENSES DEKALB HUMANE SOCIETY INC 5221 US HWY 6 BUTLER IN 46721 351362542 501C3 12200 ANNUAL DISTRIBUTION JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 5750 STAFF TRAINING/DISTR YMCA OF DEKALB COUNTY INC 310 N MAIN ST AUBURN IN 46706 350868958 501C3 13938 PROGRAM FUNDING YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 10649 GENERAL SUPPORT ASCENSION LUTHERAN CHURCH 8811 ST JOE ROAD FORT WAYNE IN 46835 351418231 501C3 5190 GENNERAL SUPPORT AUBURN POLICE DEPARTMENT PO BOX AUBURN IN 46706 356000943 GOV 7500 TRAINING FACILITY BOOMERAG BACKPACKS INC 4616 E DUPONT RD SUITE C FORT WAYNE IN 46825 800570852 501C3 9400 GENERAL SUPPORT GARRETT PUBLIC LIBRARY 107 W HOUSTON ST GARRETT IN 46738 356001499 501C3 21450 GENERAL SUPPORT JUNIOR ACHIEVEMENT SERVING EAST CENTRAL DEKALB 3790 COUNTY RD 59 BUTLER IN 46721 350922731 501C3 33000 GENERAL SUPPORT 13 ARTS & CULTURE 4 2725 SCHOLARSHIPS 22 152995 COMMUNITY DEVELOPMENT 1 66 EDUCATIONAL 2 851 HUMAN SERVICES 1 2000 SCHEDULE I, PAGE 1, PART I, LINE 2 DEKALB COUNTY COMMUNITY FOUNDATION, INC. REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN ONE YEAR OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. FORM 990 - ORGANIZATION'S MISSION DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND THEN REVIEWED BY THE FOUNDATION'S ACCOUNTING DEPARTMENT. WHEN THE 990 IS FINALIZED, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. 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 THEN CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TWO-YEAR TERM THAT THEY SERVE. STAFF MEMBERS REVIEW THE POLICY ANNUALLY. AFTER BOARD, VOLUNTEERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY, THEY SIGN A DECLARATION ACKNOWLEDGING THE RECEIPT OF THE POLICY AND THEY AGREE TO DISCLOSE CONFLICTS AS REQUIRED BY THE POLICY. WHEN A CONFLICT ARISES IN AN OFFICIAL ACTION BY A COMMITTEE OR THE BOARD OF DIRECTORS, THE PERSON WITH THE CONFLICT DISCLOSES THE CONFLICT AND THE DISCLOSURE IS NOTED IN THE MINUTES OF THE MEETING. THE PERSON WITH THE CONFLICT MAY BRIEFLY ADDRESS THE BOARD OF DIRECTORS OR COMMITTEE AND MAY ANSWER QUESTIONS TO PROVIDE KNOWLEDGE THAT MAY BE OF BENEFIT TO THE OTHER MEMBERS. HE OR SHE THEN ABSTAINS FROM FURTHER DISCUSSION AND VOTING. FORM 990, PAGE 6, PART VI, LINE 15A DETERMING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. THIS PROCESS IS CARRIED OUT ON AN ANNUAL BASIS, 2014 BEING THE LATEST YEAR FOR WHICH THIS WAS DONE. FORM 990, PAGE 6, PART VI, LINE 15B DETERMING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 DEKALB 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, 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. FORM 990 IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. FORM 990, PART XI, LINE 9 AGENCY FUND REVENUE -76,426 TRUST REVENUE 341 AGENCY FUND EXPENSES 52,446 TRUST EXPENSES -243 DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 11A NA false ROBERT E BEATY CHARITABLE RMD ROBERT E BEATY CHARITABLE RMD PO BOX 111 AUBURN IN 467060111 207162213 ANNUITY IN NA TRUST false false false false false false false false false false false false false false false false false false false false