2014-11-17T09:29:09-06:00 2014-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 317 W FRANKLIN ST ELKHART IN 46516 990 2013-07-01 351826870 MARSHALL COUNTY COMMUNITY FOUNDATION INC MARS 5749355159 2701 N MICHIGAN STREET PLYMOUTH IN 46563 LINDA YODER EXECUTIVE DIRECTOR 5749355159 2014-11-13 1 MARGENE L ZINK P01222961 5742642247 2013 2015-11-30 17:44:51Z LINDA YODER 8262 SR 17 PLYMOUTH IN 46563 29414880 0 X WWW.MARSHALLCOUNTYCF.ORG X 1991 IN TO RECEIVE AND ACCEPT PROPERTY TO BE ADMINISTERED EXCLUSIVELY FOR CHARITABLE PURPOSES, PRIMARILY IN AND FOR THE BENEFIT OF THE PEOPLE OF MARSHALL COUNTY, INDIANA. 28 28 10 35 0 0 725507 553935 219591 0 2537334 2283798 4115 242 3486547 2837975 649183 1966367 0 0 172164 190085 0 0 78935 285408 273444 1106755 2429896 2379792 408079 28632675 30922549 7495693 7392342 21136982 23530207 TO SERVE ALL OF MARSHALL COUNTY, ITS PEOPLE AND ITS FUTURE, THROUGH THE GROWTH AND ADMINISTRATION OF ENDOWMENT FUNDING AND PHILANTHROPY. 0 0 2120529 1966367 -2391 ADMINISTRATION AND ALLOCATION OF FUNDS RECEIVED FOR CHARITABLE PURPOSES, SCHOLARSHIPS, ART, HUMAN SERVICES, EDUCATIONAL AND HEALTH PROGRAMS. 2120529 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 6 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X LINDA YODER 5749355159 2701 N MICHIGAN ST PLYMOUTH IN 46563 BRIAN BAKER DIRECTOR 1.00 X 0 0 0 DR DON BALKA DIRECTOR 1.00 X 0 0 0 KEVIN BERGER DIRECTOR 1.00 X 0 0 0 JOAN HUNT DIRECTOR 1.00 X 0 0 0 GINNY MUNROE DIRECTOR 1.00 X 0 0 0 DON NEWTON DIRECTOR 1.00 X 0 0 0 JENNY BECK SHEEDY DIRECTOR 1.00 X 0 0 0 KAY FINLAY DIRECTOR 1.00 X 0 0 0 KURT GARNER DIRECTOR 1.00 X 0 0 0 JOHN SMALL JR DIRECTOR 1.00 X 0 0 0 DEREK JONES DIRECTOR 1.00 X 0 0 0 BARBARA WINTERS DIRECTOR 1.00 X 0 0 0 JOHN ZEGLIS DIRECTOR 1.00 X 0 0 0 KEVIN BOYER DIRECTOR 1.00 X 0 0 0 TIM HARMAN DIRECTOR 1.00 X 0 0 0 CONNIE LEMLER DIRECTOR 1.00 X 0 0 0 AMY MIDDAUGH DIRECTOR 1.00 X 0 0 0 PAUL NYE DIRECTOR 1.00 X 0 0 0 MICHAEL OVERMYER DIRECTOR 1.00 X 0 0 0 BETH STYERS DIRECTOR 1.00 X 0 0 0 DON THOMPSON DIRECTOR 1.00 X 0 0 0 RON ZELTWANGER DIRECTOR 1.00 X 0 0 0 SCOTT JOYNER DIRECTOR 1.00 X 0 0 0 DAVID BAILEY DIRECTOR 1.00 X 0 0 0 LOUISE MASON PAST CHAIRMAN 2.00 X 0 0 0 CAROLYN KLINE SECRETARY 2.00 X X 0 0 0 RICHARD PARKER ASST TREASURER 2.00 X X 0 0 0 JARED WEIDNER TREASURER 2.00 X X 0 0 0 PATTI KITCH VICE CHAIRMAN 2.00 X X 0 0 0 JERRY GATES CHAIRMAN 2.00 X X 0 0 0 LINDA YODER EXECUTIVE DIRECTOR 30.00 X 76542 0 4256 76542 0 4256 0 0 0 0 THE NORTHERN TRUST COMPANY 50 S LASALLE STREET CHICAGO IL 60675 INVESTMENT MANAGEMENT SERVICES 139477 1 553935 63958 553935 624147 624147 28236556 26574272 2633 1662284 -2633 1659651 -2633 1662284 MISCELLANEOUS REVENUE 900099 242 242 242 2837975 -2391 0 2286431 1720977 1720977 245390 245390 53497 17843 18881 16773 115266 38710 65649 10907 2541 851 1273 417 6473 2169 3242 1062 12308 4124 6165 2019 18422 6173 9227 3022 139477 46739 69860 22878 17427 5840 8729 2858 2059 690 1031 338 19472 6525 9753 3194 6759 2264 3386 1109 4331 1451 2170 710 4427 1484 2217 726 2482 832 1243 407 5074 1700 2542 832 SPECIAL EVENTS 35305 11831 17683 5791 MISCELLANEOUS 8715 2920 4365 1430 DUES AND MEMBERSHIP 4940 1655 2475 810 DONOR DEVELOPMENT 2367 2367 2187 361 541 1285 2429896 2120529 230432 78935 456695 200 56041 12985 31026 5138 5242 27496 21243 11368 6253 26858964 4018184 1275109 26792732 12416 12871 28632675 30922549 20747 76548 99037 123478 1120 1120 7191196 7374789 0 7495693 7392342 X 20416610 22887196 720372 643011 21136982 23530207 28632675 30922549 X 408079 1379851 11249 594046 X 0 1 X 1 0 X 439259 1400760 1364178 725507 553935 4483639 439259 1400760 1364178 725507 553935 4483639 1595987 2887652 548784 702781 476894 572265 624147 2924871 12676 5659 2801 4115 242 25493 7434003 972395 0.38840 0.42120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52 18023 85272 2050894 1 1 0 1 X 19010481 182483 2810219 606258 35 103450 21293440 16910735 369492 2113618 323603 100 59661 19010481 17363213 368681 -116395 641402 6470 56892 16910735 14521985 235595 2963306 301850 1412 54411 17363213 12853659 220678 1833846 331587 10868 43743 14521985 1.00000 0 0 5425 1223 4202 22071 20020 2051 6253 COMMON TRUST FUNDS 26792732 F 26792732 X 3649410 1379851 11249 233290 1624390 2025020 812955 812955 2837975 1256185 11249 222097 233346 1022839 1407057 1407057 2429896 PART IV, LINE 2B: AGENCY FUNDS (FUNDS HELD FOR OTHERS) DESCRIBED IN ASC 958-605 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF DONOR-RESTRICTED ENDOWMENT FUNDS FOR WHICH THE ORGANIZATION HAS BEEN GRANTED VARIANCE POWER. THE DONOR-RESTRICTED FUNDS HAVE BEEN OPENED BY INDIVIDUALS OR ORGANIZATIONS IN MARSHALL COUNTY TO PROVIDE SELF SUPPORT, SCHOLARSHIPS, AND INCOME TO OTHER NOT-FOR-PROFIT ORGANIZATIONS. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTERPRISE TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE ORGANIZATION'S 2010 THROUGH 2012 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 11,193. MANAGEMENT FEE 222,097. PART XI, LINE 4B - OTHER ADJUSTMENTS: AGENCY FUNDS (FUNDS HELD FOR OTHERS) DESCRIBED IN ASC 958-605 ADJUSTMENT 812,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: MANAGEMENT FEE 222,097. PART XII, LINE 4B - OTHER ADJUSTMENTS: AGENCY FUNDS (FUNDS HELD FOR OTHERS) DESCRIBED IN ASC 958-605 ADJUSTMENT 1,407,057. 1 ANCILLA COLLEGE 9601 UNION RD PLYMOUTH IN 46563 356071917 501(C)(3) 61498 ANNUAL DISTRIBUTIONS ANTIQUARIAN & HISTORICAL SOCIETY OF CULVER INC PO BOX 125 CULVER IN 46511 352030693 501(C)(3) 26714 ANNUAL DISTRIBUTIONS AND GRANT FOR VISITOR'S CENTER ARGOS DOLLARS FOR SCHOLARS 19757 IRONWOOD RD ARGOS IN 46501 237039405 501(C)(3) 14695 ANNUAL DISTRIBUTIONS BLESSINGS IN A BACKPACK 4121 SHELBYVILLE RD LOUISVILLE KY 40207 261964620 501(C)(3) 5000 GRANT FOR AFTERSCHOOL PROGRAMS BOYS & GIRLS CLUB OF MARSHALL COUNTY 314 E JEFFERSON ST PLYMOUTH IN 46563 351955489 501(C)(3) 21695 ANNUAL DISTRIBUTIONS AND GRANTS FOR FEASIBILITY STUDY AND SUMMER PROGRAMS BREMEN DOLLARS FOR SCHOLARS PO BOX 144 BREMEN IN 46506 061250488 501(C)(3) 29511 ANNUAL DISTRIBUTION AND SCHOLARSHIPS CENTER FOR HOSPICE & PALLIATIVE CARE 4215 EDISON LAKES PKWY STE 140 MISHAWAKA IN 46545 310952866 501(C)(3) 5254 ANNUAL DISTRIBUTIONS CITY OF PLYMOUTH 124 N MICHIGAN ST PLYMOUTH IN 46563 356001166 501(C)(3) 51033 ANNUAL DISTRIBUTIONS AND GRANTS FOR PARKS COMMUNITY HOSPITAL OF BREMEN FOUNDATION INC 1020 HIGH RD PO BOX 8 BREMEN IN 46506 351813755 501(C)(3) 996130 ANNUAL DISTRIBUTIONS AND CLOSURE OF FUNDS CULVER BUILDING TRADES CORPORATION PO BOX 231 CULVER IN 46511 351761116 501(C)(3) 5098 ANNUAL DISTRIBUTION ENCORE PERFORMING ARTS 1305 W HARRISON ST PLYMOUTH IN 46563 912104752 501(C)(3) 8221 ANNUAL DISTRIBUTIONS AND GRANTS FOR PERFORMING ARTS FIRST UNITED CHURCH OF CHRIST BREMEN 323 S CENTER ST PO 222 BREMEN IN 46506 356007177 501(C)(3) 10095 ANNUAL DISTRIBUTIONS AND GRANTS FOR MINISTRY PROGRAMS, WOMEN'S RETREAT AND EDUCATION, SOUND SYSTEM EQUIPMENT, AND BUILDING IMPROVEMENTS. FIRST UNITED METHODIST CHURCH 400 NORTH MICHIGAN STREET PLYMOUTH IN 46563 350999996 501(C)(3) 11005 ANNUAL DISTRIBUTION AND GRANT FOR PURCHASE OF EQUIPMENT HOLY FAMILY FOUNDATION FOR CATHOLIC EDUCATION PO BOX 37 WALNUT STREET MONTEREY IN 46960 351686193 501(C)(3) 5070 ANNUAL DISTRIBUTION LAKE MAXINKUCKEE ENVIRONMENTAL COUNCIL 116 N MAIN ST PO BOX 187 CULVER IN 46511 350919825 501(C)(3) 10200 ANNUAL DISTRIBUTIONS AND GRANT FOR SEDIMENT CORE SAMPLING MARSHALL COUNTY HISTORICAL SOCIETY 123 N MICHIGAN STREET PLYMOUTH IN 46563 237098815 501(C)(3) 14903 ANNUAL DISTRIBUTION MARSHALL COUNTY NEIGHBORHOOD CENTER 402 GARRO STREET PO BOX 353 PLYMOUTH IN 46563 351539175 501(C)(3) 16500 ANNUAL DISTRIBUTION AND GRANT FOR PURCHASE OF CARGO VAN MEMORIAL HEALTH FOUNDATION 615 N MICHIGAN ST SOUTH BEND IN 46617 351536129 501(C)(3) 10000 ANNUAL DISTRIBUTIONS PLYMOUTH COMMUNITY SCHOOL CORPORATION 611 BERKLEY STREET PLYMOUTH IN 46563 351101903 501(C)(3) 21030 GRANTS FOR EDUCATIONAL PROGRAMS AND SCHOLARSHIPS POTAWATOMI PARK INC 16998 STATE ROAD 331 TIPPECANOE IN 46570 351547849 501(C)(3) 10617 QUARTERLY DISTRIBUTIONS RAY L PRICE FOUNDATION PO BOX 359 PLYMOUTH IN 46563 237115879 501(C)(3) 15544 ANNUAL DISTRIBUTION AND GRANT FOR PARK MAINTENANCE THE FOUNDATION OF SAINT JOSEPH'S REGIONAL MEDICAL CENTER INC 837 CEDAR STREET SUITE 350 SOUTH BEND IN 46617 351654543 501(C)(3) 57671 ANNUAL DISTRIBUTION TRITON SCHOOL CORPORATION 100 TRITON DRIVE BOURBON IN 46504 351072224 501(C)(3) 13015 GRANTS FOR EDUCATIONAL PROGRAMS AND MATERIALS UNITED WAY OF MARSHALL COUNTY 2701 N MICHIGAN ST PLYMOUTH IN 46563 237220922 501(C)(3) 28147 DISTRIBUTIONS, DONATIONS, AND PAYROLL GRANTS VETERANS THERAPEUTIC CENTER 301 S WALNUT MENTONE IN 46539 454403650 501(C)(3) 30000 ANNUAL DISTRIBUTION AND GRANT FOR THERAPEUTIC ARTS PROGRAM WOMEN'S CARE CENTER 224 N MICHIGAN ST PLYMOUTH IN 46563 351609945 501(C)(3) 19000 GRANTS FOR BUILDING REPAIRS AND RENOVATIONS 26 0 SCHOLARSHIPS 148 245390 PART I, LINE 2: GRANT MONEY IS USED FOR PURPOSES DEFINED IN EACH INDIVIDUAL FUND AGREEMENT. THE VICE PRESIDENT OF OPERATIONS AND EXECUTIVE DIRECTOR REVIEW REQUESTS FOR GRANTS WHEN SUBMITTED. X 6 63790 FMV X PROJECTOR SCR 1 168 PURCHASE PRICE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION OBTAINS THE 990 FROM THE PAID TAX PREPARER. THE ORGANIZATION'S AUDIT AND STEWARDSHIP COMMITTEE REVIEWS THE 990. IF THE AUDIT AND STEWARDSHIP COMMITTEE HAS COMMENTS, IT GIVES THEM TO THE TAX PREPARER. AFTER THE AUDIT AND STEWARDSHIP COMMITTEE AND THE TAX PREPARER FINALIZE A DRAFT OF THE 990, THE DRAFT IS IS SENT VIA E-MAIL OR VIA UNITED STATES POSTAL SERVICE FOR THOSE BOARD MEMBERS WHO DO NOT HAVE EMAIL ACCOUNTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST. STAFF AND BOARD MEMBERS ARE REQUIRED TO SIGN NEW CONFLICT OF INTEREST FORMS EVERY YEAR. THE ORGANIZATION THEN COMPILES A LIST AND THE LIST IS GIVEN TO THE CHAIRMAN OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DECIDED DURING INITIAL EMPLOYMENT OR AT THE TIME OF ANNUAL REVIEW. THE EXECUTIVE DIRECTOR IS EVALUATED ON GOALS THAT ARE SET AT THE BEGINNING OF THE YEAR, AND ON OVERALL PERFORMANCE. THE BOARD OF DIRECTORS RECEIVE EVALUATION FORMS SO THAT EVERYONE CAN GIVE INPUT. THE EVAULATION FORMS ARE GATHERED BY THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE ANALYZES THE EVAULATIONS AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD THEN MEETS AND DICUSSES THE RECOMMENDATION, UNTIL COMPENSATION IS AGREED UPON, FOR BOTH THE BONUS AWARDED FOR MEETING SET GOALS, AND FOR COST OF LIVING INCREASE. THE BOARD PRESIDENT THEN MEETS WITH THE EXECUTIVE DIRECTOR AND GOES OVER THE EVALUATION AND COMPENSATION SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL OR UNITED STATES POSTAL SERVICE. FORM 990, PART XI, LINE 9: DONATED SERVICES AND USE OF FACILITIES -11,249. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 11,193. AGENCY FUNDS (FUNDS HELD FOR OTHERS) REVENUE ADJUSTMENT -812,955. AGENCY FUNDS (FUNDS HELD FOR OTHERS) EXPENSE ADJUSTMENT 1,407,057.