2014-11-17T10:42:04-06:00 2014-06-30 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2013-07-01 356086777 KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC KOSC 5742671901 102 E MARKET ST WARSAW IN 465802806 SUZANNE M LIGHT EXECUTIVE DIRECTOR 5742671901 2014-11-10 true PATRICK W BURKEY P00444925 7652847554 2014-11-11 2013 2015-11-30 17:44:51Z SUZANNE M LIGHT 102 E MARKET ST WARSAW IN 46580 16027580 false X WWW.KCFOUNDATION.ORG X 1968 IN PART III, LINE 1: THE MISSION OF THE COMMUNITY FOUNDATION: BY BRINGING CARING PEOPLE AND CHARITABLE ENDEAVORS TOGETHER, WE MAKE DONOR DREAMS SHINE FOR THE GOOD OF OUR COMMUNITY. WE DO THIS BY: 1) SERVING AS THE VEHICLE FOR DONORS' CHARITABLE DREAMS, 2) AWARDING GRANTS TO CHARITABLE PROJECTS AND ORGANIZATIONS, 3) ADDRESSING COMMUNITY NEEDS AS A CATALYST AND CONVENER. 23 23 10 243 0 2193144 2163298 659884 737871 3669055 2764475 2847 14100 6524930 5679744 1734603 2586756 0 483377 545469 0 275130 995809 1126983 3213789 4259208 3311141 1420536 44536243 49577778 2555245 2893710 41980998 46684068 X PART III, LINE 1: THE MISSION OF THE COMMUNITY FOUNDATION: BY BRINGING CARING PEOPLE AND CHARITABLE ENDEAVORS TOGETHER, WE MAKE DONOR DREAMS SHINE FOR THE GOOD OF OUR COMMUNITY. WE DO THIS BY: 1) SERVING AS THE VEHICLE FOR DONORS' CHARITABLE DREAMS, 2) AWARDING GRANTS TO CHARITABLE PROJECTS AND ORGANIZATIONS, 3) ADDRESSING COMMUNITY NEEDS AS A CATALYST AND CONVENER. false false 2035429 1931589 539248 GRANTMAKING - AWARDED OVER 500 GRANTS TOTALING OVER 1.9 MILLION TO NONPROFITS AND CHARITABLE PROJECTS IN THE AREAS OF HUMAN SERVICES (34%), CIVIC PROJECTS (28%), EDUCATION (11%), THE ENVIRONMENT (11%), HEALTH (7%), RECREATION (6%) AND ARTS & CULTURE (3%). 537764 466110 169261 SCHOLARSHIPS - AWARDED EDUCATIONAL SCHOLARSHIPS TO STUDENTS PURSUING COLLEGE, UNIVERSITY OR TRADE SCHOOL EDUCATION (466,110 TO 201 AREA STUDENTS). 201926 189057 29362 GOOD SAMARITAN - BENEVOLENT ASSISTANCE TO 574 AREA RESIDENTS EXPERIENCING FINANCIAL CRISIS DUE TO A MEDICAL CONDITION (189,057 IN 1,522 AWARDS). 2775119 true true false false false true false false false true true false false true true true false true 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 true true false false true 18 0 10 true false false false false false false true 1 false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true false false IN X X SUZANNE M LIGHT 5742671901 102 E MARKET STREET WARSAW IN 46580 X CEANEH ALEXIS BOARD MEMBER 0.15 X 0 0 0 RONALD BAUMGARTNER BOARD MEMBER 0.27 X 0 0 0 ROBERT BISHOP BOARD MEMBER 0.25 X 0 0 0 JERRY CLEVENGER FINANCE CHAI 0.39 X 0 0 0 KEVIN DEARDORFF BOARD MEMBER 0.35 X 0 0 0 JENNIFER HOLLAR BOARD MEMBER 0.20 X 0 0 0 ZOE HOWARD BOARD MEMBER 0.74 X 0 0 0 MICHAEL KINSEY BOARD MEMBER 0.11 X 0 0 0 DANA KRULL BOARD MEMBER 0.13 0.00 X 0 0 0 VERN LANDIS BOARD MEMBER 0.54 X 0 0 0 SALLY MAHNKEN BOARD MEMBER 0.70 0.00 X 0 0 0 RONALD MANAHAN BOARD MEMBER 0.16 0.12 X 0 0 0 JAMES MCFADDEN VICE-PRESIDE 0.64 X X 0 0 0 ALLISON MCSHERRY BOARD MEMBER 0.52 X 0 0 0 MARLENE MULERO-BETANCES BOARD MEMBER 0.33 X 0 0 0 ROB PARKER SECRETARY 0.48 X X 0 0 0 JON ROBERTS BOARD MEMBER 0.15 X 0 0 0 CHRISTINE SANDS BOARD MEMBER 0.23 X 0 0 0 STEVE SNYDER TREASURER 0.44 X X 0 0 0 SHARON SOMMERS BOARD MEMBER 0.56 X 0 0 0 KIP TOM BOARD MEMBER 0.06 X 0 0 0 JOHN WARREN BOARD MEMBER 0.24 X 0 0 0 JERRY YEAGER PRESIDENT 0.70 X X 0 0 0 SUZANNE LIGHT EXECUTIVE DI 41.25 1.17 X 117660 0 9280 117660 9280 1 false false false 2163298 310372 2163298 ADMINISTRATIVE FEES 561000 737871 737871 737871 1517812 1517812 11594499 10347836 1246663 1246663 1246663 OTHER INCOME 900099 14100 14100 14100 5679744 751971 2764475 1931589 1931589 655167 655167 139442 28968 81812 28662 337028 77517 139087 120424 34386 7158 14380 12848 34613 7758 15855 11000 654538 654538 11523 11523 9800 9800 144512 144512 13357 10193 3164 51616 2888 2888 45840 24391 9018 9197 6176 26198 5656 16035 4507 36574 36574 12290 3083 5508 3699 13945 4181 5841 3923 40498 10159 18150 12189 1563 1563 PROGRAM EXPENSES 31977 31977 MEMBERSHIPS/SUBSCRIPTIONS 22154 22154 DEVELOPMENT EXPENSES 20683 20683 MISCELLANEOUS 11364 9349 2015 4259208 2775119 1208959 275130 1010 1622 1094643 1039487 269697 273712 275 275 32990 18877 1505496 600056 935875 905440 38470620 43343390 3731133 3994975 44536243 49577778 101882 74709 625301 637838 1828062 2181163 2555245 2893710 X 38040809 42479649 3940189 4204419 41980998 46684068 44536243 49577778 X 1420536 3378107 -95573 X false true X true false X 8268583 3277057 2544117 2193144 2163297 18446198 8268583 3277057 2544117 2193144 2163297 18446198 8639149 9807049 1031474 1065498 1050246 1269551 1517812 5934581 24380779 751971 0.40220 0.38670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48 1 1036693 39 1266855 456 7355494 12912 true true 34270574 541081 5578027 1126447 26891 652597 38583747 31297972 608208 4126314 1145493 14115 602312 34270574 31351186 1543711 188365 1234409 6500 544381 31297972 24884700 2739291 5324552 1059474 223 537660 31351186 22616400 451768 3354577 1059216 478829 24884700 1.00000 false false 119200 15000 134200 405800 770447 437076 739171 195049 162980 32069 905440 CHARITABLE REMAINDER TRUST 3930707 CASH SURRENDER VALUE OF LIFE INS 58150 INTEREST AND DIVIDENDS RECEIVABLE 6118 3994975 AGENCY ENDOWMENTS 2161318 ANNUITY RESERVES 19845 2181163 X 8890962 3378107 259775 3637882 5253080 426664 426664 5679744 4187892 4187892 71316 71316 4259208 SCHEDULE D, PAGE 2, PART V, LINE 4 THE COMMUNITY FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO AWARD GRANTS FOR 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 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 2010, 2011, AND 2012 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 ANNUITY PAYMENTS/SPLIT INTEREST CHANGE 259,775 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUES 426,664 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 71,316 SCHEDULE D, PAGE 4, PART XIII SCHEDULE D, PART V, LINE 1G - THE COMMUNITY FOUNDATION HAS VARIANCE AUTHORITY ON ALL OF ITS FUNDS. FOLLOWING SFAS117 CLASSIFICATIONS, THE COMMUNITY FOUNDATION HAS RECORDED THE MAJORITY OF OUR ASSETS AS UNRESTRICTED. ONLY PLEDGES RECEIVABLE AND CHARITABLE REMAINDER TRUSTS ARE NOT UNRESTRICTED AND THEREFORE ARE CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS INSTEAD. EVEN THOUGH MOST OF THE COMMUNITY FOUNDATION'S ASSETS ARE CLASSIFIED AS UNRESTRICTED, THE MAJORITY OF COMMUNITY FOUNDATION FUNDS ARE HELD IN PERMANENT ENDOWMENT FUNDS AND ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF GRANT REVENUE FOR OUR COMMUNITY. true 2ND MILE ADVENTURES INC PO BOX 733 WINONA LAKE IN 46590 260293304 501C3 75000 2ND MILE MISSIONS AKRON CHURCH OF GOD PO BOX 66 AKRON IN 469100066 350886821 501C3 50000 SUPPORT OF DAY CARE ANIMAL WELFARE LEAGUE PO BOX 1906 WARSAW IN 46581 351782336 501C3 19209 GENERAL SUPPORT ANTHONY WAYNE AREA COUN BOY SCOUTS 8315 WEST JEFFERSON BOULEVARD FORT WAYNE IN 46804 350876343 501C3 5833 WARSAW AREA SUPPORT ATWOOD ALDERSGATE UNITED METHODIST PO BOX 93 ATWOOD IN 46502 351559017 501C3 6713 GENERAL SUPPORT BAKER YOUTH CLUBS 765 W MARKET STREET WARSAW IN 46580 350888006 501C3 64060 GENERAL SUPPORT CANCER SERVICES OF NE IN 6316 MUTUAL DRIVE FORT WAYNE IN 46825 350965609 501C3 7500 CLIENT ADVOCATE CARDINAL SERVICES INC OF INDIANA 504 N BAY DRIVE WARSAW IN 46580 356005615 501C3 5297 GENERAL SUPPORT CASA OF KOSCIUSKO COUNTY INC 121 N LAKE STREET WARSAW IN 46580 351944123 501C3 7255 GENERAL SUPPORT CHRISTIAN PERFORMING ARTISTS FELLOW PO BOX 700 WINONA LAKE IN 46590 541296085 501C3 25333 MASTERWORKS PROGRAM CLAY TOWNSHIP FIRE DEPARTMENT PO BOX 71 CLAYPOOL IN 46510 351479072 GOV 15000 REPLACE AIR PACKS COMBINED COMMUNITY SERVICES 1195 MARINERS DRIVE WARSAW IN 46582 351615506 501C3 5319 GENERAL SUPPORT DIOCESE OF FORT WAYNE-SOUTH BEND PO BOX 390 FORT WAYNE IN 468010390 350876373 501C3 8000 BISHOP'S APPEAL ETNA GREEN UNITED METHODIST CHURCH PO BOX 161 ETNA GREEN IN 46524 351582803 501C3 6713 GENERAL SUPPORT FIRST UNITED METHODIST CHURCH 179 S INDIANA ST WARSAW IN 46580 350876369 501C3 14468 COMMUNITY CLOSET GLOBAL DISCIPLES 315 W JAMES ST STE 202 LANCASTER PA 17603 232854114 501C3 7500 GENERAL SUPPORT GRACE COLLEGE & SEMINARY 200 SEMINARY DRIVE WINONA LAKE IN 46590 350868095 501C3 594514 CAPITAL/GEN. SUPPORT GRACE VILLAGE RETIREMENT COMMUNITY 337 GRACE VILLAGE DRIVE WINONA LAKE IN 46590 351447417 501C3 7667 GENERAL SUPPORT GREENVILLE COLLEGE 315 E COLLEGE AVE GREENVILLE IL 62246 370681530 501C3 10300 GENERAL SUPPORT HABITAT FOR HUMANITY OF KOS COUNTY PO BOX 1913 WARSAW IN 46581 351830351 501C3 21017 LAND PURCHASE HEARTLINE PREGNANCY CENTER INC 1515 PROVIDENT DR STE 180 WARSAW IN 46580 351620996 501C3 11778 GENERAL SUPPORT HOUSING OPPORTUNITIES OF WARSAW IN PO BOX 387 MILFORD IN 46542 352024026 501C3 8813 GENERAL SUPPORT JUNIOR ACHIEVEMENT OF NORTHERN IN 601 NOBLE DRIVE FORT WAYNE IN 46825 350922731 501C3 11951 GENERAL SUPPORT KOOSCIUSKO LITERACY SERVICES INC 201 N UNION STREET WARSAW IN 46580 351900716 501C3 9808 YOUTH PROGRAMS KOSCIUSKO COMMUNITY YMCA 1401 E SMITH STREET WARSAW IN 46582 351068182 501C3 61588 GENERAL SUPPORT KOSCIUSKO COUNTY COUNCIL ON AGING & AGED INC 800 NORTH PARK AVENUE WARSAW IN 46580 351451472 501C3 8053 PHONE EQUIPMENT KOSCIUSKO COUNTY EDUCATIONAL DEV PO BOX 174 WARSAW IN 46581 274939514 501C3 11500 GENERAL SUPPORT KOSCIUSKO COUNTY SHELTER FOR ABUSE 1515 PROVIDENT DR STE 130 WARSAW IN 46580 351656375 501C3 58400 CAPITAL CAMPAIGN KOSCIUSKO HOME CARE AND HOSPICE PO BOX 1196 WARSAW IN 46581 352074505 501C3 24601 GENERAL SUPPORT LAKELAND CHRISTIAN ACADEMY 1093 S 250 E WINONA LAKE IN 46590 351327583 501C3 19810 GENERAL SUPPPORT LAKELAND COMMUNITY SERVICES INC PO BOX 122 SYRACUSE IN 46567 351302022 501C3 5884 TUITION ASSISTANCE LEESBURG UNITED METHODIST CHURCH PO BOX 175 LEESBURG IN 46538 351356575 501C3 6634 GENERAL SUPPORT LEESBURG VOLUNTEER FIRE DEPT 6396 N OLD STATE ROAD 15 LEESBURG IN 46538 900104314 501C3 9390 GENERAL SUPPORT MULTI-TOWNSHIP EMERGENCY MED SERV 34 E ARMSTRONG ROAD LEESBURG IN 46538 351408940 501C3 7722 PEDIATRIC MANIKINS PROJECT LEAD THE WAY INC 3939 PRIORITY WAY S DR STE 400 INDIANAPOLIS IN 46240 141816385 501C3 10000 COUNTY WIDE STEM ED. RILEY CHILDREN'S FOUNDATION 30 S MERIDIAN STE 200 INDIANAPOLIS IN 46204 350868147 501C3 34148 GENERAL SUPPORT SACRED HEART CATHOLIC CHURCH 125 N HARRISON ST WARSAW IN 46580 350876373 501C3 17202 GENERAL SUPPORT SACRED HEART CATHOLIC ELEMENTARY 135 N HARRISON ST WARSAW IN 46580 350876373 501C3 5657 GENERAL SUPPORT SAINT ANNE'S CHURCH 424 WEST MARKET WARSAW IN 46580 351323902 501C3 11530 GENERAL SUPPORT ST JUDE CHILDREN'S RESEARCH HOSPIT 501 ST JUDE PLACE MEMPHIS TN 38105 620646012 501C3 5734 GENERAL SUPPORT THE OTIS R BOWEN CENTER FOR HUMAN 850 N HARRISON STREET WARSAW IN 46580 351057889 501C3 7500 FOOD PANTRY THE SALVATION ARMY PO BOX 1257 WARSAW IN 46581 222406433 501C3 5402 GENERAL SUPPORT TOWN OF LEESBURG PO BOX 372 LEESBURG IN 46538 356001087 GOV 9390 PARK MAINTENANCE TOWN OF WINONA LAKE PO BOX 338 WINONA LAKE IN 46590 356001243 GOV 43400 TRAIL/PARK PROJECTS UNCHARTED WATERS SPORTS MINISTRY 2501 W COLORADO AVE 204 COLORADO SPRINGS CO 80904 841369489 501C3 10000 GENERAL SUPPORT UNITED WAY OF KOSCIUSKO COUNTY INC PO BOX 923 WARSAW IN 46581 351044331 501C3 5234 GENERAL SUPPORT WAGON WHEEL THEATRE INC 2515 E CENTER STREET WARSAW IN 46581 263885020 501C3 5452 GENERAL SUPPORT WARSAW CHRISTIAN SCHOOL 909 S BUFFALO ST WARSAW IN 46580 351043361 501C3 18917 GENERAL SUPPORT WARSAW COMMUNITY CHURCH 103 ENTERPRISE DRIVE WARSAW IN 46580 351909524 501C3 140000 MISSIONS AND GEN SUP WARSAW COMMUNITY SCHOOL CORP PO BOX 288 WARSAW IN 46581 356002915 GOV 6100 EVA KOR EVENT WAWASEE AREA CAREER AND TECH COOP 1 WARRIOR PATH BUILDING 1 SYRACUSE IN 46567 351073192 GOV 10250 EQUIPMENT UPGRADE WAWASEE AREA CONSERVANCY FOUNDATION PO BOX 548 SYRACUSE IN 46567 351832807 501C3 102500 EDUCATION CENTER WINONA LAKE FREE METHODIST CHURCH 902 COLLEGE AVENUE WINONA LAKE IN 46590 351180941 501C3 5776 GENERAL SUPPORT WINONA LAKE GRACE BRETHREN CHURCH 1200 KINGS HWY WINONA LAKE IN 46590 351319207 501C3 20500 GENERAL SUPPORT 54 EDUCATIONAL SCHOLARSHIPS 201 466110 UTILITY/PHONE ASSISTANCE 96 17032 HOUSING/SHELTER ASSIST. 65 16221 MEDICAL EXPENSES ASSIST. 584 91869 TRANSPORTATION ASSISTANCE 672 40137 OTHER EXPENSES MED. COND. 42 8113 DENTAL EXP. ASSISTANCE 63 15685 SCHEDULE I, PAGE 1, PART I, LINE 2 DEPENDING ON THE TYPE OF FUND FROM WHICH A GRANT IS MADE, THE COMMUNITY FOUNDATION IMPLEMENTS ONE OF THE FOLLOWING GRANT MONITORING PROCESSES: 1) THE GRANTEE ACKNOWLEDGES BY DEPOSITING THE GRANT CHECK THAT THEY AGREE TO USE THE FUNDS FOR THE PURPOSE FOR WHICH THEY WERE GRANTED. THE COMMUNITY FOUNDATION RESERVES THE RIGHT TO ASK FOR A REFUND OF FUNDS IF THE GRANTEE MISUSES THE FUNDS. 2) THE GRANTEE DOES NOT RECEIVE APPROVED FUNDS UNTIL THEY CAN SHOW PROOF OF EXPENDITURE, RECEIPTS MUST BE SUBMITTED WITHIN 30 DAYS. ADDITIONALLY, THE GRANTEE IS REQUIRED TO SUBMIT A FINAL REPORT TO THE COMMUNITY FOUNDATION (USUALLY WITHIN ONE YEAR OF THE GRANT APPROVAL DATE) OUTLINING HOW THE FUNDS WERE USED. SCHEDULE I, PAGE 4, PART IV PART III, LINES 2-7: ASSISTANCE PROVIDED TO FINANCIALLY DISTRESSED INDIVIDUALS WITH SERIOUS MEDICAL CONDITIONS. X 7 110372 AVERAGE OF HIGH/LOW VALUE X 1 200000 MARKET VALUE false true false FORM 990 - ORGANIZATION'S MISSION PART III, LINE 1: THE MISSION OF THE COMMUNITY FOUNDATION: BY BRINGING CARING PEOPLE AND CHARITABLE ENDEAVORS TOGETHER, WE MAKE DONOR DREAMS SHINE FOR THE GOOD OF OUR COMMUNITY. WE DO THIS BY: 1) SERVING AS THE VEHICLE FOR DONORS' CHARITABLE DREAMS, 2) AWARDING GRANTS TO CHARITABLE PROJECTS AND ORGANIZATIONS, 3) ADDRESSING COMMUNITY NEEDS AS A CATALYST AND CONVENER. FORM 990, PAGE 6, PART VI, LINE 1A DESCRIPTION OF DELEGATION OF AUTHORITY TO EXECUTIVE COMMITTEE: BYLAWS OF THE COMMUNITY FOUNDATION AS AMENDED JULY 31, 2003 STATE THE FOLLOWING: SECTION 4.01. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS SHALL CONSIST OF THE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER OF THE BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR OF THE FOUNDATION, AND THE CHAIRS OF THE PUBLICITY, FINANCE, LONG RANGE PLANNING, SCHOLARSHIP, GRANT AND DEVELOPMENT COMMITTEES (ALL MEMBERS OF THE BOARD OF DIRECTORS). SECTION 4.02. POWERS OF THE EXECUTIVE COMMITTEE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE AUTHORITY TO AMEND THE BY-LAWS. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION OF THE FORM 990, AN ELECTRONIC VERSION OF THE RETURN IS DISTRIBUTED TO ALL BOARD MEMBERS AT LEAST THREE DAYS BEFORE THE SECOND MONDAY OF NOVEMBER. AT THE NOVEMBER BOARD MEETING, WHICH TAKES PLACE ON THE SECOND MONDAY, THE BOARD TREASURER PRESENTS THE FORM 990 FOR ACCEPTANCE. THE BOARD VOTES TO ACCEPT OR NOT ACCEPT THE FORM 990 AS PRESENTED. IF ACCEPTED, THE FORM 990 IS THEN SUBMITTED TO THE IRS. IF NOT ACCEPTED, THE FORM 990 WILL BE REVISED UNTIL ACCEPTED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C THE COMMUNITY FOUNDATION REQUIRES A SIGNED CONFLICT OF INTEREST DISCLOSURE FORM FROM ALL BOARD MEMBERS AND FROM ANY COMMITTEE MEMBER WHO IS IN A POSITION TO RECOMMEND GRANT DISTRIBUTIONS. DISCLOSURE FORMS ARE RENEWED AND RE-SIGNED ANNUALLY OR EACH TIME THEY (BOARD MEMBERS) SERVE ON A GRANT OR SCHOLARSHIP COMMITTEE. THE EXECUTIVE DIRECTOR COLLECTS AND REVIEWS THE DISCLOSURE FORMS AS THEY ARE RETURNED AND MAKES SURE THAT ALL WHO ARE REQUIRED TO COMPLETE A DISCLOSURE FORM HAVE DONE SO. WHEN AN INDIVIDUAL REPORTS AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, THE COMMUNITY FOUNDATION FOLLOWS THE PROCEDURES OUTLINED IN ITS POLICY FOR DISCLOSURE OF CONFLICTS TO THE APPLICABLE BODY OF DECISION-MAKERS AND RECUSAL OF INDIVIDUAL(S) WITH CONFLICTS FROM THE DECISION-MAKING PROCESS. FORM 990, PAGE 6, PART VI, LINE 15A THE FOLLOWING PROCESS WAS UNDERTAKEN IN FISCAL YEAR 2012/2013, WITH RESPECT TO COMPENSATION PAID TO THE EXECUTIVE DIRECTOR IN FISCAL YEAR 2013/2014. THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR COMPLETE A FORMAL REVIEW INSTRUMENT INDEPENDENTLY AND THEN REVIEW RESULTS. THE BOARD PRESIDENT MEETS WITH THE EXECUTIVE COMMITTEE; THE EXECUTIVE DIRECTOR DOES NOT ATTEND. THE EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE IN THE AREAS OF BOARD RELATIONS; STAFF PLANNING AND SUPERVISION; GRANTS AND PROGRAM MANAGEMENT; AND PUBLIC RELATIONS AND RESOURCE DEVELOPMENT. THE EXECUTIVE COMMITTEE THEN DETERMINES CONTINUED EMPLOYMENT, THE STRENGTHS AND POSSIBLE AREAS OF IMPROVEMENT AND COMPENSATION. THIS INFORMATION IS THEN SHARED WITH THE EXECUTIVE DIRECTOR. IN PREPARATION FOR THE EXECUTIVE DIRECTOR EVALUATION, THE COMMUNITY FOUNDATION PRESIDENT (AS CHAIR OF THE EXECUTIVE COMMITTEE) IS PROVIDED A COMPILATION OF THE COUNCIL ON FOUNDATIONS' NATIONWIDE SALARY INFORMATION. THE PRESIDENT IS ALSO PROVIDED WITH COMMUNITY FOUNDATION SALARY INFORMATION FOR THE STATE OF INDIANA AND ALSO FOR THE NORTHEAST REGION OF INDIANA. MINUTES OF THE EXECUTIVE COMMITTEE'S COMPENSATION DELIBERATIONS AND DECISIONS ARE PREPARED NO LATER THAN THE NEXT MEETING OF THE EXECUTIVE COMMITTEE, OR SIXTY DAYS AFTER THE DATE OF THE MEETING AT WHICH THE COMPENSATION IS APPROVED, WHICHEVER IS LATER. LINE 15B) N/A-THE COMMUNITY FOUNDATION HAS NO "OTHER OFFICERS OR KEY EMPLOYEES" TO REPORT ON. FORM 990, PAGE 6, PART VI, LINE 19 THE COMMUNITY FOUNDATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE FOR PUBLIC REVIEW IN OUR PUBLIC REVIEW FILE. THIS FILE IS KEPT IN A BINDER IN A PUBLIC AREA OF THE COMMUNITY FOUNDATION OFFICES, AND IS AVAILABLE FOR INSPECTION UPON REQUEST. THE FILE CONTAINS FORM 1023, ARTICLES OF INCORPORATION, BY-LAWS, IRS DETERMINATION LETTER, STATE SALES TAX EXEMPTION CERTIFICATE, RESOLUTIONS, A LIST OF BOARD AND STAFF MEMBERS, IRS FORM 990'S FROM THE MOST RECENT 5 YEARS, POLICIES (SUCH AS OUR POLICY ON DONATIONS, INVESTMENT POLICY, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, ETC.), COPIES OF OUR GRANT AND SCHOLARSHIP APPLICATIONS, OUR MOST RECENT AUDITED FINANCIAL STATEMENTS AND SAMPLE FUND AGREEMENTS. FORM 990, PAGE 7, PART VII ESTIMATE OF THE AVERAGE HOURS PER WEEK FOR A RELATED ORGANIZATION: RON MANAHAN AND SUZANNE LIGHT BOTH SERVED APPROXIMATELY .12 AND 1.17 PER WEEK VOLUNTEER HOURS RESPECTIVELY ON THE BOARD OF DIRECTORS FOR ORTHOPEDICS CAPITAL FOUNDATION, INC., A RELATED ORGANIZATION AND SUPPORTING ORGANIZATION OF THE KOSCIUSKO COUNTY COMMUNITY FOUNDATION. FORM 990, PART XI, LINE 9 ANNUITY PAYMENTS/SPLIT INTEREST CHANGE 259,775 AGENCY FUND REVENUES -426,664 AGENCY FUND EXPENSES 71,316 ORTHOPEDICS CAPITAL FOUNDATION INC 102 E MARKET ST WARSAW IN 46580 271038452 CHARITY/ED IN 501C3 11A KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC true false true false false false false false false false false false false false false false false false false false ORTHOPEDICS CAPITAL FOUNDATION INC B 500 CASH GIFT