2014-02-14T13:07:01-06:00 2013-06-30 390758449 WIPFLI LLP 3703 OAKWOOD HILLS PARKWAY EAU CLAIRE WI 54701 990 2012-07-01 392024542 COMMUNITY FOUNDATION OF CHIPPEWA COUNTY INC COMM 7157238125 PO BOX 153 CHIPPEWA FALLS WI 54729 PAUL SALM 7157238125 2014-02-04 1 JAY MAYER CPA P00834023 7158323407 2014-02-04 2012 2015-11-30 17:44:51Z PAUL SALM PO BOX 153 CHIPPEWA FALLS WI 54729 2687827 0 X WWW.YOURLEGACYFOREVER.ORG X 2001 WI ENCOURAGE AND ASSIST INDIVIDUALS AND BUSINESSES TO ACHIEVE THEIR PHILANTHROPIC GOALS BY ACCEPTING AND RECEIVING CONTRIBUTIONS; MANAGING AND GROWING FOUNDATION ASSETS; AND DISTRIBUTING AND GRANTING FUNDS IN ACCORDANCE WITH THE GIFT OR DETERMINATIONS MADE BY THE BOARD OF DIRECTORS. 11 11 3 40 41163 0 2106508 419869 0 0 62686 297377 34569 46407 2203763 763653 62659 117718 0 0 109764 87542 0 0 11497 64040 82566 236463 287826 1967300 475827 8588904 10208905 3375039 4220250 5213865 5988655 X ENCOURAGE AND ASSIST INDIVIDUALS AND BUSINESSES TO ACHIEVE THEIR PHILANTRHOPIC GOALS BY ACCEPTING AND RECEIVING CONTRIBUTIONS; MANAGING AND GROWING FOUNDATION ASSETS; AND DISTRIBUTING AND GRANTING FUNDS IN ACCORDANCE WITH THE GIFT OR DETERMINATIONS MADE BY THE BOARD OF DIRECTORS. 0 0 248946 117718 0 DURING FISCAL YEAR 2013, 11 NEW FUNDS WERE CREATED BRINGING THE TOTAL NUMBER OF ACTIVE FUNDS TO 187 AND TOTAL ASSETS UNDER MANAGEMENT GREW FROM $8.4 MILLION TO $10.1 MILLION. TO-DATE, THE FOUNDATION HAS RECEIVED AND PROCESSED GIFTS TOTALING MORE THAN $12 MILLION. 248946 1 1 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 3 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X MELINDA HAUN 7157238125 404 1/2 N BRIDGE STREET CHIPPEWA FALLS WI 54729 KEN CUSTER 1.00 X X 0 0 0 BOB HOGSETH 1.00 X 0 0 0 JAMIE LEIBRANDT 1.00 X X 0 0 0 DARRIN SENN 1.00 X 0 0 0 DALE ZWIEFELHOFER 1.00 X 0 0 0 RICK SCHAFER 1.00 X 0 0 0 TIM SCOBIE 1.00 X X 0 0 0 PATTI DARLEY 1.00 X 0 0 0 SUSAN KERN 1.00 X 0 0 0 JEANNE BOISVERT 1.00 X 0 0 0 PAUL J SALM 1.00 X X 0 0 0 DAVID A JANKOSKI 1.00 X 0 0 0 MELINDA HAUN 40.00 X 52288 0 0 52288 0 0 0 0 0 0 0 5625 414244 419869 213481 213481 2004234 1920338 83896 83896 83896 9080 5625 3836 5244 5244 ADMINISTRATION FEE 900099 41163 41163 41163 763653 0 41163 302621 117718 117718 54851 49368 3863 1620 32691 29421 2303 967 25949 18275 7674 349 349 18839 16955 1326 558 8365 8365 6334 6334 4877 4877 2294 1616 678 ANNUAL MEETING 7776 7776 MEMBERSHIP FEES AND DUE 4542 4542 TRAINING 3241 3241 287826 248946 27383 11497 37440 44141 359676 239663 173285 117298 61334 49101 15320 12233 3397413 2499034 4594289 7280368 11481 16168 8588904 10208905 7971 18005 3367068 4202245 3375039 4220250 X 471398 526783 347819 645967 4394648 4815905 5213865 5988655 8588904 10208905 475827 298963 0 X X 0 1 X 1 0 X 530091 652265 658101 2106508 419869 4366834 530091 652265 658101 2106508 419869 4366834 389507 3977327 42683 26875 39744 143995 213481 466778 4833612 0.82280 0.83910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 72453 10990 931440 1 1 4569182 409367 491942 120722 5349769 2560449 2063834 55101 4569182 1620780 615136 335160 10627 2560449 1208938 311738 108461 8357 1620780 1142368 259736 -166342 26824 1208938 0.00000 0.90000 0.10000 0 0 61334 49101 12233 12233 AMCAP FUND CL F2 623098 F DODGE & COX STOCK FUND 980063 F VIRTUS EMERGING MARKETS 852446 F METROPOLITAN WEST FDS 688513 F VANGUARD SHORT TERM INVESTMENT GRADE 1379731 F CULLEN HIGH DIVID EQUITY FD 670922 F EUROPACIFIC GROWTH FUND 594166 F JENSEN PORTFOLIO INC 802916 F METROPOLITAN WEST FDS 688513 F 7280368 AGENCY ENDOWMENT AND PASS-THROUGH FUNDS 4202245 4202245 X 1066452 298963 3836 302799 763653 0 763653 291662 3836 3836 287826 0 287826 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FOUNDATION IS A NONPROFIT CORPORATION CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT UNDER SECTION 501(C)(3) AND AS A NONPRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE OF 1986. IT IS ALSO EXEMPT FROM STATE INCOME TAXES PURSUANT TO SIMILAR STATE OF WISCONSIN TAX LAWS. IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE FOUNDATION IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE FOUNDATION HAS NOT RECORDED ANY ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. THE FEDERAL RETURNS FOR THE YEARS ENDED JUNE 30, 2012, 2011, AND 2010 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUND-RAISING EXPENSES ON 990 STATEMENT OF REVENUE 3,836. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUND-RAISING EXPENSES ON 990 STATEMENT OF REVENUE 3,836. 1 CHIPPEWA FALLS PARKS RECREATION AND FORESTRY 21 E GRAND AVE CHIPPEWA FALLS WI 54729 396005414 170(C)(1) 8074 COMPUTERS, CAMERA EQUIPMENT, TO BE USED AT DISCRETION OF THE ORGANIZATION. ST CHARLES BORROMEO CATHOLIC PRIMARY SCHOOL 429 W SPRUCE STREET CHIPPEWA FALLS WI 54729 391032800 501(C)(3) 6306 TO BE USED AT DISCRETION OF THE ORGANIZATION. CHIPPEWA FALLS AREA SENIOR CENTER INC 1000 E GRAND AVE CHIPPEWA FALLS WI 54729 391673741 501(C)(3) 5621 TO BE USED AT DISCRETION OF THE ORGANIZATION. CHIPPEWA COUNTY HUMANE ASSOCIATION INCCHIPPEWA COUNTY HUMANE ASSOCIATIO 10501 COUNTY HIGHWAY S S CHIPPEWA FALLS WI 54729 411453515 501(C)(3) 13006 COMPUTERS, CAMERA EQUIPMENT, TO BE USED AT DISCRETION OF THE ORGANIZATION. CHIPPEWA COUNTY HISTORICAL SOCIETY 123 ALLEN ST CHIPPEWA FALLS WI 54729 237108082 501(C)(3) 6198 TO BE USED AT DISCRETION OF THE ORGANIZATION. MCDONELL AREA CATHOLIC SCHOOLS 1316 BEL AIR BLVD CHIPPEWA FALLS WI 54729 391032800 501(C)(3) 24503 TO BE USED AT DISCRETION OF THE ORGANIZATION. FIRST PRESBYTERIAN CHURCH OF CHIPPEWA FALLS 130 W CENTRAL STREET CHIPPEWA FALLS WI 54729 391272793 501(C)(3) 6198 TO BE USED AT DISCRETION OF THE ORGANIZATION. CHIPPEWA FALLS AREA UNIFIED SCHOOL DISTRICT 1130 MILES ST CHIPPEWA FALLS WI 54729 396008493 501(C)(3) 5114 CHIPPEWA FALLS HIGH SCHOOL MUSIC PROGRAM AND SCHOLARSHIPS HOSPITAL SISTERS OF ST FRANCIS FOUNDATION-FRIENDS OF ST JOSEPH'S HOSPITAL 2661 COUNTY HIGHWAY I CHIPPEWA FALLS WI 54729 371186514 501(C)(3) 6198 TO BE USED AT DISCRETION OF THE ORGANIZATION. 9 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: RECORDS ARE MAINTAINED TO SUBSTANTIATE THE AMOUNT OF GRANTS, THE GRANTEES' ELIGIBILITY FOR THE GRANTS, AND THE SELECTION CRITERIA USED TO AWARD THE GRANTS. THE GOVERNING BOARD OF THE ORGANIZATION HAS A SEPERATE GRANTS COMMITTEE THAT APPROVES ALL GRANTS. APPLICATIONS FOR GRANTS ARE RECEIVED BY THE GRANTS COMMITTEE AND REVIEWED FOR ELIGIBILITY. IF THE PERSON OR ORGANIZATION MEETS ALL ELIGIBILITY REQUIREMENTS, THE GRANT WILL BE AWARDED. ALL APPROVALS FOR GRANTS ARE DOCUMENTED IN THE OFFICIAL BOARD MINUTES OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE COMMUNITY FOUNDATION OF CHIPPEWA COUNTY CONSISTENTLY FOLLOWS A POLICY OF AVOIDING ANY CONFLICT OF INTEREST OR THE APPEARANCE OF ANY CONFLICT OF INTEREST ON THE PART OF ITS BOARD MEMBERS AND STAFF. ON A YEARLY BASIS, THE EXECUTIVE DIRECTOR OF THE COMMUNITY FOUNDATION DISTRIBUTES A CONFLICT OF INTEREST QUESTIONNAIRE TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND ALL STAFF PERSONNEL. MEMBERS AND PERSONNEL ARE REQUIRED TO DISCLOSE ALL INTERESTS OF HIS/HERSELF AND HIS/HER SPOUSE IN ORGANIZATIONS IN WHICH THE COMMUNITY FOUNDATION MAY BE AFFILIATED. THESE QUESTIONNAIRES ARE THEN REVIEWED BY THE EXECUTIVE DIRECTOR FOR ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY ARISE BETWEEN MEMBERS OR PERSONNEL AND POTENTIAL GRANT RECIPIENTS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER STAFF PERSONNEL ARE DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS COMPARES SALARIES OF THE POSITIONS WITHIN THE COMMUNITY FOUNDATION TO SIMILIAR SALARIES WITHIN SIMILAR ORGANIZATIONS. PERIODIC PERFORMANCE REVIEWS ARE ALSO PERFORMED BY THE BOARD OF DIRECTORS AND AID IN DETERMINING SALARY INCREASES. FORM 990, PART VI, SECTION C, LINE 19 THE PUBLIC MAY VIEW GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS AT THE MAIN OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN THE AUDIT OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.