2014-08-14T13:44:40-05:00 2013-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2013-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 650 W NORTH STREET AUBURN IN 467060111 W ERIK WEBER VICE PRESIDENT 2609250311 2014-08-13 true PATRICK W BURKEY P00444925 7652847554 2014-08-14 2013 2015-11-30 17:44:51Z MARCIA K WELLER PO BOX 111 650 W NORTH ST AUBURN IN 467060111 5441486 false X WWW.DEKALBFOUNDATION.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. 14 14 10 200 0 315071 794433 201371 208215 336414 413648 4713 -73370 857569 1342926 344919 486546 0 223831 235873 0 41612 402324 389668 971074 1112087 -113505 230839 12837234 14041958 1642459 1813813 11194775 12228145 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 412833 380071 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 2013 OVER 160 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 237525 106475 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE DEKALB COUNTY COMMUNITY FOUNDATION. IN 2013, 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. 42512 LEARNING LINK, AN EDUCATION INITIATIVE OF DEKALB COUNTY COMMUNITY FOUNDATION, IS FOCUSED ON RAISING THE LEVEL OF EDUCATIONAL ATTAINMENT IN DEKALB COUNTY, INDIANA. LEARNING LINK DOES NOT PROVIDE PROGRAMS, BUT LINKS THE EXISTING RESOURCES OF DIFFERENT SECTORS AND ORGANIZATIONS OF THE COMMUNITY TO PRODUCE RESULTS. ACHIEVING THE COMMON VISION OF IMPROVING THE QUALITY OF LIFE FOR ALL IN DEKALB COUNTY THROUGH CONTINUOUS LEARNING IS VIEWED AS THE WORK OF THE ENTIRE COMMUNITY. THE INITIATIVE IS LED BY A STEERING COMMITTEE AND THREE ACTION TEAMS (EARLY CHILDHOOD, KINDERGARTEN TO 12TH GRADE EDUCATION AND ADULT LIFELONG LEARNING) FOCUSED ON LEARNING ACROSS THE LIFESPAN. OVER 95 COMMUNITY VOLUNTEERS DONATE THEIR TIME AND EXPERTISE TO ALIGN AND ADVANCE THE EDUCATIONAL PRIORITIES IDENTIFIED BY EACH OF THE TEAMS. 692870 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 true false false false false true false false false true 5 0 true 10 true false false false false false false false false false false false false false X 14 14 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 650 W NORTH ST AUBURN IN 46706 WENDY J OBERLIN EXECUTIVE DI 40.00 X 74266 0 2223 MARCIA K WELLER PRESIDENT 2.00 X X 0 0 0 W ERIK WEBER VICE PRESIDE 2.00 X X 0 0 0 MICHAEL W HASSELMAN DIRECTOR 1.00 X 0 0 0 TODD W CUSTER TREASURER 2.00 X X 0 0 0 RANDALL J DEETZ ADVISOR 1.00 X 0 0 0 HOLLY ALBRIGHT SECRETARY 2.00 X 0 0 0 MATTHEW A BECHDOL 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 MICHAEL L SLENTZ DIRECTOR 1.00 X 0 0 0 VANESSA STERLING DIRECTOR 1.00 X 0 0 0 PEGGY J YODER 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 TRENTON STUCKEY DIRECTOR 1.00 X 0 0 0 74266 2223 false false false 794433 37394 794433 ADMINISTRATION FEES 561000 208215 208215 208215 358215 358215 4153993 4098560 55433 55433 55433 MISCELLANEOUS 561000 1363 1363 STEININGER DISCOUNT ON PLEDGE -26563 -26563 DISCOUNT ON PLEDGES RECEIVABL -48170 -48170 -73370 1342926 134845 413648 373842 373842 112704 112704 74266 37133 14853 22280 138931 86143 48986 3802 5174 3658 1440 76 17502 9187 6569 1746 209289 993 208296 15320 7660 4749 2911 68795 83 68712 24304 17725 6579 14025 7116 4491 2418 4249 2477 1063 709 8129 8129 17461 8731 5151 3579 2248 1136 723 389 1532 889 386 257 6667 3333 2067 1267 5472 3518 977 977 DEVELOPMENT 6416 4450 1160 806 MISCELLANEOUS 3628 2897 731 MEMBERSHIP & SUBSCRIPTION 2133 1066 672 395 1112087 692870 377605 41612 200 200 568607 986765 91305 311536 115 6411 3166 246781 94567 43316 152214 12125140 12588077 2140 12837234 14041958 4717 98066 150625 130935 1487117 1584812 1642459 1813813 X 216815 725386 1452233 1810397 9525727 9692362 11194775 12228145 12837234 14041958 X 230839 902020 -99489 X false true X true false X 1801532 643695 1132873 315071 794433 4687604 1801532 643695 1132873 315071 794433 4687604 2193716 2493888 236210 294551 341676 273279 358215 1503931 6191535 134845 0.40280 0.36170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10 89313 55693 754015 true true 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 7085331 1705927 1308186 128826 174785 9795833 0.03650 0.86600 0.09750 false false 54000 54000 51565 51565 69435 37142 32293 71781 57425 14356 152214 ASSETS HELD FOR OTHER AGENCIES 1550493 GIFT ANNUITY RESERVE 34319 1584812 X 2086932 902020 902020 1184912 158014 158014 1342926 1053562 1053562 58525 58525 1112087 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 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 4B AGENCY FUND REVENUE 159,014 TRUST REVENUE -1,000 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 58,779 TRUST EXPENSES -254 true AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 24082 ANNUAL DISTRIBUTION AUBURN PARKS & RECREATION DEPT 100 UTILITY DR PO BOX 506 AUBURN IN 46706 356000943 GOV 11428 EQUIPMENT/CAMP BUTLER EARLY EDUCATION CENTER 408 E WASHINGTON PO BOX 397 BUTLER IN 467210397 351657685 501C3 6562 GENERAL SUPPORT DEKALB HUMANE SOCIETY INC 5221 US HWY 6 BUTLER IN 46721 351362542 501C3 10100 ANNUAL DISTRIBUTION JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 9650 STAFF TRAINING/DISTR ST MARK'S LUTHERAN CHURCH 211 W NINTH ST AUBURN IN 46706 350975633 501C3 26400 OPERATING EXPENSES ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 7892 OPERATING EXPENSES YMCA OF DEKALB COUNTY INC 310 N MAIN ST AUBURN IN 46706 350868958 501C3 52552 PROGRAM FUNDING YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 7624 GENERAL SUPPORT DEKALB ASSOC FOR DEVELOPMENTALLY DISABLED/ALLIANCE INDUSTRIES 901 E QUINCY ST GARRETT IN 46738 350944267 501C3 7884 OPERATING EXPENSES ECKHART PUBLIC LIBRARY 603 S JACKSON STREET AUBURN IN 46706 351930372 501C3 12836 DIGITIZE/PRESERVE 11 ARTS & CULTURE 4 4230 ENVIRONMENTAL 4 1999 SCHOLARSHIPS 15 106475 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. X 2 25494 AVG. HIGH/LOW GIFT DATE X IN-KIND RENT 1 11900 AVERAGE FAIR RENTAL VALUE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. 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 2, PART III, LINE 4C THE EDUCATIONAL PRIORITIES IDENTIFIED BY EACH OF THE TEAMS. 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, 2012 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 -159,014 TRUST REVENUE 1,000 AGENCY FUND EXPENSES 58,779 TRUST EXPENSES -254 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