2013-07-31T10:06:37-05:00 2012-12-31 310918847 Taylor ApplegateHughes & Assoc Ltd 629 E High St Springfield OH 45505 990 2012-01-01 237372791 Yellow Springs Community Foundation YELL 9377672655 PO Box 55 Yellow Springs OH 45387 Sterling Wiggins 9377672655 2013-07-30 1 Keith O Applegate P00503759 9373251538 2012 2016-02-24 21:20:13Z Sterling Wiggins PO Box 55 Yellow Springs OH 45387 1061614 0 X www.yscf.org X 1974 OH To enhance community life in Yellow Springs and Miami Township by providing means for charitable giving and grant making that fund a broad range of activities. 9 9 2 30 400 0 160044 794938 0 0 57258 266276 400 400 217702 1061614 135330 146591 0 0 16883 18102 0 0 1172 45240 57254 197453 221947 20249 839667 7239656 8091763 785339 797779 6454317 7293984 X Entrusted with the responsibility of enhancing community life, the Yellow Springs Community Foundation has the following vision: to serve as a catalyst and resource for philanthropy; to build and be stewards of endowments that address the community's evolving needs; to provide flexible and cost-effective ways for donors to improve our community; and to excel in strategic grant making in areas that include arts, culture, education, recreation, scientific research, and social services. 0 0 198722 146591 Benefits the citizens of Yellow Springs and Miami Township by awarding grants to other non-profit organizations and scholarships to students. 198722 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X X Perry M Stewart Asst Treasurer 9377674541 PO Box 55 Yellow Springs OH 45387 X Dave Wishart 3.00 X X 0 0 0 Bruce Bradtmiller 5.00 X X 0 0 0 Susan Miller 2.00 X 0 0 0 Jane Scott 4.00 X X 0 0 0 Jane Baker 2.00 X X 0 0 0 Maureen Lynch 2.00 X 0 0 0 Joan Ackerman 2.00 X 0 0 0 Mary Fisher 2.00 X 0 0 0 Sterling Wiggins 2.00 X 0 0 0 Perry M Stewart 3.00 X 0 0 0 0 0 0 0 0 0 0 0 794938 794938 221087 221087 -18491 -18491 63680 0 63680 63680 63680 Trustee Fee 525920 400 400 400 1061614 266276 400 0 146591 146591 16723 6843 9196 684 1379 524 803 52 4750 2375 2375 38432 38432 1219 1219 1490 1334 156 2711 2431 280 1451 1451 1560 780 780 100 100 Special Event 3177 3177 Insurance 1579 1579 Membership Dues 585 585 Filing Fees 200 200 221947 198722 22053 1172 820323 1276650 6401833 6797613 17500 17500 7239656 8091763 785339 797779 785339 797779 X 0 0 0 0 6454317 7293984 6454317 7293984 7239656 8091763 839667 0 X 0 1 X 1 0 X 217690 387494 3673740 159549 794938 5233411 217690 387494 3673740 159549 794938 5233411 456457 4776954 101595 34655 148007 193868 221087 699212 400 3202 1262 571 400 5835 5938458 0.80440 0.86700 X Schedule A, Part IV, List of Unusual Grants: Unexpected gifts from trusts of 2 related individuals Date: 08/05/10 Amount: 3541122. Remaining cash grant from trust Date: 07/14/11 Amount: 675. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 534379 41031 14800 560610 0 6249771 757824 199845 69016 50973 7087451 6272819 109300 -6615 82178 43554 6249772 2544503 3639016 164242 74183 759 6272819 2180563 354768 81629 71891 566 2544503 2032288 172464 67050 91239 2180563 1.00000 0 0 0 Agency Funds 797779 797779 X 1061614 0 1061614 0 1061614 221947 0 221947 0 221947 Part IV, Line 1b: The Foundation is the successor trustee for the Edwin K. Foos Trust. The Foundation manages the investments and determines the annual distributions to the beneficiaries. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The Yellow Springs Community Foundation has been granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and is, therefore, generally exempt from federal and state income taxes. The Yellow Springs Community Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). However, income from certain activities not directly related to the Foundation's tax-exempt purpose is subject to taxation as unrelated business income. Therefore, the Foundation adopted the provisions of Accounting for Uncertainty in Income Taxes. Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the Foundation's annual reporting returns. The Foundation's reporting returns are subject to audit by federal and state taxing authorities. The Foundation's open audit periods are 2009-2011. No income tax provision has been included in the financial statements as the Foundation has determined it does not have unrelated business income subject to taxation. 1 Yellow Springs Exempted Village School District 201 S Walnut St Yellow Springs OH 45387 316000874 26287 FMV Old time radio drama; art display; Chem Buddies; YS Youth Music Fest; MLS memory & processing project; YSHS track refurbishing; fellowship grant; Science Olympiad; StarBase Education; art technology Yellow Springs Arts Council PO Box 459 Yellow Springs OH 45387 311215024 501(c)(3) 18950 FMV Fellowship grant; program support; honoring J. Johnston and musicRehabilitation/Skilled Unit project Yellow Springs Home Inc PO Box 503 Yellow Springs OH 45387 311656193 501(c)(3) 6962 FMV Fellowship grant Yellow Springs Senior Citizens Inc 227 Xenia Ave Yellow Springs OH 45387 310622323 501(c)(3) 10666 FMV Fellowship grant Antioch College Continuation Corp-Glen Helen Ecology Institute 405 Corry St Yellow Springs OH 45387 261673457 14169 FMV Felloship grant; building maintenance; general program support WYSO 150 East South College St Yellow Springs OH 45387 310536640 14106 FMV Fellowship grant; reinvention project grant Yellow Springs Community Council Inc PO Box 274 Yellow Springs OH 45387 310969307 501(c)(3) 5140 FMV Art & Soul grant Yellow Springs Kids Playhouse Inc PO Box 478 Yellow Springs OH 45387 311667767 501(c)(3) 13140 FMV Summer theater arts program; fellowship grant Yellow Springs Soccer Inc PO Box 813 Yellow Springs OH 45387 202368025 501(c)(3) 10440 FMV Community soccer Awards and scholarships for students in the Yellow Springs Exempted Village School District 5 5350 0 FMV Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Foundation's Grant Agreement Letter includes requiring the grantee to file a final report. The Foundation maintains a tracking list for follow-up if the grantee's final report has not been received in a timely manner. Form 990, Part VI, Section A, line 4 The Foundation amended its Bylaws in January 2013. The most significant changes made were to define the purpose of the Foundation and to the Article regarding the acceptance, management, and disposition of gifts. Form 990, Part VI, Section B, line 11 The trustees can review the Form 990 electronically on the secure part of the Foundation's website. Approval can be either electronically or at a regular meeting. Form 990, Part VI, Section B, line 12c The Foundation Administrator monitors the process of having trustees complete the relevant form. Then the Foundation Administrator reports the disclosures to the trustees who enforce the policy. Form 990, Part VI, Section C, line 19 The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.