2013-11-15T09:46:09-06:00 2013-06-30 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2012-07-01 356086777 KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC KOSC 5742671901 102 E MARKET ST WARSAW IN 465802806 SUZANNE M LIGHT 5742671901 2013-11-13 true PATRICK W BURKEY 7652847554 2013-11-13 2012 2016-03-07 17:11:31Z SUZANNE M LIGHT 102 E MARKET ST WARSAW IN 46580 29906941 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. 21 21 10 215 0 2545206 2193144 583464 659884 948362 3669055 14084 2847 4091116 6524930 1808255 1734603 0 455495 483377 0 241127 907893 995809 3171643 3213789 919473 3311141 39775893 44536243 2257202 2555245 37518691 41980998 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 1180818 1096466 396383 GRANTMAKING - AWARDED OVER 500 GRANTS TOTALING NEARLY 1.1 MILLION TO NONPROFITS AND CHARITABLE PROJECTS IN THE AREAS OF HUMAN SERVICES (41%), EDUCATION (25%), HEALTH (11%), RECREATION (9%), ARTS AND CULTURE (5%), CIVIC PROJECTS (5%) AND THE ENVIRONMENT (4%). 455534 385415 169261 SCHOLARSHIPS - AWARDED EDUCATIONAL SCHOLARSHIPS TO STUDENTS PURSUING COLLEGE, UNIVERSITY OR TRADE SCHOOL EDUCATION (385,415 TO 202 AREA STUDENTS). 264140 252722 24240 GOOD SAMARITAN - BENEVOLENT ASSISTANCE TO 615 AREA RESIDENTS EXPERIENCING FINANCIAL CRISIS DUE TO A MEDICAL CONDITION (252,722 IN 1,718 AWARDS). 1900492 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 false false false true 11 0 10 true false false false false false false false false false false false false false X 21 21 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 ALAN ALDERFER 0.79 X X 0 0 0 CEANEH ALEXIS 0.39 X 0 0 0 ROBERT BISHOP 0.60 X 0 0 0 JERRY CLEVENGER 0.57 X 0 0 0 ZOE HOWARD 1.10 X 0 0 0 MICHAEL KINSEY 0.32 X 0 0 0 BARBARA KISSANE 0.43 X 0 0 0 VERN LANDIS 0.46 X 0 0 0 SALLY MAHNKEN 0.54 X 0 0 0 RONALD MANAHAN 0.13 0.12 X 0 0 0 JAMES MCFADDEN 0.79 X X 0 0 0 ALLISON MCSHERRY 0.76 X 0 0 0 MARLENE MULERO-BETANCES 0.66 X 0 0 0 ROB PARKER 0.57 X 0 0 0 JEANNIE ROSS 0.22 X 0 0 0 STEVE SNYDER 0.29 X 0 0 0 SHARON SOMMERS 0.94 X 0 0 0 CRAIG TIDBALL 0.28 X 0 0 0 MINDY TRUEX 0.35 X X 0 0 0 JOHN WARREN 0.28 X 0 0 0 JERRY YEAGER 0.88 X X 0 0 0 SUZANNE LIGHT 42.50 0.20 X 103000 0 8340 103000 8340 1 false false false 2193144 642056 2193144 ADMINISTRATIVE FEES 561000 659884 659884 659884 1269551 1269551 25781515 23382011 2399504 2399504 2399504 OTHER INCOME 900099 2847 2847 2847 6524930 662731 3669055 1096466 1096466 638137 638137 120168 27716 66743 25709 297189 70934 119702 106553 34863 7519 15199 12145 31157 7373 13788 9996 589884 589884 1581 1581 7200 7200 141152 141152 7245 4000 567 2678 51189 2844 2844 45501 22214 8376 8264 5574 23280 3921 15298 4061 33049 33049 10338 2895 4445 2998 10151 3274 4107 2770 37876 10605 16287 10984 1645 1645 MEMBERSHIPS/SUBSCRIPTIONS 20162 20162 PROGRAM EXPENSES 16432 16432 DEVELOPMENT EXPENSES 12158 12158 MISCELLANEOUS 10253 10253 3213789 1900492 1072170 241127 1286 1010 1141714 1094643 309740 269697 275 275 148910 35268 32990 1502718 566843 431733 935875 34458390 38470620 3248577 3731133 39775893 44536243 76967 101882 534761 625301 1645474 1828062 2257202 2555245 X 34049829 38040809 3468862 3940189 37518691 41980998 39775893 44536243 X 3311141 825068 326098 X false true X true false X 1617054 8268583 3277057 2544117 2193144 17899955 1617054 8268583 3277057 2544117 2193144 17899955 8936373 8963582 862950 1031474 1065498 1050246 1269551 5279719 23179674 662731 0.38670 0.42060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44 1 1168942 38 377833 456 6874493 11612 true true 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 26989418 751274 -3544616 1163876 415800 22616400 1.00000 false false 119200 15000 134200 405800 770447 410940 765307 192271 155903 36368 935875 CHARITABLE REMAINDER TRUST 3670492 CASH SURRENDER VALUE OF LIFE INS 58150 INTEREST AND DIVIDENDS RECEIVABLE 2491 3731133 AGENCY ENDOWMENTS 1805970 ANNUITY RESERVES 22092 1828062 X 7595325 825068 509941 1335009 6260316 264614 264614 6524930 3133018 3133018 80771 80771 3213789 INTENDED USES FOR ENDOWMENT FUNDS 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. LIABILITY UNDER FIN 48 FOOTNOTE 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 2009, 2010, AND 2011 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. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D ANNUITY PAYMENTS/SPLIT INTEREST CHANGE 509,941 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUES 264,614 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 80,771 SUPPLEMENTAL FINANCIAL INFORMATION 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 ANIMAL WELFARE LEAGUE PO BOX 1906 WARSAW IN 46581 351782336 501C3 18774 GENERAL SUPPORT ANTHONY WAYNE AREA COUN BOY SCOUTS 8315 WEST JEFFERSON BOULEVARD FORT WAYNE IN 46804 350876343 501C3 5707 GENERAL SUPPORT ARTS UNITED OF GREATER FORT WAYNE 300 E MAIN STREET FORT WAYNE IN 46802 350992067 501C3 29245 WAWASEE ENRICHMENT ATWOOD ALDERSGATE UNITED METHODIST 7364 W LUTES DRIVE WARSAW IN 46582 351559017 501C3 6964 GENERAL SUPPORT BAKER YOUTH CLUBS 765 W MARKET STREET WARSAW IN 46580 350888006 501C3 49372 GENERAL SUPPORT BIG BROTHERS BIG SISTERS OF NE IN 1005 W RUDISILL BLVD STE A101 FORT WAYNE IN 46807 351271943 501C3 5615 GENERAL SUPPORT THE OTIS R BOWEN CENTER FOR HUMAN 850 N HARRISON STREET WARSAW IN 46580 351057889 501C3 11000 PROGRAM SUPPORT CARDINAL SERVICES INC OF INDIANA 504 N BAY DRIVE WARSAW IN 46580 356005615 501C3 12188 GENERAL SUPPORT CASA OF KOSCIUSKO COUNTY INC 121 N LAKE STREET WARSAW IN 46580 351944123 501C3 8655 GENERAL SUPPORT CHILDREN'S HOPE HOUSE 7922 W JEFFERSON BLVD FORT WAYNE IN 46804 352032408 501C3 9175 KC FAMILY HOUSING CHRISTIAN PERFORMING ARTISTS FELLOW PO BOX 700 WINONA LAKE IN 46590 541296085 501C3 20794 MASTERWORKS PROGRAM CLAY AREA EARLY LEARNING CENTER 2024 W 700 S CLAYPOOL IN 46510 356002915 GOV 15224 SUPP PRESCHOOL PROG COMBINED COMMUNITY SERVICES 1195 MARINERS DRIVE WARSAW IN 46582 351615506 501C3 9209 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 6964 GENERAL SUPPORT FELLOWSHIP MISSIONS PO BOX 382 WINONA LAKE IN 46590 272518264 501C3 8850 GEN SUPP; VISTA PROJ FIRST UNITED METHODIST CHURCH 179 S INDIANA ST WARSAW IN 46580 350876369 501C3 9052 CF COMM CLOSET & GS GIRL SCOUTS OF NORTHERN IN-MI 10008 DUPONT CIRCLE DR E FORT WAYNE IN 46825 350868091 501C3 6118 GENERAL SUPPORT GRACE COLLEGE & SEMINARY 200 SEMINARY DRIVE WINONA LAKE IN 46590 350868095 501C3 30485 GENERAL SUPPORT GRACE VILLAGE RETIREMENT COMMUNITY 337 GRACE VILLAGE DRIVE WINONA LAKE IN 46590 351282401 501C3 9704 GENERAL SUPPORT HABITAT FOR HUMANITY OF KOS COUNTY PO BOX 1913 WARSAW IN 46581 351830351 501C3 6187 GENERAL SUPPORT HEARTLINE PREGNANCY CENTER INC 1515 PROVIDENT DR STE 180 WARSAW IN 46580 351620996 501C3 14463 GENERAL SUPPORT JACOBS LADDER PEDIATRIC REHAB CNTR PO BOX 2385 PORTAGE IN 46368 352052681 501C3 17500 GENERAL SUPPORT JUNIOR ACHIEVEMENT OF NORTHERN IN 601 NOBLE DRIVE FORT WAYNE IN 46825 350922731 501C3 13864 GENERAL PROGRAM SUPP KCV CYCLING CLUB INC 116 W MARKET STREET WARSAW IN 46580 261198633 501C3 11950 GENERAL SUPPORT KOSCIUSKO COMMUNITY YMCA 1401 E SMITH STREET WARSAW IN 46582 351068182 501C3 12345 GENERAL SUPPORT KOSCIUSKO COUNTY 4-H 202 W MAIN STREET WARSAW IN 46580 352069680 501C3 20532 GENERAL SUPPORT KOSCIUSKO COUNTY EDUCATIONAL DEV PO BOX 174 WARSAW IN 46581 274939514 501C3 20920 GENERAL SUPPORT KOSCIUSKO COUNTY SHELTER FOR ABUSE 1515 PROVIDENT DR STE 130 WARSAW IN 46580 351656375 501C3 81450 GENERAL SUPPORT KOSCIUSKO HOME CARE AND HOSPICE PO BOX 1196 WARSAW IN 46581 352074505 501C3 8542 GENERAL SUPPORT LAKELAND CHRISTIAN ACADEMY 1093 S 250 E WINONA LAKE IN 46590 351327583 501C3 22195 GENERAL SUPPPORT LAKELAND COMMUNITY SERVICES INC PO BOX 122 SYRACUSE IN 46567 351302022 501C3 6108 GENERAL SUPPORT LEESBURG UNITED METHODIST CHURCH PO BOX 175 LEESBURG IN 46538 351356575 501C3 5277 GENERAL SUPPORT LEESBURG VOLUNTEER FIRE DEPT 6396 N OLD STATE ROAD 15 LEESBURG IN 46538 900104314 501C3 8794 GENERAL SUPPORT LIFELINE YOUTH AND FAMILY SERVICES PO BOX 80487 FORT WAYNE IN 46898 351167389 501C3 7500 WOODSHOP PROJECT SUP LINCOLN ELEMENTARY SCHOOL 203 N LINCOLN STREET WARSAW IN 46580 356002915 GOV 6185 BOOMERANG BACKPACK THE MAGICAL MEADOWS INC PO BOX 1523 WARSAW IN 46581 261154624 501C3 10513 CAPITAL PROJECTS NEW BEGINNING RESOURCES INC PO BOX 690 PORTER TX 77365 200432677 501C3 6000 HAITI BIBLE MISSION NORTHERN INDIANA HISPANIC HEALTH CO 444 N NAPPANEE ST ELKHART IN 46514 320039221 501C3 10102 PROGRAM SUPPORT OUR FATHER'S HOUSE 401 ARGONNE ROAD WARSAW IN 46580 352029493 501C3 15100 GEN SUPP-FOOD PANTRY QUESTA FOUNDATION FOR EDUCATION 3468 STELLHORN ROAD FORT WAYNE IN 46815 356025795 501C3 50000 SCHOLARSHIP PROGRAM RILEY CHILDREN'S FOUNDATION 30 S MERIDIAN STE 200 INDIANAPOLIS IN 46204 350868147 501C3 32666 GENERAL SUPPORT SAINT ANNE'S CHURCH 424 WEST MARKET WARSAW IN 46580 351323902 501C3 20941 GENERAL SUPPORT ST JUDE CHILDREN'S RESEARCH HOSPIT 501 ST JUDE PLACE MEMPHIS TN 38105 620646012 501C3 5427 GENERAL SUPPORT TEEN PARENTS SUCCEEDING INC 604 POPLAR DRIVE SYRACUSE IN 46567 351837137 501C3 5930 PROGRAM SUPPORT TOWN OF LEESBURG PO BOX 372 LEESBURG IN 46538 356001087 GOV 8794 GENERAL SUPPORT WARSAW CHRISTIAN SCHOOL 909 S BUFFALO ST WARSAW IN 46580 351043361 501C3 19425 GENERAL SUPPORT WARSAW COMMUNITY CHURCH 103 ENTERPRISE DRIVE WARSAW IN 46580 351909524 501C3 70000 MISSIONS AND GEN SUP WAWASEE AREA CAREER AND TECH COOP 1 WARRIOR PATH BUILDING 1 SYRACUSE IN 46567 351073192 GOV 11896 STARTUP EQUIPMENT WINONA LAKE GRACE BRETHREN CHURCH 1200 KINGS HWY WINONA LAKE IN 46590 351319207 501C3 15000 GEN SUPP; YOUTH CNTR 50 EDUCATIONAL SCHOLARSHIPS 202 385415 UTILITY/PHONE ASSISTANCE 389 67966 HOUSING/SHELTER ASSISTANC 249 64878 MEDICAL EXPENSES ASSIST. 387 58030 TRANSPORTATION ASSISTANCE 596 39966 OTHER EXPENSES MED. COND. 43 11631 DENTAL EXP. ASSISTANCE 54 10251 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES 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. ADDITIONAL INFORMATION SCHEDULE I, PAGE 4, PART IV PART III, LINES 2-7: ASSISTANCE PROVIDED TO FINANCIALLY DISTRESSED INDIVIDUALS WITH SERIOUS MEDICAL CONDITIONS. X 5 117056 AVERAGE OF HIGH/LOW VALUE X 1 525000 MARKET VALUE 1 false true false ORGANIZATION'S MISSION 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. AUTHORITY DELEGATED TO COMMITTEE EXPLANATION 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. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE FOLLOWING PROCESS WAS UNDERTAKEN IN FISCAL YEAR 2011/2012, WITH RESPECT TO COMPENSATION PAID TO THE EXECUTIVE DIRECTOR IN FISCAL YEAR 2012/2013. 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. RELATED ORGANIZATIONS FORM 990, PAGE 7, PART VII ESTIMATE OF THE AVERAGE HOURS PER WEEK FOR A RELATED ORGANIZATION: RON MANAHAN AND SUZANNE LIGHT SERVED APPROXIMATELY .12 & .20 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 ANNUITY PAYMENTS/SPLIT INTEREST CHANGE 509,941 AGENCY FUND REVENUES -264,614 AGENCY FUND EXPENSES 80,771 ORTHOPEDICS CAPITAL FOUNDATION INC 102 E MARKET ST WARSAW IN 46580 271038452 CHARITY/ED IN 501C3 11A KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC true false false false false false false false false false false false false false false false false false false false