2013-05-10T06:41:57-05:00 2012-12-31 EDWARD J BECK CPA LLC 7351 OFFICE PARK PLACE SUITE 149 MELBOURNE FL 329408229 990 2012-01-01 592114988 COMMUNITY FOUNDATION FOR BREVARD INC COMM 3217525505 1361 BEDFORD DRIVE ROOM/SUITE 102 MELBOURNE FL 32940 MICHAEL S CEROW 3217525505 2013-05-06 true EDWARD J BECK CPA 3216225997 2013-05-08 2012 2016-02-24 21:20:13Z COMMUNITY FOUNDATION FOR BREVARD SANDRA L SCANNELLI 1361 BEDFORD DRIVE SUITE 102 MELBOURNE FL 32940 12429097 false X CFBREVARD.ORG X 1981 FL THE COMMUNITY FOUNDATION FOR BREVARD IS A NOT-FOR-PROFIT PUBLIC CHARITY SERVING AS A CATALYST AND RESOURCE FOR PHILANTHROPIC INDIVIDUALS AND ORGANIZATIONS TO GROW, ENHANCE AND SUSTAIN BREVARD'S QUALITY OF LIFE. WE MANAGE FUNDS THAT BENEFIT CHARITIES, WHICH INCLUDES ATTRACTING, INVESTING CHARITABLE GIFTS; PROMOTING AND INSPIRING COMMUNITY PHILANTHROPY; PROVIDING SUPPORT AND RESOURCE FOR THE CHARITABLE EDUCATIONAL,CULTURAL, CIVIC, HEALTH, SOCIAL, ENVIRONMENTAL AND ECONOMIC ORGANIZATIONS OF BREVARD COUNTY; AND SERVE AS A CATALYST IN IDENTIFYING PROBLEMS AND OPPORTUNITIES AND INITIATING COLLABORATIVE SOLUTIONS. 15 15 5 20 0 167500 1414840 0 280031 1066342 3381 13784 450912 2494966 1368484 1580896 0 167138 200491 0 0 138952 153281 1674574 1934668 -1223662 560298 11574259 12708264 418494 579163 11155765 12129101 X THE COMMUNITY FOUNDATION FOR BREVARD IS A NOT-FOR-PROFIT PUBLIC CHARITY SERVING AS A CATALYST AND RESOURCE FOR PHILANTHROPIC INDIVIDUALS AND ORGANIZATIONS TO GROW, ENHANCE AND SUSTAIN BREVARD'S QUALITY OF LIFE. WE MANAGE FUNDS THAT BENEFIT CHARITIES, WHICH INCLUDES ATTRACTING, INVESTING CHARITABLE GIFTS; PROMOTING AND INSPIRING COMMUNITY PHILANTHROPY; PROVIDING SUPPORT AND RESOURCE FOR THE CHARITABLE EDUCATIONAL,CULTURAL, CIVIC, HEALTH, SOCIAL, ENVIRONMENTAL AND ECONOMIC ORGANIZATIONS OF BREVARD COUNTY; AND SERVE AS A CATALYST IN IDENTIFYING PROBLEMS AND OPPORTUNITIES AND INITIATING COLLABORATIVE SOLUTIONS. false false 1737957 1580896 CONSISTENT WITH THE COMMUNITY FOUNDATION FOR BREVARD'S MISSION, THE FOUNDATION IMPLEMENTED BOTH COMPETITIVE AND NONCOMPETITIVE GRANT-MAKING PROCESSES WITH DONOR-CONTRIBUTED RESOURCES AND GUIDED BY DONOR INTENT, WHICH INCLUDES NPO BRIEFINGS/TRAINING, AN ONLINE APPLICATION, COMMUNITY LEADER GRANT REVIEW ORIENTATION AND COORDINATION, AND PROVIDING FEEDBACK AND FOLLOWUP TO ALL APPLICANTS. GRANTS AWARDED IN ALL ASPECTS OF QUALITY OF LIFE INCLUDING EDUCATION, ARTS AND CULTURE, HEALTH AND HUMAN SERVICES, ENVIRONMENTAL PROTECTION, AND ANIMAL WELFARE. DURING 2012, THE FOUNDATION DISTRIBUTED OVER 100 GRANTS TO QUALIFIED CHARITABLE ORGANIZATIONS, INCLUDING 9 SCHOLARSHIP AWARDS TO FLORIDA UNIVERSITIES AND SCHOOLS. 77212 INDIVIDUALLY AND IN GROUPS, PROVIDED SUPPORT, ASSISTANCE, EDUCATION AND INFORMATION TO DONORS, ORGANIZATIONS, AND OTHER INDIVIDIUALS SEEKING TO FIND AND INVEST IN COMMUNITY CAUSES; AND IN PARTNERSHIP WITH THE URBAN INSTITUTE/NCCS, THE DEVELOPMENT OF A WEB-BASED COMMUNITY PLATFORM FOR MAPPING THE FOOD GAP IN BREVARD, WWW.CONNECTBREVARD.ORG. 66194 DEVELOPED, INVESTED AND MANAGED DONOR CONTRIBUTIONS FOR DISTRIBUTION TO CHARITABLE ORGANIZATIONS AND CAUSES. DURING 2012, THE FOUNDATION MANAGED MORE THAN 50 FUNDS ESTABLISHED THROUGH DONOR CONTRIBUTIONS. 1881363 true true false false false true false false true true true false false false true false true false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 1 0 5 true false false false false false false false false false false false false false X 15 15 false false true false false false false true true false false true true true true true true true false false FL X X COMMUNITY FOUNDATION FOR BREVARD 3217525505 1361 BEDFORD DRIVE SUITE 102 MELBOURNE FL 32940 KURT C WEISS ESQ 3.00 X X 0 0 0 GINA H RALL CPA 3.00 X X 0 0 0 TODD J STARKEY CFP 2.00 X X 0 0 0 MICHAEL S CEROW CPA 2.00 X X 0 0 0 WILLIAM R HARRIS CFP 2.00 X 0 0 0 RONALD E BRAY CPA RETIRED 3.00 X 0 0 0 LINDA COLEMAN 1.00 X 0 0 0 I WAYNE COOPER CPA 2.00 X 0 0 0 DALE A DETTMER ESQ 2.00 X 0 0 0 BRIAN FISHER CPA 2.00 X 0 0 0 LINDA J MAY 1.00 X 0 0 0 CHARLES IAN NASH ESQ 1.00 X 0 0 0 KURT D PANOUSES ESQ 1.00 X 0 0 0 TODD RUSSELL CPA 1.00 X 0 0 0 MICHAEL WELCH 1.00 X 0 0 0 SANDRA L SCANNELLI 50.00 X 110063 0 3650 110063 3650 1 false false false 1414840 63727 1414840 425120 425120 10575353 9934131 641222 641222 641222 COMMUNITY EDUCATION 561499 8651 8651 AGENCY ADMINISTRATIVE FEE 4059 4059 MISCELLANEOUS INCOME 1074 1074 13784 2494966 1080126 1580896 1580896 110063 99100 10963 69500 55600 13900 7191 6195 996 13737 11835 1902 12500 12500 60694 60694 1219 975 244 5967 4773 1194 8326 6661 1665 22968 18375 4593 2975 2380 595 2189 1751 438 12573 10102 2471 4757 3806 951 PROGRAM DEVELOPMENT 8407 8407 PROGRAM EVENTS - GSB 4257 4257 COMMUNITY EDUCATION 3176 3176 LOCAL TRANSPORTATION 2591 2073 518 682 307 375 1934668 1881363 53305 0 395880 147893 44769 33682 22590 11087 11154189 12547684 1600 1600 11574259 12708264 407160 569845 11334 9318 418494 579163 X 919114 876521 10000802 10995803 235849 256777 11155765 12129101 11574259 12708264 560298 413038 X false true X true false X 376552 375819 321177 167500 1414840 2655888 376552 375819 321177 167500 1414840 2655888 2655888 609776 417806 414569 358199 425120 2225470 3381 13784 17165 4898523 0.54220 0.68640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21 5 402219 12886 1422739 56113 6142987 811080 true true false true X 3776968 999735 543097 102044 45118 63043 5109595 4004233 15500 -27916 110425 40800 63624 3776968 3810864 32100 451591 140990 37065 64381 4052121 11278317 108014 2954045 2368685 81056 139001 11751634 19365562 375552 -5815741 2392469 94197 160390 11278317 0.00590 0.05100 0.94310 false false 44769 33682 11087 11087 LIABILITIES UNDER CRUT AGREEMENTS 9318 9318 2908004 413038 413038 2494966 2494966 1934668 1934668 1934668 ESCROW LIABILITY ARRANGEMENT EXPLANATION SCHEDULE D, PAGE 2, PART IV, LINE 2B THE FOUNDATION HOLDS ASSETS UNDER FOUR (4) SEPARATE AGENCY FUND AGREEMENTS FOR OTHER COMMUNITY ORGANIZATIONS AND DISTRIBUTES THOSE ASSETS AS RECOMMENDED BY THE OTHER ORGANIZATIONS. AGENCY FUND ASSETS ARE REPORTED ALONG WITH THE RESPECTIVE AGENCY LIABILITIES IN THE ORGANIZATION'S BALANCE SHEET. CONTRIBUTIONS AND DISTRIBUTIONS ARE REPORTED AS INCREASES (DECREASES) IN THE RESPECTIVE AGENCY LIABILITIES. true AMERICAN CANCER SOCIETY 4450 WEST EAU GALLIE BLVD STE 280 MELBOURNE FL 32934 131788491 3 15283 MEDICAL RESEARCH BOYS AND GIRLS CLUB OF CENTRAL FLORIDA 101 E COLONIAL DRIVE ORLANDO FL 32801 590951887 3 104000 COCOA FACILITY BREVARD COMMUNITY COLLEGE 1519 CLEARLAKE ROAD COCOA FL 32922 591747177 3 8150 SCHOLARSHIPS BREVARD NEIGHBORHOOD DEVELOPMENT COALITION 1151 MASTERSON STREET MELBOURNE FL 32935 593483505 3 8000 EDUCATION SUPPORT BREVARD RESCUE MISSION INC PO BOX 204 COCOA FL 32923 261686406 3 5500 HOUSING BREVARD SCHOOLS FOUNDATION 2700 JUDGE FRAN JAMISON WAY VIERA FL 32940 592895155 3 116000 SCHOOL SUPPLIES BREVARD SYMPHONY ORCHESTRA PO BOX 361965 MELBOURNE FL 32936 591149727 3 18500 PERFORMING ARTS EAST COAST ZOOLOGICAL DBA BREVARD ZOO 8225 N WICKHAM FD MELBOURNE FL 32940 592496749 3 125500 VETERINARY CENTER CENTRAL BREVARD HUMANE SOCIETY 1020 COX ROAD COCOA FL 32926 590873109 3 5730 ANIMAL WELFARE CIRCLES OF CARE 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 591101553 3 10000 VETERANS FACILITY CLUB ESTEEM 3316 MONROE ST MELBOURNE FL 32901 593317831 3 15000 EDUCATION SUPPORT DAILY BREAD INC 815 EAST FEE AVENUE MELBOURNE FL 32901 592846212 3 7200 INDIGENT HOT MEALS FLORIDA INSTITUTE OF TECHNOLOGY 150 W UNIVERSITY BLVD MELBOURNE FL 32901 596046500 3 20039 ALZHEIMERS RESEARCH GRANT COMMUNITY CLUB PO BOX 44 GRANT FL 32949 237017785 3 13500 SCHOLARSHIPS HOLY TRINITY EPISCOPAL ACADEMY 5825 HOLY TRINITY DRIVE MELBOURNE FL 32940 590823947 3 10000 SCHOLARSHIPS/DEVELOP MAXWELL C KING CENTER FOR THE PEREFORMING ARTS INC 3865 N WICKHAM ROAD MELBOURNE FL 32935 592844281 3 40000 PERFORMING ARTS MELBOURNE CENTRAL CATHOLIC HIGH SCHOOL 100 E FLORIDA AVE MELBOURNE FL 32901 596080774 3 19000 SCHOLARSHIPS(2) PREVENT OF BREVARD INC 1948 PINEAPPLE AVENUE MELBOURNE FL 32935 592097519 3 11000 FAMILY SERVICES SECOND HARVEST FOOD BANK 2008 BRENGLE AVENUE ORLANDO FL 32808 592142315 3 44000 FACILITY IMPROVEMENT SOUTH BREVARD WOMEN'S CENTER INC 1425 AURORA ROAD MELBOURNE FL 32935 591628264 3 12360 WOMEN'S SHELTER THE ASTRONAUTS MEMORIAL FOUNDATIO M/C AMF KENEDY SPACE CENTER FL 32899 592637266 3 20000 CHILDREN FACILITY UNITED WAY OF BREVARD 937 DIXON AVE COCOA FL 32922 590836384 3 178000 UNRESTRICTED UNIVERSITY OF FLORIDA PO BOX 114025 GAINESVILLE FL 32611 596002052 3 600000 ENGINEERING EDUCATIO UNIVERSITY OF FLORIDA PO BOX 114025 GAINESVILLE FL 32611 596002052 3 25000 PRADER-WILLI RESEARC URBAN INSTITUTE 2100 M STREET NW 4TH FLOOR WASHINGTON DC 20037 520880375 3 12500 FOOD GAP MAP & STUDY VETERAN'S MEMORIAL CENTER 400 S SYKES CREEK PARKWAY MERRITT ISLAND FL 32952 593070304 3 10000 VETERANS TRANSITION 26 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 ALL GRANTS AWARDED, EXCEPT THOSE THAT ARE UNRESTRICTED, MUST FILE A REPORT WITH THE CEO WITH DOCUMENTATION/ SOURCE DOCUMENTS OF HOW THE FUNDS AWARDED WERE SPENT, CONSISTENT WITH THE PURPOSE OF THE GRANT. ANY EXCEPTIONS ARE REPORTED TO THE BOARD. X 1 63727 false false false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION THE COMMUNITY FOUNDATION FOR BREVARD IS A NOT-FOR-PROFIT PUBLIC CHARITY SERVING AS A CATALYST AND RESOURCE FOR PHILANTHROPIC INDIVIDUALS AND ORGANIZATIONS TO GROW, ENHANCE AND SUSTAIN BREVARD'S QUALITY OF LIFE. WE MANAGE FUNDS THAT BENEFIT CHARITIES, WHICH INCLUDES ATTRACTING, INVESTING CHARITABLE GIFTS; PROMOTING AND INSPIRING COMMUNITY PHILANTHROPY; PROVIDING SUPPORT AND RESOURCE FOR THE CHARITABLE EDUCATIONAL,CULTURAL, CIVIC, HEALTH, SOCIAL, ENVIRONMENTAL AND ECONOMIC ORGANIZATIONS OF BREVARD COUNTY; AND SERVE AS A CATALYST IN IDENTIFYING PROBLEMS AND OPPORTUNITIES AND INITIATING COLLABORATIVE SOLUTIONS. SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS FORM 990, PAGE 6, PART VI, LINE 4 DURING 2012, THE BYLAWS WERE REVISED TO BETTER ALIGN THE FOUNDATION WITH BEST PRACTICES IN NONPROFIT BOARD GOVERNANCE AND REMOVE PROVISIONS NOT IN PRACTICE. THOSE INCLUDE: - REMOVAL OF PROVISION FOR APPOINTING OR ELECTING ADDITIONAL OFFICERS OTHER THAN THE ELECTION OF CHAIRPERSON, VICE CHAIRPERSON, SECRETARY, TREASURER AND PAST CHAIRPERSON. - ELIMINATED THE OPTION TO COMPENSATE ANY OFFICER OTHER THAN THE PRESIDENT/CEO. - REMOVED DETAILED LISTING OF RESPONSIBILITIES FROM THE EXECUTIVE COMMITTEE ROLE THAT ARE OTHERWISE BROADLY ARTICULATED IN THE ROLE OF THE PRESIDENT OR THE FULL BOARD OF DIRECTORS. --- CONTINUED --- FORM 990, PART VI, LINE 4 SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS --- CONTINUED --- - REPLACED THE NOMINATING COMMITTEE WITH A GOVERNANCE COMMITTEE AND BROADENED THE ROLE TO INCLUDE BOARD DEVELOPMENT AND PERFORMANCE MANAGEMENT. - RENAMED DISTRIBUTION COMMITTEE TO GRANT COMMITTEE AND ADDED PROVISION TO BROADEN MEMBERSHIP TO INCLUDE NON-BOARD, COMMUNITY MEMBERS. - REMOVED OPERATIONAL MANAGEMENT POLICIES SUCH AS INVESTMENT POLICY, GIFT POLICY, TYPES OF COMPONENT FUNDS; THESE ITEMS ARE ON FILE AS ORGANIZATIONAL POLICIES AND ROUTINELY REVIEWED AND UPDATED BY THE BOARD OF DIRECTORS, AS NEEDED. ADDITIONALLY, ADDED A BREVARD COUNTY RESIDENCY REQUIREMENT FOR BOARD MEMBERSHIP. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B CPA FIRM COMPILES ACCOUNTING INFORMATION AND PREPARES FORM 990; PROVIDES COPY TO PRESIDENT/CEO TO REVIEW AND COMPLETE/UPDATE; PRESIDENT/CEO MEETS WITH CPA TO REVIEW; BOARD OF DIRECTORS RECEIVES COPY OF FORM 990 AND REVIEWS IT PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL OFFICERS, DIRECTORS, EMPLOYEES, AND VOLUNTEERS ARE REQUIRED TO COMPLETE AND SIGN AN ANNUAL DISCLOSURE OF INTERESTS THAT COULD GIVE RISE TO CONFLICTS AND AGREE TO REMOVE THEMSELVES FROM PARTICIPATION, DISCUSSION AND VOTING FROM ANY REAL OR PERCEIVED SITUATION WHERE CONFLICT MAY ARISE. OFFICERS, COMMITTEE CHAIRS, AND KEY EMPLOYEES MONITOR EACH DECISION AT MEETINGS; ANY WITH CONFLICTS RECUSE THEMSELVES FROM PARTICIPATING/VOTING. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A CEO PERFORMANCE AND COMPENSATION IS REVIEWED ANNUALLY BY A COMPENSATION COMMITTEE COMPRISED OF BOARD MEMBERS. COMPENSATION IS REVIEWED USING COMPENSATION DATA FROM THE COUNCIL ON FOUNDATIONS; AREA COMPENSATION FOR COMPARABLE POSITIONS; AND INDIVIDUAL PERFORMANCE. THE COMMITTEE REPORTS TO THE BOARD, THE BOARD DISCUSSES, MODIFIES AND/OR APPROVES FINAL REVIEW/COMPENSATION. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE COMMUNITY FOUNDATION ADOPTED IN 2010 A WRITTEN PUBLIC DISCLOSURE POLICY TO AVAIL ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND OTHER POLICIES, AS WELL AS 990 FINANCIAL INFORMATION UPON REQUEST, EXCLUDING DONOR INFORMATION. COPIES WILL BE MADE FOR A NOMINAL FEE TO COVER THE COST OF REPRODUCTION. 990 INFORMATION IS ALSO AVAILABLE ON THE FOUNDATION'S SITE, CONNECTBREVARD AND OTHER PUBLIC SITES THAT POST 990 RETURNS.