2013-08-14T15:05:36-05:00 2012-12-31 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2012-01-01 351834664 ADAMS COUNTY COMMUNITY FOUNDATION INC ADAM 2607243939 102 N 2ND ST DECATUR IN 467331609 CONI S MAYER 2607243939 2013-08-14 true PATRICK W BURKEY 7652847554 2013-08-14 2012 2016-02-24 21:20:13Z ROGER THOMPSON 102 N 2ND ST DECATUR IN 467331609 1110799 false X WWW.ADAMSCOUNTYFOUNDATION.ORG X 1991 IN BUILDING PARTNERSHIPS BETWEEN DONORS AND COMMUNITY TO ENRICH AND ENHANCE THE QUALITY OF LIFE IN ADAMS COUNTY, INDIANA. 12 12 4 55 0 362963 636639 62401 53008 518627 214525 701 0 944692 904172 326106 244505 0 91772 91555 0 26573 195074 184357 612952 520417 331740 383755 8148023 8974492 323174 313300 7824849 8661192 BUILDING PARTNERSHIPS BETWEEN DONORS AND COMMUNITY TO ENRICH AND ENHANCE THE QUALITY OF LIFE IN ADAMS COUNTY, INDIANA. false false 178860 144765 PROVIDING GRANTS TO COMMUNITY CHARITABLE ORGANIZATIONS SERVING ADAMS COUNTY, INDIANA RESIDENTS AND SCHOLARSHIPS FOR COLLEGE BOUND ADAMS COUNTY, INDIANA STUDENTS. THIS IS SUPPORTED BY DESIGNATED AND SCHOLARSHIP FUNDS IN THE ADAMS COUNTY COMMUNITY FOUNDATION. 81065 71516 COMMUNITY PROGRAMS IN ADAMS COUNTY, INDIANA AND EDUCATIONAL OPPORTUNITIES SERVING ADAMS COUNTY RESIDENTS IN ADAMS COUNTY, INDIANA. THIS IS SUPPORTED BY UNRESTRICTED AND DONOR-ADVISED FUNDS IN THE ADAMS COUNTY COMMUNITY FOUNDATION. 50758 28224 COMMUNITY SUPPORT FOR ADAMS COUNTY, INDIANA RESIDENTS / FAMILIES WITH SPECIFIC MEDICAL AND/OR REMEDIAL RELATED CHALLENGES AND COMMUNITY SUPPORT. THIS IS SUPPORTED BY FIELD-OF-INTEREST AND SPECIALIZED FUNDS IN ADAMS COUNTY COMMUNITY FOUNDATION. 310683 true true false false false true false false false true true false false false true true true true false false false false false false false false false true true false false false false false false false false false false false false false false true true true true false true 3 0 true 4 true false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false IN X X CONI MAYER 2607243939 102 N 2ND ST DECATUR IN 467331609 ROGER THOMPSON DDS 4.00 X X 0 0 0 TIMOTHY BAKER 4.00 X X 0 0 0 DR MICHAEL JOHNSON 4.00 X X 0 0 0 CATHY STUCKY 4.00 X X 0 0 0 GREG FLEMING 4.00 X X 0 0 0 JAMES D BRIGGS JR 3.00 X 0 0 0 REBECCA COCHRAN 3.00 X 0 0 0 REBECCA DURBIN 3.00 X 0 0 0 FREDERICK MACKE 3.00 X 0 0 0 WAYNE PORTER 3.00 X 0 0 0 LOUISE RAY 3.00 X 0 0 0 MATT SUBLER 3.00 X 0 0 0 CONI MAYER 50.00 X 63685 0 0 63685 false false false 636639 636639 ADMINISTRATIVE FEES 561000 53008 53008 53008 191944 191944 229208 206627 22581 22581 1887 20694 904172 54895 212638 118322 118322 126183 126183 60500 18150 30250 12100 21366 10683 10683 3204 961 1602 641 6485 2270 1945 2270 51301 51301 3373 3373 20805 20805 70305 28122 42183 7336 5554 1782 4878 540 1349 2989 12531 2675 6768 3088 1026 308 513 205 812 244 406 162 7518 1504 3759 2255 3603 721 1801 1081 MEMBERSHIPS AND DUES 746 746 MISCELLANEOUS 123 123 520417 310683 183161 26573 1214218 1363483 8844 148120 1248 1248 318263 174142 151639 144121 6668926 7312507 103148 5013 8148023 8974492 911 103223 70736 219040 242564 323174 313300 X 1934012 2151961 967547 1359031 4923290 5150200 7824849 8661192 8148023 8974492 X 383755 460600 -8012 X false true X true false X 409871 494780 570880 362963 636639 2475133 409871 494780 570880 362963 636639 2475133 1414283 1060850 221213 188035 205672 188819 191944 995683 3470816 53008 0.30560 0.29390 X ADAMS COUNTY COMMUNITY FOUNDATION NORMALLY RECEIVES MOST OF ITS SUPPORT FROM NUMEROUS DONORS. FOR THE YEAR 2012, THE FOUNDATION HAD 677 DISTINCT DONORS WITH GIFTS RANGING FROM 3 TO 147,478. IN THE PAST FOUR YEARS, THE FOUNDATION HAS RECEIVED LARGE GIFTS FROM ESTATES AND DONORS WHICH ARE NOT TYPICAL. AN INDIVIDUAL GIFT OF 130,000 IN 2012 AND 420,436 IN 2009 AND AN ESTATE GIFT OF 248,378 IN 2010 WERE RECEIVED. THE PUBLIC SUPPORT TEST HAS BEEN CLOSE TO THE 33 1/3% REQUIREMENT EACH OF THE LAST THREE YEARS, AND THE FOUNDATION EXPECTS TO PASS THIS TEST IN FUTURE YEARS. THE FOUNDATION RAISED ITS PUBLIC SUPPORT PERCENTAGE NEARLY 1.2% OVER THE PAST YEAR FROM 29.39% IN 2011 TO 30.56% IN 2012. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8 5650 11617 300792 true true 5418266 233020 606035 157781 48047 6051493 5503440 238633 43760 171630 47393 5418266 4441945 488030 786799 138418 49840 5503440 3297078 47725 1218221 63655 30977 4441945 4493390 148440 -1097385 187076 42826 3297078 0.03000 0.85000 0.12000 false false 225373 83824 141549 92890 90318 2572 144121 ANNUITY RESERVES 162624 AGENCY FUNDS 79940 242564 X 1355299 460600 460600 894699 9473 9473 904172 518956 518956 1461 1461 520417 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION'S ENDOWMENT FUNDS ARE INVESTED AND THE INCOME IS USED FOR THE PURPOSE OF PAYING GRANTS AND SCHOLARSHIPS. 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 ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE 9,473 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 1,461 true ZION LUTHERAN CHURCH 1010 WEST MONROE STREET DECATUR IN 46733 351072568 5011 OPERATIONS ADAMS MEMORIAL HOSPITAL 1100 MERCER AVE DECATUR IN 46733 351470257 501C3 9309 PROGRAM SUPPORT NORTH ADAMS ADMINISTRATIVE OFFICE 625 STADIUM DR DECATUR IN 46733 351086386 501C3 18802 EDUCATIONAL EQUIP. FIRST MENNONITE CHURCH 566 W MAIN ST BERNE IN 46733 351967610 75200 SKYLIGHT SYSTEM GIFT NEW CREATIONS HOME MR JERRY SETSER 1040 TWIN LAKES DR DECATUR IN 46733 320379036 501C3 10000 START UP EXPENSE 3 2 SCHOLARSHIPS 319 126183 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN 3 MONTHS OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS TO BE ANSWERED REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. RECEIPTS OF HOW THE MONEY WAS SPENT IS ATTACHED TO THIS PROOF OF USE. FINALLY, AN ARTICLE AND PHOTO OF THE PROJECT IS SHARED IN PRESS RELEASE FOR COMMUNITY AWARENESS. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL ALSO BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE ACCF AUDIT COMMITTEE REVIEWS THE ACCF AUDIT REPORT AND THE ACCF FORM 990. COPIES ARE ALSO MADE AVAILABLE TO THE ACCF BOARD OF DIRECTORS AT THE NEXT AVAILABLE ACCF BOARD MEETING FOR APPROVAL. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL VOLUNTEERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTERESTS AND TO INCLUDE THIS AS A SIGNED AGREEMENT BEFORE PARTICIPATION WITH THE COMMITTEE. AT THE SAME TIME, COMMITTEE MEMBERS ARE REQUIRED TO SIGN CONFIDENTIALITY AGREEMENTS. FURTHERMORE, THE ACCF ALLOWS OTHER SCHOLARSHIP COMMITTEES TO REVIEW THE SCHOLARSHIP APPLICATIONS FOR THE PURPOSES OF SCHOLARSHIP DISTRIBUTION. IN ALL SITUATIONS, ALL VOLUNTEERS OF THE SCHOLARSHIP COMMITTEES WHO UTILIZED THE ACCF SCHOLARSHIP APPLICATION FOR THEIR SCHOLARSHIP SELECTIONS ARE REQUIRED TO SUBMIT THE CONFLICT OF INTEREST FORMS. VOLUNTEERS ARE REQUIRED TO DISCLOSE ANY RELATIONSHIPS. THESE FORMS ARE TO BE SIGNED BY ALL COMMITTEE MEMBERS WHO HAVE ANE EXPOSURE TO THE APPLICATIONS AND ARE TO BE RETURNED TO THE ACCF WITH THE APPLICATIONS AFTER THE COMMITTEE HAS FINISHED WITH THEIR DECISIONS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION COMPARISONS OF OTHER COMMUNITY FOUNDATIONS OF LIKE-SIZE WERE REVIEWED FOR EXECUTIVE DIRECTOR POSITIONS. STARTING SALARIES AND RAISES WERE BASED ON PERFORMANCE AND LENGTH OF EMPLOYMENT. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION COMPARISONS OF OTHER COMMUNITY FOUNDATIONS OF LIKE-SIZE WERE REVIEWED FOR ADMINISTRATIVE POSITIONS. STARTING SALARIES AND RAISES WERE BASED ON PERFORMANCE AND LENGTH OF EMPLOYMENT. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 ADAMS 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. FORM 990 IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 AGENCY FUND REVENUE -9,473 AGENCY FUND EXPENSES 1,461 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 CHANGE IN FASB ASC 958 AGENCY FUND NET ASSETS -8,012. JOHN AND KAY BOCH FUND INC 102 N 2ND ST DECATUR IN 467331609 351994040 SUPPORTING IN 501C3 11C NA false false false true false false false false false false false false false false false false false false false false JOHN AND KAY BOCH FUND INC C 171091 CASH TRANSACTION