LAGRANGE COUNTY COMMUNITY FOUNDATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
LAGRANGE COUNTY COMMUNITY FOUNDATION INC (EIN 35-1834679)
Tax period
2012-01-01 to 2012-12-31
Filed
2013-09-12
IRS object ID
201322559349300517
Schema version
2012v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-09-12T12:14:55-05:00Timestamp
Tax Period End Date2012-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN363990892EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Capin Crouse LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1972 Emerson Parkway STE AAddressLine1
CityGreenwoodCity
StateINState
ZIP Code46143ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN351834679EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1LaGrange County Community FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlLAGRNameControl
Phone2604634363Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1109 E Central Ave No 3AddressLine1
CityLaGrangeCity
StateINState
ZIP Code46761ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NamePaul JohnstonName
TitlePresidentTitle
Phone2604634363Phone
Date Signed2013-09-12DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDavid C MojaName
PTINP00747006PTIN
Phone3178852620Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonLaura LemingsNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1109 E Central Ave No 3AddressLine1
CityLaGrangeCity
StateINState
ZIP Code46761ZIPCode
FieldValueIRS element (for citing)
Gross Receipts4717771GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web Sitewww.lccf.netWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1991YearFormation
State Legal DomicileINStateLegalDomicile
Activity Or Mission DescriptionTo inspire and sustain generosity, leadership, and service in LaGrange County.ActivityOrMissionDescription
Nbr Voting Members Governing Body9NbrVotingMembersGoverningBody
Nbr Independent Voting Members9NbrIndependentVotingMembers
Total Nbr Employees5TotalNbrEmployees
Total Nbr Volunteers82TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year285293ContributionsGrantsPriorYear
Contributions Grants Current Year724616ContributionsGrantsCurrentYear
Program Service Revenue Prior Year196487ProgramServiceRevenuePriorYear
Program Service Revenue CY201813ProgramServiceRevenueCY
Investment Income Prior Year1151875InvestmentIncomePriorYear
Investment Income Current Year463120InvestmentIncomeCurrentYear
Other Revenue Prior Year3918OtherRevenuePriorYear
Other Revenue Current Year3933OtherRevenueCurrentYear
Total Revenue Prior Year1637573TotalRevenuePriorYear
Total Revenue Current Year1393482TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year195858GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY223995GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year184683SalariesEtcPriorYear
Salaries Etc Current Year198716SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year29388TotalFundrsngExpCurrentYear
Other Expense Prior Year318564OtherExpensePriorYear
Other Expenses Current Year351967OtherExpensesCurrentYear
Total Expenses Prior Year699105TotalExpensesPriorYear
Total Expenses Current Year774678TotalExpensesCurrentYear
Revenues Less Expenses Prior Year938468RevenuesLessExpensesPriorYear
Revenues Less Expenses CY618804RevenuesLessExpensesCY
Total Assets BOY9334502TotalAssetsBOY
Total Assets EOY10877533TotalAssetsEOY
Total Liabilities BOY57956TotalLiabilitiesBOY
Total Liabilities EOY389434TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY9276546NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY10488099NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionThe mission of the LaGrange County Community Foundation (LCCF) is to inspire and sustain generosity, leadership, and service while acting as a gateway to benefit LaGrange County citizens and organizations that provide programs and services.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense293071Expense
Grants111837Grants
Revenue100762Revenue
DescriptionHealth & Emergency Relief- The increasing need for emergency support for families in financial crisis drove a decision to expand a proactive matching grant program in recent year in support of fundraising efforts by three local ministerial associations. All funds in those efforts were collected by LCCF through its Good Samaritan Fund and then matched dollar-for-dollar. With the unemployment rate still hovering around 8% and underemployment increasingly the norm, the primary emphasis in awards was on health and human services. LCCF Board of Directors and grants committee take an active role in the community by partnering with the numerous not-for-profit organizations that deliver services that are focused on keeping the citizens of LaGrange County healthy.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense92472Expense
Grants39350Grants
Revenue35453Revenue
DescriptionScholarships - The LCCF scholarship program, which includes new and renewable scholarships, awarded 56 scholarships which resulted in tuition payments for local scholars of $39,350.00 in 2012. Scholarship awardees are selected on a competitive basis through careful review and scoring process of applications by members of the LCCF all-volunteer Scholarship Advisory Committee and Board of Directors. All scholarship applications are available on-line during the scholarship season at www.lccf.net.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense85631Expense
Grants36439Grants
Revenue32831Revenue
DescriptionEducation Support - LCCF operates a program in support of education for all citizens of LaGrange County. According to the Indiana Department of Workforce Development, LaGrange County has ranked last in the state for the percentage of workers (30.3%) who have completed a high school education for at least the last ten years. Education is an economic development issue that continues to challenge our county. It influences our ability to attract and keep high-paying manufacturing jobs. It also affects the ability of individual local workers to compete for those jobs. In 2012, LaGrange County Community Foundation (LCCF) continued its ongoing support of adult education. A grant to Learning Generation Initiative in the amount of $19,761 funded essential instruction that resulted in nearly 50 local residents earning a GED's.Description

Activity Other ActivityOther

FieldValueIRS element (for citing)
Expense85466Expense
Grants36369Grants
Revenue32767Revenue
DescriptionCommunity Development & Recognition- The Heart of Gold Program identifies and honors everyday citizens in LaGrange County who touch the lives of others. The LCCF Board of Directors announced the selection of a local resident as the 2012 LaGrange County Heart of Gold Recipient. Nominees for the award were submitted to the Community Foundation by local residents familiar with the nominee's unselfish volunteer efforts to serve others. The LCCF also promotes community development through supporting youth programs. These programs allow for enriching after school activites, as well as summer camp programs that keep students engaged in being active and healthy and involved in the community.Description
FieldValueIRS element (for citing)
Total Of Other Program Service Exp85466TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt36369TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev32767TotalOfOtherProgramServiceRev
Total Program Service Expense556640TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds1DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling1CreditCounseling
Term Or Permanent Endowments1TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals1GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees5NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members9NbrVotingGoverningBodyMembers
Number Independent Voting Members9NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledINStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1Laura LemingsBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number2604634363TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1109 E Central Ave No 3AddressLine1
CityLaGrangeCity
StateINState
ZIP Code46761ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekAverage Hours Per Week RelatedAverageHoursPerWeekRelatedIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
Paul Johnston
President0.500.50XX000
Steve Scott-Welty
Vice President0.500.50XX000
Jeff Wible
Secretary0.600.50XX000
Rhonda Sharp
Treasurer0.600.50XX000
Mahlon Bontrager
Director0.50X000
John Egli
Director0.40X000
Steve Gage
Director0.40X000
Steve Longfellow
Director0.40X000
Gene Mory
Director0.60X000
Laura Lemings
Executive Director40.000.50X7142303010
FieldValueIRS element (for citing)
Total Reportable Comp From Org71423TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation3010TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Fundraising Events6130FundraisingEvents
All Other Contributions718486AllOtherContributions
Total Contributions724616TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Administrative Fees900099199093199093
Other Income90009927202720
FieldValueIRS element (for citing)
Total Program Service Revenue201813TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column367365TotalRevenueColumn
Exclusion$367,365ExclusionAmount

Gross Rents GrossRents

FieldValueIRS element (for citing)
Real5000Real

Less Rental Expenses LessRentalExpenses

FieldValueIRS element (for citing)
Real0Real

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real5000Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column5000TotalRevenueColumn
Exclusion$5,000ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities3418977Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities3323222Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities95755Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column95755TotalRevenueColumn
Exclusion$95,755ExclusionAmount
FieldValueIRS element (for citing)
Gross Income Fundraising Events0GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events6130CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses1067FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column-1067TotalRevenueColumn
Exclusion-$1,067ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column1393482TotalRevenueColumn
Related Or Exempt Function Income201813RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$467,053ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total184645Total
Program Services184645ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total39350Total
Program Services39350ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total74432Total
Program Services18608ProgramServices
Management And General48381ManagementAndGeneral
Fundraising7443Fundraising

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total93700Total
Program Services23425ProgramServices
Management And General60905ManagementAndGeneral
Fundraising9370Fundraising

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total16528Total
Program Services4132ProgramServices
Management And General10743ManagementAndGeneral
Fundraising1653Fundraising

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total14056Total
Program Services3514ProgramServices
Management And General9136ManagementAndGeneral
Fundraising1406Fundraising

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total1974Total
Program Services1184ProgramServices
Management And General790ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total14640Total
Program Services8784ProgramServices
Management And General5856ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total266953Total
Program Services242927ProgramServices
Management And General24026ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total962Total
Management And General962ManagementAndGeneral

Advertising Advertising

FieldValueIRS element (for citing)
Total3398Total
Fundraising3398Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total9569Total
Program Services3515ProgramServices
Management And General5418ManagementAndGeneral
Fundraising636Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total15846Total
Program Services3962ProgramServices
Management And General10300ManagementAndGeneral
Fundraising1584Fundraising

Occupancy Occupancy

FieldValueIRS element (for citing)
Total17357Total
Program Services11282ProgramServices
Management And General4339ManagementAndGeneral
Fundraising1736Fundraising

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total2947Total
Management And General2947ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total2972Total
Management And General2972ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total2152Total
Program Services1614ProgramServices
Management And General538ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesFundraisingFundraisingManagement And GeneralManagementAndGeneral
Program Related Disburs96989698
Donor Development21622162
Professional Membership13371337

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total774678Total
Program Services556640ProgramServices
Management And General188650ManagementAndGeneral
Fundraising29388Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY2260BOY
EOY2260EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY579951BOY
EOY819371EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY3916BOY
EOY4079EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis117013LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec108314LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY11671BOY
EOY8699EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY8537308BOY
EOY9520221EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY122500BOY
EOY445262EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY76896BOY
EOY77641EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY9334502BOY
EOY10877533EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY12036BOY
EOY11946EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY2270BOY
EOY7800EOY

Escrow Account Liability EscrowAccountLiability

FieldValueIRS element (for citing)
BOY43650BOY
EOY46926EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
EOY322762EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY57956BOY
EOY389434EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY3492048BOY
EOY3761781EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY343168BOY
EOY745723EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY5441330BOY
EOY5980595EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY9276546BOY
EOY10488099EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY9334502BOY
EOY10877533EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses618804ReconcilationRevenueExpenses
Reconciliation Unrealized Invest592004ReconciliationUnrealizedInvest
Reconcilation Other Changes745ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years159419CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years227257CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years328749CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year285293CurrentTaxYearMinus1Year
Current Tax Year724616CurrentTaxYear
Total1725334Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years159419CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years227257CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years328749CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year285293CurrentTaxYearMinus1Year
Current Tax Year724616CurrentTaxYear
Total1725334Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total476152AmountsSubstContributorsTotal
Public Support Total1701249182PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years230731CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years234499CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years221457CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year261795CurrentTaxYearMinus1Year
Current Tax Year372365CurrentTaxYear
Total1320847Total
FieldValueIRS element (for citing)
Total Support3046181TotalSupport
Gross Receipts From Admissions Etc891799GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.41010PublicSupportPertcentage170
Public Support Pertcent Prior Year0.47720PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Number DA Fs Held18NumberDAFsHeld
Donor Advised Contributions505120DonorAdvisedContributions
Grants Paid From Donor Funds3005GrantsPaidFromDonorFunds
Aggregate DAF Value1029739AggregateDAFValue
Disclosed Orgs Legal Control1DisclosedOrgsLegalControl
Disclosed For Charitable Purposes1DisclosedForCharitablePurposes
Agent Trustee Etc0AgentTrusteeEtc
Included On FS1IncludedOnFS
Explanation In Part XIIIXExplanationInPartXIII

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance8995594BeginningOfYearBalance
Contributions554200Contributions
Investment Earnings Or Losses800316InvestmentEarningsOrLosses
Grants Or Scholarships123933GrantsOrScholarships
End Of Year Balance10226177EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance9125476BeginningOfYearBalance
Contributions64280Contributions
Investment Earnings Or Losses-42223InvestmentEarningsOrLosses
Grants Or Scholarships151939GrantsOrScholarships
End Of Year Balance8995594EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance8402081BeginningOfYearBalance
Contributions80455Contributions
Investment Earnings Or Losses1176967InvestmentEarningsOrLosses
Other Expenditures534027OtherExpenditures
End Of Year Balance9125476EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance8575373BeginningOfYearBalance
Contributions64273Contributions
Investment Earnings Or Losses1616935InvestmentEarningsOrLosses
Other Expenditures1854500OtherExpenditures
End Of Year Balance8402081EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.36090BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.57730PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.06180TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs0EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs0EndowmentsHeldByRelatedOrgs

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Other Cost Or Other Basis25378OtherCostOrOtherBasis
Depreciation25378Depreciation
Book Value0BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis91635OtherCostOrOtherBasis
Depreciation82936Depreciation
Book Value8699BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings8699TotalOfBookValueLandBuildings
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt1719278TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments592004NetUnrealizedGainsInvestments
Other Revenues745OtherRevenues
Revenue Not Rptd F990592749RevenueNotRptdF990
Revenue Subtotal1126529RevenueSubtotal
Investment Expenses Not Included266953InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt266953RevenueNotRptdOnFinStmt
Total Revenue Per Form9901393482TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt507725TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal507725ExpensesSubtotal
Investment Expenses Not Included2266953InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt266953ExpensesNotRptdOnFinStmt
Total Expenses Per Form990774678TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
Part IV, Line 2b:Funds held for agency endowments in accordance with FASB ASC 958.
Part V, Line 4:The Community Foundation's endowment funds are intended to award grants to charitable, educational, or scientific projects and purposes. Permanent endowment funds are intended to award charitable grants in perpetuity.Description of Intended Use of Endowment Funds:
Part X, Line 2:The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2012 and 2011, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation files returns in the United States federal jurisdiction and the state of Indiana. With few exceptions the Foundation is no longer subject to investigation by the Internal Revenue Service (IRS) for years before 2009.Description of Uncertain Tax Positions Under FIN 48:
Change in value of trusts 745.Part XI, Line 2d - Other Adjustments:
Part V, Endowment Funds - Adjustments were made to column (b) for prior year and column (c) for two years back to update the return reporting in accordance with the financial statements.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable (13 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
Auditor of LaGrange County
114 W Michigan StLaGrangeIN46761356000167501 (c) 314971Designated grant for operational expenses
Elijah Haven Crisis Intervention Center Inc
201 S Detroit StLaGrangeIN46761351982355501 (c) 37645Designated grant for operational expenses
LaGrange Communities Youth Center
105 N Detroit StLaGrangeIN46761208190256501 (c) 37600Designated grant for operational expenses
LaGrange County American Red Cross
109 E Central Ave Ste 6LaGrangeIN46761530196605501 (c) 348552Designated grant for operational expenses
Learning Generation Initiative Inc
1396 Benham Ave Ste AElkhartIN46516651182156501 (c) 319761Designated grant for operational expenses
Kenny Burket Clinic
PO Box 101LaGrangeIN46761271215618501 (c) 35100Designated grant for operational expenses
Lima-Scott Food Pantry
7020 N 675 WShipshewanaIN46565351596084501 (c) 36000Food for families in need
Westview Dollars for Scholars
7835 W St Rd 120ShipshewanaIN46565363635153501 (c) 35597Designated grant for operational expenses
Shore Mennonite Church Inc
7235 W 100 NShipshewanaIN46565351954279501 (c) 37224Emergency support for low income families - utilities, housing, medications, food
Topeka Mennonite Church
206 E Lake StTopekaIN46571351580967501 (c) 35123Food for families in need
Clothes & Food Basket
202 N Detroit StLaGrangeIN46761351617581501 (c) 314000Food for families in need
Jr Achievement of LaGrange Co
PO Box 92MillersburgIN46543350922731501 (c) 36544Designated grant for operational expenses
LaGrange County Council on Aging
PO Box 107LaGrangeIN46761237455893501 (c) 37010Designated grant for operational expenses
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants13TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII

FieldValueIRS element (for citing)
Type Of GrantScholarshipsTypeOfGrant
Number Of Recipients43NumberOfRecipients
Amount Of Cash Grant39350AmountOfCashGrant

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierProcedure for Monitoring Grants in the U.S.:Identifier
Return ReferencePart I, Line 2:ReturnReference
ExplanationSchedule I, Part I, Line 2: LaGrange County Community Foundation (LCCF) manages a grantmaking program that provides not-for-profit (501(c)(3)) organizations and governmental organizations, such as schools and libraries, grants for various programs and capital expenditure projects. The LCCF areas of interest are Art & Culture, Education, Environment, Community Enhancement, Health & Human Services, and Recreation. The program involves 8 volunteers from the many townships and small communities in LaGrange. The 8 member grantmaking advisory committee reviews all competitive grant applications and makes recommendations to the LCCF Board of Directors for funding. The final decisions are made by the LCCF Board of Directors. The LCCF Board of Directors also discusses current community issues, and sometimes these discussions can become the basis for proactive grants that do not involve the 8 member grantmaking advisory committee. All grantees are required to complete a final grant report that explains, in detail, how the funds were used. If the grantee wants to use the money differently than the grant was intended, they must request a grant modification which the board must approve. If the grant is used differently than the intended use, LCCF has the power to request a full refund of the grant.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
Form 990, Part VI, Section B, line 11When the draft copy is received from the CPA firm, the Foundation's office staff forwards a copy to the audit committee for review. The audit committee is comprised of the executive director, the Executive Committee and a local CPA, who is not on the Board of Directors and has no relationship with the Foundation, other than volunteering to serve on the audit committee. These individuals may contact the CPA directly with questions. The audit committee submits a written report to the Executive Director, who shares the report with the Executive Committee. The Executive Committee then makes a recommendation to the Board for approval.
Form 990, Part VI, Section B, line 12cAll employees and board members are required to complete a conflict of interest policy annually. Additionally, they are required to complete and sign a disclosure statement that enumerates all professional and personal affiliations to any/all organizations. The Executive Assistant reviews the signed statements. If there is a conflict, the member(s) abstain from voting. All of this is documented in the board minutes.
Form 990, Part VI, Section B, line 15aLine 15a The staff gathers prior or current year (whichever is available or most current) information from the following: (1) Compensation summary for Indiana community foundations from Indiana Grantmakers Alliance website. (2) Council of Foundations Grantmakers Salary and Benefit Report. (3) Indiana Department of Workforce Development Occupations & Starting Wages Report and Indiana Economic Growth Region. (4) Northeast Indiana community foundation region of 11 counties do a regional survey of salaries and benefits of all staff. This report is not done every year, but when available is very useful. The preceding documenatation is presented to the Executive Committee along with the proposed budget. The Committee reviews the data and makes a recommendation to the Independent board and the independent board approves/rejects the proposals. A copy of the board minutes, compensation summary reports and proposed budget (with salary proposal) is kept for records. Line 15b The organization did not compensate any other officers or key employees. Therefore, this question was answered no in accordance with the instructions.
Form 990, Part VI, Section C, line 19LaGrange 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, the 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, Part VI, Section A, Line 1aThe organization has an executive committee made up of the officers of the board. The executive committee may exercise all powers and authority of the board of directors in the management of the business and affairs of the corporation between meetings of the board of directors except for adopting or approving the articles of incorporation, merger or consolidation, sale of assets, or the bylaws of the corporation.Executive Committee
Form 990, Part XI, line 9:Change in value of trusts 745.Changes in Net Assets or Fund Balances:
Form 990, Part XII, Line 2c:The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year.Explanation for Responsibility:

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1LCCF Support Org IncBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1109 E Central AveAddressLine1
CityLaGrangeCity
StateINState
ZIP Code46761ZIPCode
FieldValueIRS element (for citing)
EIN371502210EIN
Primary ActivitiesSupport activities of LaGrange County Community FoundationPrimaryActivities
Legal Domicile StateINLegalDomicileState
Exempt Code Section501(c)(3)ExemptCodeSection
Public Charity StatusLine 11 - Type IIPublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LaGrange County Community FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Controlled Org0ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1Charitable Remainder Unitrust (1)BusinessNameLine1
FieldValueIRS element (for citing)
Primary ActivityCharitable Remainder UnitrustPrimaryActivity
Legal Domicile StateINLegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LaGrange County Community FoundationBusinessNameLine1
FieldValueIRS element (for citing)
Type Of EntityTTypeOfEntity
Controlled Org0ControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

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