2013-09-12T12:14:55-05:00 2012-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2012-01-01 351834679 LaGrange County Community Foundation LAGR 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Paul Johnston 2604634363 2013-09-12 1 David C Moja P00747006 3178852620 2012 2016-02-24 21:20:13Z Laura Lemings 109 E Central Ave No 3 LaGrange IN 46761 4717771 0 X www.lccf.net X 1991 IN To inspire and sustain generosity, leadership, and service in LaGrange County. 9 9 5 82 0 0 285293 724616 196487 201813 1151875 463120 3918 3933 1637573 1393482 195858 223995 0 0 184683 198716 0 0 29388 318564 351967 699105 774678 938468 618804 9334502 10877533 57956 389434 9276546 10488099 X The 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. 0 0 293071 111837 100762 Health & 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. 92472 39350 35453 Scholarships - 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. 85631 36439 32831 Education 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. 85466 36369 32767 Community 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. 85466 36369 32767 556640 1 1 0 0 0 1 0 0 1 1 1 1 0 0 0 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 1 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X Laura Lemings 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Paul Johnston 0.50 0.50 X X 0 0 0 Steve Scott-Welty 0.50 0.50 X X 0 0 0 Jeff Wible 0.60 0.50 X X 0 0 0 Rhonda Sharp 0.60 0.50 X X 0 0 0 Mahlon Bontrager 0.50 X 0 0 0 John Egli 0.40 X 0 0 0 Steve Gage 0.40 X 0 0 0 Steve Longfellow 0.40 X 0 0 0 Gene Mory 0.60 X 0 0 0 Laura Lemings 40.00 0.50 X 71423 0 3010 71423 0 3010 0 0 0 0 0 6130 718486 724616 Administrative Fees 900099 199093 199093 Other Income 900099 2720 2720 201813 367365 367365 5000 0 5000 5000 5000 3418977 3323222 95755 95755 95755 0 6130 1067 -1067 -1067 1393482 201813 0 467053 184645 184645 39350 39350 74432 18608 48381 7443 93700 23425 60905 9370 16528 4132 10743 1653 14056 3514 9136 1406 1974 1184 790 14640 8784 5856 266953 242927 24026 962 962 3398 3398 9569 3515 5418 636 15846 3962 10300 1584 17357 11282 4339 1736 2947 2947 2972 2972 2152 1614 538 Program Related Disburs 9698 9698 Donor Development 2162 2162 Professional Membership 1337 1337 774678 556640 188650 29388 2260 2260 579951 819371 3916 4079 117013 108314 11671 8699 8537308 9520221 122500 445262 76896 77641 9334502 10877533 12036 11946 2270 7800 43650 46926 322762 57956 389434 X 3492048 3761781 343168 745723 5441330 5980595 9276546 10488099 9334502 10877533 X 618804 592004 745 X X 0 1 X 1 0 X 159419 227257 328749 285293 724616 1725334 159419 227257 328749 285293 724616 1725334 476152 1249182 230731 234499 221457 261795 372365 1320847 3046181 891799 0.41010 0.47720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18 505120 3005 1029739 1 1 0 1 X 8995594 554200 800316 123933 10226177 9125476 64280 -42223 151939 8995594 8402081 80455 1176967 534027 9125476 8575373 64273 1616935 1854500 8402081 0.36090 0.57730 0.06180 0 0 25378 25378 0 91635 82936 8699 8699 X 1719278 592004 745 592749 1126529 266953 266953 1393482 507725 0 507725 266953 266953 774678 Part IV, Line 2b: Funds held for agency endowments in accordance with FASB ASC 958. Description of Intended Use of Endowment Funds: 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 Uncertain Tax Positions Under FIN 48: 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. Part XI, Line 2d - Other Adjustments: Change in value of trusts 745. 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. 1 Auditor of LaGrange County 114 W Michigan St LaGrange IN 46761 356000167 501 (c) 3 14971 Designated grant for operational expenses Elijah Haven Crisis Intervention Center Inc 201 S Detroit St LaGrange IN 46761 351982355 501 (c) 3 7645 Designated grant for operational expenses LaGrange Communities Youth Center 105 N Detroit St LaGrange IN 46761 208190256 501 (c) 3 7600 Designated grant for operational expenses LaGrange County American Red Cross 109 E Central Ave Ste 6 LaGrange IN 46761 530196605 501 (c) 3 48552 Designated grant for operational expenses Learning Generation Initiative Inc 1396 Benham Ave Ste A Elkhart IN 46516 651182156 501 (c) 3 19761 Designated grant for operational expenses Kenny Burket Clinic PO Box 101 LaGrange IN 46761 271215618 501 (c) 3 5100 Designated grant for operational expenses Lima-Scott Food Pantry 7020 N 675 W Shipshewana IN 46565 351596084 501 (c) 3 6000 Food for families in need Westview Dollars for Scholars 7835 W St Rd 120 Shipshewana IN 46565 363635153 501 (c) 3 5597 Designated grant for operational expenses Shore Mennonite Church Inc 7235 W 100 N Shipshewana IN 46565 351954279 501 (c) 3 7224 Emergency support for low income families - utilities, housing, medications, food Topeka Mennonite Church 206 E Lake St Topeka IN 46571 351580967 501 (c) 3 5123 Food for families in need Clothes & Food Basket 202 N Detroit St LaGrange IN 46761 351617581 501 (c) 3 14000 Food for families in need Jr Achievement of LaGrange Co PO Box 92 Millersburg IN 46543 350922731 501 (c) 3 6544 Designated grant for operational expenses LaGrange County Council on Aging PO Box 107 LaGrange IN 46761 237455893 501 (c) 3 7010 Designated grant for operational expenses 13 0 Scholarships 43 39350 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule 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. Form 990, Part VI, Section B, line 11 When 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 12c All 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 15a Line 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 19 LaGrange 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. Executive Committee Form 990, Part VI, Section A, Line 1a The 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in value of trusts 745. Explanation for Responsibility: 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. LCCF Support Org Inc 109 E Central Ave LaGrange IN 46761 371502210 Support activities of LaGrange County Community Foundation IN 501(c)(3) Line 11 - Type II LaGrange County Community Foundation 0 Charitable Remainder Unitrust (1) Charitable Remainder Unitrust IN LaGrange County Community Foundation T 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0