2013-08-12T10:40:15-05:00 2012-12-31 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2012-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 650 W NORTH STREET AUBURN IN 467060111 MARCIA K WELLER 2609250311 2013-08-02 true PATRICK W BURKEY 7652847554 2013-08-02 2012 2016-02-24 21:20:13Z MARCIA K WELLER PO BOX 111 650 W NORTH ST AUBURN IN 467060111 2889106 false X WWW.DEKALBFOUNDATION.ORG X 1996 IN DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. 14 14 11 200 0 1132873 315071 166901 201371 1608892 336414 4432 4713 2913098 857569 557367 344919 0 201130 223831 0 41185 369523 402324 1128020 971074 1785078 -113505 11894114 12837234 1528109 1642459 10366005 11194775 X DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. false false 266609 241107 GRANTING PROGRAM: THE DEKALB COUNTY COMMUNITY FOUNDATION, INC. IS PRIMARILY AN ASSET BUILDER AND GRANT MAKER. ITS GRANTING PROGRAM'S PURPOSE IS TO IMPROVE THE QUALITY OF LIFE IN DEKALB COUNTY, INDIANA. FUNDS ARE GRANTED OUT OF THE INCOME EARNED BY VARIOUS CHARITABLE ENDOWMENT FUNDS HELD BY THE FOUNDATION TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVICE DEKALB COUNTY. THE FOUNDATION ALSO GRANTS FROM SEVERAL NONPERMANENT FUNDS TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. IN 2012 OVER 160 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 208698 103812 60302 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE DEKALB COUNTY COMMUNITY FOUNDATION. IN 2012, HIGH SCHOOL SENIORS FROM DEKALB COUNTY RECEIVED SCHOLARSHIP GRANTS FROM VARIOUS SCHOLARSHIP FUNDS HELD BY THE FOUNDATION FOR COLLEGE EDUCATION. SEE SCHEDULE I, PART III OF THIS FORM 990 FOR MORE INFORMATION. 91930 2850 LEARNING LINK, AN EDUCATION INITIATIVE OF DEKALB COUNTY COMMUNITY FOUNDATION, IS FOCUSED ON RAISING THE LEVEL OF EDUCATIONAL ATTAINMENT IN DEKALB COUNTY, INDIANA. LEARNING LINK DOES NOT PROVIDE PROGRAMS, BUT LINKS THE EXISTING RESOURCES OF DIFFERENT SECTORS AND ORGANIZATIONS OF THE COMMUNITY TO PRODUCE RESULTS. ACHIEVING THE COMMON VISION OF IMPROVING THE QUALITY OF LIFE FOR ALL IN DEKALB COUNTY THROUGH CONTINUOUS LEARNING IS VIEWED AS THE WORK OF THE ENTIRE COMMUNITY. THE INITIATIVE IS LED BY A STEERING COMMITTEE AND THREE ACTION TEAMS (EARLY CHILDHOOD, KINDERGARTEN TO 12TH GRADE EDUCATION AND ADULT LIFELONG LEARNING) FOCUSED ON LEARNING ACROSS THE LIFESPAN. OVER 95 COMMUNITY VOLUNTEERS DONATE THEIR TIME AND EXPERTISE TO ALIGN AND ADVANCE THE EDUCATIONAL PRIORITIES IDENTIFIED BY EACH OF THE TEAMS. 567237 true true false false false true false false false true true false false false 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 false false false true 5 0 true 11 true false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false IN X X WENDY OBERLIN 2609250311 650 W NORTH ST AUBURN IN 46706 WENDY OBERLIN 40.00 X 65370 0 2104 MARCIA K WELLER 2.00 X X 0 0 0 W ERIK WEBER 2.00 X X 0 0 0 MARY E SIMCOX 2.00 X X 0 0 0 TODD W CUSTER 2.00 X X 0 0 0 RANDALL J DEETZ 1.00 X 0 0 0 HOLLY ALBRIGHT 1.00 X 0 0 0 MATTHEW A BECHDOL 1.00 X 0 0 0 JEFFREY BURNS 1.00 X 0 0 0 DON B HOLLMAN 1.00 X 0 0 0 RANDY L MCENTARFER 1.00 X 0 0 0 IAN A MERCER 1.00 X 0 0 0 MICHAEL L SLENTZ 1.00 X 0 0 0 VANESSA STERLING 1.00 X 0 0 0 PEGGY J YODER 1.00 X 0 0 0 65370 2104 false false false 315071 39834 315071 ADMINISTRATION FEES 561000 201371 201371 201371 359233 359233 2008718 2031537 -22819 -22819 -22819 MISCELLANEOUS 561000 4713 4713 4713 857569 206084 336414 240037 240037 104882 104882 67474 33737 13495 20242 135235 76573 54508 4154 4968 2959 1909 100 16154 7393 6921 1840 201171 1569 199602 19398 9699 6013 3686 62499 62499 36704 36284 420 13271 6734 4249 2288 3503 1782 1033 688 7076 7076 18089 9045 5336 3708 2743 1388 881 474 1608 885 434 289 6157 3078 1909 1170 4825 3141 842 842 MISCELLANEOUS 13850 13850 DEVELOPMENT 8366 5593 1636 1137 MEMBERSHIP & SUBSCRIPTION 3064 1532 965 567 971074 567237 362652 41185 200 200 732277 568607 135875 91305 285 115 3592 6411 131216 87900 49473 43316 10969816 12125140 2596 2140 11894114 12837234 11521 4717 161943 150625 1354645 1487117 1528109 1642459 X -179212 216815 1104381 1452233 9440836 9525727 10366005 11194775 11894114 12837234 X -113505 1077078 -134803 X false true X true false X 1840326 1801532 643695 1132873 315071 5733497 1840326 1801532 643695 1132873 315071 5733497 3135423 2598074 303498 236210 294551 341676 273279 1449214 7182711 206084 0.36170 0.46570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10 95045 50079 752326 true true 10403816 373969 1594947 203533 287554 183874 11697771 10893041 323316 -328828 258474 225239 10403816 9795833 371870 1161395 207402 228655 10893041 7085331 1705927 1308186 128826 174785 9795833 9489058 409963 -2402666 264439 146585 7085331 0.02000 0.93000 0.05000 false false 69495 32662 36833 61721 55238 6483 43316 ASSETS HELD FOR OTHER AGENCIES 1450258 GIFT ANNUITY RESERVE 36859 1487117 X 1764439 1077078 1077078 687361 170208 170208 857569 935669 935669 35405 35405 971074 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT DEKALB COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM DEKALB COUNTY, AND GIVING CITIZENS OF DEKALB COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. 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 169,598 TRUST REVENUE 610 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 35,665 TRUST EXPENSES -260 true AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 9078 ANNUAL DISTRIBUTION AUBURN MAUSOLEUM ASSOCIATION 108 N CEDAR ST AUBURN IN 467061806 351634499 501C3 9800 BUILDING MAINTENANCE AUBURN PARKS & RECREATION DEPT 100 UTILITY DR PO BOX 506 AUBURN IN 46706 356000943 GOV 11473 PLAYGROUND EQUIPMENT AUBURN PRESBYTERIAN CHURCH 111 W TWELFTH ST PO BOX 448 AUBURN IN 46706 350957077 501C3 6115 ANNUAL DISTRIBUTION BUTLER EARLY EDUCATION CENTER 408 E WASHINGTON PO BOX 397 BUTLER IN 467210397 351657685 501C3 11746 STAFFING/EQUIPMENT CHILDREN FIRST CENTER 1752 WESLEY RD PO BOX 562 AUBURN IN 46706 351305577 501C3 5734 TECHNOLOGY/BOOKS CITY OF AUBURN PO BOX 506 AUBURN IN 467060506 356000943 GOV 10000 OCRA GRANT MATCH DEKALB COUNTY FAIR ASSOCIATION INC 708 S UNION ST PO BOX 65 AUBURN IN 46706 351697339 501C3 6545 NEW HORSE BARN DEKALB HUMANE SOCIETY INC 5221 US HWY 6 BUTLER IN 46721 351362542 501C3 13000 ANNUAL DISTRIBUTION JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 6000 STAFF TRAINING/DISTR ST MARK'S LUTHERAN CHURCH 211 W NINTH ST AUBURN IN 46706 350975633 501C3 25200 OPERATING EXPENSES ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 11050 OPERATING EXPENSES YMCA OF DEKALB COUNTY INC 310 N MAIN ST AUBURN IN 46706 350868958 501C3 11925 PROGRAM FUNDING 13 ARTS & CULTURE 2 480 ENVIRONMENTAL 1 590 SCHOLARSHIPS 18 103812 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 DEKALB COUNTY COMMUNITY FOUNDATION, INC. REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN ONE YEAR OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. X 5 27934 X IN-KIND RENT 1 11900 false true true THIRD PARTY USED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION DEKALB COUNTY COMMUNITY FOUNDATION PROVIDES EFFECTIVE WAYS FOR DONORS TO MAKE A LASTING IMPACT ON THE COMMUNITY BY CREATING PERMANENT CHARITABLE ENDOWMENT FUNDS DEDICATED TO THE CAUSES OF THE FUNDS' DONORS. GIFTS TO ENDOWMENT FUNDS ARE INVESTED FOR GROWTH AND INCOME. A PORTION OF INCOME IS GRANTED TO NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. THIRD ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4C COMMUNITY VOLUNTEERS DONATE THEIR TIME AND EXPERTISE TO ALIGN AND ADVANCE THE EDUCATIONAL PRIORITIES IDENTIFIED BY EACH OF THE TEAMS. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND THEN REVIEWED BY THE FOUNDATION'S ACCOUNTING DEPARTMENT. WHEN THE 990 IS FINALIZED, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS WHO SERVE ON COMMUNITY FOUNDATION COMMITTEES REVIEW THE FOUNDATION'S THEN CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TWO-YEAR TERM THAT THEY SERVE. STAFF MEMBERS REVIEW THE POLICY ANNUALLY. AFTER BOARD, VOLUNTEERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY, THEY SIGN A DECLARATION ACKNOWLEDGING THE RECEIPT OF THE POLICY AND THEY AGREE TO DISCLOSE CONFLICTS AS REQUIRED BY THE POLICY. WHEN A CONFLICT ARISES IN AN OFFICIAL ACTION BY A COMMITTEE OR THE BOARD OF DIRECTORS, THE PERSON WITH THE CONFLICT DISCLOSES THE CONFLICT AND THE DISCLOSURE IS NOTED IN THE MINUTES OF THE MEETING. THE PERSON WITH THE CONFLICT MAY BRIEFLY ADDRESS THE BOARD OF DIRECTORS OR COMMITTEE AND MAY ANSWER QUESTIONS TO PROVIDE KNOWLEDGE THAT MAY BE OF BENEFIT TO THE OTHER MEMBERS. HE OR SHE THEN ABSTAINS FROM FURTHER DISCUSSION AND VOTING. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A DETERMING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. THIS PROCESS IS CARRIED OUT ON AN ANNUAL BASIS, 2012 BEING THE LATEST YEAR FOR WHICH THIS WAS DONE. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B DETERMING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 DEKALB 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. A LINK TO WWW.GUIDESTAR.ORG IS ON THE FOUNDATION'S WEBSITE. 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 -169,598 TRUST REVENUE -610 AGENCY FUND EXPENSES 35,665 TRUST EXPENSES -260 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 CHANGE IN AGENCY FUND NET TRANSACTIONS 133,933 CHANGE IN TRUST NET ASSETS 870 DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 11A NA false ROBERT E BEATY CHARITABLE RMD ROBERT E BEATY CHARITABLE RMD PO BOX 111 AUBURN IN 467060111 207162213 ANNUITY IN NA TRUST false false false true false false false false false false false false false false false false false false false false DEKALB COUNTY FUND FOR THE FUTURE C 26360 CASH TRANSACTION