2013-11-15T10:02:09-06:00 2012-12-31 351178661 BLUE & CO LLC 106 COMMUNITY DR SEYMOUR IN 47274 990 2012-01-01 611329396 FOUNDATION FOR APPALACHIAN KENTUCKY INC FOUN 6064391357 PO BOX 310 CHAVIES KY 41727 GERRY ROLL 6064391357 2013-11-14 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2013-11-14 2012 2016-02-25 16:41:14Z GERRY ROLL PO BOX 310 CHAVIES KY 41727 4551131 0 X WWW.COMMFOUNDATION.ORG X 2002 KY THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO RECEIVE, HOLD, HANDLE, ADMINISTER, INVEST, AND REINVEST MONEY AND PROPERTY OF ALL KINDS RECEIVED BY GIFT, DEVISE, PAYMENTS, BEQUEST, OR APPOINTMENT, IN TRUST OR OTHERWISE, FOR CHARITABLE PURPOSES, PRIMARILY IN, OR FOR THE BENEFIT OF, THE PEOPLE OF SOUTHEASTERN KENTUCKY, INCLUDING FOR SUCH PURPOSES AS -A. TO ASSIST COMMUNITIES AND ORGANIZATIONS IN PROVIDING INNOVATIVE, HIGH-QUALITY PROGRAMS AND SERVICES TO THE RESIDENTS OF SOUTHEASTERN KENTUCKY.B. TO ADMINISTER FOR CHARITABLE PURPOSES PROPERTY DONATED TO THE CORPORATION;C. TO DISTRIBUTE MONEY FOR SUCH PURPOSES IN ACCORDANCE WITH THE TERMS OF GIFTS, BEQUESTS, OR DEVISES TO THE CORPORATION NOT INCONSISTENT WITH ITS PURPOSES, AS SET FORTH IN THESE ARTICLES OF INCORPORATION, OR IN ACCORDANCE WITH DETERMINATIONS MADE BY THE BOARD OF DIRECTORS PURSUANT TO THESE ARTICLES OF INCORPORATION; ANDD. TO DISTRIBUTE PROPERTY TO QUALIFIED CHARITABLE ORGANIZATIONS FOR CHARITABLE PURPOSES. 14 14 2 300 0 0 1396506 4512689 0 0 5041 38442 0 0 1401547 4551131 77910 347153 0 0 118446 133005 0 0 80685 83331 117347 279687 597505 1121860 3953626 1839528 5798773 20905 11670 1818623 5787103 X THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO RECEIVE, HOLD, HANDLE, ADMINISTER, INVEST, AND REINVEST MONEY AND PROPERTY OF ALL KINDS RECEIVED BY GIFT, DEVISE, PAYMENTS, BEQUEST, OR APPOINTMENT, IN TRUST OR OTHERWISE, FOR CHARITABLE PURPOSES, PRIMARILY IN, OR FOR THE BENEFIT OF, THE PEOPLE OF SOUTHEASTERN KENTUCKY, INCLUDING FOR SUCH PURPOSES AS -A. TO ASSIST COMMUNITIES AND ORGANIZATIONS IN PROVIDING INNOVATIVE, HIGH-QUALITY PROGRAMS AND SERVICES TO THE RESIDENTS OF SOUTHEASTERN KENTUCKY.B. TO ADMINISTER FOR CHARITABLE PURPOSES PROPERTY DONATED TO THE CORPORATION;C. TO DISTRIBUTE MONEY FOR SUCH PURPOSES IN ACCORDANCE WITH THE TERMS OF GIFTS, BEQUESTS, OR DEVISES TO THE CORPORATION NOT INCONSISTENT WITH ITS PURPOSES, AS SET FORTH IN THESE ARTICLES OF INCORPORATION, OR IN ACCORDANCE WITH DETERMINATIONS MADE BY THE BOARD OF DIRECTORS PURSUANT TO THESE ARTICLES OF INCORPORATION; ANDD. TO DISTRIBUTE PROPERTY TO QUALIFIED CHARITABLE ORGANIZATIONS FOR CHARITABLE PURPOSES. 0 0 450054 347153 DURING THE PAST YEAR, THE FOUNDATION HAS:* CONTINUED TO OPERATE AND ESTABLISH A WELL-GROUNDED, WELL KNOWN AND WELL REGARDED OFFICE AND STAFF IN THE HEART OF THE SOUTHEASTERN KENTUCKY COAL FIELDS* MET NATIONAL STANDARDS FOR US COMMUNITY FOUNDATIONS AS SET FORTH BY THE COMMUNITY FOUNDATIONS NATIONAL STANDARDS BOARD AT THE NATIONAL COUNCIL ON FOUNDATIONS* BUILT AN INITIAL UNRESTRICTED ENDOWMENT OF OVER $1.5 MILLION WITH MORE THAN 1,400 DONORS AND A MAILING LIST OF OVER 1,800 PEOPLE INTERESTED IN CONTRIBUTING TIME, TALENT AND TREASURE TO THEIR COMMUNITY* FACILITATED AND IMPLEMENTED A STRATEGIC PLAN IN PERRY COUNTY, AND ARE ENTRENCHED IN THE PROCESS IN 3 ADDITIONAL COUNTIES, IDENTIFYING PRIORITIES AND ACTION STEPS FOR THE REGION TO MOVE FORWARD* CREATED LARGE WORKING COALITIONS DOING TANGIBLE WORK IN THE AREAS OF ARTS & CULTURE; HEALTH & WELL-BEING; AND YOUTH LEADERSHIP THAT WE CONTINUE TO FACILITATE AND GROW* MADE GRANTS TO NONPROFIT ORGANIZATIONS IN THE COMMUNITY* SUPPORTED THE COMMUNITY IN RAISING $215,000 FOR THE EAST KY TORNADO RELIEF FUND THE WEEK AFTER THE DISASTER - A TESTAMENT TO THE RELATIONSHIP AND TRUST A LOCAL COMMUNITY FOUNDATION HAS AND OUR ABILITY TO QUICKLY RESPOND TO LOCAL ISSUES WITH LOCAL RESOURCES* DEVELOPED A STRONG BOARD OF DIRECTORS PREPARED TO EMBARK ON AN ENDOWMENT CAMPAIGN TO BUILD OUR ENDOWMENT TO A LEVEL OF SUSTAINABILITYTHE FOUNDATION FOR APPALACHIAN KENTUCKY IS THE FIRST AND ONLY NATIONALLY ACCREDITED COMMUNITY FOUNDATION ESTABLISHED IN SOUTHEASTERN KENTUCKY FOR SOUTHEASTERN KENTUCKY. ACCORDING TO A TRANSFER OF WEALTH STUDY DONE IN 2010, OUR APPALACHIAN COUNTIES ARE LIKELY TO FACE A SIGNIFICANT WEALTH TRANSFER OPPORTUNITY OVER THE NEXT 10-20 YEARS. FOR THIS OPPORTUNITY TO BE REALIZED FOR MAXIMUM ECONOMIC IMPACT IN THE REGION, WORK MUST CONTINUE TO BUILD RESPONSIBLE, TRANSPARENT, ACCOUNTABLE COMMUNITY FOUNDATIONS, ENGAGE POTENTIAL DONORS, CULTIVATE THE CASE FOR GIVING BACK THROUGH TANGIBLE WORK PRODUCTS AND ENGAGE ALL OF OUR COMMUNITIES IN PHILANTHROPIC GIVING FOR THE COMMON GOOD. 450054 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 KY X X THE ORGANIZATION 6064391357 PO BOX 310 CHAVIES KY 41727 DANNY MAGGARD 5.00 X X 0 0 0 DELORIS JUSTICE 5.00 X X 0 0 0 ANNIE WILLIAMS 2.00 X X 0 0 0 MACK BAKER 2.00 X X 0 0 0 CHRIS GOOCH 2.00 X 0 0 0 PEGGY VIRES 2.00 X 0 0 0 SCOTT MCREYNOLDS 2.00 X 0 0 0 WALLY CORNETT 2.00 X 0 0 0 BILL FIELDS 2.00 X 0 0 0 JOHN PRAY 2.00 X 0 0 0 FRANK MEDARIS 5.00 X X 0 0 0 HUGH MITCHELL 2.00 X 0 0 0 STEVE JONES 2.00 X 0 0 0 LYNN SMITH 2.00 X 0 0 0 GERRY ROLL 40.00 X 50000 0 9126 50000 0 9126 0 0 0 0 0 4512689 4512689 38442 38442 4551131 0 0 38442 347153 347153 59127 19512 19512 20103 47251 15593 15593 16065 1891 624 624 643 11306 3731 3731 3844 13430 4432 4432 4566 248 248 43166 33954 3071 6141 11879 11879 11397 3761 3875 3761 8643 2852 2939 2852 7456 3672 3784 3672 3672 11431 3772 3772 3887 9076 2995 3086 2995 2289 2289 PROGRAM EXPENSES 7590 7590 MISCELLANEOUS 500 165 170 165 597505 450054 66766 80685 153584 154896 1193456 727661 251253 165601 39385 16234 32226 23151 209009 811375 0 3916089 1839528 5798773 20803 6803 102 4867 20905 11670 X 149446 88416 266200 300566 1402977 5398121 1818623 5787103 1839528 5798773 3953626 14854 0 X X 0 1 X 1 0 X 458955 135983 77275 1396506 4512689 6581408 458955 135983 77275 1396506 4512689 6581408 5279804 1301604 5829 7384 9548 9350 38442 70553 6651961 0.19570 0.29910 X THE PUBLIC SUPPORT PERCENTAGES FOR THE FOUNDAION OF APPALACHIAN KENTUCKY, INC. (THE FOUNDATION) FOR 2012 AND 2011 ARE 29.91% AND 19.57%, RESPECTIVELY. SINCE THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE IS LESS THAN 33 1/3 PERCENT FOR THE CURRENT AND PRIOR YEAR, IT FAILS THE MECHANICAL TEST FOR PUBLIC SUPPORT.THEREFORE, THE FOUNDATION MUST PASS THE FACTS AND CIRCUMSTANCES TEST IN ORDER TO MAINTAIN ITS PUBLIC SUPPORT STATUS. THE FOUNDATION DOES PASS THE FACTS AND CIRCUMSTANCES TEST FOR 2012. IN ORDER TO PASS THE FACTS AND CIRCUMSTANCES TEST, THE ORGANIZATION MUST DO THE FOLLOWING:SOURCES OF SUPPORT- THE ORGANIZATION SHOULD SEEK GIFTS AND CONTRIBUTIONS FROM A WIDE BASE OF POTENTIAL DONORS IN THE COMMUNITY THAT IS SERVED. THE FOUNDATION SEEKS CONTRIBUTIONS FROM A VARIETY OF SOURCES, INCLUDING, BUT NOT LIMITED TO INDIVIDUALS WITHIN THE COMMUNITY, BUSINESSES WITHIN THE COMMUNITY, OTHER PUBLICLY SUPPORTED ORGANIZATIONS WITHIN THE COMMUNITY AND OTHER PUBLIC AND PRIVATE FOUNDATIONS WITHIN THE COMMUNITY.REPRESENTATIVE GOVERNING BODY- THE BOARD OF DIRECTORS SHOULD REPRESENT VARIOUS AREAS OF PUBLIC INTEREST IN THE AREAS SERVED. THE FOUNDATION MAINTAINS A DIVERSE BOARD OF DIRECTORS REPRESENTING MANY INTEREST GROUPS WITHIN THE COMMUNITY.AVAILABILITY OF PUBLIC FACILITIES OR SERVICES AND/OR PUBLIC PARTICIPATION IN PROGRAMS- THE ORGANIZATION SHOULD BE ALWAYS OFFERING ITS SERVICES TO DONORS IN PLANNING THEIR GIVING AND EDUCATING THE PUBLIC ABOUT GRANT MAKING OPPORTUNITIES. THE FOUNDATION UNDERTAKES NUMEROUS INITIATIVES THROUGHOUT THE YEAR TO EDUCATE DONORS ON THE OPTIONS AVAILABLE FOR CHARITABLE GIVING AND ALSO EDUCATES AREA ORGANIZATIONS AND SCHOOLS ON THE FUNDS AVAILABLE ANNUALLY FOR DISTRIBUTION FROM THE ORGANIZATION. ALL SERVICES ARE PROVIDED AT NO COST TO THE DONORS OR GRANT RECIPIENTS. IN ADDITION, THE FOUNDATION OFFERS A NUMBER OF FORUMS ON COMMUNITY INTEREST ITEMS THROUGHOUT THE YEAR THAT ARE OPEN TO THE GENERAL PUBLIC. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1550905 4387188 53048 347153 22283 5621705 420876 1230179 -4492 77910 17748 1550905 335337 58420 27119 420876 266392 38201 30744 335337 0.00200 0.96000 0.03800 0 0 10985 6768 4217 28400 9466 18934 23151 INTEREST IN CHARITABLE LEAD ANNUITY TRUST 3916089 3916089 X 4577737 14854 12000 26854 4550883 248 248 4551131 609257 12000 12000 597257 248 248 597505 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO SUPPORT CHARITABLE PURPOSES OF PERRY COUNTY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012 AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 BIG SANDY AREA COMMUNITY ACTION PROGRAM 230 COURT ST PAINTSVILLE KY 41240 610653946 501C3 34640 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DANIEL BOONE COMMUNITY ACTION AGENCY INC 1535 SHAMROCK RD MANCHESTER KY 40962 610728039 501C3 20960 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GATEWAY COMMUNITY ACTION PO BOX 367 WEST LIBERTY KY 41472 610865874 501C3 85145 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRONTIER HOUSING INC 5445 FLEMINGBURG RD MOREHEAD KY 40351 610863958 501C3 40000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CHALLENGER LEARNING CENTER ONE COMMUNITY COLLEGE DR HAZARD KY 41701 311492348 501C3 11061 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIVIDUALS SUPPORTING BULLDOG EDUCATION PO BOX 1658 HAZARD KY 41702 273890772 501C3 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KY RIVER REGIONAL ANIMAL SHELTER PO BOX 465 HAZARD KY 41702 611155329 501C3 10045 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HAZARD PERRY COUNTY COMMUNITY MINISTRIES 151 MISS EDNA LANE HAZARD KY 41701 610899221 501C3 14201 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KY INFANT DEVELOPMENT STATION 426 MULBERRY ST HAZARD KY 41701 611317002 501C3 10171 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREATER HAZARD AREA PERFORMING ARTS 501C3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PATHFINDERS OF PERRY COUNTY 750 MORTON BLVD HAZARD KY 41701 208241987 501C3 6553 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PERRY COUNTY 4-H 933 PERRY PARK RD HAZARD KY 41701 611544190 501C3 7769 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KENTUCKY MOUNTAIN HEALTH ALLIANCE 421 MEMORIAL DR HAZARD KY 41701 611355382 501C3 7409 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HOUSING DEVELOPMENT ALLIANCE INC 2871 NORTH MAIN ST HAZARD KY 41701 611253346 501C3 9340 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KENTUCKY RIVER CHILD ADVOCACY CENTER 465 CEDAR ST HAZARD KY 41701 611367930 501C3 9510 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HAZARD PERRY SENIOR CITIZENS 354 PERRY PARK ROAD HAZARD KY 41701 610668023 501C3 6279 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 16 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS THAT ARE PAID OUT ARE PAID THROUGH PASS-THROUGH FUNDS. ALL DOCUMENTATION IS KEPT ON FILE REGARDING ANY GRANTS PAID. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED TO PROPERLY REFLECT THE NAME CHANGE OF THE ORGANIZATION FROM COMMUNITY FOUNDATION OF HAZARD AND PERRY COUNTY TO THE FOUNDATION FOR APPALACHIAN KENTUCKY. OTHER UPDATES TO THE BYLAWS INCLUDE: THE COMPOSITION OF THE BOARD AND THE NOMINATION AND ELECTION OF THE DIRECTORS. ADDED TO THE BYLAWS, WAS THE RESPONSIBILITY OF THE TREASURER AND SECRETARY. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL ACTIVITIES ARE REVIEWED AND BROUGHT BEFORE THE BOARD FOR APPROVAL AND DISAPPROVAL. ANY ACTIVITY THOUGHT TO BE A POSSIBLE CONFLICT IS OR WILL BE BROUGHT TO THE ATTENTION OF THE FOUNDATION LEGAL COUNSEL. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD SETS THE SALARY AND WAGES FOR ALL EMPLOYEES. SUCH ITEMS ARE DISCUSSED AND VOTED ON AT THE REGULARLY MONTHLY MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY ARE ALL AVAILABLE UPON REQUEST. CHANGE IN PROCEDURES OF AUDIT COMMITTEE FORM 990, PART XII, LINE 2C THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE DURING THE YEAR.