2013-11-11T15:13:46-06:00 2013-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 317 W FRANKLIN ST ELKHART IN 46516 990 2012-07-01 351826870 MARSHALL COUNTY COMMUNITY FOUNDATION INC MARS 5749355159 2701 N MICHIGAN STREET PLYMOUTH IN 46563 LINDA YODER 5749355159 2013-10-11 1 MARGENE L ZINK P01222961 5742642247 2012 2016-03-07 17:11:31Z LINDA YODER 8262 SR 17 PLYMOUTH IN 46563 41141940 0 X WWW.MARSHALLCOUNTYCF.ORG X 1991 IN TO RECEIVE AND ACCEPT PROPERTY TO BE ADMINISTERED EXCLUSIVELY FOR CHARITABLE PURPOSES, PRIMARILY IN AND FOR THE BENEFIT OF THE PEOPLE OF MARSHALL COUNTY, INDIANA. 28 28 8 69 0 0 1364178 725507 193733 219591 366708 2537334 2801 4115 1927420 3486547 840352 649183 0 0 143504 172164 0 0 115581 273991 285408 1257847 1106755 669573 2379792 25831909 28632675 6895960 7495693 18935949 21136982 TO SERVE ALL OF MARSHALL COUNTY, ITS PEOPLE AND ITS FUTURE, THROUGH THE GROWTH AND ADMINISTRATION OF ENDOWMENT FUNDING AND PHILANTHROPY. 0 0 889998 649183 223706 ADMINISTRATION AND ALLOCATION OF FUNDS RECEIVED FOR CHARITABLE PURPOSES, SCHOLARSHIPS, ART, HUMAN SERVICES, EDUCATIONAL AND HEALTH PROGRAMS. 889998 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 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 0 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X LINDA YODER 5749355159 2701 N MICHIGAN ST PLYMOUTH IN 46563 BRIAN BAKER 1.00 X 0 0 0 DR DON BALKA 1.00 X 0 0 0 KEVIN BERGER 1.00 X 0 0 0 JOAN HUNT 1.00 X 0 0 0 GINNY MUNROE 1.00 X 0 0 0 DON NEWTON 1.00 X 0 0 0 JENNY BECK SHEEDY 1.00 X 0 0 0 KAY FINLAY 1.00 X 0 0 0 KURT GARNER 1.00 X 0 0 0 JOHN SMALL JR 1.00 X 0 0 0 TODD BURCH 1.00 X 0 0 0 DEREK JONES 1.00 X 0 0 0 CHRIS EBERLY 1.00 X 0 0 0 BRUCE EMERICK 1.00 X 0 0 0 KEVIN HICKMAN 1.00 X 0 0 0 ROBERT PICKELL 1.00 X 0 0 0 SARAH SMITH 1.00 X 0 0 0 JOHN OLIVER 1.00 X 0 0 0 BARBARA WINTERS 1.00 X 0 0 0 JOHN ZEGLIS 1.00 X 0 0 0 KEVIN BOYER 1.00 X 0 0 0 TIM HARMAN 1.00 X 0 0 0 CONNIE LEMLER 1.00 X 0 0 0 AMY MIDDAUGH 1.00 X 0 0 0 PAUL NYE 1.00 X 0 0 0 MICHAEL OVERMYER 1.00 X 0 0 0 BETH STYERS 1.00 X 0 0 0 DON THOMPSON 1.00 X 0 0 0 RON ZELTWANGER 1.00 X 0 0 0 PATTI KITCH 2.00 X X 0 0 0 JARED WEIDNER 2.00 X X 0 0 0 JERRY GATES 2.00 X X 0 0 0 CAROLYN KLINE 2.00 X X 0 0 0 RICHARD PARKER 2.00 X X 0 0 0 LOUISE MASON 2.00 X X 0 0 0 LINDA YODER 30.00 X 68137 0 0 68137 0 0 0 0 0 0 0 725507 725507 MANAGEMENT FEES 621110 219591 219591 219591 572265 572265 39620462 37655393 1965069 1965069 1965069 MISCELLANEOUS REVENUE 900099 4115 4115 4115 3486547 223706 0 2537334 649183 649183 47655 15837 15880 15938 100971 31459 33396 36116 2529 805 838 886 8295 2640 2750 2905 12714 4046 4215 4453 62506 19891 20723 21892 16843 5360 5584 5899 143704 143704 3830 1219 1270 1341 5255 1672 1742 1841 17294 5503 5734 6057 3315 1055 1099 1161 1954 622 648 684 5584 1777 1852 1955 2888 919 957 1012 2439 776 809 854 DONOR DEVELOPMENT 8161 0 0 8161 DUES AND MEMBERSHIP 5675 1806 1882 1987 SPECIAL EVENTS 1963 625 651 687 MISCELLANEOUS 1772 563 588 621 2225 536 558 1131 1106755 889998 101176 115581 320805 456695 353465 5823 12985 5138 42660 31292 158852 11368 23818610 26858964 1162321 1275109 12033 12416 25831909 28632675 12449 20747 122021 99037 1120 6761490 7374789 6895960 7495693 X 18179924 20416610 756025 720372 18935949 21136982 25831909 28632675 X 2379792 -114918 11000 -74841 X 0 1 X 1 0 X 836035 439259 1400760 1364178 725507 4765739 836035 439259 1400760 1364178 725507 4765739 1589573 3176166 447939 548784 702781 476894 572265 2748663 1260 12676 5659 2801 4115 26511 7540913 898425 0.42120 0.35260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52 211872 43059 1848458 1 1 16910735 369492 2113618 323603 100 59661 19010481 17363213 368681 -116395 641402 6470 56892 16910735 14521985 235595 2963306 301850 1412 54411 17363213 12853659 220678 1833846 331587 10868 43743 14521985 15968364 529647 -3166056 426514 9028 42754 12853659 1.00000 0 0 5425 861 4564 37235 30431 6804 11368 FUNDS HELD FOR OTHERS 7228148 LIABILITY FOR AMOUNTS HELD IN LEAD TRUST 120264 LIABILITY UNDER UNITRUST AGREEMENT 26377 7374789 X 3142141 -114918 11000 -103918 3246059 240488 240488 3486547 941108 11000 -3423 7577 933531 173224 173224 1106755 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF DONOR-RESTRICTED ENDOWMENT FUNDS FOR WHICH THE ORGANIZATION HAS BEEN GRANTED VARIANCE POWER. THE DONOR-RESTRICTED FUNDS HAVE BEEN OPENED BY INDIVIDUALS OR ORGANIZATIONS IN MARSHALL COUNTY TO PROVIDE SELF SUPPORT, SCHOLARSHIPS, AND INCOME TO OTHER NOT-FOR-PROFIT ORGANIZATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTERPRISE TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE ORGANIZATION'S 2009 THROUGH 2011 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITY. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS TO DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 240,488. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -3,423. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE FROM DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 173,224. 1 ANCILLA COLLEGE 9601 UNION RD PLYMOUTH IN 46563 356071917 501(C)(3) 56471 SCHOLARSHIPS AND ANNUAL DISTRIBUTIONS ANCILLA DOMINI SISTERS 9602 UNION RD PLYMOUTH IN 46564 350867952 501(C)(3) 8000 PERFORMING ARTS ARGOS DOLLARS FOR SCHOLARS 18707 MICHIGAN ROAD ARGOS IN 46501 237039405 501(C)(3) 12218 ANNUAL DISTRIBUTION FOR SCHOLARSHIPS BALL STATE UNIVERSITY LUCINA HALL ROOM B31 MUNCIE IN 47306 356000221 501(C)(3) 13942 SCHOLARSHIPS BREMEN DOLLARS FOR SCHOLARS PO BOX 144 BREMEN IN 46506 061250488 501(C)(3) 27374 SCHOLARSHIPS CITY OF PLYMOUTH 124 N MICHIGAN ST PLYMOUTH IN 46563 356001166 501(C)(3) 63109 ANNUAL DISTRIBUTIONS AND GRANTS FOR PARKS COMMUNITY HOSPITAL OF BREMEN FOUNDATION INC 1020 HIGH RD PO BOX 8 BREMEN IN 46506 351813755 501(C)(3) 8506 ANNUAL DISTRIBUTIONS FIRST UNITED METHODIST CHURCH 400 NORTH MICHIGAN STREET PLYMOUTH IN 46563 350999996 501(C)(3) 6393 ANNUAL DISTRIBUTION IPUI FW 2101 E COLLISEUM BLVD FORT WAYNE IN 46805 356002041 501(C)(3) 7536 SCHOLARSHIPS INDIANA UNIVERSITY BLOOMINGTON 300 N JORDAN AVENUE BLOOMINGTON IN 47405 356001673 501(C)(3) 7626 SCHOLARSHIPS IUSB 1700 MISHAWAKA AVENUE SOUTH BEND IN 46634 356001673 501(C)(3) 5250 SCHOLARSHIPS LAKE MAXINKUCKEE ENVIRONMENTAL COUNCIL 116 N MAIN ST PO BOX 187 CULVER IN 46511 350919825 501(C)(3) 11525 ANNUAL DISTRIBUTIONS, GRANTS FOR OFFICE EQUIPMENT AND SEDIMENT CORE SAMPLING LASALLE COUNCIL BOY SCOUTS OF AMERICA 1340 SOUTH BEND AVENUE SOUTH BEND IN 46617 221576300 501(C)(3) 10095 ANNUAL DISTRIBUTION PLYMOUTH COMMUNITY SCHOOL CORPORATION 611 BERKLEY STREET PLYMOUTH IN 46563 351101903 501(C)(3) 31416 ANNUAL DISTRIBUTION POTAWATOMI PARK INC 16998 STATE ROAD 331 TIPPECANOE IN 46570 351547849 501(C)(3) 8706 QUARTERLY DISTRIBUTIONS PURDUE UNIVERSITY 610 PURDUE MALL WEST LAFAYETTE IN 47907 356002041 501(C)(3) 41500 SCHOLARSHIPS RAY L PRICE FOUNDATION PO BOX 359 PLYMOUTH IN 46563 237115879 501(C)(3) 5069 ANNUAL DISTRIBUTION SAINT JOSEPH'S CARE FOUNDATION 837 CEDAR STREET SUITE 350 SOUTH BEND IN 46617 351654543 501(C)(3) 50800 ANNUAL DISTRIBUTION UNITED WAY OF MARSHALL COUNTY 2701 N MICHIGAN ST PLYMOUTH IN 46563 237220922 501(C)(3) 48662 DISTRIBUTIONS, DONATIONS, AND PAYROLL GRANTS TRITON SCHOOL CORPORATION 100 TRITON DRIVE BOURBON IN 46504 351072224 501(C)(3) 37500 GRANTS FOR STEAM PROJECT, MURAL, AND CONCESSION STAND IVY TECH SOUTH BEND 220 DEAN JOHNSON BLVD SOUTH BEND IN 46601 351180631 501(C)(3) 8569 SCHOLARSHIPS PLYMOUTH AQUATICS CLUB 14441 CREST LANE PLYMOUTH IN 46563 453109094 501(C)(3) 5000 FEASIBILITY STUDY FOR NEW POOL VETERANS THERAPEUTIC CENTER 301 S WALNUT MENTONE IN 46539 454403650 501(C)(3) 15000 THERAPEUTIC ART PROGRAM CULVER COMMUNITY SCHOOL CORPORATION 700 NORTH SCHOOL STREET PO BOX 231 CULVER IN 46511 351078924 501(C)(3) 6994 ANNUAL DISTRIBUTIONS, GRANT FOR SOUND SYSTEM MARSHALL COUNTY HISTORICAL SOCIETY 123 N MICHIGAN STREET PLYMOUTH IN 46563 237098815 501(C)(3) 10737 ANNUAL DISTRIBUTION MARSHALL-STARKE DEVELOPMENT CENTER 1901 PIDCO DRIVE PLYMOUTH IN 46564 351118481 501(C)(3) 10913 ANNUAL DISTRIBUTION AND GRANT FOR NEW CARPET 26 GRANT MONEY IS USED FOR PURPOSES DEFINED IN EACH INDIVIDUAL FUND AGREEMENT. THE VICE PRESIDENT OF OPERATIONS AND EXECUTIVE DIRECTOR REVIEW REQUESTS FOR GRANTS WHEN SUBMITTED. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION OBTAINS THE 990 FROM THE PAID TAX PREPARER. THE ORGANIZATION'S AUDIT AND STEWARDSHIP COMMITTEE REVIEWS THE 990. IF THE AUDIT AND STEWARDSHIP COMMITTEE HAS COMMENTS, IT GIVES THEM TO THE TAX PREPARER. AFTER THE AUDIT AND STEWARDSHIP COMMITTEE AND THE TAX PREPARER FINALIZE A DRAFT OF THE 990, THE DRAFT IS IS SENT VIA E-MAIL OR VIA UNITED STATES POSTAL SERVICE FOR THOSE BOARD MEMBERS WHO DO NOT HAVE EMAIL ACCOUNTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST. STAFF AND BOARD MEMBERS ARE REQUIRED TO SIGN NEW CONFLICT OF INTEREST FORMS EVERY YEAR. THE ORGANIZATION THEN COMPILES A LIST AND THE LIST IS GIVEN TO THE CHAIRMAN OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS DECIDED DURING INITIAL EMPLOYMENT OR AT THE TIME OF ANNUAL REVIEW. THE EXECUTIVE DIRECTOR IS EVALUATED ON GOALS THAT ARE SET AT THE BEGINNING OF THE YEAR, AND ON OVERALL PERFORMANCE. THE BOARD OF DIRECTORS RECEIVE EVALUATION FORMS SO THAT EVERYONE CAN GIVE INPUT. THE EVAULATION FORMS ARE GATHERED BY THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE ANALYZES THE EVAULATIONS AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD THEN MEETS AND DICUSSES THE RECOMMENDATION, UNTIL COMPENSATION IS AGREED UPON, FOR BOTH THE BONUS AWARDED FOR MEETING SET GOALS, AND FOR COST OF LIVING INCREASE. THE BOARD PRESIDENT THEN MEETS WITH THE EXECUTIVE DIRECTOR AND GOES OVER THE EVALUATION AND COMPENSATION SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL OR UNITED STATES POSTAL SERVICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CONTRIBUTIONS TO DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 -240,488. GRANT EXPENSE FROM DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 173,224. DONATED SERVICES AND USE OF FACILITIES -11,000. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 3,423.