2012-07-25T10:05:35-00:00 2011-12-31 Estep Burkey Simmons LLC PO Box 42 Muncie IN 473080042 990 2011-01-01 351992897 DeKalb County Community Foundation Inc DEKA 2609250311 PO Box 111 650 W North Street Auburn IN 467060111 Randall J Deetz 2012-07-24 true Patrick Burkey 7652847554 2012-07-24 2011 2016-02-24 21:20:13Z Randall J Deetz PO Box 111 650 W North Street Auburn IN 46706 13186630 false X www.dekalbfoundation.org X 1996 IN To promote community philanthropy by offering local citizens the opportunity to leave a charitable legacy that will sustain and improve life in our county. 15 15 7 200 0 643695 1132873 165166 166901 645691 1608892 1096 4432 1455648 2913098 438959 557367 0 193448 201130 0 41895 326188 369523 958595 1128020 497053 1785078 12068650 11894114 1624458 1528109 10444192 10366005 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 542351 462092 104982 Granting Program The DeKalb County Community Foundation, Inc. is primarily an asset builder and grant maker. Its granting programs 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 2011 over 230 grants were awarded. See Schedule I, Part II and Part III, of this Form 990 for more information. 133809 95275 60407 Scholarship Program Scholarship granting is a large program of the DeKalb County Community Foundation. In 2011, 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. 33609 1512 DeKalb County HOPE Helping Our Pupils Excel began as a literacy volunteer project to help elementary school children become proficient readers. Community leaders saw an unmet need in the DeKalb County schools as many students were entering schools with needs that went beyond what the traditional classrooms could provide. Today, HOPE trains adult volunteers as tutors/mentors and matches each adult with a child who has been identified by school personnel or a parent as able to benefit by having another caring adult in his/her life. Meeting in the schools once a week for an hour, volunteer and student pairs work one-on-one providing a friendship and helping children improve their reading, writing and basic math skills. A Board of Directors was organized and DeKalb County HOPE incorporated in the State of Indiana in 2009, and in 2010 gained 501c3 non-profit status. The Board of Directors meets quarterly with an Executive Committee that meets monthly. Hope mentors are recruited from civic groups, churches, service organizations, schools and the general public. Continued on Line 4d 73031 782800 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 false true 8 0 7 true false false false false false false false false false false false false false X 15 15 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 Street Auburn IN 46706 Wendy Oberlin 040.00 X X 63393 0 1961 Randall J Deetz 002.00 X X 0 0 0 Marcia K Weller 002.00 X X 0 0 0 W Erik Weber 002.00 X X 0 0 0 Don B Holman 002.00 X X 0 0 0 Peggy J Yoder 001.00 X 0 0 0 Holly Albright 001.00 X 0 0 0 Matthew A Bechdol 001.00 X 0 0 0 Jeffrey Burns 001.00 X 0 0 0 Todd W Custer 001.00 X 0 0 0 Randy L McEntarfer 001.00 X 0 0 0 Ian A Mercer 001.00 X 0 0 0 Phyllis Perry 001.00 X 0 0 0 Mary Simcox 001.00 X 0 0 0 Michael L Slentz 001.00 X 0 0 0 Vanessa Sterling 001.00 X 0 0 0 63393 1961 false false false 1132873 49456 1132873 Administration Fees 561000 166901 166901 166901 341671 341671 11540753 10273144 388 1267609 -388 1267221 1267221 Miscellaneous 561000 4432 4432 4432 2913098 171333 1608892 449110 449110 108257 108257 0 0 67470 33735 13494 20241 0 116826 87173 25677 3976 2689 2325 298 66 0 14145 9282 3518 1345 166701 1955 164746 0 7060 3530 2118 1412 0 71202 15 71187 38445 30432 4808 3205 9980 5064 2950 1966 11324 5761 3338 2225 8109 8109 0 14725 7363 4418 2944 1847 933 548 366 0 2021 1068 572 381 0 0 7974 3987 2392 1595 4769 2779 1194 796 Development 6771 4405 1420 946 Membership and subscriptions 2156 1078 647 431 DeKalb Reads 10577 10577 Miscellaneous 5862 5862 0 1128020 782800 303325 41895 200 200 671923 732277 94495 135875 2485 285 3333 3592 131216 81743 51555 49473 11200065 10969816 44594 2596 12068650 11894114 11114 11521 151419 161943 1461925 1354645 1624458 1528109 X 180952 -179212 1081105 1104381 9182135 9440836 10444192 10366005 12068650 11894114 X 1785078 -1863265 X false true true X false X 1013330 1840326 1801532 643695 1132873 6431756 1013330 1840326 1801532 643695 1132873 6431756 2731965 3699791 337182 303498 236210 294551 341676 1513117 7944873 0.46570 0.47510 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8 30652 29960 592794 true true 10893041 323316 -328828 258474 225239 10403816 9795833 371870 1161395 207402 228655 10893041 7085331 1705927 1308186 128826 174785 9795833 9489058 409963 -2402666 264439 146585 7085331 0.22000 0.75000 0.03000 false false 69495 26422 43073 61721 55321 6400 49473 Gift Annuity Reserve 38320 Assets Held for Other Agencies 1316325 1354645 2913098 1128020 1785078 -1957770 94505 -1863265 -78187 987518 -1715636 2043 -1713593 2701111 211987 211987 2913098 1065705 287 287 1065418 62602 62602 1128020 V 4 The intended uses of the Organizations 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. X 2 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. XI 8 Change in agency fund net assets 92,749 change in trust net assets 1,756 94,505 XII 2d Trust revenues and realized gains 2,043 XII 4b Agency fund revenues and realized gains 211,987 XIII 2d Trust expenses 287 XIII 4b Agency fund expenses 62,602 true Auburn Cord Duesenberg Automobile Museum PO Box 271 Auburn IN 46706 351294918 501c3 11083 Annual fund distrib. Auburn Mausoleum Association 131 Highland Park Dr Albion IN 46701 351634499 501c3 9759 New roof Auburn Presbyterian Church PO Box 448 Auburn IN 46706 350957077 501c3 8578 Annual fund distrib. Butler Early Education PO Box 397 Butler IN 46721 351657685 501c3 6061 Program funding City of Auburn PO Box 506 Auburn IN 46706 356000943 34574 Park project DeKalb Co Council on Aging Inc 1800 E 7th St Auburn IN 46706 351424251 501c3 6100 Program assist. DeKalb Co Sheriff Department 215 E 8th St Auburn IN 46706 356000139 7040 GED classes Garrett Public Library 107 W Houston St Garrett IN 46738 356001498 501c3 15500 Furniture equip. Garrett-Keyser-Butler Community Head Start 504 S 2nd St Garrett IN 46738 356005113 501c3 6134 Training Judy A Morrill Recreation Center 1200 E Houston St Garrett IN 46738 352010882 501c3 5910 Programs equip. Questa Foundation for Education 3468 Stellhorn Rd Fort Wayne IN 46815 356025795 501c3 6600 Scholarships Retired Senior Volunteer Program 107 W 5th St Auburn IN 46706 530196617 501c3 12820 Program funding Riverdale Elementary School 6127 SR 1 St Joe IN 46785 351074089 69971 Playground equip. St Mark's Lutheran Church 211 W 9th St Auburn IN 46706 350975633 501c3 24000 Operating expenses St Martin's Healthcare Inc 1359 S Randolph St Garrett IN 46738 208609620 501c3 8539 Operating expenses United Way of DeKalb County Inc PO Box 307 Auburn IN 46706 351065714 501c3 12594 Program funding YMCA of DeKalb County Inc 310 N Main St Auburn IN 46706 350868958 501c3 115453 Program funding 17 Arts and culture 10 12477 Environmental 1 316 Human services 2 189 Scholarships 29 95275 I 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 also be performed in order to verify that grant funds are used in accordance with the original grant agreement. X 3 35586 Average market price X Lawn maintenance 1 1630 Comparable sale X 2 x 2 granite piece 1 250 Comparable sale X Poster art 1 90 Comparable sale X In-kind rent 1 11900 Fair market value false true true I 32b The Foundation uses a securities broker to sell contributed publicly traded securities. Form 990 Part VI 11b Form 990 is prepared by the Foundations audit firm and then reviewed by the Foundations accounting department. When the 990 is finalized, it is presented to the Board of Directors for review and approval prior to filing. Form 990 Part VI 12c Members of the Board of Directors and members who serve on Community Foundation committees review the Foundations 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. Form 990 Part VI 15b Determing the salary and benefits for the executive director and other key employees is the responsibility of the DeKalb County Community Foundations 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. Form 990 Part VI 15b Continued 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, 2011 being the latest year for which this was done. Form 990 Part VI 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 Foundations 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 Foundations website. The Foundations Form 990 is available online at www.guidestar.org. A link to www.guidestar.org is on the Foundations website. Form 990 is also immediately available upon request through the Foundations office. Form 990 Part XI 5 Unrealized losses -1,957,770 Change in Agency Fund net transactions 92,749 Change in Trust net assets 1,756 -1,863,265 Form 990 Part III Program Service Accomplishments Line 4d Other Activities Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from Line 4c - Federal and state criminal background checks are conducted on every applicant. HOPE mentees, or students, attend two private and ten schools within three DeKalb County public school districts. HOPEs long-term goal is to continue growing its number of mentors to accomodate every DeKalb County student in need of an additional caring adult in his or her life. The need is currently estimated at 1,200 students countywide. Form 990 Part III Program Service Accomplishments Line 4d Other Activities Program Service Expenses 62,454, Grants and allocations 0, Revenue 0 Learning Link, an initiative of the DeKalb County Community Foundation, is focused on improving the level of education in DeKalb County, Indiana. The initiative works differently compared to a traditional initiative that develops and funds a program. Instead, Learning Link connects different sectors and organizations of the community to produce results, creating bridges for communication and collaboration. Achieving the communitys vision of improving the quality of life for all in DeKalb County through continuous learning is the work of the entire community, 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. With more than 95 volunteers donating their time and expertise, each team works within and across teams, recognizing their interdependence. Long-term, achieving this vision holds the potential to benefit more than 42,000 people, or every citizen of DeKalb County as the level of education attainment increases, per capita income increases...Continued below Form 990 Part III Program Service Accomplishments Line 4d Other Activities Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from above - and dependence on area social services declines. Form 990 Part III Program Service Accomplishments Line 4d Other Activities Program Service Expenses 10,577, Grants and allocations 0, Revenue 0 DeKalb Reads, a parent literacy workshop series, is designed to ensure that an increased percentage of DeKalb County third graders are reading at a third grade reading level. Children reading at grade level in third grade have a greater chance of success over their lifetime. The community foundation partners with school literacy coaches in identifying the families most likely to benefit from the program. DeKalb Reads serves the parents of incoming or new kindergarten students who demonstrate a lack of skills to succeed in school. Identification for the program is based on the results of a school-readiness screening and kindergarten teacher recommendation or family income level. The focus of the parent literacy workshops is building relationships with parents in a safe environment and helping them help their children become proficient readers and writers. Parents learn what the expectations are for learning in kindergarten, how to communicate with their childrens teachers about their childrens reading and writing skills in the most effective way, and how to nurture...Continued below Form 990 Part III Program Service Accomplishments Line 4d Other Activities Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from above - their children for a lifetime of learning. Common barriers to parent attendance, transportation and childcare, are addressed for participating families as needed. As an incentive to attend, families who complete the two-part workshop series each receive a literacy kit and book bag valued at over 100. Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from Line 4c - Federal and state criminal background checks are conducted on every applicant. HOPE mentees, or students, attend two private and ten schools within three DeKalb County public school districts. HOPEs long-term goal is to continue growing its number of mentors to accomodate every DeKalb County student in need of an additional caring adult in his or her life. The need is currently estimated at 1,200 students countywide. Form 990, Part III, Line 4d Program Service Expenses 62,454, Grants and allocations 0, Revenue 0 Learning Link, an initiative of the DeKalb County Community Foundation, is focused on improving the level of education in DeKalb County, Indiana. The initiative works differently compared to a traditional initiative that develops and funds a program. Instead, Learning Link connects different sectors and organizations of the community to produce results, creating bridges for communication and collaboration. Achieving the communitys vision of improving the quality of life for all in DeKalb County through continuous learning is the work of the entire community, 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. With more than 95 volunteers donating their time and expertise, each team works within and across teams, recognizing their interdependence. Long-term, achieving this vision holds the potential to benefit more than 42,000 people, or every citizen of DeKalb County as the level of education attainment increases, per capita income increases...Continued below Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from above - and dependence on area social services declines. Form 990, Part III, Line 4d Program Service Expenses 10,577, Grants and allocations 0, Revenue 0 DeKalb Reads, a parent literacy workshop series, is designed to ensure that an increased percentage of DeKalb County third graders are reading at a third grade reading level. Children reading at grade level in third grade have a greater chance of success over their lifetime. The community foundation partners with school literacy coaches in identifying the families most likely to benefit from the program. DeKalb Reads serves the parents of incoming or new kindergarten students who demonstrate a lack of skills to succeed in school. Identification for the program is based on the results of a school-readiness screening and kindergarten teacher recommendation or family income level. The focus of the parent literacy workshops is building relationships with parents in a safe environment and helping them help their children become proficient readers and writers. Parents learn what the expectations are for learning in kindergarten, how to communicate with their childrens teachers about their childrens reading and writing skills in the most effective way, and how to nurture...Continued below Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 Continued from above - their children for a lifetime of learning. Common barriers to parent attendance, transportation and childcare, are addressed for participating families as needed. As an incentive to attend, families who complete the two-part workshop series each receive a literacy kit and book bag valued at over 100. Form 990 Part VI Section B Line 11b Form 990 is prepared by the Foundations audit firm and then reviewed by the Foundations accounting department. When the 990 is finalized, it is presented to the Board of Directors for review and approval prior to filing. Form 990 Part VI Section B Line 12c Members of the Board of Directors and members who serve on Community Foundation committees review the Foundations 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. Form 990 Part VI Section B Line 15b Determing the salary and benefits for the executive director and other key employees is the responsibility of the DeKalb County Community Foundations 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. Form 990 Part VI Section B Line 15b Continued 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, 2011 being the latest year for which this was done. Form 990 Part VI Section C 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 Foundations 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 Foundations website. The Foundations Form 990 is available online at www.guidestar.org. A link to www.guidestar.org is on the Foundations website. Form 990 is also immediately available upon request through the Foundations office. Form 990 Part XI Section Reconciliation of Net Assets Line 5 Unrealized losses -1,957,770 Change in Agency Fund net transactions 92,749 Change in Trust net assets 1,756 -1,863,265 DeKalb County Fund for the Future Inc PO Box 111 Auburn IN 467060111 200335286 Supporting Org IN 501c3 Type 1 S.O. N/A false Robert E Beaty Charitable Rmd Annuity Trust PO Box 111 Auburn IN 46706 207162213 Annuity Trust IN N/A Trust false false false false false false false false false false false false false false false false false false