2012-11-13T13:20:07-00:00 2011-12-31 Estep Burkey Simmons LLC PO Box 42 Muncie IN 473080042 990 2011-01-01 351834664 Adams County Community Foundation Inc ADAM 2607243939 102 N 2nd St Decatur IN 467331609 Roger Thompson 2012-11-13 true Patrick Burkey 7652847554 2012-11-13 2011 2016-02-24 21:20:13Z Roger Thompson 102 North 2nd Street Decatur IN 46733 4782538 false X www.adamscountyfoundation.org X 2002 IN Building partnerships between donors and community to enrich and enhance the quality of life in Adams County, Indiana. 12 12 3 55 0 720691 362963 57744 62401 155417 518627 701 933852 944692 349551 326106 0 88035 91772 0 29624 186338 195074 623924 612952 309928 331740 8419717 8148023 360883 323174 8058834 7824849 Building partnerships between donors and community to enrich and enhance the quality of life in Adams County, Indiana. false false 273396 239478 274644 Providing grants to community charitable organizations serving Adams County, Indiana residents and scholarships for college bound Adams County, Indiana students.This is supported by designated and scholarship funds in the Adams County Community Foundation. 86736 68197 53866 Community programs in Adams County, Indiana and educational opportunities serving Adams County residents in Adams County, Indiana. This is supported by unrestricted and donor-advised funds in the Adams County Community Foundation. 31560 18431 115659 Community support for Adams County, Indiana residents / families with specific medical and/or remedial related challenges and community support. This is supported by field-of-interest and specialized funds in Adams County Community Foundation. 391692 true true false false false true false false false true true false false false true false true true false false false false false false false false false true true false false false false false false false false false false false false false false true true true true false true 2 0 true 3 true false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false IN X X Coni Mayer 2607243939 102 N 2nd St Decatur IN 467331609 Dr Roger Thompson 004.00 X X 0 0 0 Tim Baker 004.00 X X 0 0 0 Dr Michael Johnson 004.00 X X 0 0 0 Cathy Stucky 004.00 X X 0 0 0 Greg Flemming 004.00 X X 0 0 0 James Briggs 003.00 X 0 0 0 Becky Cochran 003.00 X 0 0 0 Rebecca Durbin 003.00 X 0 0 0 Fred Macke 003.00 X 0 0 0 Wayne Porter 003.00 X 0 0 0 Louise Ray 003.00 X 0 0 0 Matt Subler 003.00 X 0 0 0 Coni Mayer 050.00 X 62436 0 0 62436 false false false 362963 362963 Administrative Fees 561000 62401 62401 62401 188819 188819 4167654 3837846 329808 329808 329808 Other Income 900099 701 701 701 944692 63102 518627 115350 115350 210756 210756 0 0 61573 18472 30786 12315 0 20312 10156 10156 0 3501 1050 1751 700 6386 2235 1916 2235 62401 62401 875 875 19484 19484 0 64671 25868 38803 0 6149 4784 1365 3306 661 1653 992 0 0 15930 3369 8515 4046 952 286 476 190 0 370 111 185 74 0 0 7677 1535 3839 2303 3134 627 1567 940 Telephone 3840 768 1920 1152 Memberships and Dues 955 955 Annual Report 2640 2640 Postage Shipping 2241 448 1121 672 449 449 612952 391692 191636 29624 1488205 1214218 5665 8844 8146 1248 318263 166624 159316 151639 6598343 6621327 51578 47599 108464 103148 8419717 8148023 3385 911 118584 103223 238914 219040 360883 323174 X 2354691 1934012 923017 967547 4781126 4923290 8058834 7824849 8419717 8148023 X 331740 -565725 X false true true X false X 396753 409871 494780 570880 362963 2235247 396753 409871 494780 570880 362963 2235247 1258129 977118 285914 221213 188035 205672 188819 1089653 3324900 0.29390 0.32800 X 0.00000 0.00000 Part II Line 17a Adams County Community Foundation normally receives most of its support from numerous donors. In the past three years, the Foundation has received large gifts from estates and donors which are not typical. A gift of 420,436 from Paul Strickler and 248,378 from the David Lee Houck Estate were received in 2009 and 2010, respectively. The public support test has been close to the 33 1/3 requirement each of the last two years and the Foundation expects to pass this test in future years. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6 4695 14980 276189 true true 5503440 238633 43760 171630 148544 47393 5418266 4441945 488030 786799 138418 25076 49840 5503440 3297078 47725 1218221 63655 26447 30977 4441945 4493390 148440 -1097385 187076 17465 42826 3297078 0.01000 0.91000 0.08000 false false 225373 78097 147276 92890 88527 4363 151639 Annuity Reserves 147112 Agency funds 71928 219040 944692 612952 331740 -567287 1562 -565725 -233985 378359 -567287 -567287 945646 -954 -954 944692 612344 612344 608 608 612952 X 2 FASB ASC 740 Fin 48 Footnote The Foundation follows the Income Tax topic of 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. XI 8 Change in Agency Fund Net Assets 1,562. XII 4b FASB ASC 958 Agency Fund Transactions -954. XIII 4b FASB ASC Agency Fund Transactions 608. V 4 The organizations endowment funds are invested and the income is used for the purpose of paying grants and scholarships. true Decatur Chamber of Commerce 1250 E Monroe Decatur IN 46733 350825601 501c3 5437 Community support St Joe Cemetery 414 W Madison Street Decatur IN 46733 350876349 501c3 34058 Comm beautification Adams Memorial Hospital 1100 Mercer St Decatur IN 46733 351470257 501c3 139395 Community support North Adams Administrative Office 625 Stadium Drive Decatur IN 46733 351086386 501c3 6045 Community support 4 Scholarships 186 210756 I 2 Adams County Community Foundation, Inc. requires all grantees to complete a final report within 3 months of receiving grant funds. The final grant report contains specific questions to be answered regarding how grant funds received were allocated and serves as verification that grant monies were spent in accordance with the original grant. Receipts of how the money was spent is attached to this proof of use. Finally, an article and photo of the project is shared in press release cont. below I 2 ...for community awareness. 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. Form 990 Part VI 11 The ACCF Audit Committee reviews the ACCF audit report and the ACCF Form 990. Copies are also made available to the ACCF Board of Directors at the next available ACCF board meeting for approval. Form 990 Part VI 12c All volunteers are required to disclose any conflict of interests and to include this as a signed agreement before participation with the committee. At the same time, committee members are required to sign confidentiality agreements. Furthermore, the ACCF allows other scholarship committees to review the scholarship applications for the purposes of scholarship distribution. In all situations, all volunteers of the scholarship committees who utilized the ACCF scholarship application for their scholarship selections are required to submit the conflict of interest forms. Volunteers are required to disclose any relationships. These forms are to be signed by all committee members who have ane exposure to the applications and are to be returned to the ACCF with the applications after the committee has finished with their decisions. Form 990 Part VI 15a Compensation comparisons of other community foundations of like-size were reviewed for administrative positions. Starting salaries and raises were based on performance and length of employment. Form 990 Part VI 19 Adams 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. Form 990 is also immediately available upon request through the foundations office. Form 990 Part XI 5 Unrealized Losses -567,287 - Change in FASB ASC 958 Agency Fund Net Assets -1,562. Form 990 Part VI Section B Line 11 The ACCF Audit Committee reviews the ACCF audit report and the ACCF Form 990. Copies are also made available to the ACCF Board of Directors at the next available ACCF board meeting for approval. Form 990 Part VI Section B Line 12c All volunteers are required to disclose any conflict of interests and to include this as a signed agreement before participation with the committee. At the same time, committee members are required to sign confidentiality agreements. Furthermore, the ACCF allows other scholarship committees to review the scholarship applications for the purposes of scholarship distribution. In all situations, all volunteers of the scholarship committees who utilized the ACCF scholarship application for their scholarship selections are required to submit the conflict of interest forms. Volunteers are required to disclose any relationships. These forms are to be signed by all committee members who have ane exposure to the applications and are to be returned to the ACCF with the applications after the committee has finished with their decisions. Form 990 Part VI Section B Line 15a Compensation comparisons of other community foundations of like-size were reviewed for administrative positions. Starting salaries and raises were based on performance and length of employment. Form 990 Part VI Section C Line 19 Adams 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. Form 990 is also immediately available upon request through the foundations office. Form 990 Part XI Line 5 Unrealized Losses -567,287 - Change in FASB ASC 958 Agency Fund Net Assets -1,562. John and Kay Boch Fund Inc 102 N 2nd St Decatur IN 467331609 351994040 Supporting Organization IN 501c3 N/A false false false true false false false false false false false false false false false false false false false John and Kay Boch Fund Inc c 162737 Cash transaction