2012-11-07T13:34:28-06:00 2011-12-31 363990892 Capin Crouse LLP 972 Emerson Parkway-Ste A Greenwood IN 46143 990 2011-01-01 351834679 LaGrange County Community Foundation LAGR 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Paul Johnston 2604634363 2012-11-07 1 David C Moja P00747006 3178852620 2011 2016-02-24 21:20:13Z Laura Lemings 109 E Central Ave No 3 LaGrange IN 46761 8408748 0 X www.lccf.net X 1991 IN Encourage charitable giving 9 9 6 81 0 0 328749 285293 171162 196487 576616 1151875 2600 3918 1079127 1637573 227840 195858 0 0 191534 184683 0 0 27383 346626 318564 766000 699105 313127 938468 9373496 9334502 55636 57956 9317860 9276546 X Inspire and sustain generosity, leadership and service while acting as a gateway to benefit LaGrange County citizens and organizations that provide programs and services. 0 0 149415 40450 72326 Scholarships - The 2011 LCCF scholarship program, including new and renewable scholarships, awarded 56 scholarships which (not including the 7 Lilly Endowment Community Scholarships, which are paid directly by Independent Colleges of Indiana) resulted in tuition payments for local scholars of $40,450.00. Scholarship awardees are selected on a competitive basis through careful review and scoring process of applications by members of the LCCF all-volunteer Scholarship Advisory Committee and Board of Directors. All scholarship applications are available on-line during the scholarship season at www.lccf.net. 149867 59701 59848 Education Support - The Foundation also operates a program in support of education for all citizens of LaGrange County. According to the Indiana Department of Workforce Development and for at least the last ten years, LaGrange has ranked last in the state for the percentage of workers (3%) who have completed a high school education. Education is an economic development issue that continues to challenge our county. It influences the ability to attract and keep high-paying manufacturing jobs. It also affects the ability of individual local workers to compete for those jobs. In 2011, LCCF continued its ongoing support of adult education. A grant to Learning Generation Initiative in the amount of $33,820 funded essential instruction that resulted in nearly 50 local residents earning GED's. 133240 72148 40550 Health & Emergency Relief - Increasing need for emergency support for families in financial crisis drove a decision to expand a proactive matching grant program in 2011 in support of fundraising efforts by three local ministerial associations. All funds in those efforts were collected by LCCF through its Good Samaritan Fund and then matched dollar-for-dollar. Additionally in 2011, LCCF reviewed numerous grant applications during a competitive grant cycle and awarded $39,136. Successful applicants included Early Childhood Alliance, Lima-Scott Food Pantry, Women in Transition, Muscular Dystrophy Association, Farmers and Hunters Feeding the Hungry, American Red Cross of LaGrange County, LaGrange Communities Youth Centers, and Erin's House for Grieving Children. With the unemployment rate still hovering around 8% and underemployment increasingly the norm, the primary emphasis in awards was on health and human services. LCCF Board of Directors and grants committee take an active role in the community by partnering with the numerous not-for-profit organizations that deliver services that are focused on keeping the citizens of LaGrange County healthy. 59140 23559 23763 Community Development & Recognition - The Heart of Gold Program identifies and honors everyday citizens in LaGrange County who touch the lives of others. The LCCF Board of Directors announced the selection of a local resident as the 2011 LaGrange County Heart of Gold Recipient. Nominees for the award were submitted to the Community Foundation by local residents familiar with the nominee's unselfish volunteer efforts to serve others. The LCCF also promotes community development through supporting youth programs. These programs allow for enriching after school activities, as well as summer camp programs that keep students engaged in being active and healthy and involved in the community. 59140 23559 23763 491662 1 1 0 0 0 1 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 6 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X Laura Lemings 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Paul Johnston 0.50 X X 0 0 0 Steve Scott-Welty 0.50 X X 0 0 0 Jeff Wible 0.60 X X 0 0 0 Rhonda Sharp 0.60 X X 0 0 0 Mahlon Bontrager 0.50 X 0 0 0 John Egli 0.40 X 0 0 0 Steve Gage 0.40 X 0 0 0 Steve Longfellow 0.40 X 0 0 0 Gene Mory 0.60 X 0 0 0 Laura Lemings 40.00 X 64366 0 2840 64366 0 2840 0 0 0 0 0 3875 281418 98000 285293 Administrative Fees 900099 191540 191540 Other Income 900099 4947 4947 196487 256995 256995 4800 0 4800 4800 4800 7665173 6770293 894880 894880 894880 0 3875 882 -882 -882 1637573 196487 0 1155793 154408 154408 41450 41450 67206 16801 43684 6721 83442 20861 54237 8344 3225 806 2096 323 17447 4362 11341 1744 13363 3341 8686 1336 111 111 7100 7100 250643 226888 23755 2169 2169 2769 2769 9105 2871 5493 741 12642 3161 8217 1264 18025 11716 4506 1803 2391 2391 4037 4037 2992 2244 748 Program Related Disburs 2753 2753 Donor Development 2338 2338 Professional Membership 1489 1489 699105 491662 180060 27383 2385 2260 947313 579951 3731 3916 117013 105342 13684 11671 8074385 8379085 325017 357619 6981 9373496 9334502 9694 12036 16 2270 45926 43650 55636 57956 X 3498381 3492048 515295 343168 5304184 5441330 9317860 9276546 9373496 9334502 X 938468 -979782 X X 0 1 1 X 0 X 227888 159419 227257 328749 285293 1228606 227888 159419 227257 328749 285293 1228606 48544 1180062 295696 230731 234499 221457 261795 1244178 2472784 785832 0.47720 0.45750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 34325 9201 462396 1 1 0 1 9216255 64280 201412 168891 226685 9086371 8402081 80455 1041351 534027 8989860 8575373 64273 1616935 1854500 8402081 0.38320 0.59040 0.02640 0 0 25378 25378 0 91635 79964 11671 11671 1637573 699105 938468 -965899 -13883 -979782 -41314 407148 -965899 -13883 -979782 1386930 250643 250643 1637573 448462 0 448462 250643 250643 699105 Part IV, Line 2b: Funds held for agency endowments in accordance with FASB ASC 958. Description of Intended Use of Endowment Funds: Part V, Line 4: The Community Foundation's endowment funds are intended to award grants to charitable, educational, or scientific projects and purposes. Permanent endowment funds are intended to award charitable grants in perpetuity. Description of Uncertain Tax Positions Under FIN 48: Part X: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2011, the Foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Foundation files returns in the United States federal jurisdiction and the state of Indiana. With few exceptions the Foundation is no longer subject to investigation by the Internal Revenue Service (IRS) for years before 2008. Part XI, Line 8 - Other Adjustments: Change in value of trusts -13,883. Part XII, Line 2d - Other Adjustments: Change in value of trusts -13,883. 1 Auditor of LaGrange County 114 W Michigan St LaGrange IN 46761 356000167 501 (c) 3 22243 Designated grant for operational expenses Elijah Haven Crisis Intervention Center Inc 201 S Detroit St LaGrange IN 46761 351982355 501 (c) 3 5571 Designated grant for operational expenses LaGrange Communities Youth Center 105 N Detroit St LaGrange IN 46761 208190256 501 (c) 3 7012 Designated grant for operational expenses LaGrange County American Red Cross 109 E Central Ave Ste 6 LaGrange IN 46761 530196605 501 (c) 3 7500 Designated grant for operational expenses Learning Generation Initiative Inc 1396 Benham Ave Ste A Elkhart IN 46516 651182156 501 (c) 3 33820 Designated grant for operational expenses Menno-Hof 510 S Van Buren St Shipshewana IN 46565 311135810 501 (c) 3 6730 Designated grant for operational expenses United Fund of LaGrange County 109 E Central Ave Ste 5 LaGrange IN 46761 237166099 501 (c) 3 6000 Designated grant for operational expenses Westview Dollars for Scholars 7835 W St Rd 120 Shipshewana IN 46565 363635153 501 (c) 3 7890 Designated grant for operational expenses 8 0 Scholarships 34 41450 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: LaGrange County Community Foundation (LCCF) manages a grantmaking program that provides not-for-profit (501(c)(3)) organizations and governmental organizations, such as schools and libraries, grants for various programs and capital expenditure projects. The LCCF areas of interest are Art & Culture, Education, Environment, Community Enhancement, Health & Human Services, and Recreation. The program involves 8 volunteers from the many townships and small communities in LaGrange. The 8 member grantmaking advisory committee reviews all competitive grant applications and makes recommendations to the LCCF Board of Directors for funding. The final decisions are made by the LCCF Board of Directors. The LCCF Board of Directors also discusses current community issues, and sometimes these discussions can become the basis for proactive grants that do not involve the 8 member grantmaking advisory committee. X 1 98000 Fair Market Value 0 0 0 Method for Determining Number of Contributors: Part I, Column (b): Number of contributors is reported by the number of contributions received, not the number of items contributed. Form 990, Part VI, Section B, line 11 When the draft copy is received from the CPA firm, the Foundation's office staff forwards a copy to the audit committee for review. The audit committee is comprised of the executive director, the Executive Committee and a local CPA, who is not on the Board of Directors and has no relationship with the Foundation, other than volunteering to serve on the audit committee. These individuals may contact the CPA directly with questions. The audit committee submits a written report to the Executive Director, who shares the report with the Executive Committee. The Executive Committee then makes a recommendation to the Board for approval. Form 990, Part VI, Section B, line 12c All employees and board members are required to complete a conflict of interest policy annually. Additionally, they are required to complete and sign a disclosure statement that enumerates all professional and personal affiliations to any/all organizations. Form 990, Part VI, Section B, line 15a The staff gathers prior or current year (whichever is available or most current) information from the following: (1) Compensation summary for Indiana community foundations from Indiana Grantmakers Alliance website. (2) Council of Foundations Grantmakers Salary and Benefit Report. (3) Indiana Department of Workforce Development Occupations & Starting Wages Report and Indiana Economic Growth Region. (4) Northeast Indiana community foundation region of 11 counties do a regional survey of salaries and benefits of all staff. This report is not done every year, but when available is very useful. The preceding documenatation is presented to the Executive Committee along with the proposed budget. The Committee makes a recommendation to the Independent board and the independent board approves/rejects the proposals. A copy of the board minutes, compensation summary reports and proposed budget (with salary proposal) is kept for records. Form 990, Part VI, Section C, line 19 LaGrange 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, the 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. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -965,899. Change in value of trusts -13,883. Total to Form 990, Part XI, Line 5: -979,782. Explanation for Responsibility: Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. LCCF Support Org Inc 109 E Central Ave LaGrange IN 46761 371502210 Support activities of LaGrange County Community Foundation IN 501(c)(3) Line 11 - Type II LaGrange County Community Foundation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0