2012-11-12T17:07:44-07:00 2012-06-30 990 2011-07-01 356086777 KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC KOSC 5742671901 102 E Market Street Warsaw IN 465802806 Suzanne Light 5742671901 2012-11-13 2011 2016-02-24 21:20:13Z Suzanne M Light 102 E Market Street Warsaw IN 46580 15420339 0 X www.kcfoundation.org X 1968 IN The Community Foundation's mission is to bring caring people and charitable endeavors together for the good of our community. In addition to awarding over $1.8 million in grants in the areas of arts/culture, civic projects, human services, recreation, health, education and the environment, the Community Foundation hosted educational workshops for nonprofits and professional advisors, provided meeting space for community groups and served as a catalyst and convener for community enhancement initiatives, such as community development and educational programs aimed at at-risk students. 22 22 10 230 0 0 3277057 2545206 575099 583464 1269208 948362 638515 14084 5759879 4091116 7058306 1808255 0 0 411868 455495 0 0 238875 1875167 907893 9345341 3171643 -3585462 919473 39479182 39775892 2333022 2257201 37146160 37518691 The mission of the Community Foundation: By bringing caring people and charitable endeavors together, we make donor dreams shine for the good of our community. We do this by: 1) Serving as the vehicle for donors' charitable dreams, 2) Awarding grants to charitable projects and organizations, 3) Addressing community needs as a catalyst and convener. 0 0 1273280 1189096 422306 Grantmaking - Awarded over 600 grants totaling nearly $1.2 million to nonprofits and charitable projects in the areas of human services (31%), education (27%), health (14%), recreation (9%), arts and culture (8%), civic projects (8%) and the environment (3%). 415635 379557 147038 Scholarships - Awarded educational scholarships to students pursuing college, university or trade school education ($379,557 to 195 area students). 247614 239602 14120 Good Samaritan - Benevolent assistance to over 600 area residents experiencing financial crisis due to a medical condition ($239,602 in 1,436 awards). 0 0 0 1936529 1 1 0 0 0 1 0 0 0 1 1 0 0 1 1 1 0 1 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 1 0 0 0 1 23 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X Suzanne M Light 5742671901 102 E Market Street Warsaw IN 465802806 X Ceaneh Alexis 0.13 X 0 0 0 Jack Birch 0.23 X 0 0 0 Bob Bishop 0.45 X 0 0 0 Jerry Clevenger 0.32 X 0 0 0 Marsha Cook 0.45 X 0 0 0 Marlene Mulero-Betances 0.55 X 0 0 0 Zoe Howard 0.91 X 0 0 0 Tracy Jackson 0.22 X 0 0 0 Mike Kinsey 0.20 X 0 0 0 Barbara Kissane 0.38 X 0 0 0 Vern Landis 0.35 X 0 0 0 Ron Manahan 0.19 X 0 0 0 James McFadden 0.59 X 0 0 0 Allison McSherry 0.61 X 0 0 0 Rob Parker 0.40 X 0 0 0 Rita Price Simpson 0.14 X 0 0 0 Jeannie Ross 0.17 X 0 0 0 Rita Schobert Snyder 0.18 X 0 0 0 Sharon Sommers 0.74 X 0 0 0 Cynthia Zehr 0.49 X 0 0 0 Jerry Yeager 0.72 X X 0 0 0 Craig Tidball 0.14 X X 0 0 0 Mindy Truex 0.43 X X 0 0 0 Alan Alderfer 0.66 X X 0 0 0 Suzanne M Light 45 X 89685 0 7441 89685 0 7441 0 0 0 0 Cambridge Education LLC 400 Blue Hill Dr Ste 100 Westwood MA 02090 Study of local schools 170000 1 0 0 0 0 0 2545206 1119481 2545206 Administrative Fees 561000 583464 583464 0 0 0 0 0 0 583464 1050246 0 0 1050246 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11227339 0 11329223 0 -101884 0 -101884 0 0 -101884 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Income 900099 2771 2771 0 0 Split Interest agreements value adjustments 900099 17377 17377 0 0 Future annuity payments value adjustment 900099 -6064 -6064 0 0 0 0 0 0 14084 4091116 597548 0 948362 1189096 1189096 619159 619159 0 0 0 0 100971 15811 49931 35229 0 0 0 0 286310 64654 106698 114958 0 0 0 0 39152 8264 19387 11501 29062 6046 11762 11254 583464 0 583464 0 9813 0 9813 0 7600 0 7600 0 0 0 0 0 0 0 104059 0 104059 0 7420 7040 380 0 31010 4642 2321 24047 23879 7541 8450 7888 20767 2814 13604 4349 0 0 0 0 37890 0 37890 0 5983 1424 2358 2201 0 0 0 0 6301 1360 2253 2688 0 0 0 0 0 0 0 0 36460 8678 14369 13413 1645 0 1645 0 Memberships & Subscriptions Expense 19702 0 19702 0 Development Expenses 11347 0 0 11347 Loss on Disposal of Asset 553 0 553 0 0 0 0 0 3171643 1936529 996239 238875 400 1286 1460477 1141714 584127 309740 0 275 0 0 0 0 0 148910 0 0 13789 35268 969204 537470 459384 431734 33770330 34458389 0 0 0 0 0 0 3190675 3248576 39479182 39775892 46954 76967 596436 534760 0 0 0 0 0 0 0 0 0 0 0 0 1689632 1645474 2333022 2257201 X 33407824 34049829 3738336 3468862 0 0 37146160 37518691 39479182 39775892 X 919473 -546942 X 0 1 1 X 0 X 2622845 1617054 8268583 3277057 2544117 18329656 0 0 0 0 0 0 0 0 0 0 0 0 2622845 1617054 8268583 3277057 2544117 18329656 8482566 9847090 1073757 862950 1031474 1065498 1050246 5083925 0 0 0 0 0 0 0 0 0 0 0 0 23413581 0 0.42057 0.45656 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39 1 1087682 29 379342 456 5587807 10766 1 1 31351186 1543711 188365 1234409 6500 544381 31297972 24884700 2739291 5324552 1059474 223 537660 31351186 22616400 451768 3354577 1059216 0 478829 24884700 26989418 751274 -3544616 1163876 0 415800 22616400 1 0 0 0 0 0 15000 15000 0 756543 385324 371219 0 0 0 0 0 197661 152146 45515 0 0 0 0 431734 Charitable Remainder Trusts 3159118 Cash Surrender Value of Life Insurance Policy 58150 Interest and Dividends Receivable 31308 3248576 0 Agency endowments in accordance w/SFAS 136 1622127 Present Value of Future Annuity Payments 23347 1645474 4091116 3171643 919473 -559947 0 0 0 13005 -546942 372531 3477404 -559947 0 0 -1088 -561035 4038439 0 52677 52677 4091116 3104873 0 0 0 0 0 3104873 0 66770 66770 3171643 SchD_P05_S00_L01g Schedule D, Part V, Line 1g The Community Foundation has variance authority on all of its funds. Following SFAS117 classifications, the Community Foundation has recorded the majority of our assets as unrestricted. Only pledges receivable and Charitable Remainder Trusts are not unrestricted and therefore are classified as temporarily restricted net assets instead. Even though most of the Community Foundation's assets are classified as unrestricted, the majority of Community Foundation funds are held in permanent endowment funds and are maintained to provide a permanent source of grant revenue for our community. SchD_P05_S00_L04 Schedule D, Part V, Line 4 The Community Foundation's endowment funds are intended to award grants for charitable, educational or scientific projects and purposes. Permanent endowment funds are intended to award charitable grants in perpetuity. SchD_P10_S00_L02 Schedule D, Part X, Line 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. SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Net of Agency Gifts, Grants, Earnings and Expenses and an uncollectible pledge of $1,088. SchD_P12_S00_L02d Schedule D, Part XII, Line 2d Wrote off uncollectible pledge. SchD_P12_S00_L04b Schedule D, Part XII, Line 4b Agency Gifts and Earnings. SchD_P13_S00_L04b Schedule D, Part XIII, Line 4b Agency Grants and Expenses. 1 2nd Mile Adventures Inc 1740 Park Ave PO Box 733 Winona Lake IN 46590 260293304 501(c)(3) 9477 0 N/A N/A Educational and nutritional programs for children American Cancer Society Northwest Indiana Office 130 Red Coach Drive Mishawaka IN 46545 381387120 501(c)(3) 8026 0 N/A N/A Research and general support Animal Welfare League 3489 E 100 S-Pierceton PO Box 1906 Warsaw IN 465811906 351782336 501(c)(3) 21914 0 N/A N/A Equipment purchases, building campaign and general support Anthony Wayne Area Council Inc Boy Scouts 8315 West Jefferson Boulevard Fort Wayne IN 468048320 350876343 501(c)(3) 8608 0 N/A N/A General support Arts United of Greater Fort Wayne 300 E Main Street Fort Wayne IN 46802 350992067 501(c)(3) 17798 0 N/A N/A Support of life enrichment programs through Chautauqua Wawasee Atwood Aldersgate United Methodist Church 7364 W Lutes Drive Warsaw IN 46582 351559017 501(c)(3) 7056 0 N/A N/A General support Baker Youth Clubs 765 W Market Street Warsaw IN 46580 350888006 501(c)(3) 36270 0 N/A N/A General, program and equipment support Boomerang Backpacks Inc 4616 E Dupont Rd Ste C Fort Wayne IN 46825 800570852 501(C)3 6000 0 N/A N/A Nutrition program for low income students The Otis R Bowen Center for Human Services Inc 850 N Harrison Street Warsaw IN 46580 351057889 501(c)(3) 12160 0 N/A N/A Program support Camp Alexander Mack Inc PO Box 158 Milford IN 46542 351076829 501(c)(3) 10637 0 N/A N/A General support and capital improvements Cancer Services of Northeast Indiana 6316 Mutual Drive Fort Wayne IN 46825 350965609 501(c)(3) 7500 0 N/A N/A Services to cancer patients in Kosciusko County Cardinal Services Inc of Indiana 504 N Bay Drive Warsaw IN 46580 356005615 501(c)(3) 15733 0 N/A N/A General support, capital improvements, equipment CASA of Kosciusko County Inc 121 N Lake Street Warsaw IN 465802783 351944123 501(c)(3) 8273 0 N/A N/A General and program support Childrens Hope House 7922 W Jefferson Blvd Fort Wayne IN 46804 352032408 501(c)(3) 10000 0 N/A N/A Provide overnight stays for families with a sick child The Christian Performing Artists Fellowship 1001 College St PO Box 700 Winona Lake IN 465900700 541296085 501(c)(3) 17894 0 N/A N/A General support of arts and cultural programs, equipment City County Athletic Complex 3215 W Old Road 30 Warsaw IN 465806846 311254631 501(c)(3) 8545 0 N/A N/A General support and equipment Combined Community Services 1195 Mariners Drive Warsaw IN 46582 351615506 501(c)(3) 11818 0 N/A N/A General, program and equipment support Community Action of NE Indiana PO Box 10570 Fort Wayne IN 468530570 351111819 501(C)3 6000 0 N/A N/A Support of programs helping low income individuals in Kosciusko County Diocese of Fort Wayne-South Bend Inc 1103 S Calhoun PO Box 390 Fort Wayne IN 468010390 350876373 501(c)(3) 10000 0 N/A N/A General and program support Encompass World Partners 999 College Avenue PO Box 588 Winona Lake IN 46590 350992713 501(c)(3) 8468 0 N/A N/A General support and capital improvements Etna Green United Methodist Church 131 W Broadway PO Box 161 Etna Green IN 46524 351582803 501(c)(3) 7056 0 N/A N/A General support First Christian Church 115 Park Ridge Drive Warsaw IN 46580 351538049 501(c)(3) 11676 0 N/A N/A General support and capital improvements First United Methodist Church of Warsaw 179 S Indiana St Warsaw IN 465802805 350876369 501(c)(3) 12972 0 N/A N/A General and program support Goodwill Industries of Michiana Inc PO Box 3846 South Bend IN 46619 351093073 501(c)(3) 6000 0 N/A N/A General support Grace College & Seminary 200 Seminary Drive Winona Lake IN 46590 350868095 501(c)(3) 21143 0 N/A N/A General and program support for educational purposes Grace College Westminster Project 200 Seminary Drive Winona Lake IN 46590 350868095 501(c)(3) 9626 0 N/A N/A General support for the maintenance of this historic building Grace Village Retirement Community 337 Grace Village Drive Winona Lake IN 46590 351282401 501(c)(3) 6994 0 N/A N/A General, program and equipment support Greenville College 315 E College Ave Greenville IL 62246 370681530 501(c)(3) 21250 0 N/A N/A General and program support for educational purposes Habitat for Humanity of Kosciusko County PO Box 1913 Warsaw IN 465811913 351830351 501(c)(3) 14159 0 N/A N/A General and program support Health Connect Inc 5515 Provident Drive Warsaw IN 46580 310896412 501(c)(3) 6177 0 N/A N/A General support Heartline Pregnancy Center Inc 1515 Provident Dr Ste 180 Warsaw IN 465803294 351620996 501(c)(3) 11284 0 N/A N/A General and program support Housing Opportunities of Warsaw Inc 109 E Catherine St PO Box 387 Milford IN 46542 352024026 501(c)(3) 17700 0 N/A N/A General and program support Ivy Tech Foundation 50 W Fall Creek Pky North Dr Indianapolis IN 46208 237073977 501(c)(3) 25000 0 N/A N/A Capital campaign for new facility Junior Achievement serving Warsaw and Tippecanoe Valley 914 Country Club Drive Warsaw IN 46580 841267604 501(c)(3) 6324 0 N/A N/A General and program support KCV Cycling Club Inc 116 W Market Street Warsaw IN 46580 261198633 501(c)(3) 9200 0 N/A N/A General support, signage Kosciusko Community YMCA 1401 E Smith Street Warsaw IN 46580 351068182 501(c)(3) 60346 0 N/A N/A General and program support, capital campaign Kosciusko County Educational Development (KC-Ed) PO Box 174 Warsaw IN 465810174 274939514 501(c)(3) 32167 0 N/A N/A Educational program support Kosciusko Home Care and Hospice Inc 1515 Provident Drive Ste 250 PO Box 1196 Warsaw IN 465811196 352074505 501(c)(3) 6456 0 N/A N/A General support Kosciusko Literacy Services Inc 201 N Union Street Warsaw IN 465802724 351900716 501(c)(3) 8722 0 N/A N/A General and program support Lakeland Christian Academy 1093 S 250 E Winona Lake IN 465905763 351327583 501(c)(3) 22136 0 N/A N/A General support for educational purposes Leesburg United Methodist Church PO Box 175 Leesburg IN 46538 351356575 501(c)(3) 5163 0 N/A N/A General support Leesburg Volunteer Fire Dept 6396 N Old State Road 15 Leesburg IN 465389044 900104314 Government 8605 0 N/A N/A General support Lifeline Youth and Family Services Inc PO Box 80487 Fort Wayne IN 468980487 351167389 501(c)(3) 10000 0 N/A N/A General support, equipment CO Mollenhour Conservation Camp Council Inc PO Box 1366 Warsaw IN 465811366 356043416 501(c)(3) 5895 0 N/A N/A General and program support New Beginnings Preschool and Child Care Inc 706 West Syracuse Street Milford IN 46542 351988335 501(c)(3) 12274 0 N/A N/A General and program support, furniture North Webster Youth League PO Box 33 North Webster IN 46555 351962827 501(c)(3) 10000 0 N/A N/A Youth league field improvements Our Father's House 401 Argonne Road Warsaw IN 46580 352029493 501(c)(3) 8800 0 N/A N/A General and program support Poor Handmaids of Jesus Christ Foundation PO Box 1 Donaldson IN 46513 271688707 501(C)3 25000 0 N/A N/A Capital/Building campaign Presby Preschool 210 S High Street Warsaw IN 465804409 680585575 501(c)(3) 10000 0 N/A N/A Purchase of mini-bus for use by preschool Questa Foundation for Education Inc 3468 Stellhorn Road Fort Wayne IN 46815 356025795 501(C)3 37450 0 N/A N/A Educational scholarship support Remnant Trust Inc 1101 Park Avenue Winona Lake IN 46590 352072847 501(c)(3) 12028 0 N/A N/A Program support Riley Children's Foundation 30 S Meridian Ste 200 Indianapolis IN 462043509 350868147 501(c)(3) 78376 0 N/A N/A General support The Rose Home North 72876 CR 29 PO Box 571 Syracuse IN 46567 260833406 501(c)(3) 6600 0 N/A N/A Capital improvements Saint Anne's Church 424 West Market Warsaw IN 46580 351323902 501(c)(3) 10519 0 N/A N/A General support St Jude Children's Research Hospital 501 St Jude Place Memphis TN 38105 620646012 501(c)(3) 5588 0 N/A N/A General support Syracuse-Turkey Creek Twp Public Library 115 East Main Street Syracuse IN 46567 356003014 Government 6446 0 N/A N/A General support and support of preservation activities Syracuse-Wawasee Park Foundation 310 N Huntington Street Syracuse IN 46567 351910250 501(c)(3) 20700 0 N/A N/A Youth Sports Complex capital project, bike/walking trail support Tippecanoe Environmental Lake & Watershed Foundation PO Box 55 North Webster IN 465550055 352020845 501(c)(3) 6207 0 N/A N/A Program and equipment support Town of Leesburg PO Box 372 Leesburg IN 465380372 356001087 Government 8605 0 N/A N/A Maintenance of town park United Way of Kosciusko County Inc 3755 Lake City Highway Suite A PO Box 923 Warsaw IN 465810923 351044331 501(c)(3) 13970 0 N/A N/A General support, support of program to help homeless Warsaw Christian School 909 S Buffalo St Warsaw IN 465804713 351043361 501(c)(3) 23672 0 N/A N/A General and program support, supplies and equipment Warsaw Community Church 103 Enterprise Drive Warsaw IN 46580 351909524 501(c)(3) 10000 0 N/A N/A Support of program serving the needy in Honduras Warsaw Community Schools PO Box 288 Warsaw IN 46581 356002915 Government 5500 0 N/A N/A Mental health services for students, nutritional program for low-income students Warsaw Little League Inc PO Box 153 Warsaw IN 465810153 351859050 501(c)(3) 5245 0 N/A N/A Facility improvements Winona Lake Free Methodist Church 902 College Avenue Winona Lake IN 46590 351180941 501(c)(3) 8413 0 N/A N/A General and facility support Winona Lake Grace Brethren Church 1200 Kings Hwy Winona Lake IN 46590 351319207 501(c)(3) 25000 0 N/A N/A General support, and Youth Center Building Project 66 0 Educational scholarships for tuition, books and fees. 195 379557 0 N/A N/A Medical expenses for financially distressed individuals with serious medical conditions. 488 82697 0 N/A N/A Housing/Shelter assistance for financially distressed individuals with serious medical conditions. 238 61383 0 N/A N/A Utility/Phone expenses for financially distressed individuals with serious medical conditions. 345 61109 0 N/A N/A Transportation expenses for financially distressed individuals with serious medical conditions. 279 17146 0 N/A N/A Dental expenses for financially distressed individuals with serious medical conditions. 49 9181 0 N/A N/A Other expenses for financially distressed individuals with serious medical conditions. 37 8086 0 N/A N/A SchI_P01_S00_L02 Schedule I, Part I, Line 2 Depending on the type of fund from which a grant is made, the Community Foundation implements one of the following grant monitoring processes: 1) The grantee acknowledges by depositing the grant check that they agree to use the funds for the purpose for which they were granted. The Community Foundation reserves the right to ask for a refund of funds if the grantee misuses the funds. 2) The grantee does not receive approved funds until they can show proof of expenditure, receipts must be submitted within 30 days. Additionally, the grantee is required to submit a final report to the Community Foundation (usually within one year of the grant approval date) outlining how the funds were used. X 8 969107 Average of high/low values X Promissory Note 1 150374 Amortization Schedule 0 0 1 0 F990_P06_S0A_L01a Form 990, Part VI, Section A, Line 1a Description of delegation of authority to Executive Committee: Bylaws of the Community Foundation as amended July 31, 2003 state the following: Section 4.01. The Executive Committee of the Board of Directors shall consist of the President, Vice President, Secretary and Treasurer of the Board of Directors, the Executive Director of the Foundation, and the Chairs of the publicity, finance, long range planning, scholarship, grant and development committees (all members of the Board of Directors). Section 4.02. Powers of the Executive Committee. During the intervals between meetings of the Board of Directors, the Executive Committee shall have and may exercise all of the authority of the Board of Directors, except that the Executive Committee shall not have the authority to amend the By-Laws. F990_P06_S0B_L11b Form 990, Part VI, Section B, Line 11b Upon completion of the Form 990, an electronic version of the return is distributed to all Board Members at least three days before the second Monday of November. At the November Board Meeting, which takes place on the second Monday, the Board Treasurer presents the Form 990 for acceptance. The Board votes to accept or not accept the Form 990 as presented. If accepted, the Form 990 is then submitted to the IRS. If not accepted, the Form 990 will be revised until accepted by the Board of Directors. F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c The Community Foundation requires a signed conflict of interest disclosure form from all board members and from any committee member who is in a position to recommend grant distributions. Disclosure forms are renewed and re-signed annually or each time they (board members) serve on a grant or scholarship committee. The Executive Director collects and reviews the disclosure forms as they are returned and makes sure that all who are required to complete a disclosure form have done so. When an individual reports an actual, potential, or perceived conflict of interest, the Community Foundation follows the procedures outlined in its policy for disclosure of conflicts to the applicable body of decision-makers and recusal of individual(s) with conflicts from the decision-making process. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 15a) The following process was undertaken in fiscal year 2010/2011, with respect to compensation paid to the Executive Director in fiscal year 2011/2012. The Board President and the Executive Director complete a formal review instrument independently and then review results. The Board President meets with the Executive Committee; the Executive Director does not attend. The Executive Committee reviews the Executive Director's performance in the areas of Board Relations; Staff Planning and Supervision; Grants and Program Management; and Public Relations and Resource Development. The Executive Committee then determines continued employment, the strengths and possible areas of improvement and compensation. This information is then shared with the Executive Director. In preparation for the Executive Director evaluation, the Community Foundation President (as chair of the Executive Committee) is provided a compilation of the Council on Foundations' nationwide salary information. The President is also provided with community foundation salary information for the state of Indiana and also for the Northeast Region of Indiana. Minutes of the Executive Committee's compensation deliberations and decisions are prepared no later than the next meeting of the Executive Committee, or sixty days after the date of the meeting at which the compensation is approved, whichever is later. Line 15b) N/A-the Community Foundation has no "other officers or key employees" to report on. F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The Community Foundation makes its governing documents available for public review in our Public Review File. This file is kept in a binder in a public area of the Community Foundation offices, and is available for inspection upon request. The file contains Form 1023, Articles of Incorporation, By-laws, IRS determination letter, State Sales Tax Exemption Certificate, Resolutions, a list of board and staff members, IRS Form 990's from the most recent 5 years, policies (such as our policy on donations, investment policy, conflict of interest policy, whistleblower policy, etc.), copies of our grant and scholarship applications, our most recent audited financial statements and sample fund agreements. F990_P07_S0A_L01a Form 990, Part VII, Section A, Line 1a Column (B) - Estimate of the average hours per week for a related organization: Ron Manahan and Suzanne Light both served approximately .25 per week volunteer hours on the board of directors for Orthopedics Capital Foundation, Inc., a related organization and supporting organization of the Kosciusko County Community Foundation. F990_P11_S00_L05 Form 990, Part XI, Line 5 Other changes in net assets include ($559,945) in unrealized losses on investments carried at market value; an uncollectible pledge of ($1,088); ($9,590) in gifts to agency funds; $45,275 in grants from agency funds; ($43,087) from net earnings for agency funds and $21,493 in fees for agency funds. Orthopedics Capital Foundation Inc 102 E Market Street Warsaw IN 46580 271038452 Charitable/Education activities IN 501(c)(3) 11a-509(a)(3) Type I Kosciusko County Community Foundation Inc 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0