2011-11-14T17:10:30-07:00 2011-06-30 990 2010-07-01 356086777 KOSCIUSKO COUNTY COMMUNITY FOUNDATION INC KOSC 5742671901 102 E Market Street Warsaw IN 465802806 Suzanne Light 5742671901 2011-11-15 2010 2016-03-07 17:11:31Z Suzanne M Light 102 E Market Street Warsaw IN 46580 19260585 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 $7 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. 23 23 8 209 0 0 8268583 3277057 520149 575099 130277 1269208 147921 638515 9066930 5759879 1698009 7058306 0 0 383976 411868 0 0 196201 1273927 1875167 3355912 9345341 5711018 -3585462 38903955 39479182 2308172 2333022 36595783 37146160 The Community Foundation's mission: 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 6321234 5351403 70000 Catalyst & Convener role - Served as the supported organization of the Orthopedics Capital Foundation as part of the OrthoWorx initiative, and in that role oversaw its operations. Orthopedics Capital Foundation focuses on charitable, scientific and educational projects in the following areas: transportation and logistics, education, workforce and talent development, community development, innovation and creating awareness. 1146397 1037352 337652 Grantmaking - Awarded over 500 grants totaling over $1 million to nonprofits and charitable projects in the areas of education (36%), human services (32%), arts and culture (7%), civic projects (7%), health (7%) recreation (7%) and the environment (4%). 720013 669551 167447 Assistance to individuals - including scholarships ($424,017 to 219 area students) and assistance to area residents experiencing financial difficulty due to a medical condition ($245,534 in 1,179 awards) totaled $669,551. 0 0 0 8187644 1 1 0 0 0 1 0 0 1 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 1 0 0 1 11 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 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 Jack Birch 0.26 X 0 0 0 Bob Bishop 0.29 X 0 0 0 Marsha Cook 0.31 X 0 0 0 Antony Garza 0.25 X 0 0 0 David Grossnickle 0.29 X 0 0 0 Zoe Howard 0.93 X 0 0 0 Tracy Jackson 0.29 X 0 0 0 Barbara Kissane 0.42 X 0 0 0 Mike Kinsey 0.14 X 0 0 0 Vern Landis 0.24 X 0 0 0 Ron Manahan 0.27 X 0 0 0 James McFadden 0.43 X 0 0 0 Allison McSherry 0.41 X 0 0 0 Rob Parker 0.25 X 0 0 0 Rita Price Simpson 0.08 X 0 0 0 Jeannie Ross 0.30 X 0 0 0 Rita Schobert Snyder 0.10 X 0 0 0 Sharon Sommers 0.55 X 0 0 0 Cynthia Zehr 0.57 X 0 0 0 Brad Bishop 0.31 X X 0 0 0 Jerry Yeager 1.0 X X 0 0 0 Craig Tidball 0.50 X X 0 0 0 Mindy Truex 0.50 X X 0 0 0 Alan Alderfer 0.56 X X 0 0 0 Jerry Clevenger 0.64 X X 0 0 0 Suzanne M Light 45 X 81010 0 6780 81010 0 6780 0 0 0 0 0 0 0 0 0 0 3277057 1139533 3277057 Administrative Fees 561000 575099 575099 0 0 0 0 0 0 575099 1065498 0 0 1065498 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13704416 0 13500706 0 203710 0 203710 0 0 203710 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Miscellaneous Income 900099 3887 3887 0 0 Split-interest agreements value adjustments 900099 636427 636427 0 0 Future annuity payments value adjustment 900099 -1799 -1799 0 0 0 0 0 0 638515 5759879 1213614 0 1269208 6388755 6388755 669551 669551 0 0 0 0 89078 23391 45152 20535 0 0 0 0 263730 79226 99269 85235 0 0 0 0 32768 10950 12970 8848 26292 7699 10773 7820 575099 0 575099 0 26130 22306 3824 0 15072 7348 7724 0 0 0 0 0 0 0 101213 0 101213 0 88048 82733 3108 2207 39420 2224 2224 34972 19356 7433 7329 4594 19950 3255 13864 2831 0 0 0 0 33598 0 33598 0 9319 2861 3970 2488 0 0 0 0 10491 2209 3066 5216 0 0 0 0 0 0 0 0 39928 12258 17009 10661 1966 0 1966 0 Development of Graduate Level Certificate Program 583022 583022 0 0 Secondary Education Study 170150 170150 0 0 Innovation Asset Mapping 95115 95115 0 0 Support of Orthopedic Initiative 17158 17158 0 0 Membership, Subscriptions & Development 30132 0 19338 10794 0 0 0 0 9345341 8187644 961496 196201 300 400 6826853 1460477 354833 584127 3460 0 0 0 0 0 0 0 13858 13789 970006 510622 479638 459384 28333413 33770330 2891600 3190675 38903955 39479182 327865 46954 634053 596436 1325396 1669663 20858 19969 2308172 2333022 X 26963813 33407824 9631970 3738336 0 0 36595783 37146160 38903955 39479182 X -3585462 4135839 X 0 1 1 X 0 X 4146448 2622845 1617054 8268583 3277057 19931987 0 0 0 0 4146448 2622845 1617054 8268583 3277057 19931987 8639002 11292985 727523 1073757 862950 1031474 1107370 4803074 0 0 0 0 0 0 0 0 0 0 0 0 24735061 0 0.45656 0.43573 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37 1 1229445 27 292203 456 5343394 11317 1 1 0 1 9631970 348000 636428 0 6878062 0 3738336 3285090 7100000 146308 0 899428 0 9631970 4271432 328060 -554396 0 760006 0 3285090 0 0.9 0.1 0 0 0 15000 15000 0 756543 360052 396491 0 0 0 0 0 198463 150570 47893 0 0 0 0 459384 Charitable Remainder Trusts 3084206 Cash Surrender Value of Life Insurance Policy 54179 Interest and Dividends Receivable 52015 Utility Deposit 275 3190675 0 Present Value of Future Annuity Payments 19969 19969 5759879 9345341 -3585462 4258527 0 0 0 -122688 4135839 550377 9828426 4258527 0 0 0 4258527 5569899 0 189980 189980 5759879 9278049 0 0 0 0 0 9278049 0 67292 67292 9345341 SchD_P04_S00_L02b Schedule D, Part IV, Line 2b Funds held for agency endowments in accordance with SFAS number 136. Agency funds had a beginning balance of $1,325,396 with additions of $411,563 and distributions of $67,296 for an ending agency funds balance of $1,669,663. 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. 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) 5200 0 N/A N/A General support of 2nd Mile Missions American Cancer Society Inc Northwest Indiana Office 130 Red Coach Drive Mishawaka IN 46545 381387120 501(c)(3) 7430 0 N/A N/A General support Animal Welfare League 3489 E 100 S-Pierceton PO Box 1906 Warsaw IN 465811906 351782336 501(c)(3) 22566 0 N/A N/A General support and animal medical lab improvements Anthony Wayne Area Council Inc Boy Scouts 8315 West Jefferson Boulevard Fort Wayne IN 468048320 350876343 501(c)(3) 6561 0 N/A N/A General support and support specific to Kosciusko County activities Atwood Aldersgate United Methodist Church 7364 W Lutes Drive Warsaw IN 46582 351559017 501(c)(3) 7175 0 N/A N/A General support Baker Youth Clubs 765 W Market Street Warsaw IN 46580 350888006 501(c)(3) 38127 0 N/A N/A General support, meals for youth participants and support of dropout prevention efforts Big Brothers Big Sisters of Northeast IN Inc 2439 Fairfield Avenue Fort Wayne IN 46807 351271943 501(c)(3) 14257 0 N/A N/A General support, background checks for volunteers, and support of dropout prevention efforts The Otis R Bowen Center for Human Services Inc 850 N Harrison Street Warsaw IN 46580 351057889 501(c)(3) 18000 0 N/A N/A General support, and support of multiple programs including those for autism, and low income clients Boys & Girls Club of Kosciusko County Inc 800 N Park Avenue Warsaw IN 46580 351637710 501(c)(3) 12809 0 N/A N/A General support, capital improvements and meals for youth participants Cardinal Services Inc of Indiana 504 North Bay Drive Warsaw IN 46580 356005615 501(c)(3) 32216 0 N/A N/A General support, capital improvements and program support CASA of Kosciusko County Inc 121 N Lake Street Flr 2 Warsaw IN 465802783 351944123 501(c)(3) 7347 0 N/A N/A General support and volunteer trainings Children's Hope House 7922 W Jefferson Blvd Fort Wayne IN 46804 352032408 501(c)(3) 12600 0 N/A N/A Subsidized stays of Kosciusko County families needing overnight accommodations to be with an ill child The Christian Performing Artists' Fellowship 1001 College St PO Box 700 Winona Lake IN 465900700 541296085 501(c)(3) 20353 0 N/A N/A General support and concert support College Mentors for Kids 212 West 10th St Ste B260 Indianapolis IN 46202 352002052 501(c)(3) 7000 0 N/A N/A Program support 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 support Dixie Sternwheeler Inc PO Box 674 North Webster IN 46555 208636143 501(c)(3) 15000 0 N/A N/A Marketing campaign to increase patronage of this historic, nonprofit landmark Etna Green United Methodist Church 131 W Broadway PO Box 161 Etna Green IN 46524 351582803 501(c)(3) 7175 0 N/A N/A General support Fellowship Missions PO Box 382 Winona Lake IN 46590 272518264 501(c)(3) 5200 0 N/A N/A Support of homeless and transitional housing accommodations First United Methodist Church of Warsaw 179 S Indiana St Warsaw IN 465802805 350876369 501(c)(3) 10398 0 N/A N/A General support and support of Community Closet program Gateway Trinity Lutheran Church 11381 Gateway Blvd Fort Myers FL 33913 650218796 501(c)(3) 5300 0 N/A N/A General support Goodwill Industries of Michiana Inc PO Box 3846 South Bend IN 46619 351093073 501(c)(3) 5352 0 N/A N/A General support for the Warsaw facility Grace College & Seminary 200 Seminary Drive Winona Lake IN 46590 350868095 501(c)(3) 24274 0 N/A N/A General and building support, support of water quality initiatives, and scholarships Grace in ACTION USA Inc 1412 Camelot Drive Winona Lake IN 46590 352261165 501(c)(3) 5400 0 N/A N/A Production of life skills curriculum for use with teens Grace Village Retirement Community 337 Grace Village Drive Winona Lake IN 46590 351282401 501(c)(3) 14025 0 N/A N/A General and capital improvement support Habitat for Humanity of Kosciusko County PO Box 1913 Warsaw IN 465811913 351830351 501(c)(3) 6483 0 N/A N/A General support and help to build a home for a Kosciusko County family Health Connect Inc 1515 Provident Drive Ste 130 Warsaw IN 46580 310896412 501(c)(3) 6282 0 N/A N/A Support of program that provides baby items for low income families Heartline Pregnancy Center Inc 1515 Provident Dr Ste 180 Warsaw IN 465803294 351620996 501(c)(3) 10042 0 N/A N/A General support, preschool scholarships, computer upgrades and infant formula Housing Opportunities of Warsaw Inc 109 E Catherine St PO Box 387 Milford IN 46542 352024026 501(c)(3) 10100 0 N/A N/A Support of home repairs and energy conservation programs for low-income home owners Junior Achievement serving Warsaw and Tippecanoe Valley 914 Country Club Drive Warsaw IN 46580 841267604 501(c)(3) 19570 0 N/A N/A General support and program support for 2nd and 8th graders Kosciusko County Education Development (KC-Ed) PO Box 174 Warsaw IN 465810174 274939514 501(c)(3) 5280 0 N/A N/A Support of a new coordinator and high school coaches in the dropout prevention program Kosciusko County Shelter for Abuse Inc PO Box 12 Warsaw IN 465810012 351656375 501(c)(3) 18650 0 N/A N/A General support, support of Health Connect Help Center and establishment of basic needs center Kids Hope USA Inc 100 S Pine St Suite 280 Zeeland MI 49464 383624308 501(c)(3) 21000 0 N/A N/A Support of dropout prevention efforts Kosciusko Community YMCA 1401 E Smith Street Warsaw IN 46580 351068182 501(c)(3) 10514 0 N/A N/A General support Kosciusko Home Care and Hospice Inc 1515 Provident Drive Ste 250 PO Box 1196 Warsaw IN 465811196 352074505 501(c)(3) 5788 0 N/A N/A General support and support of medication and dental assistance program Kosciusko Literacy Services Inc 201 N Union Street Warsaw IN 465802724 351900716 501(c)(3) 11350 0 N/A N/A General support and literacy program support Lakeland Christian Academy 1093 S 250 E Winona Lake IN 465905763 351327583 501(c)(3) 42604 0 N/A N/A General support, bond reduction, tuition scholarship assistance and educational program support Lakeland Community Services Inc 1205 N Long Drive PO Box 122 Syracuse IN 46567 351302022 501(c)(3) 5931 0 N/A N/A General support and child care subsidies for low income families Lakeland Youth Center 101 W Chicago Street PO Box 201 Syracuse IN 46567 351098400 501(c)(3) 7100 0 N/A N/A Capital improvements Leesburg Volunteer Fire Dept 6396 N Old State Road 15 Leesburg IN 465389044 900104314 Government 8158 0 N/A N/A General support Lifeline Youth and Family Services Inc PO Box 80487 Fort Wayne IN 468980487 351167389 501(c)(3) 7156 0 N/A N/A Emergency communication equipment North Webster Day Care 321 Washington Street PO Box 316 North Webster IN 46555 351677017 501(c)(3) 5500 0 N/A N/A Capital improvements North Webster United Methodist Church 7822 E Epworth Forest Road PO Box 282 North Webster IN 46555 351180558 501(c)(3) 6000 0 N/A N/A General support Orthopedics Capital Foundation Inc 102 E Market Street Warsaw IN 46580 271038452 501(c)(3) 5351403 0 N/A N/A General support of supporting organization initiatives Our Father's House 401 Argonne Road Warsaw IN 46580 352029493 501(c)(3) 20850 0 N/A N/A General support, food and outreach programs Questa Foundation for Education Inc PO Box 5224 Fort Wayne IN 46895 356025795 501(c)(3) 100000 0 N/A N/A Support of Questa Scholars loan forgiveness program for Kosciusko County college students Remnant Trust Inc 1101 Park Avenue Winona Lake IN 46590 352072847 501(c)(3) 6000 0 N/A N/A General and educational program support Saint Anne's Episcopal Church 424 West Market Warsaw IN 46580 351323902 501(c)(3) 10483 0 N/A N/A General support Senior Primelife Enrichment Center Inc 'SPEC' PO Box 471 North Webster IN 46555 800091934 501(c)(3) 5700 0 N/A N/A Furniture St Jude Children's Research Hospital 501 St Jude Place Memphis TN 38105 620646012 501(c)(3) 5165 0 N/A N/A General support Tippecanoe Valley High School 8345 S State Road 19 Akron IN 46910 351072268 Government 8300 0 N/A N/A Support of dropout prevention efforts, weekend meals for low income students and educational program support Town of Leesburg PO Box 372 Leesburg IN 465380372 356001087 Government 8158 0 N/A N/A Maintenance of Clover Park Warsaw Christian School 909 S Buffalo St Warsaw IN 465804713 351043361 501(c)(3) 22441 0 N/A N/A General support, tuition assistance, support of educational enhancements Warsaw Community Church 103 Enterprise Drive Warsaw IN 46580 351909524 501(c)(3) 11000 0 N/A N/A Support of Honduras ministry and homeless shelter Warsaw Community School Corporation 1 Tiger Lane Warsaw IN 46580 356002915 Government 31250 0 N/A N/A Support of dropout prevention efforts and capital improvements to soccer fields Wawasee Community School Corp 1 Warrior Path Building 2 Syracuse IN 465679170 351073192 501(c)(3) 14185 0 N/A N/A Weekend food program for low income students, reading assessment tools, teacher grants Wawasee High School 1 Warrior Path Syracuse IN 465679170 351073192 Government 7659 0 N/A N/A Support of dropout prevention efforts and support of educational programs Winona Lake Free Methodist Church 902 College Avenue Winona Lake IN 46590 351180941 501(c)(3) 12126 0 N/A N/A Capital improvements, building maintenance, library support and support of Kiddie College Winona Lake Grace Brethren Church 1200 Kings Hwy Winona Lake IN 46590 351319207 501(c)(3) 15000 0 N/A N/A Youth center building project 58 0 Scholarships for tuition, books and fees 219 424017 0 N/A N/A Medical expenses for clients with medical needs 540 86885 0 N/A N/A Housing/Shelter assistance for clients with medical needs 212 56536 0 N/A N/A Utility/Phone expenses for clients with medical needs 285 53719 0 N/A N/A Transportation expenses for clients with medical needs 56 23566 0 N/A N/A Dental expenses for clients with medical needs 50 16771 0 N/A N/A Other expenses for clients with medical needs 36 8057 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 14 1139533 Average of high/low values 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_L11a Form 990, Part VI, Section B, Line 11a b. - 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. F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 15a) The following process was undertaken in fiscal year 2009/2010, with respect to compensation paid to the Executive Director in fiscal year 2010/2011. 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 Foundation's 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_P11_S00_L05 Form 990, Part XI, Line 5 Other changes in net assets include $4,258,527 in unrealized gains on investments carried at market value; ($130,470) in gifts to agency funds; $46,201 in grants from agency funds; ($59,510) from net earnings for agency funds and $21,091 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Orthopedics Capital Foundation Inc b 5351403 Fair Market Value