2011-11-15T11:30:11-06:00 2011-06-30 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2010-07-01 351826870 MARSHALL COUNTY COMMUNITY FOUNDATION INC MARS 5749355159 2701 N MICHIGAN STREET PLYMOUTH IN 46563 LINDA YODER 5749355159 2011-11-08 1 MARGENE ZINK 5742894011 2010 2016-03-07 17:11:31Z LINDA YODER 2701 N MICHIGAN STREET PLYMOUTH IN 46563 5729123 0 X WWW.MARSHALLCOUNTYCF.ORG X 1991 IN TO RECEIVE AND ACCEPT PROPERTY TO BE ADMINISTERED EXCLUSIVELY FOR CHARITABLE PURPOSES, PRIMARILY IN AND FOR THE BENEFIT OF THE PEOPLE OF MARSHALL COUNTY, INDIANA. 29 29 5 65 0 0 439259 1400760 159016 177958 -928591 126175 12676 5659 -317640 1710552 573191 507423 0 0 188395 222961 0 0 145790 302781 312534 1064367 1042918 -1382007 667634 21294836 25389885 4725540 5897320 16569296 19492565 TO SERVE ALL OF MARSHALL COUNTY, ITS PEOPLE AND ITS FUTURE, THROUGH THE GROWTH AND ADMINISTRATION OF ENDOWMENT FUNDING AND PHILANTHROPY. 0 0 759892 507423 183617 ADMINISTRATION AND ALLOCATION OF FUNDS RECEIVED FOR CHARITABLE PURPOSES, SCHOLARSHIPS, ART, HUMAN SERVICES, EDUCATIONAL AND HEALTH PROGRAMS. 759892 1 1 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 IN X X LINDA YODER 5749355159 2701 N MICHIGAN ST PLYMOUTH IN 46563 BRIAN BAKER 1.00 X 0 0 0 DON BALKA 1.00 X 0 0 0 TODD BURCH 1.00 X 0 0 0 MICHAEL BURROUGHS 1.00 X 0 0 0 JUDY DELP 1.00 X 0 0 0 CHRIS EBERLY 1.00 X 0 0 0 BRUCE EMERICK 1.00 X 0 0 0 JAMES ERWIN 1.00 X 0 0 0 KAY FINLAY 1.00 X 0 0 0 KURT GARNER 1.00 X 0 0 0 JERRY GATES 1.00 X 0 0 0 KEVIN HICKMAN 1.00 X 0 0 0 TAMMY HOUIN 1.00 X 0 0 0 SCOTT JENNINGS 1.00 X 0 0 0 DEREK JONES 1.00 X 0 0 0 JACK JORDAN 1.00 X 0 0 0 CAROLYN KLINE 1.00 X 0 0 0 BILL LANGDON 1.00 X 0 0 0 LATHAM LAWSON 1.00 X 0 0 0 NANCY MAHONEY 1.00 X 0 0 0 ROBERT PICKELL 1.00 X 0 0 0 SAM SCHLOSSER 1.00 X 0 0 0 SARAH SMITH 1.00 X 0 0 0 TOM STILES 1.00 X 0 0 0 SUSAN WAGNER 1.00 X 0 0 0 JARED WEIDNER 1.00 X 0 0 0 JIM WEIRICK 1.00 X 0 0 0 BARBARA WINTERS 1.00 X 0 0 0 JOHN ZEGLIS 1.00 X 0 0 0 PATTI KITCH 2.00 X X 0 0 0 LOUISE MASON 2.00 X X 0 0 0 JOHN OLIVER 2.00 X X 0 0 0 RICHARD PARKER 2.00 X X 0 0 0 JENNIFER S MADDOX 28.00 X 71996 0 0 71996 0 0 0 0 0 0 0 1400760 7003 1400760 MANAGEMENT FEES 621110 177958 177958 177958 702781 702781 3441965 4018571 -576606 -576606 -576606 MISCELLANEOUS REVENUE 900099 5659 5659 5659 1710552 183617 0 126175 507423 507423 70571 23238 23710 23623 128347 38180 45784 44383 3035 937 1060 1038 5307 1639 1854 1814 15701 4848 5485 5368 58535 18073 20450 20012 21963 6782 7673 7508 131176 131176 1661 513 580 568 27388 8456 9569 9363 8918 2754 3115 3049 6000 1853 2096 2051 4036 1246 1410 1380 864 267 302 295 4038 1247 1411 1380 5425 1675 1895 1855 SPECIAL EVENTS 16900 5218 5904 5778 DONOR DEVELOPMENT 11491 11491 MISCELLANEOUS 5620 1737 1962 1921 DUES AND MEMBERSHIP 4480 1383 1565 1532 REPAIRS AND MAINTENANCE 4039 1247 1411 1381 1042918 759892 137236 145790 604242 553439 193739 255664 35381 25413 9506 9968 19402850 23385306 1084169 1185508 330 0 21294836 25389885 11955 33126 70421 74649 4643164 5789545 4725540 5897320 X 15545876 18609151 1023420 883414 16569296 19492565 21294836 25389885 X 667634 2255635 X X 0 1 1 X 0 X 732762 1205229 836035 439259 1400760 4614045 732762 1205229 836035 439259 1400760 4614045 1648519 2965526 390309 650656 447939 548784 702781 2740469 27663 1260 12676 5659 47258 7401772 831638 0.40070 0.45010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27 48346 44499 831397 1 1 14521985 235595 2963306 301850 1412 54411 17363213 12853659 220678 1833846 331587 10868 43743 14521985 15968364 529647 -3166056 426514 9028 42754 12853659 1.00000 0.00000 0.00000 0 0 4500 225 4275 30881 25188 5693 9968 FUNDS HELD FOR OTHERS 5650212 LIABILITY FOR AMOUNTS HELD IN LEAD TRUST 106064 LIABILITY UNDER UNITRUST AGREEMENT 33269 5789545 1710552 1042918 667634 3229069 5000 -978434 2255635 2923269 3893649 3229069 5000 3234069 659580 1050972 1050972 1710552 970380 5000 24921 29921 940459 102459 102459 1042918 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENTS CONSIST OF DONOR-RESTRICTED ENDOWMENT FUNDS FOR WHICH THE ORGANIZATION HAS BEEN GRANTED VARIANCE POWER. THE DONOR-RESTRICTED FUNDS HAVE BEEN OPENED BY INDIVIDUALS OR ORGANIZATIONS IN MARSHALL COUNTY TO PROVIDE SELF SUPPORT, SCHOLARSHIPS, AND INCOME TO OTHER NOT-FOR-PROFIT ORGANIZATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTERPRISE TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. PART XI, LINE 8 - OTHER ADJUSTMENTS: CONTRIBUTIONS TO DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 -1,050,972. GRANT EXPENSE FROM DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 102,459. DONATED SERVICES -5,000. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -24,921. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS TO DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 1,050,972. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT 24,921. PART XIII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSE FROM DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 102,459. 1 ANCILLA COLLEGE 9601 UNION RD PLYMOUTH IN 46563 356071917 501(C)(3) 84894 SCHOLARSHIPS AND DISTRIBUTIONS ANTIQUARIAN & HISTORICAL SOCIETY 107 N MAIN STREET PO BOX 125 CULVER IN 46511 352030693 501(C)(3) 7197 ANNUAL DISTRIBUTIONS AND GRANT FOR HANDICAPPED RAMP ARGOS DOLLARS FOR SCHOLARS 18707 MICHIGAN ROAD ARGOS IN 46501 237039405 501(C)(3) 12588 ANNUAL DISTRIBUTION FOR SCHOLARSHIPS BALL STATE UNIVERSITY LUCINA HALL ROOM B31 MUNCIE IN 47306 356000221 501(C)(3) 16650 SCHOLARSHIPS CITY OF PLYMOUTH 124 N MICHIGAN ST PLYMOUTH IN 46563 356001166 501(C)(3) 35807 ANNUAL DISTRIBUTIONS COMMUNITY HOSPITAL OF BREMEN FOUNDATION INC 1020 HIGH RD PO BOX 8 BREMEN IN 46506 351813755 501(C)(3) 7983 ANNUAL DISTRIBUTION AND PURCHASE CARDIAC EQUIPMENT CULVER BOYS AND GIRLS CLUB 401 SCHOOL STREET PO BOX 44 CULVER IN 46511 352130065 501(C)(3) 7857 ANNUAL DISTRIBUTION AND SUPPORT DAILY OPERATION ENCORE PERFORMING ARTS 1305 W HARRISON STREET PLYMOUTH IN 46563 912104752 501(C)(3) 5253 ANNUAL DISTRIBUTIONS AND PURCHASE DESK COMPUTER AND PHONE FIRST UNITED CHURCH OF CHRIST 323 S CENTER ST PO BOX 222 BREMEN IN 46506 356007177 501(C)(3) 25781 ANNUAL DISTRIBUTION AND DONATION IPUI FW 2101 E COLLISEUM BLVD FORT WAYNE IN 46805 356002041 501(C)(3) 7500 SCHOLARSHIPS IUSB 1700 MISHAWAKA AVENUE SOUTH BEND IN 46634 356001673 501(C)(3) 6500 SCHOLARSHIPS LAKE MAXINKUCKEE ENVIRONMENTAL COUNCIL 116 N MAIN ST PO BOX 187 CULVER IN 46511 350919825 501(C)(3) 8000 MAP ALL PLANT BEDS AND UPDATE WATER TESTS LASALLE COUNCIL BOY SCOUTS OF AMERICA 1340 SOUTH BEND AVENUE SOUTH BEND IN 46617 221576300 501(C)(3) 7690 ANNUAL DISTRIBUTION MANCHESTER COLLEGE 604 E COLLEGE AVENUE NORTH MANCHESTER IN 46962 350868127 501(C)(3) 5000 SCHOLARSHIPS MARSHALL COUNTY NEIGHBORHOOD CENTER 402 W GARRO STREET PLYMOUTH IN 46563 351539175 501(C)(3) 11000 FUND CASE MANAGEMENT SUPPORT AND ADOPT-A-FAMILY PROGRAM MARSHALL-STARKE DEVELOPMENT CENTER INC 1901 PIDCO DRIVE PLYMOUTH IN 46563 351118481 501(C)(3) 7500 PURCHASE A VAN PLYMOUTH HIGH SCHOOL 1 BIG RED DRIVE PLYMOUTH IN 46563 351101903 501(C)(3) 5606 SCHOLARSHIPS POTAWATOMI PARK INC 16998 STATE ROAD 331 TIPPECANOE IN 46570 351547849 501(C)(3) 9812 SUPPORT MULTI-PHASE TECHNOLOGY PROJECT PURDUE FOUNDATION 625 HARRISON STREET WEST LAFAYETTE IN 47907 310958507 501(C)(3) 6100 ANNUAL DISTRIBUTION PURDUE UNIVERSITY 610 PURDUE MALL WEST LAFAYETTE IN 47907 356002041 501(C)(3) 31053 SCHOLARSHIPS SAINT JOSEPH REGIONAL MEDICAL CENTER 1915 LAKE AVENUE PLYMOUTH IN 46563 351142669 501(C)(3) 50000 EQUIPMENT FOR MAMMOGRAPHY ROOM SAINT JOSEPH'S CARE FOUNDATION 837 CEDAR STREET SUITE 350 SOUTH BEND IN 46617 351654543 501(C)(3) 27726 ANNUAL DISTRIBUTION UNITED WAY 2701 N MICHIGAN ST PLYMOUTH IN 46563 237220922 501(C)(3) 10807 DISTRIBUTIONS FROM FUNDS AND PURCHASE USED COPIER 23 OTHER INFORMATION: PART IV: GRANT MONEY IS USED FOR PURPOSES DEFINED IN EACH INDIVIDUAL FUND AGREEMENT. THE VICE PRESIDENT FOR OPERATIONS AND PRESIDENT & CEO REVIEW REQUESTS FOR GRANTS WHEN SUBMITTED. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION OBTAINS THE 990 FROM THE PAID TAX PREPARER. THE ORGANIZATION'S AUDIT AND STEWARDSHIP COMMITTEE REVIEWS THE 990. IF THE AUDIT AND STEWARDSHIP COMMITTEE HAS COMMENTS, IT GIVES THEM TO THE TAX PREPARER. AFTER THE AUDIT AND STEWARDSHIP COMMITTEE AND THE TAX PREPARER FINALIZE A DRAFT OF THE 990, THE DRAFT IS IS SENT VIA E-MAIL OR VIA UNITED STATES POSTAL SERVICE FOR THOSE MEMBERS WHO DO NOT HAVE EMAIL ACCOUNTS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS AVAILABLE TO THE PUBLIC UPON REQUEST. STAFF AND BOARD MEMBERS ARE REQUIRED TO SIGN NEW CONFLICT OF INTEREST FORMS EVERY YEAR. THE ORGANIZATION THEN COMPILES A LIST AND THE LIST IS GIVEN TO THE CHAIRMAN OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DECIDED DURING INITIAL EMPLOYMENT OR AT THE TIME OF ANNUAL REVIEW. THE PRESIDENT AND CEO IS EVALUATED ON GOALS THAT ARE SET AT THE BEGINNING OF THE YEAR, AND ON OVERALL PERFORMANCE. THE BOARD OF DIRECTORS RECEIVE EVALUATION FORMS SO THAT EVERYONE CAN GIVE INPUT. THE EVAULATION FORMS ARE GATHERED BY THE PERSONNEL COMMITTEE. THE PERSONNEL COMMITTEE ANALYZES THE EVAULATIONS AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS. THE BOARD THEN MEETS AND DICUSSES THE RECOMMENDATION, UNTIL COMPENSATION IS AGREED UPON, FOR BOTH THE BONUS AWARDED FOR MEETING SET GOALS, AND FOR COST OF LIVING INCREASE. THE BOARD PRESIDENT THEN MEETS WITH THE PRESIDENT AND CEO AND GOES OVER THE EVALUATION AND COMPENSATION SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA EMAIL OR UNITED STATES POSTAL SERVICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 3,229,069. DONATED SERVICES AND USE OF FACILITIES: 5,000. CONTRIBUTIONS TO DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 -1,050,972. GRANT EXPENSE FROM DONOR RESTRICTED FUNDS GOVERNED UNDER ASC 958 102,459. DONATED SERVICES -5,000. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT -24,921. TOTAL TO FORM 990, PART XI, LINE 5: 2,255,635. AUDIT AND STEWARDSHIP COMMITTEE FORM 990, PART XI, LINE 2C THE ORGANIZATION IMPLEMENTED AN AUDIT AND STEWARDSHIP COMMITTEE DURING THE PRIOR YEAR. THE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE FINANCIAL STATEMENTS OF THE ORGANIZATION. DOCUMENT RETENTION AND DESTRUCTION POLICY FORM 990, PART VI, SECTION B, LINE 14 THE ORGANIZATION FORMALLY ADOPTED A WRITTEN RETENTION POLICY, HOWEVER, A FORMAL WRITTEN DOCUMENT DESTRUCTION POLICY HAS NOT BEEN ADOPTED AS OF THE FISCAL YEAR ENDED JUNE 30, 2011.