2011-11-15T13:12:31-00:00 2010-12-31 Estep Burkey Simmons LLC PO Box 42 Muncie IN 473080042 990 2010-01-01 351834679 LaGrange County Community Foundation Inc LAGR 2604634363 109 E Central Ave Room No 3 LaGrange IN 46761 Laura Lemings 2011-11-15 true Patrick Burkey 7652847554 2011-11-15 2010 2016-02-24 21:20:13Z Laura Lemings 109 E Central Ave LaGrange IN 46761 6715172 false X www.lccf.net X 1991 IN Encourage charitable giving. Encourage charitable giving. 12 12 6 85 0 227257 328749 88283 171162 -216705 576616 2400 2600 101235 1079127 321926 227840 0 190542 191534 0 25242 374996 346626 887464 766000 -786229 313127 8585864 9373496 51287 55636 8534577 9317860 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. false false 7460 1500 Heart of Gold Program - In 2010 LCCF launched the first year for the Heart of Gold Program, a program designed to identify and honor everyday citizens in LaGrange County who touch the lives of others. The program seeks nominations from the community to honor those that regardless of age, enhance the quality of life of others. The nominees are simple and can come from anyone in the community who has made a difference in someones life in LaGrange County. The selection committee is made up of Board of Directors for the Foundation, and after reviewing the nominations, make a recommendation to the Board of Directors for the annual recipient. All nominees are invited to a breakfast where all nominations are read and both nominees and their nominators are recognized and thanked on behalf of the community. The 2010 Heart of Gold recipient is awarded an engraved bench and invited to make a grant recommendation of 1,000 to the local not for profit of their choice. All other nominees are honored with a similar grant recommendation of 100 each to the not for profit of their choice. 341468 113218 The Foundation also operates a program in support of education for all citizens of LaGrange County. In this program, the Foundation funds scholarships for higher education for graduating seniors from 4 local high schools. Additionally, this focus on education involves funding the Learning Generation Initiative to bring programs which provide lifelong learning educational opportunities for adults. The Foundation also operates a program in support of education for all citizens of LaGrange County. In this program, the Foundation funds scholarships for higher education for graduating seniors from 4 local high schools. Additionally, this focus on education involves funding the Learning Generation Initiative to bring programs which profide lifelong learning educational opportunities for adults. During 200 the Foundations predominant focus continues to be GED preparation classes in addition to the continued effort to build awareness of the 21st Century Shcolarship program to ensure qualified students were encouraged to enroll in the 21st Century Scholarship program. see Schedule O. 261405 109997 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. This partnership extends to the community dental clinic, the local hospital, the hospital foundation and its mammography mobile unit, the county parks and health departments and the 3 public school systems in LaGrange County. The Board provides proactive, challenge and competitive grants that are focused on health issues that these organizations face and offer volunteer support when possible. 8403 3125 618736 true true false false false true false false true true true false false false true true false 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 false false false false true 0 0 6 true false false false false 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 false true true true false false IN X X X Chuck Christner 2604634363 109 E Central Ave No 3 LaGrange IN 46761 Steve Gage 000.50 X X 0 0 0 Jan Olinger 000.50 X X 0 0 0 Paul Johnston 000.60 X X 0 0 0 Jeff Wible 000.60 X X 0 0 0 Charles Ashcraft 000.50 X 0 0 0 Mahlon Bontrager 000.50 X 0 0 0 John Egli 000.40 X 0 0 0 Steve Scott-Welty 000.40 X 0 0 0 Rhonda Sharp 000.40 X 0 0 0 Gene Mory 000.60 X 0 0 0 Ryan Riegsecker 000.40 X 0 0 0 Laura Lemings 040.00 X 56144 0 0 56144 false false false 5487 323262 328749 Administrative Fees 900099 171162 171162 171162 218857 218857 2600 2600 2600 2600 5993804 5636045 357759 357759 357759 1079127 173762 576616 185790 185790 42050 42050 0 0 56144 36494 14036 5614 0 96884 62975 24221 9688 0 24987 16242 6246 2499 13519 8787 3380 1352 171168 171168 55 55 6707 6707 0 69490 43211 26279 2024 2024 0 3252 2114 813 325 0 0 30281 19683 7570 3028 0 0 3813 3813 0 0 3364 3364 3653 2740 913 Program Related Expenses 12554 12554 Repairs Maintenance 13014 13014 Fundraising Expenses 7388 7388 Equipment Lease 5645 1863 1919 1863 Dues Subscriptions 3701 3701 10517 5677 3967 873 766000 618736 122022 25242 540 2385 808933 947313 416 3804 3731 114989 101305 13705 13684 7448461 8074385 302737 325017 7268 6981 8585864 9373496 2042 4281 100 16 43175 45926 5970 5413 51287 55636 X 3039673 3498381 268480 515295 5226424 5304184 8534577 9317860 8585864 9373496 X 313127 470156 X false true true X false X 644549 230232 159419 227257 319773 1581230 644549 230232 159419 227257 319773 1581230 290869 1290361 262060 295231 230731 232099 218857 1238978 2820208 688775 0.45750 0.32570 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 55041 56023 409289 true true false true 8402081 80455 1041351 534027 8989860 8575373 64273 1616935 1854500 8402081 0.37000 0.59000 0.04000 false false 25378 25337 41 89611 75968 13643 13684 Accrued Expenses 5413 5413 1079127 766000 313127 470737 -581 470156 783283 1547028 470737 470737 1076291 2836 2836 1079127 763283 763283 2717 2717 766000 IV 2b Funds held for agency endowments in accordance with FASB ASC 958. V 4 The Community Foundations 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. XI 8 Change in value of trust 2,170 - Change in agency fund net assets 2,751. XII 4b Change in value of trust 2,170 FASB ASC 958 agency revenue transactions 666. XIII 4b FASB ASC 958 agency transactions. 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. For tax positions not meeting the more-likely-than-not test, no tax Continued below... X 2 ...Continued from above benefit will be recorded. The Foundation has examined this issue and has determined there are no material contingent tax liabilities. true LaGrange Communities Youth Center 105 N Detroit St LaGrange IN 46761 208190256 501c3 50161 Unrestricted Grant Learning Generation Initiative Inc 1396 Benham Ave Ste A Elkhart IN 46156 651182156 501c3 15082 Educational LaGrange Co Economic Development Corp 304 N Townline Rd Ste 2 LaGrange IN 46761 800309463 501c3 9000 Community Development 3 Scholarships 22 42050 I 2 LaGrange County Communty Foundation LCCF manages a grantmaking program that provides not-for-profit 501c3 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...continued below. I 2 County. The 8 member grantmaking advisory committee reviews all competitive grant applications and makess 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 brings information to the full Board for discussion on current community issues, and sometimes these discussions can become the basis for proactive grants that do not involve the 8 member grantmaking advisory committee. Form 990 Part VI 11 When the draft copy is received from the CPA firm, the Foundations 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 15a The staff gathers prior or current year whichever is available or most current. 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. Form 990 Part VI 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 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. A link to www.guidestar.org is on the Foundations website. Form 990 is also immediately available upon request through the Foundations office. Form 990 Part XI 5 Unrealized gains 470,737 Change in value of trust 2,170 - Change in value in FASB ASC 958 Agency Funds 2,751. Form 990 Part III 4b With continued Foundation staff member, Board and volunteer efforts, enrollment continued to increase. During 2009 the program grew by 135, then in 2010 it increased by 82 over the already 135 increased numbers for an overall program enrollment increase of 327 over a three year period. Volunteers and staff continued to assist school staff with informational tables at school enrollment events and parent teacher conferences, working closely with all middle and high school guidance personnel. LCCF Support Org Inc 109 E Central Ave LaGrange IN 46761 Support Organization IN 501C3 Type 2 S.O. N/A false false false false false false false false false false false false false false false false false false false