2023-11-14T16:43:43-05:00 2022-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2022-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 TASHA EICHER VICE PRESIDENT 2609250311 2023-10-17 true TASHA EICHER 999009999 false THOMAS A ROBERTS P00997867 7652847554 2023-11-09 2022 2023-04-26 12:10:37Z BARBARA OLENYIK MORROW PO BOX 111 700 S MAIN STREET AUBURN IN 46706 8542058 false X WWW.CFDEKALB.ORG X 1996 IN THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. 16 16 10 150 0 803390 1180144 355685 316875 2073099 997881 3353 11699 3235527 2506599 743866 776409 0 239928 269117 0 84522 685772 589987 1669566 1635513 1565961 871086 26216490 22778629 2699446 2314382 23517044 20464247 THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. false false 741446 632385 258095 GRANTING PROGRAM: THE COMMUNITY FOUNDATION OF DEKALB COUNTY, INC. IS PRIMARILY AN ASSET BUILDER AND GRANT MAKER. ITS GRANTING PROGRAM'S PURPOSE IS TO IMPROVE THE QUALITY OF LIFE IN DEKALB COUNTY, INDIANA. FUNDS ARE GRANTED OUT OF THE INCOME EARNED BY VARIOUS CHARITABLE ENDOWMENT FUNDS HELD BY THE FOUNDATION TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVICE DEKALB COUNTY. THE FOUNDATION ALSO GRANTS FROM SEVERAL NONPERMANENT FUNDS TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. IN 2022 OVER 120 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 168863 144024 58780 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY. IN 2022, HIGH SCHOOL SENIORS FROM DEKALB COUNTY RECEIVED SCHOLARSHIP GRANTS FROM VARIOUS SCHOLARSHIP FUNDS HELD BY THE FOUNDATION FOR COLLEGE EDUCATION. SEE SCHEDULE I, PART III OF THIS FORM 990 FOR MORE INFORMATION. 910309 true true false false false true false false false 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 true false false false true true false false false true 15 0 true 10 true false false false false false true true false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false IN X X MANDY HAYNES 2609250311 700 S MAIN ST AUBURN IN 46706 BARBARA OLENYIK MORROW PRESIDENT 2.00 0.01 X X 0 0 0 TASHA EICHER VICE PRESIDE 2.00 0.01 X X 0 0 0 ANGIE HOLT TREASURER 2.00 0.01 X X 0 0 0 LORAINE HARTRANFT SECRETARY 2.00 0.01 X X 0 0 0 BRYAN NUGEN ADVISOR 1.00 0.00 X 0 0 0 BECKY HEFTY DIRECTOR 1.00 X 0 0 0 MELISSA MCLAUGHLIN DIRECTOR 1.00 X 0 0 0 SCOTT ARMSTRONG DIRECTOR 1.00 X 0 0 0 ALLISON CARNAHAN DIRECTOR 1.00 X 0 0 0 JUSTIN CLARK DIRECTOR 1.00 X 0 0 0 JUDY HEY DIRECTOR 1.00 X 0 0 0 ZACH LIGHTNER DIRECTOR 1.00 X 0 0 0 SUE RANDA DIRECTOR 1.00 X 0 0 0 NORM YODER DIRECTOR 1.00 X 0 0 0 JIM SPARROW DIRECTOR 1.00 X 0 0 0 TERRY RAYLE DIRECTOR 1.00 X 0 0 0 TANYA YOUNG EXECUTIVE DI 40.00 X 78526 0 7853 78526 7853 false false false 1180144 182014 1180144 ADMINISTRATION FEES 561000 316875 316875 316875 683880 683880 6349460 6035459 314001 314001 314001 MISCELLANEOUS 561000 11699 11699 11699 2506599 630876 695579 637700 637700 138709 138709 78525 24254 35012 19259 168301 51983 75041 41277 3064 311 2202 551 19227 5832 7769 5626 316875 211 316664 10016 3105 5809 1102 112344 112344 24107 7473 13982 2652 10791 3345 6259 1187 4104 1272 2381 451 31919 9895 18513 3511 8826 2736 5119 971 4974 1542 2885 547 3652 1132 2118 402 28222 8749 16369 3104 8179 2535 4744 900 DEVELOPMENT 17790 5515 10318 1957 MISCELLANEOUS 4127 2751 798 578 MEMBERSHIP & SUBSCRIPTION 4061 1259 2355 447 1635513 910309 640682 84522 100 100 2599789 1766712 24272 50745 3132 23296 932556 348988 605255 583568 22983942 20354208 26216490 22778629 47463 72085 292317 269690 2359666 1972607 2699446 2314382 X 356010 315230 23161034 20149017 23517044 20464247 26216490 22778629 X 871086 -4310942 387059 X false true X true false X 1801921 3769116 1454045 803390 1180144 9008616 1801921 3769116 1454045 803390 1180144 9008616 3323413 5685203 450958 557698 511483 875311 683880 3079330 20652 6383 5279 3353 11699 47366 12135312 1505085 0.46850 0.47400 X PART II, LINE 10 OTHER INCOME 47,366 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 133680 151162 1572200 true true 23121761 729799 -3291989 439278 32417 300350 19787527 20878738 604431 2518478 493940 21744 364202 23121761 19459892 684033 1817447 333695 473822 275117 20878738 14620168 3580884 2240971 281507 463844 236780 19459892 14948816 1216253 -498496 341204 492842 212359 14620168 0.99700 0.00300 false false 109184 109184 678746 204362 474384 144626 144626 583568 ASSETS HELD FOR OTHER AGENCIES 1972607 1972607 X -1625780 -4310942 -4310942 2685162 112344 -290907 -178563 2506599 1427017 1427017 112344 96152 208496 1635513 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT DEKALB COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM DEKALB COUNTY, AND GIVING CITIZENS OF DEKALB COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. SCHEDULE D, PAGE 3, PART X THE FOUNDATION 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. THE FOUNDATION'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE -290,907 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 96,152 true AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 22959 ANNUAL DISTRIBUTION AUBURN PRESBYTERIAN CHURCH 111 W TWELFTH ST PO BOX 448 AUBURN IN 46706 350957077 501C3 30000 OPERATING SUPPORT AUBURN WATERLOO TRAIL-CFDC PO BOX 282 AUBURN IN 46706 351992897 501C3 10222 GEN SUPP/ASPHALT REP BALL STATE UNIVERSITY 2000 UNIVERSITY AVENUE MUNCIE IN 473060155 356000158 501C3 15000 WORKSHOP BUTLER YOUTH EVANGELISTIC ASSOC PO BOX 113 315 SOUTH FEDERAL ST BUTLER IN 46721 352031545 501C3 6000 OPERATING SUPPORT CATHOLIC CHARITIES OF THE DIOCESE OF FORT WAYNE-SOUTH BEND INC 915 S CLINTON STREET FORT WAYNE IN 46802 351038653 5500 BACKPACKS CHILDREN FIRST CENTER 1752 WESLEY RD PO BOX 562 AUBURN IN 46706 351305577 501C3 9000 TRAINING/PROGRAMS DEKALB ASSOC FOR DEVELOPMENTALLY DISABLED/ALLIANCE INDUSTRIES 901 E QUINCY ST GARRETT IN 46738 350944267 501C3 17115 GENERAL SUPPORT DEKALB CHAMBER PARTNERSHIP 208 SOUTH JACKSON STREET AUBURN IN 46706 350154290 501C6 25019 DEKALB LEADS DEKALB COUNTY 4-H COUNCIL INC 215 E 9TH ST STE 300 AUBURN IN 46706 351417324 501C3 7000 FLOORING DEKALB COUNTY EASTERN CSD 300 EAST WASHINGTON STREET BUTLER IN 46721 351074089 GOV 9000 PROGRAMS DEKALB COUNTY OUTDOOR THEATER INC PO BOX 452 AUBURN IN 46706 204056897 501C3 17000 GENERAL SUPPORT DEKALB HUMANE SOCIETY INC PO BOX 806 AUBURN IN 46706 351362542 501C3 33079 GENERAL SUPPORT ECKHART PUBLIC LIBRARY 603 S JACKSON STREET AUBURN IN 46706 351930372 501C3 29300 PROGRAMMING FIFTH HOUSE ENSEMBLE 332 S MICHIGAN AVENUE CHICAGO IL 60604 202307216 501C3 12000 CONCERT FIRST UNITED METHODIST CHURCH 1203 E SEVENTH ST AUBURN IN 46706 362167731 501C3 5059 GENERAL SUPPORT FORT WAYNE PHILHARMONIC ORCHESTRA INC 4901 FULLER DRIVE FORT WAYNE IN 46835 350791163 501C3 49000 GENERAL SUPPORT GARRETT-KEYSER-BUTLER COMMUNITY SCHOOL CORPORATION 801 E HOUSTON GARRETT IN 46738 356005113 501C3 5800 EDUCATIONAL PROGRAMS HOOSIERS FEEDING THE HUNGRY 0505 COUNTY ROAD 32 CORUNNA IN 46730 452402892 501C3 7005 BUTCHERING SERVICES IMAGE OF HOPE RANCH INC 5499 COUNTY ROAD 31 AUBURN IN 46706 811766538 501C3 15950 GROWTH 4 EXPANSION INSPIRATION MINISTRIES INC 135 EAST 7TH ST AUBURN IN 46706 800798094 501C3 7000 APPLIANCES/TRAINING JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 7972 GENERAL/PROGRAMMING JUNIOR ACHIEVEMENT SERVING EAST CENTRAL DEKALB PO BOX 376 AUBURN IN 46706 841267604 501C3 6000 PROGRAM SUPPORT JUNIOR ACHIEVEMENT SERVING GARRETT PO BOX 254 GARRETT IN 46738 350922731 501C3 6500 PROGRAM SUPPORT LIFE SONG FOR ORPHANS PO BOX 40 GRIDLEY IL 61744 351902841 501C3 15000 GENERAL SUPPORT SONSHINE MINISTRIES SHELTER MINISTRIES 1103 WEST AUBURN DRIVE AUBURN IN 46706 351971704 501C3 20000 GENERAL SUPPORT ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 7500 GENERAL SUPPORT YMCA OF DEKALB COUNTY INC 533 NORTH STREET AUBURN IN 46706 350868958 501C3 7604 GENERAL SUPPORT YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 5500 GENERAL SUPPORT 26 3 ARTS & CULTURE 11 16827 SCHOLARSHIPS 39 121613 COMMUNITY DEVELOPMENT 2 269 SCHEDULE I, PAGE 1, PART I, LINE 2 DEKALB COUNTY COMMUNITY FOUNDATION, INC. REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN ONE YEAR OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. X 6 182014 AVE HIGH/LOW DATE OF GIFT false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. FORM 990, PAGE 1, ITEM C SEE SCHEDULE O THE COMMUNITY FOUNDATION OF DEKALB COUNTY FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND THEN REVIEWED BY THE FOUNDATION'S ACCOUNTING DEPARTMENT. WHEN THE 990 IS FINALIZED, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS WHO SERVE ON COMMUNITY FOUNDATION COMMITTEES REVIEW THE FOUNDATION'S THEN CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TWO-YEAR TERM THAT THEY SERVE. STAFF MEMBERS REVIEW THE POLICY ANNUALLY. AFTER BOARD, VOLUNTEERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY, THEY SIGN A DECLARATION ACKNOWLEDGING THE RECEIPT OF THE POLICY AND THEY AGREE TO DISCLOSE CONFLICTS AS REQUIRED BY THE POLICY. WHEN A CONFLICT ARISES IN AN OFFICIAL ACTION BY A COMMITTEE OR THE BOARD OF DIRECTORS, THE PERSON WITH THE CONFLICT DISCLOSES THE CONFLICT AND THE DISCLOSURE IS NOTED IN THE MINUTES OF THE MEETING. THE PERSON WITH THE CONFLICT MAY BRIEFLY ADDRESS THE BOARD OF DIRECTORS OR COMMITTEE AND MAY ANSWER QUESTIONS TO PROVIDE KNOWLEDGE THAT MAY BE OF BENEFIT TO THE OTHER MEMBERS. HE OR SHE THEN ABSTAINS FROM FURTHER DISCUSSION AND VOTING. FORM 990, PAGE 6, PART VI, LINE 15A DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 COMMUNITY FOUNDATION OF DEKALB COUNTY, 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, 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. FORM 990 IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. FORM 990, PART XI, LINE 9 AGENCY FUND REVENUE 290,907 AGENCY FUND EXPENSES 96,152 TOTAL 387,059 STEININGER CENTER FOR COMMUNITY FOUNDATION OF DEKALB COUNTY LLC PO BOX 111 700 S MAIN ST AUBURN IN 467060111 463221192 SUPPORTING IN 857 582568 DEKALB CO COMMUNITY FOUNDATION INC DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 12A NA false false false false false false false false false false false false false false false false false false false false