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 351772356 BLACKFORD COUNTY COMMUNITY FOUNDATION INC BLAC 7653483411 PO BOX 327 HARTFORD CITY IN 47438 ELIZABETH WITT EXECUTIVE DIRECTOR 7653483411 2023-11-14 true ELIZABETH WITT 999009999 false THOMAS A ROBERTS P00997867 7652847554 2023-11-14 2022 2023-04-26 12:10:37Z ELIZABETH WITT PO BOX 327 HARTFORD CITY IN 47348 1506696 false X WWW.BLACKFORDCOFOUNDATION.ORG X 1989 IN TO SEEK AND ACCEPT DONATIONS FROM PRIVATE AND PUBLIC SOURCES FOR THE PURPOSES OF DISTRIBUTING THE INCOME FOR GRANTS, SCHOLARSHIPS AND OTHER CHARITABLE PURPOSES AND TO ENHANCE AND PROMOTE PHILANTHROPY IN BLACKFORD COUNTY, INDIANA. 9 9 5 9 0 521363 481235 193422 1031807 502210 38254 27435 1591424 1204302 441903 422574 0 119529 134879 0 39552 184895 374863 746327 932316 845097 271986 12471099 10768903 39930 188696 12431169 10580207 X TO SEEK AND ACCEPT DONATIONS FROM PRIVATE AND PUBLIC SOURCES FOR THE PURPOSES OF DISTRIBUTING THE INCOME FOR GRANTS, SCHOLARSHIPS AND OTHER CHARITABLE PURPOSES AND TO ENHANCE AND PROMOTE PHILANTHROPY IN BLACKFORD COUNTY, INDIANA. false false 642082 422574 193422 TO SEEK AND ACCEPT DONATIONS FROM PRIVATE AND PUBLIC SOURCES FOR THE PURPOSE OF DISTRIBUTING THE INCOME FOR SCHOLARSHIPS AND OTHER CHARITABLE PURPOSES AND TO ENHANCE AND PROMOTE PHILANTHROPY IN BLACKFORD COUNTY, INDIANA. 642082 true true false false false true false false false true true true false false true true true false 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 false false false false true 1 0 5 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false IN X BLACKFORD COUNTY COMMUNITY FOUNDATION INC 7653483411 PO BOX 327 HARTFORD CITY IN 47348 KRISTIE JENNERJAHN PRESIDENT 1.00 X X 0 0 0 MARK TOWNSEND VICE PRESIDE 1.00 X X 0 0 0 MITCH GLENTZER TREASURER 1.00 X X 0 0 0 SCOTT BLAKELY SECRETARY 1.00 X X 0 0 0 ROBERT BENBOW DIRECTOR 0.50 X 0 0 0 ASHLEY CHU DIRECTOR 0.50 X 0 0 0 MELISSA JONES DIRECTOR 0.50 X 0 0 0 MATT LANGDON DIRECTOR 0.50 X 0 0 0 ADAM LENZ DIRECTOR 0.50 X 0 0 0 ELIZABETH WITT EXECUTIVE DI 40.00 X 57834 0 0 57834 false false false 481235 481235 ADMINISTRATIVE FEE INCOME 900099 193422 193422 193422 372315 372315 432289 302394 129895 129895 129895 MISC. REVENUE 900099 27435 27435 27435 1204302 193422 529645 355186 355186 67388 67388 57834 17350 27182 13302 65053 19516 30575 14962 3240 972 1523 745 8752 2626 4113 2013 193422 114054 79368 16990 16990 73495 73495 6363 1909 2991 1463 11383 3415 5350 2618 6827 2048 3209 1570 2900 870 1363 667 613 184 288 141 3353 1006 1576 771 PROGRAM EXPENSES 53861 53861 REPAIRS AND MAINTNANCE 2993 898 1407 688 DUES AND SUBSCRIPTIONS 2100 630 987 483 MISC. EXPENSE 563 169 265 129 932316 642082 250682 39552 142432 425188 1823642 34529 22887 11642 12246403 7822630 663749 82264 22052 12471099 10768903 7447 3173 32483 185523 39930 188696 X 3144285 587608 9286884 9992599 12431169 10580207 12471099 10768903 X 271986 -1991960 -167453 36465 X false true X true false X 2359952 348291 672566 521363 481235 4383407 2359952 348291 672566 521363 481235 4383407 117116 4266291 346234 249597 323975 571013 372315 1863134 5978 3011 22960 38254 27435 97638 6344179 193422 0.67250 0.66740 X PART II, LINE 10 97,638 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 50 500 58029 true true 12246403 326423 -1594140 522010 1420655 73495 8962526 10751025 1202403 1502733 1209758 12246403 11351849 672566 1151304 2424694 10751025 9623360 673579 1756412 259452 244586 11549313 6896750 3849396 -588878 373459 160449 9623360 0.01270 0.93500 0.05230 false false 34529 22887 11642 11642 663749 F 663749 AGENCY FUNDS 163471 RIGHT OF USE 22052 185523 X -832274 -1991960 -1991960 1159686 73495 -28879 44616 1204302 851235 851235 73495 7586 81081 932316 SCHEDULE D, PAGE 3, PART X THE FOUNDATION RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSISITON 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 CONTIGENT TAX LIABILITES. 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 REVENUE -28,879 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY EXPENSE 7,586 true ARTS PLACE INC 131 E WALNUT ST PORTLAND IN 47371 351379424 501C3 30564 GENERAL SUPPORT BIGJAWS YOUTH FOR CHRIST 303 W MARKET ST BLUFFTON IN 46714 351111021 501C3 28182 GENERAL SUPPORT BLACKFORD CO 4-H & OPEN FAIR BOARD INC 111 W WASHINGTON ST HARTFORD CITY IN 47348 350877592 501C3 35262 GENERAL SUPPORT BLACKFORD COUNTY SCHOOL 0668 W 200 S HARTFORD CITY IN 47348 356062820 GOV 11350 GENERAL SUPPORT CAREY SERVICES 2724 S CAREY ST MARION IN 46953 350965642 501C3 10000 GENERAL SUPPORT FELLOWSHIP OF CHRISTIAN ATHLETES 8701 LEEDS ROAD KANSAS CITY MO 64129 464433106 501C3 15000 GENERAL SUPPORT FOOD FOR THE POOR 6401 LYONS ROAD COCONUT CREEK FL 33073 650469691 501C3 5406 GENERAL SUPPORT GIBAULT FOUNDATION 6401 S US HWY 41 TERRE HAUTE IN 47802 351718781 501C3 5406 GENERAL SUPPORT GRACE UNITED METHODIST CHURCH 219 W MULBERRY ST101 KOKOMO IN 46901 352120459 501C3 15500 GENERAL SUPPORT HABITAT FOR HUMANITY INTERNATIONAL 322 WEST LAMAR STREET AMERICUS GA 31709 251644565 501C3 5406 GENERAL SUPPORT HARTFORD CITY PARKS DEPARTMENT 700 NORTH WALNUT STREET HARTFORD CITY IN 47348 GOV 11262 GENERAL SUPPORT HARTFORD CITY PUBLIC LIBRARY 314 N HIGH ST HARTFORD CITY IN 47348 GOV 27577 GENERAL SUPPORT JUVENILE DIABETES RESEARCH FOUNDATION 200 VESEY STREET 28TH FLOOR NEW YORK NY 10281 331164311 501C3 5406 GENERAL SUPPORT MERCY HOME FOR BOYS AND GIRLS 1140 W JACKSON BLVD CHICAGO IL 60607 111666227 501C3 5406 GENERAL SUPPORT OBLATE MISSIONS 323 OBLATE DRIVE SAN ANTONIO TX 782166629 510199640 501C3 5406 GENERAL SUPPORT PROJECT LEADERSHIP 118 W 25TH ST MARION IN 46953 453577728 501C3 9625 GENERAL SUPPORT SOCIETY FOR THE PROPAGATION OF FAITH 70 WEST 36TH STREET 8TH FLOOR NEW YORK NY 10018 046313156 501C3 5406 GENERAL SUPPORT ST FRANCIS COLLEGE 2701 SPRING ST FORT WAYNE IN 46808 111635105 501C3 5406 GENERAL SUPPORT ST MEINRAD ARCHABBEY AND SEMINARY 200 HILL DRIVE ST MEINRAD IN 47577 424107208 501C3 5406 GENERAL SUPPORT THE COVENANT HOUSE HEADQUARTERS 460 WEST 41ST STREET MANHATTAN NY 10016 833180879 501C3 5406 GENERAL SUPPORT WOODLAWN CEMETARY 498 N 625 W FARMLAN IN 47340 590739796 501C13 40629 GENERAL SUPPORT 20 1 SCHOLARSHIPS 53 67388 SCHEDULE I, PAGE 1, PART I, LINE 2 WHEN A GRANT IS AWARDED TO A NOT-FOR-PROFIT ORGANIZATION, THE FOUNDATION HAS PROCEDURES IN PLACE TO ENSURE PROPER USAGE OF THE GRANT FUNDS. THE RECIPIENT ORGANIZATION MUST SHOW PROOF OF EXPENDITURE FOR THE PROJECT, AND THEN MUST SIGN A GRANT AGREEMENT, WHEREBY THEY AGREE TO USE THE GRANT FUNDS ONLY FOR THE PROJECT FOR WHICH THE GRANT WAS AWARDED. ONCE THE GRANT FUNDS ARE EXPENDED, THE RECIPIENT ORGANIZTION MUST COMPLETE A WRITTEN FINAL GRANT REPORT, WHICH DETAILS THE USAGE OF THE GRANT FUNDS. FINALLY, THE FOUNDATION CONDUCTS ON-SITE VISITS WITH RECIPIENT ORGANIZATIONS AS A WAY TO FURTHER ENSURE PROPER USAGE OF THE GRANT FUNDS. FORM 990 - ORGANIZATION'S MISSION TO SEEK AND ACCEPT DONATIONS FROM PRIVATE AND PUBLIC SOURCES FOR THE PURPOSES OF DISTRIBUTING THE INCOME FOR GRANTS, SCHOLARSHIPS AND OTHER CHARITABLE PURPOSES AND TO ENHANCE AND PROMOTE PHILANTHROPY IN BLACKFORD COUNTY, INDIANA. FORM 990, PAGE 6, PART VI, LINE 10B BEFORE FILING, AS SOON AS IT IS AVAILABLE, COPIES OF THE 990 ARE DISTRIBUTED TO THE BOARD MEMBERS FOR REVIEW AND IT IS THEN APPROVED AT THE NEXT BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS REVIEWS THE TAX RETURN ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 12C EVERY YEAR ALL STAFF MEMBERS, DIRECTORS, AND COMMITTEE MEMBERS MUST REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS. IF ANY CONFLICTS ARISE DURING THE YEAR, THEY ARE DISCUSSED AT REGULAR BOARD MEETINGS. IF A POTENTIAL ISSUE EXISTS, THE ISSUE IS RESOLVED WITH THE CONFLICTED MEMBER REMOVED FROM THE DISCUSSION AND SETTLEMENT OF THE ISSUE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE CONDUCTS AN ANNUAL REVIEW OF COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER STAFF MEMBERS. DATA FROM THE INDIANA PHILANTHROPY ALLIANCE AND/OR THE COUNCIL ON FOUNDATIONS IS REVIEWED WHEN DETERMINING COMPENSATION. THE BOARD OF DIRECTORS GIVES FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B SEE ABOVE. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 UPON REQUEST. FORM 990, PART XI, LINE 9 AGENCY REVENUE 28,879 AGENCY EXPENSE 7,586 TOTAL 36,465 DURING 2022, THE FOUNDATION BECAME AWARE THAT FUNDS HELD FOR OTHERS WERE NOT ACCOUNTED FOR CORRECTLY IN ACCORDANCE WITH FASB ASC 958-605-15, TRANSFERS OF ASSETS TO A NOT-FOR-PROFIT ENTITY. THE FOUNDATION HAD NOT RECORDED THE APPROPRIATE LIABILITY WHEN THESE TRANSFERS OF ASSETS OCCURRED. THE ADJUSTMENT TO RECORD THE LIABILITY FOR THE FUNDS HELD FOR OTHERS DECREASED JANUARY 1, 2022 OPENING NET ASSETS WITH DONOR RESTRICTIONS BY 167,453 AND RESULTED IN RECORDING AN INCREASE IN THE FUNDS HELD FOR OTHERS OF 167,453AS OF DECEMBER 31, 2021. THE FOUNDATION ALSO BECAME AWARE OF A MISCLASSIFICATION OF NET ASSETS DURING THE YEAR ENDING DECEMBER 31, 2022. THE FOUNDATION HAD MISCLASSIFIED NET ASSETS WITH DONOR RESTRICTIONS AS NET ASSETS WITHOUT DONOR RESTRICTIONS RESULTING IN A 2,586,961 RECLASSIFICATION TO OPENING NET ASSETS.