2024-10-25T11:56:10-04:00 2023-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2023-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 TASHA EICHER PRESIDENT 2609250311 2024-09-26 true false THOMAS A ROBERTS P00997867 7652847554 2024-09-26 2023 2024-10-15 13:58:12Z TASHA EICHER PO BOX 111 700 S MAIN STREET AUBURN IN 46706 7343076 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 7 150 0 1180144 1239839 316875 347785 997881 964342 11699 144 2506599 2552110 776409 1025127 0 269117 298922 0 69112 589987 637357 1635513 1961406 871086 590704 22778629 25342823 2314382 2526943 20464247 22815880 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 1053366 884277 283445 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 2023, OVER 110 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 179232 140850 64340 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY. IN 2023, 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. 1232598 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 17 0 7 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 TASHA EICHER PRESIDENT 2.00 0.01 X X 0 0 0 JIM SPARROW 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 BARBARA OLENYIK MORROW ADVISOR 1.00 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 THOMAS MASON DIRECTOR 1.00 X 0 0 0 NICK STEPHAN DIRECTOR 1.00 X 0 0 0 TANYA YOUNG EXECUTIVE DI 40.00 X 89237 0 2677 89237 2677 false false false 1239839 39049 1239839 ADMINISTRATIVE FEES 561000 347785 347785 347785 636742 636742 5118566 4790966 327600 327600 327600 MISCELLANEOUS 561000 144 144 144 2552110 675385 636886 885514 885514 139613 139613 89237 40456 33770 15011 183150 83032 69308 30810 5422 2146 2621 655 21113 9447 6766 4900 347785 257 347528 10175 3154 5902 1119 106930 106930 21201 6572 12297 2332 17071 5292 9901 1878 5054 1567 2931 556 34298 10632 19893 3773 9312 2887 5401 1024 7064 2190 4097 777 5555 1722 3222 611 25762 7986 14942 2834 8458 2622 4906 930 UNCOLLECTED PLEDGES 20000 20000 DEVELOPMENT 11914 3693 6910 1311 MEMBERSHIP & SUBSCRIPTION 3634 1126 2108 400 MISCELLANEOUS 3144 2690 263 191 1961406 1232598 659696 69112 100 100 1766712 1917251 50745 25337 23296 24673 932556 374750 583568 557806 20354208 22813662 3994 22778629 25342823 72085 25763 269690 285797 1972607 2215383 2314382 2526943 X 315230 287908 20149017 22527972 20464247 22815880 22778629 25342823 X 590704 1999711 -238782 X false true X true false X 3769116 1454045 803390 1180144 1214697 8421392 3769116 1454045 803390 1180144 1214697 8421392 3163486 5257906 557698 511483 875311 683880 636742 3265114 6383 5279 3353 11699 144 26858 11713364 1597993 0.44890 0.46850 X PART II, LINE 10 OTHER INCOME 26,858 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18 185490 142384 1806486 true true 19787526 388972 2658179 483090 347528 22004059 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 0.91430 0.08570 false false 109184 109184 678746 230124 448622 144626 144626 557806 ASSETS HELD FOR OTHER AGENCIES 2211389 RIGHT OF USE 3994 2215383 X 4126751 1999711 1999711 2127040 106930 318140 425070 2552110 1775118 1775118 106930 79358 186288 1961406 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 2020, 2021, AND 2022 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 318,140 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 79,358 true ACRES LAND TRUST 1802 CHAPMAN RD PO BOX 665 HUNTERTOWN IN 467489723 310976955 501C3 7652 NATURE PRESERVE ALLIANCE INDUSTRIES DEKALB ASSOC FOR DEVELOPMENT PO BOX 233 901 E QUINCY ST GARRETT IN 46738 350944267 501C3 13609 GENERAL SUPPORT ARTS OF UNITED OF GREATER FORT WAYNE 300 EAST MAIN ST FORT WAYNE IN 46802 350992067 501C3 7500 GENERAL SUPPORT AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 39835 GEN SUPP/REPAIRS BALL STATE UNIVERSITY 2000 UNIVERSITY AVENUE MUNCIE IN 473060155 356000158 501C3 30000 STRATEGIC VISIONING BUTLER YOUTH EVANGELISTIC ASSOC PO BOX 113 315 SOUTH FEDERAL ST BUTLER IN 46721 352031545 501C3 6000 GENERAL SUPPORT CATHOLIC CHARITIES OF THE DIOCESE OF FORT WAYNE-SOUTH BEND INC 915 S CLINTON STREET FORT WAYNE IN 46802 351038653 6000 RESOURCE & REFERRAL COMMUNITY TRANSPORTATION NETWORK INC 5601 INDUSTRIAL RD FORT WAYNE IN 46825 352109955 501C3 6665 TRANSPORTATION DEKALB COUNTY COUNCIL ON AGING INC 1800 E SEVENTH ST AUBURN IN 46706 351424251 501C3 50199 BUILDING RENOVATIONS DEKALB COUNTY OUTDOOR THEATER INC PO BOX 452 AUBURN IN 46706 204056897 501C3 27000 REHABILITATION DEKALB HUMANE SOCIETY INC PO BOX 806 AUBURN IN 46706 351362542 501C3 7509 COMMUNITY FIRST UNITED METHODIST CHURCH 1203 E SEVENTH ST AUBURN IN 46706 362167731 501C3 7658 GENERAL SUPPORT FORT WAYNE PHILHARMONIC ORCHESTRA INC 4901 FULLER DRIVE FORT WAYNE IN 46835 350791163 501C3 12500 GENERAL SUPPORT HEARTEN HOUSE PO BOX 807 AUBURN IN 46706 354203950 501C3 6000 GENERAL SUPPORT HOOSIERS FEEDING THE HUNGRY 0505 COUNTY ROAD 32 CORUNNA IN 46730 452402892 501C3 15668 GENERAL SUPPORT HUMANE FORT WAYNE 4914 HANNA STREET FORT WAYNE IN 46806 356042135 501C3 12500 GENERAL SUPPORT INSPIRATION MINISTRIES INC 135 EAST 7TH ST AUBURN IN 46706 800798094 501C3 10000 GENERAL SUPPORT JACKSON TOWNSHIP TRUSTEE GRANGE HALL 3105 COUNTY ROAD 68 AUBURN IN 46706 GOV 10000 RESTORATION JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 14342 PROF DEV/GEN SUPP JUNIOR ACHIEVEMENT SERVING GARRETT PO BOX 254 GARRETT IN 46738 350922731 501C3 27500 GENERAL SUPPORT LIFESONG FOR ORPHANS PO BOX 9 GRIDLEY IL 61744 351902841 501C3 15000 GENERAL SUPPORT MCMILLEN HEALTH 600 JIM KELLEY BLVD FORT WAYNE IN 46816 351186994 501C3 5560 PREVENTATIVE HEALTH NATIONAL AUTOMOTIVE & TRUCK MUSEUM 1000 GORDON M BUEHRIG PLACE AUBURN IN 46706 351759411 501C3 7000 GENERAL SUPPORT SONSHINE MINISTRIES SHELTER MINISTRIES 1103 WEST AUBURN DRIVE AUBURN IN 46706 351971704 501C3 28960 GENERAL SUPPORT ST MARTIN'S HEALTHCARE INC 1359 S RANDOLPH ST GARRETT IN 46738 208609620 501C3 31400 MOBILE CLINIC WARN A HEART COMMUNITY OUTREACH INC PO BOX 246 WATERLOO IN 46793 461494726 501C3 8700 PROGRAM SUPPORT YMCA OF DEKALB COUNTY INC 533 NORTH STREET AUBURN IN 46706 350868958 501C3 14640 PROGRAM SUPPORT YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 8228 GENERAL SUPPORT YWCA NORTHEAST INDIANA 5920 DECATUR ROAD FORT WAYNE IN 46816 350868220 501C3 7500 SURVIVOR SERVICES 28 1 ARTS & CULTURE 8 16100 COMMUNITY DEVELOPMENT 5 6930 SCHOLARSHIPS 59 116583 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 4 39049 AVG 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 -318,140 AGENCY FUND EXPENSES 79,358 TOTAL -238,782 STEININGER CENTER FOR COMMUNITY FOUNDATION OF DEKALB COUNTY LLC PO BOX 111 700 S MAIN ST AUBURN IN 467060111 463221192 SUPPORTING IN 39 557633 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