2024-10-25T13:32:20-04:00 2023-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2023-01-01 351912317 NORTHERN INDIANA COMMUNITY FOUNDATION INC NORT 5742232227 PO BOX 807 ROCHESTER IN 46975 JAY ALBRIGHT EXECUTIVE DIRECTOR 5742232227 2024-10-17 true false THOMAS A ROBERTS P00997867 7652847554 2024-10-25 2023 2024-10-15 13:58:12Z JAY ALBRIGHT PO BOX 807 ROCHESTER IN 46975 39670059 false X WWW.NICF.ORG X 1993 IN OUR MISSION IS TO IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES BY ASSISTING DONORS IN FULFILLING THEIR CHARITABLE WISHES FOREVER. 15 15 10 180 0 3314999 1341902 897980 922808 2239158 1884499 126497 120612 6578634 4269821 2556522 2192249 0 627427 581388 0 368322 1646527 1638471 4830476 4412108 1748158 -142287 57996369 61506739 4025275 4131124 53971094 57375615 OUR MISSION IS TO IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES BY ASSISTING DONORS IN FULFILLING THEIR CHARITABLE WISHES FOREVER. false false 2323952 1973024 692106 THE FOUNDATION IS DEDICATED TO EDUCATING, COMMUNICATING AND CELEBRATING COMMUNITY SPIRIT THROUGH THE GENEROUSITY OF OUR DONORS. IN 2023, 210 SCHOLARSHIPS WERE AWARDED ALONG WITH GRANTS TO MANY NOT-FOR-PROFITS. THE PURPOSE OF THE GRANTS WERE ARTS/CULTURE, EDUCATION, HEALTH, ENVIRONMENT, HUMAN SERVICES, COMMUNITY DEVELOPMENT AND YOUTH. 376888 219225 230702 THE FOUNDATION HOLDS SEVERAL NON-PERMANENT FUNDS FOR LOCAL AGENCIES AND PROJECTS. THIS GIVES THE AGENCIES AND PROJECTS ACCOUNTABILITY TO THEIR DONORS. 2700840 true true false false false true false false false true true false 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 21 0 10 true false false false false false true true false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false IN X JAY ALBRIGHT 5742232227 227 E 9TH ST ROCHESTER IN 46975 JAY ALBRIGHT EXECUTIVE DI 40.00 X 137500 0 8284 DOUG KUEPPER PRESIDENT 1.00 X X 0 0 0 KENT BURTON VICE PRESIDE 1.00 X X 0 0 0 PENNY RAMSEY TREASURER 1.00 X X 0 0 0 MARCIA MINARD SECRETARY 1.00 X X 0 0 0 LYN ALTMAN DIRECTOR 1.00 X 0 0 0 CAROLINE JONES DIRECTOR 1.00 X 0 0 0 MICHAEL KUHN DIRECTOR 1.00 X 0 0 0 LINDA LEASURE DIRECTOR 1.00 X 0 0 0 JIM LONG DIRECTOR 1.00 X 0 0 0 JESSICA MARTINOVIC DIRECTOR 1.00 X 0 0 0 JILL MILES DIRECTOR 1.00 X 0 0 0 CHERYL ORKIS DIRECTOR 1.00 X 0 0 0 SHIRLEY RIPPY DIRECTOR 1.00 X 0 0 0 JUDY SHROCK DIRECTOR 1.00 X 0 0 0 JODI WYNN DIRECTOR 1.00 X 0 0 0 137500 8284 1 false false false 1341902 13896 1341902 ADMINISTRATIVE FEES 900099 922808 922808 922808 1982449 1982449 35302288 35400238 -97950 -97950 -97950 AMRT OF DISCOUNT ON TRUST REC 115158 115158 MISCELLANEOUS 5454 5454 120612 4269821 945470 1982449 1791989 1791989 400260 400260 137493 48123 35748 53622 307127 107494 79853 119780 30216 10576 7856 11784 63192 22117 16430 24645 43360 15176 11274 16910 921761 921761 47923 16773 12460 18690 202925 202925 22621 7918 5881 8822 35005 12252 9101 13652 41463 14512 10780 16171 353 353 28912 10119 7517 11276 8952 3133 2328 3491 DIRECT PROGRAM SUPPORT 218187 218187 LEASE EXPENSE 63460 22211 16500 24749 OTHER FUNDRAISING EXPENSE 44730 44730 MISCELLANEOUS EXPENSE 2179 2179 4412108 2700840 1342946 368322 100 100 2232598 1528857 3448118 3563276 650 99103 33547 30556 503357 151722 372288 351635 51666833 55603532 242235 329680 57996369 61506739 8378 10572 4016897 4120552 4025275 4131124 X 1038366 1313832 52932728 56061783 53971094 57375615 57996369 61506739 X -142287 3683002 -136194 X false true X true false X 2672545 6059647 1884788 2807550 1224657 14649187 2672545 6059647 1884788 2807550 1224657 14649187 4085009 10564178 1473182 1696113 2862836 1772652 1982449 9787232 24436419 4520957 0.43230 0.45450 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87 294486 600704 14198583 true true 51113801 826638 4864428 1775322 857420 54172125 56716178 2898741 -5412980 2223155 864983 51113801 51171538 1438301 7084126 2089009 888778 56716178 43454813 5268554 4885389 1777571 659647 51171538 34043736 5660517 5824497 1426916 995 646026 43454813 0.81240 0.18760 false false 26910 26910 372591 65309 307282 103856 86413 17443 351635 AGENCY FUNDS 4082934 CHARITABLE GIFT ANNUITY 24288 CAPITAL LEASES 9674 RIGHT OF USE 3656 4120552 X 7268440 3683002 90460 3773462 3494978 202925 571918 774843 4269821 3863919 3863919 202925 345264 548189 4412108 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 2D CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 90,460 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUES 571,918 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 345,264 true AKRON LIONS CLUB COMMUNITY CTR PO BOX 31 AKRON IN 46910 311056110 501C3 17500 OPERATING SUPPORT AKRON UNITED METHODIST CHURCH PO BOX 6 AKRON IN 46910 350899068 501C3 5049 GENERAL SUPPORT AMERICAN LEGION POST 36 PO BOX 703 ROCHESTER IN 46975 350795472 501C3 10800 PARKING LOT ANCILLA COLLEGE PO BOX 1 DONALDSON IN 46513 356071917 501C3 71611 SCHOLARSHIP/GEN SUPP BALLET ARTS OF PERU PO BOX 193 MEXICO IN 46958 5567 DANCE SCHOLARSHIPS CIRCUS CITY FESTIVAL INC 154 BROADWAY PERU IN 46970 356044128 501C3 5599 SCHOLARSHIP/GEN SUPP CITY OF KNOX 101 W WASHINGTON ST KNOX IN 46534 356001075 GOV 21500 PARK REVITALIZATION CITY OF ROCHESTER 320 MAIN STREET ROCHESTER IN 46975 GOV 55660 EDUCATION/PARKS COALITION AGAINST DOMESTIC ABUSE PO BOX 228 KNOX IN 46534 352035996 501C3 10055 FLOORING/GEN SUPP COMMUNITY SERVICES OF STARKE COUNTY 311 E CULVER RD KNOX IN 46534 351424216 501C3 17801 PROGRAM SUPPORT COMPASSIONATE HEALTH CENTER 740 N STATE RD 25 ROCHESTER IN 46975 320237943 501C3 10576 GENERAL SUPPORT CONVERSE VOLUNTEER FIRE CO INC 707 E MARION STREET CONVERSE IN 46919 356043047 501C3 8300 EQUIPMENT DAVIS TOWNSHIP 7475 NORTH 300 EAST HAMLET IN 46532 351772978 501C3 25000 FIRE STATION SUPPORT DENVER BAPTIST CHURCH 111 N YORICK ST DENVER IN 46926 7166 GENERAL SUPPORT FIRST BAPTIST CHURCH OF ROCHESTER 1000 MAIN ST ROCHESTER IN 46975 510155823 501C3 39503 BUILDING REPAIRS FIRST PRESBYTERIAN CHURCH PO BOX 1238 PERU IN 46970 351065314 501C3 9000 EDUCATION FOOD BANK OF NORTHERN INDIANA 702 CHAPIN ST SOUTH BEND IN 46601 351898055 501C3 15000 FOOD PANTRY FOOD FINDERS FOOD BANK 1204 GREENBUSH STREET LAFAYETTE IN 47904 311020198 501C3 13400 FOOD PANTRY FULTON COUNTY 4-H FAIR 1009 W 3RD ST ROCHESTER IN 46975 351591108 501C3 23405 ROOF REPLACEMENT FULTON COUNTY ANIMAL ADOPTION & EDUCATION CENTER 1540 WENTZEL ST ROCHESTER IN 46975 451601406 501C3 17560 GENERAL SUPPORT FULTON COUNTY COUNCIL 125 E 9TH ST ROCHESTER IN 46975 GOV 6351 GENERAL SUPPORT FULTON COUNTY COUNCIL ON AGING 625 PONTIAC ST ROCHESTER IN 46975 351336270 501C3 28746 VEHICLES FULTON COUNTY FIREMAN'S ASSOCIATION 2006 E STATE RD 14 ROCHESTER IN 46975 GOV 17241 EQUIPMENT FULTON COUNTY HABITAT FOR HUMANITY PO BOX 843 ROCHESTER IN 46975 352052955 501C3 20683 NEW BUILDING FULTON COUNTY HISTORICAL POWER ASSOCIATION 37 E 375 N ROCHESTER IN 469758384 261238116 501C3 7515 SANTA'S NEW HOUSE FULTON COUNTY HISTORICAL SOCIETY 37 E 375 N ROCHESTER IN 469758384 510136761 501C3 18305 GENERAL SUPPORT FULTON COUNTY SOLID WASTE PO BOX 721 ROCHESTER IN 46975 351837675 501C3 9228 GENERAL SUPPORT FULTON COUNTY YOUTH CENTER PO BOX 286 ROCHESTER IN 46975 841768089 501C3 40000 GENERAL SUPPORT FULTON ECONOMIC DEVELOPMENT CORP 822 MAIN ST ROCHESTER IN 46975 351789121 501C3 25000 STRATEGIC PLAN GUARDIAN ADVOCATES-WEST PO BOX 448 KOKOMO IN 46903 832868163 501C3 12500 PROGRAM SUPPORT HAROLD W MCMILLEN CENTER FOR HEALTH EDUCATION 600 JIM KELLEY BLVD FORT WAYNE IN 46816 351186994 501C3 9100 HEALTH EDUCATION INTREPID PHOENIX INC 221 OUTLOOK COVE DRIVE LAPORTE IN 46350 821675483 501C3 8000 PROGRAM SUPPORT KEWANNA COMMUNITY FOOD PANTRY FACILITIES PO BOX 39 KEWANNA IN 46939 351064234 501C3 9600 FOOD PANTRY KEWANNA'S HEART PO BOX 367 KEWANNA IN 46939 352084357 501C3 8850 FALL FESTIVAL KNOX COMMUNITY SCHOOL CORP 2 READSKIN TRAIL KNOX IN 46534 351137877 501C3 5100 PROGRAM SUPPORT KNOX FIRE DEPARTMENT 101 W WASHINGTON STREET KNOX IN 46534 GOV 13000 EQUIPMENT KOONTZ LAKE OREGON TWP FIRE DEPT 7784 N HWY 23 WALKERTON IN 46574 861649544 501C3 8500 PROGRAM SUPPORT MAIN STREET UNITED METHODIST CHURCH 81 W MAIN ST PERU IN 46970 350988614 501C3 22496 GENERAL SUPPORT MANCHESTER UNIVERSITY FINANCIAL AID PO BOX 365 NORTH MANCHESTER IN 46962 350868127 501C3 5559 SCHOLARSHIP SUPPORT MIAMI CO ECONOMIC DEVELOPMENT AUTHORITY 1525 W HOOSIER BLVD PERU IN 46970 351725081 501C3 14730 PROGRAM SUPPORT MIAMI COUNTY ARTISAN GALLERY INC 20 N BROADWAY PERU IN 46970 823278705 501C3 5800 ART FESTIVAL MIAMI COUNTY HELPING HANDS 176 N BROADWAY PERU IN 46970 352138549 501C3 24752 GENERAL SUPPORT MIAMI COUNTY HISTORICAL SOCIETY 51 W BROADWAY PERU IN 469702237 311068757 501C3 42419 GENERAL SUPPORT MIAMI COUNTY YMCA 34 E 6TH ST PERU IN 46970 350893512 501C3 64467 GENERAL SUPPORT NEWCASTLE TOWNSHIP 6126 N 825 E MENTONE IN 46539 GOV 10990 ROOF NICKEL PLATE TRAIL 940 JEFFERSON ST ROCHESTER IN 46975 542120905 501C3 23432 TRAIL MAINTENANCE NORTH JUDSON SOCIETY OF ST VINCENT DE PAUL 303 KELLER AVE NORTH JUDSON IN 46366 351570270 501C3 9106 GENERAL SUPPORT NORTH JUDSON UNITED METHODIST CHURCH 210 W CENTRAL AVE NORTH JUDSON IN 46366 350996114 501C3 12709 PROGRAM SUPPORT NORTH JUDSON-WAYNE TOWNSHIP PUBLIC LIBRARY 208 KELLER AVE NORTH JUDSON IN 46366 GOV 10949 GENERAL SUPPORT OLE OLSEN MEMORIAL THEATRE INC 154 S BROADWAY PERU IN 46970 310889238 501C3 11548 GENERAL SUPPORT OREGON DAVIS ELEMENTARY SCHOOL 5860 N 750 E HAMLET IN 46532 GOV 9129 PROGRAM SUPPORT OREGON-DAVIS SCHOOL CORPORATION 5998 N 750 E HAMLET IN 46532 351086955 GOV 14500 PROGRAM SUPPORT PARKVIEW UNITED METHODIST CHURCH 1785 S STATE RD 19 PERU IN 46970 351288241 501C3 6604 GENERAL SUPPORT PERU PUBLIC LIBRARY 102 E MAIN ST PERU IN 46970 351098066 501C3 6836 GENERAL SUPPORT PERU SOCIETY OF ST VINCENT DE PAUL 30 W 7TH ST PERU IN 46970 351813877 501C3 8000 GENERAL SUPPORT PIKE MEMORIAL PARK TRUSTEES PO BOX 356 AKRON IN 46910 352048554 501C3 5234 PARK PIPE CREEK TOWNSHIP VOLUNTEER FIRE DEPARTMENT PO BOX 297 BUNKER HILL IN 46914 356044781 501C3 9000 EQUIPMENT PURDUE CHRISTIAN CAMPUS HOUSE 1000 W STATE ST WEST LAFAYETTE IN 47906 277126799 501C3 6688 GENERAL SUPPORT RAILROAD TOWNSHIPSAN PIERRE ALUMNI SCHOLARSHIP FUND INC PO BOX 96 SAN PIERRE IN 46374 461120485 501C3 9269 SCHOLARSHIPS RECOVERY CAFE 715 MAIN ST ROCHESTER IN 46975 854366284 501C3 8600 GENERAL SUPPORT ROCHESTER COMMUNITY SCHOOL CORPORATION PO BOX 108 ROCHESTER IN 46975 356002789 501C3 29069 PROGRAM SUPPORT ROCHESTER DOWNTOWN PARTNERSHIP PO BOX 975 ROCHESTER IN 46975 811960727 501C3 11050 FESTIVAL ROCHESTER GRACE CHURCH INC 201 W 7TH ST ROCHESTER IN 46975 351177906 501C3 19589 GENERAL SUPPORT ROCHESTER LITTLE LEAGUE PO BOX 265 ROCHESTER IN 46975 356042875 501C3 20602 FENCING SALVATION ARMY-MIAMI COUNTY 5550 PRAIRE STONE PARKWAY HOFFMAN ESTATES IL 60192 362167910 501C3 12063 GENERAL SUPPORT SAN PIERRE VOL FIRE DEPARTMENT PO BOX 143 SAN PIERRE IN 46374 753221141 501C3 5500 EQUIPMENT ST CHARLES BORROMEO CATHOLIC 58 W 5TH ST PERU IN 46970 350992125 38789 GENERAL SUPPORT ST PETER LUTHERAN SCHOOL 810 W TALMER AVE NORTH JUDSON IN 46366 350953457 18758 PROGRAM SUPPORT STARKE COUNTY EMERGENCY MANGAGEMENT PO BOX 353 KNOX IN 46534 356000198 GOV 36000 GENERAL SUPPORT STARKE COUNTY FAIR BOARD 108 N PEARL ST KNOX IN 46534 273417316 501C3 21300 PROGRAM SUPPORT STARKE COUNTY HISTORICAL SOCIETY 401 S MAIN ST KNOX IN 46534 341435788 501C3 17029 GENERAL SUPPORT STARKE COUNTY HUMANE SOCIETY 0104 W STATE RD 10 NORTH JUDSON IN 46366 351504717 501C3 10026 GENERAL SUPPORT STARKE COUNTY SCHOLARSHIP FOUND 1892 W 200 S NORTH JUDSON IN 46366 352030996 501C3 10705 GENERAL SUPPORT STARKE COUNTY SHERIFF'S DEPARTMENT 5435 E STATE RD 8 KNOX IN 46534 GOV 6000 EQUIPMENT THE PRAIRIE TRAILS CLUB PO BOX 72 NORTH JUDSON IN 46366 272702609 501C3 25600 TRAIL EXPANSION THE STARKE COUNTY YOUTH CLUB INC PO BOX 442 KNOX IN 46534 352108731 501C3 13408 PROGRAM SUPPORT TIMES THEATER INC PO BOX 168 ROCHESTER IN 46975 812030311 501C3 70500 GENERAL SUPPORT TOWN OF AKRON 206 W ROCHESTER ST AKRON IN 46910 356000934 GOV 9629 PROGRAM SUPPORT TOYZ FOR KIDZ 2380 S 450 E KNOX IN 46534 843712201 501C3 11114 CHRISTMAS PROGRAM UNITED MINISTRIES OF FULTON COUNTY PO BOX 531 ROCHESTER IN 46975 351301700 501C3 11796 PROGRAM SUPPORT UNITED WAY OF FULTON COUNTY INC PO BOX 583 ROCHESTER IN 46975 356247727 501C3 7611 GENERAL SUPPORT UNITED WAY OF MIAMI COUNTY INC 13 E MAIN ST PERU IN 46970 356006704 501C3 6855 PROGRAM SUPPORT WOODLAWN FOUNDATION 1400 E 9TH ST ROCHESTER IN 46975 271049823 501C3 23478 GENERAL SUPPORT 87 5 SCHOLARSHIPS 207 400260 SCHEDULE I, PAGE 1, PART I, LINE 2 WHEN AN ORGANIZATION SUBMITS A GRANT APPLICATION, THE ORGANIZATION MUST COMPLETE A "POST GRANT REPORTING REQUIREMENT" STATEMENT. THIS STATEMENT IS SIGNED BY THE ORGANIZATION'S PRESIDENT/EXECUTIVE DIRECTOR. THE ORGANIZATION MUST AGREE TO THE REPORTING REQUIREMENTS BEFORE THE GRANT FUNDS ARE DISTRIBUTED. WHEN THE GRANT FUNDS ARE AWARDED FOR EQUIPMENT OR A CONSTRUCTION PROJECT, AN ON-SITE VISIT MAY BE CONDUCTED WITH THE GRANTEE. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED AND MAKES A RECOMMENDATION FOR APPROVAL (OR CONDITIONAL APPROVAL PENDING REVISIONS) FOR DISTRIBUTION TO THE FULL BOARD OF DIRECTORS. THE FORM 990 IS THEN MADE AVAILABLE FOR FULL REVIEW BY ANY BOARD MEMBER FOR A REASONABLE PERIOD OF TIME BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE COMMUNITY FOUNDATION HAS A CONFLICT OF INTEREST POLICY THAT IS GIVEN TO ALL VOLUNTEERS AT THE BEGINING OF EVERY YEAR. EACH VOLUNTEER COMPLETES A CONFLICT OF INTEREST STATEMENT. THE CONFLICT OF INTEREST STATEMENTS ARE KEPT AT THE COMMUNITY FOUNDATION OFFICE AND ARE AVAILABLE UPON REQUEST DURING THE GRANT AND SCHOLARSHIP PROCESS. ADDITIONAL CONFLICT OF INTEREST STATEMENTS ARE OBTAINED FROM COMMITTEE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 15A THE PRESIDENT OF THE COMMUNITY FOUNDATION BOARD OF DIRECTORS DISTRIBUTES AN ANNUAL EVALUATION TO ALL BOARD MEMBERS IN SEPTEMBER. UPON RECEIPT OF THE EVALUATIONS, THE PRESIDENT PREPARES A SUMMARY AND THEN REPORTS BACK TO THE EXECUTIVE COMMITTEE, WHICH THEN MEETS WITH THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B THE PRESIDENT OF THE COMMUNITY FOUNDATION BOARD OF DIRECTORS DISTRIBUTES AN ANNUAL EVALUATION TO ALL BOARD MEMBERS IN SEPTEMBER. UPON RECEIPT OF THE EVALUATIONS, THE PRESIDENT PREPARES A SUMMARY AND THEN REPORTS BACK TO THE EXECUTIVE COMMITTEE, WHICH THEN MEETS WITH THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS OF THE COMMUNITY FOUNDATION ARE AVAILABLE UPON REQUEST. THE DOCUMENTS ARE KEPT AT THE COMMUNITY FOUNDATION OFFICE. ALL CONFLICT OF INTEREST STATEMENTS FROM THE VOLUNTEERS ARE SCANNED AND FILED AT THE OFFICE. THE ANNUAL AUDITS ARE AVAILABLE ON OUR WEBSITE AT WWW.NICF.ORG. OUR GIFT ACCEPTANCE POLICY AND REAL ESTATE POLICY ARE ALSO AVAILABLE ON OUR WEBSITE. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 90,460 AGENCY FUND REVENUES -571,918 AGENCY FUND EXPENSES 345,264 TOTAL -136,194