2024-09-04T10:14:11-04:00 2023-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2023-01-01 351827247 NOBLE COUNTY COMMUNITY FOUNDATION INC NOBL 2608943335 103 W 3RD ST PO BOX 210 LIGONIER IN 467671903 FRANK TIJERINA PRESIDENT 2608943335 2024-08-26 true true THOMAS A ROBERTS P00997867 7652847554 2024-08-26 2023 2024-08-08 14:25:15Z SEE SCHEDULE O FRANK TIJERINA 103 W 3RD ST LIGONIER IN 467671903 9949064 false X WWW.CFNOBLE.ORG X 1991 IN TO IMPROVE THE QUALITY OF LIFE IN NOBLE COUNTY BY SERVING AS A CATALYST FOR POSITIVE CHANGE, ENABLING DONORS TO CARRY OUT CHARITABLE INTENT, AND MAKING GRANTS. 13 13 8 50 0 1381753 1284126 429451 453545 1157795 805970 -6906 49291 2962093 2592932 1551183 2298437 0 310756 335948 0 64018 725737 751285 2587676 3385670 374417 -792738 33904166 36862951 5758886 5925400 28145280 30937551 X TO IMPROVE THE QUALITY OF LIFE IN NOBLE COUNTY BY SERVING AS A CATALYST FOR POSITIVE CHANGE, ENABLING DONORS TO CARRY OUT CHARITABLE INTENT, AND MAKING GRANTS. false false 2322745 2181243 379289 GRANTS PAID TO OUTSIDE ORGANIZATIONS THROUGH A GRANT PROCESS. GRANTS ARE MADE PRIMARILY TO 501(C)(3) ORGANIZATIONS, SCHOOLS, AND OTHER GOVERNMENTAL ORGANIZATIONS. THEY ARE MADE FOR ITEMS SUCH AS, BUT NOT LIMITED TO: FOOD PANTRIES; HOMELESS SHELTERS; SCHOOL PROGRAMS; PHYSICAL FITNESS PROGRAMS; VICTIM AID; READING PROGRAMS; ANIMAL SHELTERS; DISASTER RELIEF; AND MUCH MORE. THERE WERE APPROXIMATELY 100 GRANTS MADE. EVALUATIONS OF GRANTS ARE MADE PRIOR TO CLOSURE TO ASCERTAIN THAT ALL GOALS AND OBJECTIVES ARE MET ACCORDING TO GRANT PROPOSALS OR FUND AGREEMENTS. GRANT RECIPIENTS ARE MAINLY NOBLE COUNTY RECIPIENTS, OR THEIR PROJECT IS TO BENEFIT NOBLE COUNTY RESIDENTS. THE GRANTS ALSO INCLUDE DONOR ADVISED AND DESIGNATED GRANTS. DONOR ADVISED GRANTS MUST BE AWARDED TO 501(C)(3) ORGANIZATIONS OR CHARITABLE PROJECTS. 130364 116194 37982 GRANTS PAID TO OR ON BEHALF OF INDIVIDUALS. THE MAJORITY OF THIS IS SCHOLARSHIP FUNDS, WHICH ARE A LARGE PART OF THE FOUNDATION'S FUNDS HELD, AND OF THEIR 2023 PROGRAMS. NCCF PAID APPROXIMATELY 85 GRANTS HELPING 51 INDIVIDUALS FURTHER THEIR EDUCATION. THIS IS MOSTLY MADE UP OF HIGH SCHOOL SENIORS AND ADULTS. THREE OF THESE SCHOLARSHIPS WERE CHOSEN BY THE PULSE GROUP LISTED IN 4C. 14532 1000 36274 PULSE (PHILANTHROPISTS UTILIZING LIFELONG SERVICES AND EDUCATION) CONSISTS OF 22 MEMBERS, 8TH THROUGH 12TH GRADE, FROM THE THREE SCHOOL CORPORATIONS IN NOBLE COUNTY. THEY CONDUCT MONTHLY SERVICE PROJECTS THROUGHOUT THE COUNTY. THEY PROVIDE AN OPPORTUNITY FOR NON-PROFITS TO APPLY FOR GRANTS TWICE PER YEAR, NOT TO EXCEED 1,000 EACH. THEY CONDUCT FUNDRAISING EVENTS TO HELP WITH THE COST OF THIS PROGRAM AND EACH MEMBER CONTRIBUTES TO THEIR OWN ENDOWMENT. THEY CONDUCT EDUCATION/TRAINING TO NOBLE COUNTY'S YOUNG PHILANTHROPISTS; BY TEACHING PHILANTHROPY TO ELEMENTARY GRADES ANNUALLY. THEY ORGANIZE AND PAY FOR A SENIOR CITIZEN'S PROM. THE PURPOSE OF THIS PROM IS TO BRIDGE GENERATIONAL GAPS. THERE WERE APPROXIMATELY 100 ATTENDEES. N/A 2467641 true true false false false true false false false true true false false false true true true 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 false true true true false false true 5 0 8 true false false false false false false false false false false false false false false false X 13 13 false false false false false false false true true false false false true true true true true true false false IN X X X THE ORGANIZATION 2608943335 103 W THIRD ST PO BOX 210 LIGONIER IN 46767 FRANK TIJERINA PRESIDENT 2.00 0.50 X X 0 0 0 DENISE LEMMON VICE PRESIDE 2.00 1.00 X X 0 0 0 SANDY SAGGARS DIRECTOR 1.00 X 0 0 0 KENNY KILL DIRECTOR 1.00 1.00 X 0 0 0 LES NIVENS DIRECTOR 1.00 X 0 0 0 BRYAN SHEARER DIRECTOR 1.00 X 0 0 0 TREY FORBES DIRECTOR 1.00 X 0 0 0 DR ALISON MEAD DIRECTOR 1.00 0.50 X 0 0 0 LORI JANSEN DIRECTOR 1.00 0.50 X 0 0 0 CANDICE HOLBROOK DIRECTOR 1.00 0.50 X 0 0 0 GARY GATMAN DIRECTOR 1.00 X 0 0 0 JOSH BALDWIN DIRECTOR 1.00 0.50 X 0 0 0 LYDIA GOW DIRECTOR (PU 1.00 X 0 0 0 MARGARITA WHITE EXECUTIVE DI 40.00 X 86950 0 0 86950 false false false 1284126 63193 1284126 ADMINISTRATIVE FEE INCOME 900099 453545 453545 453545 893232 893232 6813138 440990 6814947 526443 -1809 -85453 -87262 -87262 9684 14742 -5058 -5058 OTHER INCOME 54349 54349 54349 2592932 366283 942523 2182243 2182243 116194 116194 86950 34780 43475 8695 192668 77067 96334 19267 33190 13276 16595 3319 23140 9256 11570 2314 408754 408754 20469 8188 10234 2047 103087 103087 22681 186 233 22262 10191 4076 5096 1019 54795 54795 17381 6952 8691 1738 19590 7836 9795 1959 9510 3804 4755 951 17198 17198 1858 836 892 130 REPAIR AND MAINTENANCE 58225 58225 DUES AND SUBSCRIPTIONS 3167 950 1900 317 OTHER EXPENSES 2382 2382 PROGRAM EXPENSES 1997 1997 3385670 2467641 854011 64018 8906 2556 4027950 3767158 39594 26805 15708 15596 277520 66482 552010 211038 29251928 32791396 8070 48402 33904166 36862951 28635 24444 278353 97742 5451898 5803214 5758886 5925400 X 1671392 1614243 26473888 29323308 28145280 30937551 33904166 36862951 X -792738 3895993 -310984 X false true X true false X 3093641 1102800 1324580 1381753 1047687 7950461 3093641 1102800 1324580 1381753 1047687 7950461 3178977 4771484 728291 608218 677908 621058 893232 3528707 28476 17146 7360 16722 64033 133737 11612905 2166317 0.41090 0.41620 X PART II, LINE 10 OTHER INCOME AND MISCELLANEOUS ITEMS 133,737 SUPPLEMENTAL INFORMATION OTHER INCOME CONSISTS OF FUNDRAISING REVENUE FROM SPECIAL EVENTS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37 89125 277511 7390180 true true 25031998 680217 3377688 -61500 -44790 30209796 28994233 1184203 -3992200 660474 120879 372885 25031998 26532580 197996 3347426 70750 60939 952080 28994233 24487917 929949 2298861 660827 170785 352535 26532580 22270527 721595 3142059 717462 568780 360022 24487917 0.01200 0.77000 0.21800 false false 185000 1925 183075 92520 64557 27963 211038 AGENCY FUNDS 5754812 RIGHT OF USE LIABILITY 48402 5803214 X 5365991 3895993 3895993 1469998 110119 1012815 1122934 2592932 2573720 14742 14742 2558978 110119 716573 826692 3385670 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT NOBLE COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM NOBLE COUNTY, AND GIVING CITIZENS OF NOBLE 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 1,027,557 DIRECT FUNDRAISING EXPENSES -14,742 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 14,742 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 716,573 true AVILLA FIRE DEPARTMENT PO BOX 440 AVILLA IN 46710 311049920 501C3 16000 EQUIPMENT BE NOBLE INC 110 S ORANGE STREET ALBION IN 46701 863876110 501C3 42000 PROGRAM SUPPORT BOOMERANG BACKPACKS 4616 EAST DUPONT ROAD FORT WAYNE IN 46825 800570852 501C3 8250 PROGRAM SUPPORT CENTRAL NOBLE COMMUNITY SCHOOL CORP 200 EAST MAIN STREET ALBION IN 46701 351100656 GOV 7250 SCHOOL PROGRAMS CENTRAL NOBLE JR SR HIGH SCHOOL 401 E HIGHLAND ST ALBION IN 46701 351100656 GOV 9511 CHURUBUSCO HIGH SCHOOL FINE ARTS 1 EAGLE DRIVE CHURUBUSCO IN 46723 351085778 501C3 9632 LIGHTS UP CITY OF KENDALLVILLE 234 S MAIN STREET KENDALLVILLE IN 46755 356001069 GOV 14000 PROJECTS/EVENTS COLE CENTER FAMILY YMCA 700 S GARDEN ST KENDALLVILLE IN 46755 237077600 501C3 860805 CAPITAL RENOVATIONS COMMON GRACE MINISTRIES INC 2004 E DOWLING ST KENDALLVILLE IN 46755 351995595 501C3 6782 PROGRAM/GEN SUPP COMMUNITY LEARNING CENTER INC PO BOX 98 KENDALLVILLE IN 46755 351995595 501C3 500640 REMODEL DEKALB COUNTY PARENT GROUP FOR HANDICAPPED CHILDREN 1752 WESLEY ROAD AUBURN IN 46706 351305577 501C3 10600 OPERATING SUPPORT DRUG FREE NOBLE COUNTY 2090 N SR 9 SUITE E ALBION IN 46701 352135869 501C3 11500 OPERATING SUPPORT ERIN'S HOUSE FOR GRIEVING CHILDREN INC 5670 YMCA PARK DRIVE WEST FORT WAYNE IN 46835 351884264 501C3 10500 PROGRAM SUPPORT EXPERIENCE THE HEART OF KENDALVILLE MAINSTREET ORGANZATION 122 S MAIN STREET KENDALLVILLE IN 46755 270117098 501C3 50000 OPERATING SUPPORT GOSHEN COLLEGE INC 1700 S MAIN ST GOSHEN IN 465264724 352158366 501C3 29466 MERRY LEA ENV. LC HOPE'S HARBOR 7922 WEST JEFFERSON BLVD FORT WAYNE IN 46804 352032408 501C3 9000 OPERATING SUPPORT HUMANE SOCIETY OF NOBLE COUNTY INC PO BOX 471 1305 SHERMAN STREET KENDALLVILLE IN 46755 351632161 501C3 179494 OPERATING SUPPORT JUNIOR ACHIEVEMENT OF NORTHERN INDIANA 550 EAST WALLEN ROAD FORT WAYNE IN 46825 841267604 501C3 9327 PROGRAMS KATE'S KART INC 10376 LEO ROAD SUITE A FORT WAYNE IN 46825 262615368 501C3 6000 OPERATIONS/BOOKS KENDALLVILLE DAY CARE CENTER 601 ORCHARD PLACE PARKWAY KENDALLVILLE IN 46755 351181390 501C3 8445 OPERATING SUPPORT KENDALLVILLE PUBLIC LIBRARY 221 SOUTH PARK AVENUE KENDALLVILLE IN 46755 356001733 501C3 6101 OPERATING SUPPORT LIGHTHOUSE CHILDCARE AND LEARNING 407 S CALVIN ST LIGONIER IN 46767 356030854 GOV 30651 OPERATING SUPPORT LIGONIER ROTARY CLUB PO BOX 261 LIGONIER IN 46767 356042933 7475 PROGRAM SUPPORT METAVIVOR RESEARCH AND SUPPORT INC 1783 FOREST DR 184 ANNAPOLIS MD 21401 371578088 501C3 7486 CANCER RESEARCH MILFORD FOOD BANK 111 S JAMES ST MILFORD IN 46542 863382997 501C3 15000 OPERATING SUPPORT NOBLE COUNTY COUNCIL ON AGING 561 S MAIN STREET KENDALLVILLE IN 46755 310922503 501C3 17327 OPERATIONS/PROJECT NOBLE COUNTY SUPERIOR COURT 1 101 N ORGANGE STREET ALBION IN 46701 GOV 10225 PROGRAM SUPPORT NOBLE HOUSE MINISTRIES INC 205 EAST HIGHLAND ALBION IN 46701 351883761 501C3 17026 OPERATING SUPPORT NOBLE TRAILS INC 202 SOUTH MAIN STREET KENDALLVILLE IN 46755 800856444 501C3 32500 TRAIL DEVELOPMENT ROME CITY ELEMENTARY SCHOOL 400 JEFFERSON STREET ROME CITY IN 46784 GOV 8000 YOUTH EDUCATION SCIENCE CENTRAL INC 1950 NORTH CLINTON STREET FORT WAYNE IN 46805 311032583 501C3 5500 PROGRAMMING THE ARC NOBLE COUNTY FOUNDATIONS 506 SOUTH ORANGE STREET ALBION IN 46701 351173674 501C3 6564 OPERATING SUPPORT TOWN OF ALBION PARKS DEPARTMENT 211 E PARK DRIVE ALBION IN 46701 356000936 501C3 43245 PROJECT WOMEN'S CARE CENTER NORTHEAST INDIANA 918 W 7TH ST AUBURN IN 46706 811010873 501C3 6500 OPERATING SUPPORT YOUTH FOR CHRIST NORTHERN INDIANA 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 351051837 501C3 5533 OPERATING SUPPORT YWCA NORTHEAST INDIANA 5920 DECATOR ROAD FORT WAYNE IN 468163640 350868220 501C3 6000 DOM. VIOLENCE EDU. 35 1 COLLEGE TUITION-RESIDENTS 51 116194 SCHEDULE I, PAGE 1, PART I, LINE 2 WHEN A GRANT IS APPLIED FOR, A GRANT EVALUATION FORM IS USED TO SCORE THE APPLICATION. THE COMMUNITY FOUNDATION USES COMMUNITY SUITE AND FOUNDANT GLM SLM. ELECTRONIC FILES ARE KEPT AND MAINTAINED ON GRANT RECIPIENTS. FINAL REPORTS MUST BE FILED IN ORDER FOR FUTURE GRANTS TO BE MADE TO ORGANIZATIONS. WHEN THE REPORTS ARE FILED, WE ASCERTAIN THAT THE GRANT FUNDS ARE USED FOR THEIR INTENDED PURPOSES AND THAT EVERYTHING WAS CORRECTLY ADMINISTERED AS WAS STATED IN THE GRANT APPLICATION AND DETERMINE WHETHER OR NOT THE GRANTEE IS ELIGIBLE FOR FUTURE GRANTS. UNTIL THEY ARE IN COMPLIANCE FUTURE APPLICATIONS ARE NOT CONSIDERED. WITH REGARDS TO SCHOLARSHIPS, CRITERIA IS SET AND APPROVED BY THE BOARD OF DIRECTORS. A SIX MEMBER SCHOLARSHIP COMMITTEE THAT IS MADE UP OF MEMBERS WHO REPRESENT ALL AREAS OF THE COUNTY REVIEW MOST APPLICATIONS. SCHOLARSHIP RECIPIENTS ARE REQUIRED TO MEET THE CRITERIA SET OUT TO BE ELIGIBLE. CORRESPONDENCE CONTINUES WITH THE SCHOLARSHIP RECIPIENT TO ASCERTAIN THAT THEY ARE CONTINUING THEIR EDUCATION AT THE SAME INSTITUTION, THAT THEY MAKE THE GRADES (IF A REQUIREMENT), AND THAT ANY OTHER STIPULATIONS ARE MET AS SET OUT IN THE CRITERIA. THESE AREAS ARE MONITORED BY STAFF AT THE COMMUNITY FOUNDATION, AND RECORDS ARE MAINTAINED IN COMMUNITY SUITE AS WELL. X 3 63193 AVG HIGH/LOW DATE OF GIFT false false false FORM 990, PAGE 1, ITEM C COMMUNITY FOUNDATION OF NOBLE COUNTY FORM 990, PAGE 2, PART III, LINE 4A GRANTS PAID TO OUTSIDE ORGANIZATIONS THROUGH A GRANT PROCESS. GRANTS ARE MADE PRIMARILY TO 501(C)(3) ORGANIZATIONS, SCHOOLS, AND OTHER GOVERNMENTAL ORGANIZATIONS. THEY ARE MADE FOR ITEMS SUCH AS, BUT NOT LIMITED TO: FOOD PANTRIES; HOMELESS SHELTERS; SCHOOL PROGRAMS; PHYSICAL FITNESS PROGRAMS; VICTIM AID; READING PROGRAMS; ANIMAL SHELTERS; DISASTER RELIEF; AND MUCH MORE. THERE WERE APPROXIMATELY 100 GRANTS MADE. EVALUATIONS OF GRANTS ARE MADE PRIOR TO CLOSURE TO ASCERTAIN THAT ALL GOALS AND OBJECTIVES ARE MET ACCORDING TO GRANT PROPOSALS OR FUND AGREEMENTS. GRANT RECIPIENTS ARE MAINLY NOBLE COUNTY RECIPIENTS, OR THEIR PROJECT IS TO BENEFIT NOBLE COUNTY RESIDENTS. THE GRANTS ALSO INCLUDE DONOR ADVISED AND DESIGNATED GRANTS. DONOR ADVISED GRANTS MUST BE AWARDED TO 501(C)(3) ORGANIZATIONS OR CHARITABLE PROJECTS. FORM 990, PAGE 2, PART III, LINE 4D N/A FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND REVIEWED BY THE ACCOUNTING DEPARTMENT AND AUDIT AND FINANCE COMMITTEE. PRIOR TO EXECUTIVE COMMITTEE APPROVAL, AN ELECTRONIC COPY (OR MAILED COPY) WILL BE SENT TO ALL BOARD OF DIRECTORS WITH THE 990 ATTACHED. BOARD MEMBERS ARE INVITED TO BRING ANY COMMENTS OR QUESTIONS TO THE EXECUTIVE COMMITTEE MEETING AT WHICH APPROVAL WILL BE MADE. THE EXECUTIVE COMMITTEE HAS BEEN GRANTED AUTHORITY TO APPROVE THE 990. THE ACTION OF THE EXECUTIVE COMMITTEE WILL BE ACKNOWLEDGED/APPROVED AND RECORDED IN THE MINUTES AT THE NEXT MEETING OF THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 12C ANYTIME A BOARD MEMBER HAS AN INTEREST IN ANY ORGANIZATION WITH WHICH WE ARE DOING BUSINESS, THE AFFECTED MEMBER SHALL NOT VOTE ON IT. FORM 990, PAGE 6, PART VI, LINE 15A THE FOUNDATION USES THE GIFT SNAPSHOT FOR INDIANA COMMUNITY FOUNDATIONS, WHICH INCLUDES THE INFORMATION FOR SURROUNDING FOUNDATIONS. THEY ALSO USE THE COUNCIL ON FOUNDATIONS REPORT. SALARIES ARE COMPARED TO SIMILAR ORGANIZATIONS IN SIZE AND DESCRIPTION TO DETERMINE THAT THEY ARE APPROPRIATE. OTHER SALARIES ARE COMPARED WITH THE SAME REPORTS, AND JOB DESCRIPTIONS AND QUALIFICATIONS ARE TAKEN INTO CONSIDERATION. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION 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 THEIR WEBSITE AND OTHER MEANS OF DISBURSEMENT. THE FOUNDATION'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG, AND A LINK CAN BE FOUND 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 -1,027,557 DIRECT FUNDRAISING EXPENSES 14,742 DIRECT FUNDRAISING EXPENSES -14,742 AGENCY FUND EXPENSES 716,573 TOTAL -310,984 COMMUNITY INITIATIVES INC 103 W THIRD ST PO BOX 210 LIGONIER IN 46767 351913242 SUPPORTING IN 501C3 12A NA false false false false false false false false false false false false false false true true false false false true COMMUNITY INITIATIVES INC (TRANSFER OF ASSETS) S 44790 CASH TRANSACTION