2024-10-24T10:15:42-04:00 2023-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2023-01-01 356028362 THE PORTLAND FOUNDATION PORT 2607264260 107 S MERIDIAN STREET PORTLAND IN 47371 DOUGLAS INMAN EXECUTIVE DIRECTOR 2607264260 2024-10-18 true false THOMAS A ROBERTS P00997867 7652847554 2024-10-18 2023 2024-10-15 13:58:12Z DOUGLAS INMAN 107 S MERIDIAN ST PORTLAND IN 47371 4593904 false X WWW.PORTLANDFOUNDATION.ORG X 1951 IN ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF JAY COUNTY, INDIANA, NOW AND FOR GENERATIONS TO COME, BY BUILDING COMMUNITY ENDOWMENT, EFFECTING SIGNIFICANT IMPACT THROUGH GRANTMAKING AND PROVIDING LEADERSHIP ON KEY COMMUNITY ISSUES. 9 9 3 0 65775 511047 0 614737 1109536 0 680512 1620583 680512 1516992 661830 0 134060 131757 0 10973 162119 189542 1636218 1840594 -955706 -220011 22986580 23963880 778995 602017 22207585 23361863 X ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF JAY COUNTY, INDIANA, NOW AND FOR GENERATIONS TO COME, BY BUILDING COMMUNITY ENDOWMENT, EFFECTING SIGNIFICANT IMPACT THROUGH GRANTMAKING AND PROVIDING LEADERSHIP ON KEY COMMUNITY ISSUES. false false 1710693 1516992 THE PORTLAND FOUNDATION ADMINISTERS APPROXIMATELY 100 SEPARATE SCHOLARSHIPS IN AND AROUND JAY COUNTY, INDIANA. THE FOUNDATION ENSURES SPECIFIC GUIDELINES ESTABLISHED BY EACH SCHOLARSHIP TRUST ARE FOLLOWED IN AWARDING SCHOLARSHIPS TO BETTER THE COMMUNITY. 1710693 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 false false false false false false false false false true 0 0 3 true 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 false false IN X X X THE ORGANIZATION 2607264260 107 S MERIDIAN ST PORTLAND IN 47371 JEREMY GULLEY PRESIDENT 1.00 1.00 X X 0 0 0 KALEB HEMMELGARN VICE PRESIDE 1.00 1.00 X X 0 0 0 KRISTA MUHLENKAMP SECREATARY/T 1.00 1.00 X X 0 0 0 JOSHUA ATKINSON DIRECTOR 1.00 1.00 X 0 0 0 ADAM HOMAN DIRECTOR 1.00 1.00 X 0 0 0 RICHARD HUFFMAN DIRECTOR 1.00 1.00 X 0 0 0 AUDREY MUHLENKAMP DIRECTOR 1.00 1.00 X 0 0 0 ANGELA PAXSON DIRECTOR 1.00 1.00 X 0 0 0 MARK VALENTINE DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS INMAN EXECUTIVE DI 40.00 1.00 X X 78867 0 0 78867 false false false 511047 511047 621995 621995 3460862 2973321 487541 487541 487541 1620583 1109536 1298499 1298499 218493 218493 78867 35604 35604 7659 39518 21880 17638 7266 3528 3268 470 8409 4083 3782 544 4982 4982 108231 108231 1391 1391 5848 5848 9254 9254 978 832 146 22841 22841 4259 2946 1313 UTILITIES 25308 14774 10534 REPAIRS AND MAINTENANCE 5547 2655 2892 DEVELOPMENT 763 763 DUES AND SUBSCRIPTIONS 126 126 14 14 1840594 1710693 118928 10973 569632 1266705 585927 288141 365216 297786 22035667 22273067 16065 126322 22986580 23963880 778995 602017 778995 602017 X 365216 297786 21842369 23064077 22207585 23361863 22986580 23963880 X -220011 1090050 284239 X false true X true false X 33805 191364 280051 65775 511047 1082042 33805 191364 280051 65775 511047 1082042 57112 1024930 320108 323992 376089 614737 621995 2256921 3338963 0.30700 0.25870 X THE PORTLAND FOUNDATION (FOUNDATION) IS OPERATED IN ALL ASPECTS AS A PUBLIC FOUNDATION. THE FOUNDATION HAS MAINTAINED AN ONGOING AND ACTIVE PROGRAM OF SOLICITATION THROUGHOUT THE COMMUNITY IT SERVES FOR FINANCIAL SUPPORT. THE FOUNDATION ATTEMPTS TO REACH EACH ONE OF THE HOUSEHOLDS IN THE COMMUNITY TO THE MAXIMUM EXTENT POSSIBLE. PLEASE CONSIDER THE FOLLOWING: - THE FOUNDATION SOLICITS DONORS FOR ESTATE GIFTS THROUGH LOCAL ATTORNEYS AND ESTATE PLANNERS. - THE FOUNDATION REGULARLY SENDS OTHER MAILINGS WITH THE PURPOSE OF RAISING FUNDS FROM THE FOUNDATION'S BROAD BASE OF SUPPORT. - THE FOUNDATION PUBLICIZES THE PUBLIC NATURE OF ITS ACTIVITIES IN THE LOCAL NEWSPAPER, INCLUDING THE AVAILABILITY OF SCHOLARSHIPS AND GRANTS. - THE FOUNDATION'S ANNUAL MEETING IS OPEN TO ALL, AND THE FINANCIAL RECORDS ARE OPEN TO INSPECTION BY ANY INTERESTED PARTY. - THE FOUNDATION PARTICIPATES IN LOCAL EXHIBITIONS AND ACTIVITIES TO RAISE AWARENESS OF THE FOUNDATION WITHIN THE COMMUNITY AND TO ATTRACT NEW DONORS. - THE FOUNDATION'S STAFF AND BOARD MEMBERS REGULARLY SPEAK TO PUBLIC ORGANIZATIONS TO RAISE AWARENESS AND ATTRACT NEW DONORS. - WHENEVER POSSIBLE, THE FOUNDATION SPONSORS WORKSHOPS AND EVENTS OF BENEFIT TO INDIVIDUALS, PROFESSIONALS, AND/OR THE NONPROFIT COMMUNITY. - THE ENDOWMENT INCOME GENERATED BY THE INDIVIDUAL FUNDS THAT COMPRISE THE FOUNDATION ORIGINATES FROM A WIDE RANGE OF ORIGINAL SOURCES. TO DATE, THE FOUNDATION HOLDS OVER 150 INDIVIDUAL FUNDS REPRESENTING NEW GIFTS, BEQUESTS, SUCCESSOR TRUSTEESHIPS, AND SOME PASS-THROUGH FUNDS. FUND DONORS ARE A DIVERSE GROUP, MIRRORING THE SOCIOECONOMIC PROFILE OF THE LARGER COMMUNITY. - THE FOUNDATION HAS MADE A DELIBERATE EFFORT TO MAKE FUND DONATIONS MORE ACCESSIBLE TO EVERYONE IN THE COMMUNITY THROUGH A PLAN THAT PERMITS THE DONOR TO BUILD THE PRINCIPAL AMOUNT OF A CHARITABLE FUND OVER TIME. - TYPICALLY, THE FOUNDATION'S GROWTH HAS BEEN A DIRECT RESULT OF MANY SMALLER GIFTS AND THE MATCHING FUNDS THAT THOSE GIFTS HAVE ATTRACTED FROM THE LILLY ENDOWMENT, INC. AND OTHER FUNDING SOURCES. IN ADDITION TO BROAD-BASED FINANCIAL SUPPORT, THE FOUNDATION IS EXTREMELY ACTIVE IN COMMUNITY OUTREACH. OUR PROGRAM OF GRANTMAKING IS DESIGNED TO TOUCH EVERY INDIVIDUAL LIVING IN OUR COMMUNITY TO AT LEAST SOME EXTENT. MAJOR FINANCIAL SUPPORT IS DIRECTED TO SCHOLARSHIP AWARDS, EDUCATIONAL PROGRAMS, HUMAN SERVICES, HISTORIC PRESERVATION, CULTURAL ENRICHMENT, YOUTH ACTIVITIES, PUBLIC HEALTH, AND COMMUNITY DEVELOPMENT. THE FOUNDATION'S BOARD OF DIRECTORS REPRESENTS A CROSS-SECTION OF OUR COMMUNITY. THE BOARD BRINGS TOGETHER INDIVIDUALS WITH DIFFERENT SOCIOECONOMIC PROFILES, INTERESTS, PROFESSIONAL/CAREER AFFILIATIONS, AND VIEWPOINTS. NONE OF THE BOARD MEMBERS IS RELTAED TO THE STAFF OR TO ANY OTHER MEMBER OF THE BOARD. TERM LIMITS ARE IMPOSED TO ENSURE THAT NO MEMBER BECOMES A FIXTURE AT THE FOUNDATION. TO FURTHER EXPAND THE FOUNDATION'S OUTREACH, NON-BOARD VOLUNTEERS FROM THE COMMUNITY ARE INVITED TO PARTICIPATE ON THE FOUNDATION'S COMMITTEES. IN CONCLUSION, THE SPIRIT OF THE FOUNDATION IS WHOLLY PUBLIC - IN THE SOLICATATION OF FUNDS, THE ELECTION OF BOARD REPRESENTATION, AND IN THE PROGRAMMING WHICH THE FOUNDATION CARRIES OUT WITHIN THE COMMUNITY. THE FOUNDATION NOT ONLY HEARS THE VOICES OF THE COMMUNITY AND ACTS UPON THE COMMUNITY'S NEEDS ACCORDINGLY BUT IT HAS BEEN PRO-ACTIVE BY CONVENING GROUPS THAT HAVE GROWN INTO VALUABLE ASSETS TO THE COMMUNITY. THE FOUNDATION IS IN NO WAY INACCESSIBLE, EXCLUSIVE, OR CONTROLLED BY A SMALL FACTION OF ITS CONSTITUENCY. THE FOUNDATION HAS BEEN BUILT BY THE COMMUNITY, AND IT EXISTS SOLELY TO SERVE THE COMMUNITY. PART II, LINE 17A THE PORTLAND FOUNDATION (FOUNDATION) IS OPERATED IN ALL ASPECTS AS A PUBLIC FOUNDATION. THE FOUNDATION HAS MAINTAINED AN ONGOING AND ACTIVE PROGRAM OF SOLICITATION THROUGHOUT THE COMMUNITY IT SERVES FOR FINANCIAL SUPPORT. THE FOUNDATION ATTEMPTS TO REACH EACH ONE OF THE HOUSEHOLDS IN THE COMMUNITY TO THE MAXIMUM EXTENT POSSIBLE. PLEASE CONSIDER THE FOLLOWING: - THE FOUNDATION SOLICITS DONORS FOR ESTATE GIFTS THROUGH LOCAL ATTORNEYS AND ESTATE PLANNERS. - THE FOUNDATION REGULARLY SENDS OTHER MAILINGS WITH THE PURPOSE OF RAISING FUNDS FROM THE FOUNDATION'S BROAD BASE OF SUPPORT. - THE FOUNDATION PUBLICIZES THE PUBLIC NATURE OF ITS ACTIVITIES IN THE LOCAL NEWSPAPER, INCLUDING THE AVAILABILITY OF SCHOLARSHIPS AND GRANTS. - THE FOUNDATION'S ANNUAL MEETING IS OPEN TO ALL, AND THE FINANCIAL RECORDS ARE OPEN TO INSPECTION BY ANY INTERESTED PARTY. - THE FOUNDATION PARTICIPATES IN LOCAL EXHIBITIONS AND ACTIVITIES TO RAISE AWARENESS OF THE FOUNDATION WITHIN THE COMMUNITY AND TO ATTRACT NEW DONORS. - THE FOUNDATION'S STAFF AND BOARD MEMBERS REGULARLY SPEAK TO PUBLIC ORGANIZATIONS TO RAISE AWARENESS AND ATTRACT NEW DONORS. - WHENEVER POSSIBLE, THE FOUNDATION SPONSORS WORKSHOPS AND EVENTS OF BENEFIT TO INDIVIDUALS, PROFESSIONALS, AND/OR THE NONPROFIT COMMUNITY. - THE ENDOWMENT INCOME GENERATED BY THE INDIVIDUAL FUNDS THAT COMPRISE THE FOUNDATION ORIGINATES FROM A WIDE RANGE OF ORIGINAL SOURCES. TO DATE, THE FOUNDATION HOLDS OVER 150 INDIVIDUAL FUNDS REPRESENTING NEW GIFTS, BEQUESTS, SUCCESSOR TRUSTEESHIPS, AND SOME PASS-THROUGH FUNDS. FUND DONORS ARE A DIVERSE GROUP, MIRRORING THE SOCIOECONOMIC PROFILE OF THE LARGER COMMUNITY. - THE FOUNDATION HAS MADE A DELIBERATE EFFORT TO MAKE FUND DONATIONS MORE ACCESSIBLE TO EVERYONE IN THE COMMUNITY THROUGH A PLAN THAT PERMITS THE DONOR TO BUILD THE PRINCIPAL AMOUNT OF A CHARITABLE FUND OVER TIME. - TYPICALLY, THE FOUNDATION'S GROWTH HAS BEEN A DIRECT RESULT OF MANY SMALLER GIFTS AND THE MATCHING FUNDS THAT THOSE GIFTS HAVE ATTRACTED FROM THE LILLY ENDOWMENT, INC. AND OTHER FUNDING SOURCES. IN ADDITION TO BROAD-BASED FINANCIAL SUPPORT, THE FOUNDATION IS EXTREMELY ACTIVE IN COMMUNITY OUTREACH. OUR PROGRAM OF GRANTMAKING IS DESIGNED TO TOUCH EVERY INDIVIDUAL LIVING IN OUR COMMUNITY TO AT LEAST SOME EXTENT. MAJOR FINANCIAL SUPPORT IS DIRECTED TO SCHOLARSHIP AWARDS, EDUCATIONAL PROGRAMS, HUMAN SERVICES, HISTORIC PRESERVATION, CULTURAL ENRICHMENT, YOUTH ACTIVITIES, PUBLIC HEALTH, AND COMMUNITY DEVELOPMENT. THE FOUNDATION'S BOARD OF DIRECTORS REPRESENTS A CROSS-SECTION OF OUR COMMUNITY. THE BOARD BRINGS TOGETHER INDIVIDUALS WITH DIFFERENT SOCIOECONOMIC PROFILES, INTERESTS, PROFESSIONAL/CAREER AFFILIATIONS, AND VIEWPOINTS. NONE OF THE BOARD MEMBERS IS RELTAED TO THE STAFF OR TO ANY OTHER MEMBER OF THE BOARD. TERM LIMITS ARE IMPOSED TO ENSURE THAT NO MEMBER BECOMES A FIXTURE AT THE FOUNDATION. TO FURTHER EXPAND THE FOUNDATION'S OUTREACH, NON-BOARD VOLUNTEERS FROM THE COMMUNITY ARE INVITED TO PARTICIPATE ON THE FOUNDATION'S COMMITTEES. IN CONCLUSION, THE SPIRIT OF THE FOUNDATION IS WHOLLY PUBLIC - IN THE SOLICATATION OF FUNDS, THE ELECTION OF BOARD REPRESENTATION, AND IN THE PROGRAMMING WHICH THE FOUNDATION CARRIES OUT WITHIN THE COMMUNITY. THE FOUNDATION NOT ONLY HEARS THE VOICES OF THE COMMUNITY AND ACTS UPON THE COMMUNITY'S NEEDS ACCORDINGLY BUT IT HAS BEEN PRO-ACTIVE BY CONVENING GROUPS THAT HAVE GROWN INTO VALUABLE ASSETS TO THE COMMUNITY. THE FOUNDATION IS IN NO WAY INACCESSIBLE, EXCLUSIVE, OR CONTROLLED BY A SMALL FACTION OF ITS CONSTITUENCY. THE FOUNDATION HAS BEEN BUILT BY THE COMMUNITY, AND IT EXISTS SOLELY TO SERVE THE COMMUNITY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 10320 255852 true true 21383246 10047 2155243 901793 2272 213296 26761738 65775 -4164698 727351 552218 21383246 23933141 280051 3604360 720391 335423 26761738 22904880 191364 1655787 714904 103986 23933141 19848750 33805 3738069 493634 222110 22904880 0.76990 0.23010 false false 220423 220423 351385 277266 74119 14119 10875 3244 297786 AGENCY LIABILITIES 475695 RIGHT OF USE LIABILITIES 126322 602017 X 2524551 1090050 1090050 1434501 108231 77851 186082 1620583 1370273 1370273 108231 362090 470321 1840594 SCHEDULE D, PAGE 2, PART V, LINE 4 SCHOLARSHIPS AND GRANTS FOR THE BETTERMENT OF JAY COUNTY, INDIANA. 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 FOUNDATIONS 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 77,851 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 362,090 true ARTS PLACE 131 E WALNUT ST PORTLAND IN 47371 351379424 501C3 113212 GENERAL SUPPORT ASBURY UNITED METHODIST CHURCH 204 E ARCH PORTLAND IN 47371 89985 GENERAL SUPPORT BRIANNA'S HOPE 115 E WATER ST PORTLAND IN 47371 811392335 501C3 21000 GENERAL SUPPORT GLASS MUSEUM OF DUNKIRK 309 S FRANKLIN DUNKIRK IN 47336 883383276 501C3 11176 GENERAL SUPPORT JAY COMMUNITY CENTER 115 E WATER ST PORTLAND IN 47371 351263096 501C3 50365 GENERAL SUPPORT JAY COUNTY FAIR ASSOCIATION PO BOX 328 PORTLAND IN 47371 356053713 501C3 25000 GENERAL SUPPORT JAY COUNTY HISTORICAL SOCIETY 903 E MAIN ST PORTLAND IN 47371 310962381 501C3 26191 GENERAL SUPPORT JAY COUNTY PEE WEE FOOTBALL PO BOX 1211 PORTLAND IN 47371 351838722 501C3 15000 GENERAL SUPPORT JAY-RANDOLPH DEVELOPMENTAL SERVICES 901 E WATER ST PORTLAND IN 47371 351391724 501C3 10790 GENERAL SUPPORT JOHN JAY CENTER FOR LEARNING 101 S MERIDIAN ST PORTLAND IN 47371 352146118 501C3 80761 GENERAL SUPPORT PENNVILLE COMMUNITY CENTER PO BOX 54 PENNVILLE IN 47369 261563699 501C3 24185 GENERAL SUPPORT PURDUE UNIVERSITY 403 WEST WOOD ST WEST LAFAYETTE IN 47907 356002041 GOV 20000 GENERAL SUPPORT THE PORTLAND FOUNDATION BUILDING CORPORATION 107 S MERIDIAN ST PORTLAND IN 47371 932234454 501C2 583427 EARLY LEARNING BLDG UNITED WAY OF JAY COUNTY 101 S MERIDIAN ST PORTLAND IN 47371 351020932 501C3 10335 GENERAL SUPPORT WEST JAY COMMUNITY CENTER 125 HOOVER ST DUNKIRK IN 47336 352087827 501C3 15500 GENERAL SUPPORT YOUTH SERVICE BUREAU 603 W ARCH ST PORTLAND IN 47371 351468539 501C3 12000 GENERAL SUPPORT 14 2 SCHOLARSHIPS 137 218493 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 ORGANIZATION 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 GRANT FUNDS. FORM 990 - ORGANIZATION'S MISSION ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF JAY COUNTY, INDIANA, NOW AND FOR GENERATIONS TO COME, BY BUILDING COMMUNITY ENDOWMENT, EFFECTING SIGNIFICANT IMPACT THROUGH GRANTMAKING AND PROVIDING LEADERSHIP ON KEY COMMUNITY ISSUES. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURN WAS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE FOUNDATION REQUIRES EACH MEMBER TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR BASED ON COMPARABILITY, LENGTH OF EMPLOYMENT, ETC. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 AGENCY FUND REVENUE -77,851 AGENCY FUND EXPENSES 362,090 TOTAL 284,239