2025-10-14T14:24:43-04:00 2024-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2024-01-01 352019497 THE PORTLAND FOUNDATION INC PORT 2607264260 107 S MERIDIAN ST PORTLAND IN 47371 DOUGLAS INMAN EXECUTIVE DIRECTOR 2607264260 2025-10-14 true false THOMAS A ROBERTS P00997867 7652847554 2025-10-14 2024 2025-03-06 01:10:19Z DOUGLAS INMAN 107 S MERIDIAN ST PORTLAND IN 47371 8250336 false X X 1997 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 50 0 2690863 4175257 0 1035971 1367001 0 3726834 5542258 840383 4341952 0 118881 125406 0 11202 146545 175756 1105809 4643114 2621025 899144 24422136 26221348 973492 1022717 23448644 25198631 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 4535567 4341952 THE PORTLAND FOUNDATION ADMINISTERS APPROXIMATELY 100 SEPARATE SCHOLARSHIP TRUSTS ESTABLISHED FOR THE PROVISION OF STUDENT SCHOLARSHIPS IN AND AROUND JAY COUNTY, INDIANA. THE FOUNDATION ALSO ADMINISTERS GRANTS TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF JAY COUNTY, INDIANA. 4535567 true true false false false true false false false true false true 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 false false false false false true 0 0 3 false false false false false false true false false false false false false true true 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 SECRETARY/TR 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 40.00 X X 58322 83928 0 58322 83928 false false false 4175257 38788 4175257 804091 804091 3270988 2708078 562910 562910 562910 5542258 1367001 4145082 4145082 196870 196870 58322 25583 25583 7156 52701 28359 24342 6465 3141 2907 417 7918 3847 3561 510 9610 9610 107505 107505 1962 1962 3707 3707 32225 14490 17735 1358 1358 8512 7339 1173 REPAIRS AND MAINTENANCE 9588 3351 6237 DEVELOPMENT 1028 1028 ANNUAL REPORT 129 129 DUES AND SUBSCRIPTIONS 113 113 19 19 4643114 4535567 96345 11202 1570723 1523767 21631129 23436924 1220284 1260657 24422136 26221348 973492 1022717 973492 1022717 X -376342 201760 23824986 24996871 23448644 25198631 24422136 26221348 X 899144 859694 -8851 X false true X true false X X X 1 THE PORTLAND FOUNDATION 356028362 8 true 0 0 1 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15 106906 43012 524782 false false 22079316 479220 3275825 665876 31998 25136487 19217990 2280322 2457596 625082 31226 22079316 23079029 530272 -3466875 877411 47025 19217990 18430189 2369468 3100522 701050 120100 23079029 16439039 493030 2143472 566044 79305 18430189 0.74540 0.25460 false false INVESTMENTS 23436924 F 23436924 AGENCY LIABILITIES 1022717 1022717 X 6245100 859694 40373 900067 5345033 107505 89720 197225 5542258 4495113 4495113 107505 40496 148001 4643114 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENTS HELD ARE USED FOR SCHOLARSHIPS AND 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 LEGACY 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 2021, 2022, AND 2023 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 CRT 40,373 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE 89,720 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 40,496 false ARTS PLACE 131 E WALNUT ST PORTLAND IN 47371 351379424 501C3 34481 GENERAL SUPPORT ASBURY UNITED METHODIST CHURCH 204 E ARCH PORTLAND IN 47371 19276 GENERAL SUPPORT DUNKIRK HISTORICAL SOCIETY 132 W RAILROAD ST DUNKIRK IN 47336 843292500 501C3 18570 GENERAL SUPPORT IU HEALTH JAY HOSPITAL 500 W VOTAW PORTLAND IN 47371 822736786 501C3 56283 GENERAL SUPPORT JAY COMMUNITY CENTER 115 E WATER ST PORTLAND IN 47371 351263096 501C3 23196 GENERAL SUPPORT JAY COUNTY FAIR ASSOCIATION PO BOX 328 PORTLAND IN 47371 356053713 501C3 19000 GENERAL SUPPORT JAY SCHOOL CORPORATION 2072 WEST ST SR 67 PORTLAND IN 47371 GOV 57298 GENERAL SUPPORT JAY-RANDOLPH DEVELOPMENTAL SERVICES 901 E WATER ST PORTLAND IN 47371 351391724 501C3 14735 GENERAL SUPPORT JOHN JAY CENTER FOR LEARNING 101 S MERIDIAN ST PORTLAND IN 47371 352146118 501C3 23499 GENERAL SUPPORT PRAISES AND PATHWAYS DAYCARE MINIST 2875 E 200 S PORTLAND IN 47371 15424 GENERAL SUPPORT THE PORTLAND FOUNDATION TRUST 107 S MERIDIAN ST PORTLAND IN 47371 356028362 501C3 3598456 EARLY LEARNING BLDG WEST JAY COMMUNITY CENTER 125 HOOVER ST DUNKIRK IN 47336 352087827 501C3 21619 GENERAL SUPPORT 9 2 SCHOLARSHIPS 99 196870 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. X 3 38788 AVE HIGH/LOW DATE OF GIFT false false false 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 BOARD OF DIRECTORS REVIEW THE TAX RETURN ANNUALLY 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 ANNUAL SALARY OF THE EXECUTIVE DIRECTOR. THIS IS BASED ON COMPARABILITY, CONTINUATION OF EMPLOYMENT, ETC. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF CRT 40,373 AGENCY FUND REVENUE -89,720 AGENCY FUND EXPENSES 40,496 TOTAL -8,851