2025-07-01T14:35:42-04:00 2024-12-31 990 2024-01-01 811539044 PORTER COUNTY GOVERNMENT CHARITABLE NONPROFIT FOUNDATION INC % KAREN M MARTIN PORT 2194653350 155 INDIANA AVENUE STE 204 VALPARAISO IN 463830000 Karen Martin Porter County Auditor; PCGCNF Sec 2025-07-02 2024 2025-03-06 01:10:19Z KAREN M MARTIN 155 INDIANA AVENUE STE 204 VALPARAISO IN 463830000 10531624 false X https: www.portercountyin.gov X 2016 IN See Schedule O. 10 0 0 0 0 0 0 0 0 0 9751373 10455624 81250 76000 9832623 10531624 5501804 5630598 0 0 0 0 0 0 0 81250 76000 5583054 5706598 4249569 4825026 181159148 192840869 0 0 181159148 192840869 The Porter County Government Charitable Nonprofit Foundation PCGCNF is a public benefit corporation to benefit perform and carry out the charitable scientific and educational purposes of Porter County and to lessen the burden of Porter County government in providing public services. This mission is accomplished through the Foundations oversight. false false 5630598 0 0 In accordance with IC 36-1-14-3 the Porter County Government Charitable Nonprofit Foundation PCGCNF annually distributes to Porter County government up to 5% of the total return on its assets. In 2023 the distribution from the 2022 earnings totaled $5,630,958. In accordance with policies established by the primary government this distribution is placed in a county holding fund. Annually the countys fiscal body adopts a budget that establishes how the proceeds will be expended. The amount of the annual distribution necessary to fund this budget is transferred to a second budgetary fund. The balance remains in the holding fund for future use. 0 0 0 0 0 0 0 0 0 5630598 true false false false false false false 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 false false false false false false false true false true false true 0 0 0 false false false false false false false 0 false false false false false 10 0 false false false false false false false true true false false false true true true false false false false false IN X Karen M Martin 2194653350 155 INDIANA AVENUE STE 204 VALPARAISO IN 463830000 Karen M Martin Porter County Auditor 2.00 45.00 X 0 80698 0 Michelle Clancy Porter County Treasurer 1.00 35.00 X 0 74237 0 Scott McClure Porter County Attorney 2.00 35.00 X 0 46709 0 James Biggs Porter County Commissioner President 1.00 35.00 X 0 55622 0 Laura Blaney Porter County Commissioner 1.00 35.00 X 0 55622 0 Barb Regnitz Porter County Commissioner 1.00 35.00 X 0 55622 0 Jeremy Rivas Porter County Council Member 1.00 35.00 X 0 22503 0 Ronald Stone Porter County Council Member 1.00 35.00 X 0 22503 0 Andrew Bozak Porter County Council Member 1.00 35.00 X 0 22503 0 Michael Brickner Porter County Council President 1.00 35.00 X 0 24710 0 Andrew Vasquez Porter County Council Member 1.00 35.00 X 0 22503 0 Sylvia Graham Porter County Council Member 1.00 35.00 X 0 22503 0 Gregory Simms Jr Porter County Council Member 1.00 35.00 X 0 22503 0 0 528238 0 0 false false false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10455624 0 0 10455624 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Securities commodity contracts and other financial investments and related activities 523000 65000 0 0 65000 Other professional scientific and technical services 541900 11000 0 0 11000 0 0 0 0 0 0 0 0 76000 10531624 0 0 10531624 5630598 5630598 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11000 0 11000 0 0 0 0 0 0 0 65000 0 65000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5706598 5630598 76000 0 0 0 0 0 0 0 2844027 2532692 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 178315121 190308177 0 0 0 0 0 0 0 0 181159148 192840869 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 181159148 192840869 181159148 192840869 181159148 192840869 4825026 7541278 0 0 0 -684583 X false true false false X X X 1 Porter County 356000187 6 true 5630598 0 1 5630598 0 true false false false false false false false false false false false false false false false false false Part IV, Section B line 1 The PCGCNF is governed by a state statute IC 36-1-14-3 which stipulate the boards composition specifically that the three Porter County Commissioners and the seven Porter County Council members are to serve as the voting trustees. All 10 are county elected officials as are the non-voting secretary County Auditor and treasurer County Treasurer. Accordingly the PCGCNFs trustees do not have the authority to appoint the officers directors or trustees as these are elected officials who are required by statute to serve on the PCGCNF. 17312319 7541278 -684583 6856695 10455624 76000 76000 10531624 5630598 0 5630598 76000 76000 5706598 Part XI, line 2d Realized losses on investments Part XI, line 4b Investment management services and other professional scientific and technical services Part XII, line 4b Accounting and investment management fees true Porter County Government 155 Indiana Ave Valparaiso IN 46383 356000187 5630598 0 Book N A To support the operations of Porter County Government 1 0 Part VI, Line 11b The organization focuses on core programs not engaging in review activities. An independent audit is conducted by the Auditors office to maximize impact and serve the community effectively. Part VI, Line 12c Pursuant to the conflict of interest policy if the governing board has reasonable cause to believe a member has failed to disclose actual or possible conflict of interest it shall inform the member provide an opportunity for the member to explain and take appropriate disciplinary and corrective action. Pursuant to Indiana Code the three advisory board members who serve as non-voting members and who receive no compensation from the PCGCNF or the primary government represent three different local depositories which may not receive a commission or other compensation from investments made by the PCGCNF. Part XI, Line 9 | Description:, Explanation:, Amount:| Realized Losses on Investments, Realized Losses on Investments, $-684583| Part I Line 1 | Explanation:| The Porter County Government Charitable Nonprofit Foundation PCGCNF is a public benefit corporation formed to benefit perform and carry out the charitable scientific and educational purposes of Porter County and to lessen the burden of Porter County government in providing public services. This mission is accomplished through the Foundations oversight of the sale of County capital assets in trust in accordance with Indiana Code 36-1-14-3. Part VI Line 19 | Explanation:| All governing documents policies resolutions and financial documents are made available to the public upon request. In addition the audited annual financial statements of the PCGCNF are posted on the County Auditors website. https: www.portercountyin.gov 124 Auditor see Financial Reports page. In addition the meeting minutes of all PCGCNF meetings are posted on the county governments website. These minutes typically include the full texts of all financial reports resolutions policies and any other actions adopted by the board. Part VIII Line 11 | Explanation:| Porter County Government provides in-kind investment management services and in-kind audit services for the PCGCNF. The services are reported as both in-kind miscellaneous revenue and as functional expenses. Part X Line 32 | Explanation:| The PCGCNF is a supporting organization for Porter County Government which presents the PCGCNF as a blended component unit in its GASB financial statements. Per state statute the PCGCNF must also have separately issued and audited financial statements. Part X Line 33 | Explanation:| The PCGCNF is a supporting organization for Porter County Government which presents the PCGCNF as a blended component unit in its GASB financial statements. Per state statute the PCGCNF must also have separately issued and audited financial statements. Porter County Government 155 Indiana Ave Valparaiso IN 46383 356000187 County Governance and Public Services IN N/A Porter County Government false false true true false false false false false false false false false true true false false false true false Porter County Government B 5630598 Cash value of annual distribution Porter County Government C 76000 Value of contractual services for investment management and audit services.