2025-06-11T13:03:07-04:00 2024-12-31 522127371 HAINES ISENBARGER & SKIBA LLC 6418 LIMA ROAD FORT WAYNE IN 46818 990 2024-01-01 351834679 LAGRANGE COUNTY COMMUNITY FOUNDATION LAGR 2604634363 0045 N 250 W LAGRANGE IN 46761 OCTAVIA YODER EXECUTIVE DIRECTOR 2604634363 2025-05-15 true true CASSIE J DUNN P02181011 2604369500 2025-06-10 2024 2025-03-06 01:10:19Z TONY BONTRAGER 0045 N 250 W LAGRANGE IN 46761 8630678 false X WWW.LCCF.NET X 1991 IN TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND SUPPORT COMMUNITY INITIATIVES TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. 8 8 6 70 0 2132697 6490725 1998 2103 829224 983614 801 1611 2964720 7478053 1023742 943233 0 238056 274026 0 36407 323099 340252 1584897 1557511 1379823 5920542 24417161 32229370 229238 261512 24187923 31967858 X THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND SUPPORT COMMUNITY INITIATIVES TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. false false 1012145 821483 2103 GRANTMAKING: THE LAGRANGE COUNTY COMMUNITY FOUNDATION'S UNRESTRICTED ENDOWMENT FUNDS AND FIELD OF INTEREST FUNDS RESPOND TO CHANGING NEEDS IN LAGRANGE COUNTY. THE COMMUNITY FOUNDATION DIRECTS GRANTS TO CHARITABLE PROJECTS THAT IMPROVE THE QUALITY OF LIFE IN LAGRANGE COUNTY IN ARTS AND CULTURE, HEALTH AND HUMAN SERVICES, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT AND RECREATION. THE COMMUNITY FOUNDATION'S GRANTS ADVISORY COMMITTEE REVIEWS APPLICATIONS AND MAKES FUNDING RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE COMMUNITY FOUNDATION ALSO AWARDS GRANTS TO NONPROFIT ORGANIZATIONS AS DIRECTED BY FUNDS ESTABLISHED BY COMMUNITY DONORS. (CONTINUED ON SCH O) 150007 121750 SCHOLARSHIPS: TOGETHER WITH LOCAL PHILANTHROPISTS, THE COMMUNITY FOUNDATION OFFERS SCHOLARSHIP OPPORTUNITIES FOR STUDENTS PURSUING POST-SECONDARY EDUCATION. SCHOLARSHIP RECIPIENTS ARE SELECTED THROUGH A COMPETITIVE APPLICATION PROCESS. THE SCHOLARSHIP ADVISORY COMMITTEE REVIEWS AND SCORES APPLICATIONS PER THE DONOR-ESTABLISHED CRITERIA. THE BOARD OF DIRECTORS HAS FINAL APPROVAL ON ALL SCHOLARSHIP AWARDS. 1162152 true true false false false true false false true true true false false false false 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 true true false false false true 5 0 true 6 true false false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false IN X OCTAVIA YODER 2604634363 0045 N 250 W LAGRANGE IN 46761 OCTAVIA YODER EXECUTIVE DI 40.00 X 94000 0 0 TONY BONTRAGER PRESIDENT 0.50 X X 0 0 0 RENEA BOOTS VICE PRESIDE 0.50 X X 0 0 0 RANDY ZIMMERLY SECRETARY 0.50 X X 0 0 0 LYNN WEAVER TREASURER 0.50 X X 0 0 0 TREVOR THAIN DIRECTOR 0.30 X 0 0 0 NEAL WOLHETER DIRECTOR 0.30 X 0 0 0 JAMES BLAKE DIRECTOR 0.30 X 0 0 0 YVONNE EASH DIRECTOR 0.30 X 0 0 0 94000 false false false 6490725 6490725 ADMINISTRATIVE FEES 561000 2103 2103 2103 694393 694393 1441846 1152625 289221 289221 289221 OTHER INCOME 900099 1611 1611 1611 7478053 3714 983614 821483 821483 121750 121750 94000 23500 61100 9400 153980 38495 102567 12918 6813 1703 4497 613 19233 4808 12694 1731 2826 2826 36420 36420 58920 58920 4166 4166 4501 4501 8302 2075 5397 830 37256 9314 24216 3726 22247 14460 5562 2225 12087 12087 8710 8710 13854 13854 6876 5157 1719 PROGRAM RELATED DISBURSE 119407 119407 SPONSORSHIPS 1750 1750 PROFESSIONAL MEMBERSHIPS 1700 1700 DONOR DEVELOPMENT 463 463 767 767 1557511 1162152 358952 36407 62941 28830 1984535 3337987 125000 4127500 5714 8201 110697 56604 64633 54093 21908089 24406510 266249 266249 24417161 32229370 28233 40193 201005 221319 229238 261512 X 8375540 9630585 15812383 22337273 24187923 31967858 24417161 32229370 5920542 1859393 X false true X true false X 407502 3474851 1641419 2132697 6490725 14147194 407502 3474851 1641419 2132697 6490725 14147194 6760687 7386507 367873 402645 427220 610199 694393 2502330 16649524 11160 0.44360 0.63490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 42661 1545853 true true false true X 21116240 663482 2083173 520142 23342753 18780032 193772 2568092 425656 21116240 22576728 650344 -3746816 700224 18780032 17558898 3271406 2162073 415649 22576728 16729233 186791 1407539 764665 17558898 0.33750 0.46100 0.20150 false false 110697 56604 54093 54093 X SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD FOR OTHERS CONSIST OF AMOUNTS ESTABLISHED AT THE FOUNDATION BY SEPARATE 501(C)(3) ORGANIZATIONS WHO SPECIFY THAT THE RESOURCE PROVIDER WILL BE THE BENEFICIARY OF THE INVESTMENT EARNINGS. THESE FUNDS ARE HELD IN ACCORDANCE WITH FASB ASC 958. SCHEDULE D, PAGE 2, PART V, LINE 4 THE COMMUNITY FOUNDATION'S ENDOWMENT FUNDS ARE INTENDED TO AWARD GRANTS TO CHARITABLE, EDUCATIONAL, OR SCIENTIFIC PROJECTS AND PURPOSES. PERMANENT ENDOWMENT FUNDS ARE INTENDED TO AWARD CHARITABLE GRANTS IN PERPETUITY. SCHEDULE D, PAGE 3, PART X THE EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2024 AND 2023, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION FILES RETURNS IN THE UNITED STATES FEDERAL JURISDICTION AND THE STATE OF INDIANA. WITH FEW EXCEPTIONS THE FOUNDATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) FOR YEARS BEFORE 2021. true CLOTHES & FOOD BASKET OF LAGRANGE COUNTY 413 S RAILROAD ST LAGRANGE IN 46761 351617581 501C3 6000 HEALTH & HUMAN SVCS ELIJAH HAVEN CRISIS INTERVENTION CENTER INC PO BOX 198 201 S DETROIT ST LAGRANGE IN 46761 351982355 501C3 17622 HEALTH & HUMAN SVCS HOWE MILITARY SCHOOL ALUMNI ASSOCIATION 8526 N PARK AVE INDIANAPOLIS IN 46240 237175471 501C3 20000 ARTS & CULTURE JUNIOR ACHIEVEMENT LAGRANGE COUNTY PO BOX 223 TOPEKA IN 46571 350922731 501C3 7735 OPERATING SUPPORT LAGRANGE COMMUNITIES YOUTH CENTERS PO BOX 168 LAGRANGE IN 46761 208190256 501C3 25000 YOUTH LAGRANGE COUNTY ARTS 411 S SHERMAN ST LAGRANGE IN 46761 932060937 501C3 18473 ARTS & CULTURE LAGRANGE COUNTY AUDITOR 114 W MICHIGAN ST LAGRANGE IN 46761 356000167 GOV 41671 OPERATING SUPPORT LAGRANGE COUNTY DEPARTMENT OF PARKS & RECREATION 0505 W 700 S WOLCOTTVILLE IN 46795 356000167 GOV 12500 COMMUNITY DEVELOP LAGRANGE COUNTY ECONOMIC DEVELOP CORP 513 W CENTRAL AVE LAGRANGE IN 46761 800309463 501C3 8118 EDUCATION LAGRANGE COUNTY HOPE 5055 S 050 W LAGRANGE IN 46761 920628852 501C3 40641 HEALTH & HUMAN SVCS LAKELAND SCHOOL CORPORATION 0825 E 075 N LAGRANGE IN 46761 351067769 GOV 5532 EDUCATION LIMA TOWNSHIP PO BOX 296 0175 W STATE ROAD 120 HOWE IN 46746 351591215 GOV 10000 COMMUNITY DEVELOP MENNO-HOF PO BOX 701 510 S VAN BUREN ST SHIPSHEWANA IN 46565 311135810 501C3 15100 OPERATING SUPPORT NORTHEASTERN INDIANA CASA PO BOX 111 ALBION IN 46701 352019598 501C3 24000 HEALTH & HUMAN SVCS STROH VOLUNTEER FIRE DEPARTMENT PO BOX 201 STROH IN 46789 351699940 501C3 24557 HEALTH & HUMAN SVCS THE FARM PLACE INC PO BOX 76 LAGRANGE IN 46761 814767776 501C3 25000 HEALTH & HUMAN SVCS WESTVIEW WARRIOR YOUTH BASEBALL PO BOX 814 SHIPSHEWANA IN 46565 454967424 501C3 401000 RECREATION 17 SCHOLARSHIPS 66 121750 SCHEDULE I, PAGE 4, PART IV LAGRANGE COUNTY COMMUNITY FOUNDATION MANAGES THE COMMUNITY IMPACT GRANTS, A COMPETITIVE GRANTMAKING PROGRAM WHICH PROVIDES FUNDING TO NOT-FOR-PROFIT 501(C)(3) ORGANIZATIONS SERVING LAGRANGE COUNTY AND GOVERNMENT ORGANIZATIONS, SUCH AS PARKS, SCHOOLS, LIBRARIES, ETC. GRANTS ARE PROVIDED FOR PROJECT EXPENSES, CAPITAL EXPENDITURES, CAPACITY BUILDING, PROGRAMMING EXPENSES AND OPERATIONAL EXPENSES. FUNDING AREAS OF INTEREST INCLUDE: ARTS AND CULTURE, COMMUNITY DEVELOPMENT, EDUCATION, ENVIRONMENT, HEALTH AND HUMAN SERVICES AND RECREATION. THE GRANTS ADVISORY COMMITTEE REVIEWS APPLICATIONS AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THE FINAL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO DISCUSS COMMUNITY NEEDS AND ISSUES; SOMETIMES THESE DISCUSSIONS BECOME THE BASIS FOR A PROACTIVE GRANT THAT DOES NOT INCLUDE THE GRANTS ADVISORY COMMITTEE. COMMUNITY IMPACT GRANT RECIPIENTS ARE REQUIRED TO SIGN A GRANT AGREEMENT AND TO SUBMIT A FINAL GRANT REPORT AT THE CONCLUSION OF THE PROJECT, EXPLAINING HOW GRANT FUNDS WERE USED. IF THE GRANTEE WANTS TO USE FUNDS DIFFERENTLY THAN WERE PRESENTED IN THE GRANT AGREEMENT, THEY MUST REQUEST A GRANT MODIFICATION. IF THE GRANT IS USED DIFFERENTLY THAN ITS INTENDED USE, THE FOUNDATION HAS THE POWER TO REQUEST A FULL REFUND OF THE GRANT. FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE LAGRANGE COUNTY COMMUNITY FOUNDATION IS TO INSPIRE AND SUSTAIN GENEROSITY, LEADERSHIP AND SERVICE. WE CONNECT DONORS TO CHARITABLE CAUSES, AWARD GRANTS AND SCHOLARSHIPS, AND SUPPORT COMMUNITY INITIATIVES TO ENHANCE THE QUALITY OF LIFE IN LAGRANGE COUNTY. FORM 990, PART III LAGRANGE COUNTY COMMUNITY FOUNDATION MANAGES THE COMMUNITY IMPACT GRANTS PROGRAM, A COMPETITIVE GRANT AWARD OPPORTUNITY WHICH PROVIDES FUNDING TO 501(C)(3) ORGANIZATIONS SERVING LAGRANGE COUNTY. ELIGIBLE ORGANIZATIONS ALSO INCLUDE GOVERNMENT ORGANIZATIONS, SUCH AS PARKS, SCHOOLS AND LIBRARIES. GRANTS CAN BE USED FOR PROJECT EXPENSES, CAPITAL EXPENDITURES, CAPACITY BUILDING NEEDS, EQUIPMENT, PROGRAM EXPENSES AND OPERATIONAL EXPENSES. THE GRANTS ADVISORY COMMITTEE REVIEWS APPLICATIONS AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS. FINAL DECISIONS ARE MADE BY THE BOARD. THE BOARD ALSO REVIEWS COMMUNITY NEEDS AND ISSUES; THEY MAY AWARD A GRANT PROACTIVELY WITHOUT A RECOMMENDATION BY THE GRANTS ADVISORY COMMITTEE. COMMUNITY IMPACT GRANT RECIPIENTS MUST SIGN A GRANT AGREEMENT AND SUBMIT A FINAL GRANT REPORT AT THE PROJECT'S END. IF THE GRANTEE WANTS TO USE FUNDS DIFFERENTLY THAN PRESENTED IN THE GRANT AGREEMENT, THEY MUST REQUEST A MODIFICATION. IF THE GRANT IS USED DIFFERENTLY THAN ITS INTENDED USE, THE FOUNDATION HAS THE POWER TO REQUEST A FULL REFUND OF THE GRANT. FORM 990, PAGE 6, PART VI, LINE 11B WHEN THE DRAFT COPY IS RECEIVED FROM THE CPA FIRM, THE FOUNDATION'S OFFICE STAFF FORWARDS A COPY TO THE AUDIT COMMITTEE FOR REVIEW. THE AUDIT COMMITTEE IS COMPRISED OF THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE AND A LOCAL CPA, WHO IS NOT ON THE BOARD OF DIRECTORS AND HAS NO RELATIONSHIP WITH THE FOUNDATION, OTHER THAN VOLUNTEERING TO SERVE ON THE AUDIT COMMITTEE. THESE INDIVIDUALS MAY CONTACT THE CPA DIRECTLY WITH QUESTIONS. THE AUDIT COMMITTEE SUBMITS A VERBAL REPORT TO THE EXECUTIVE DIRECTOR, WHO SHARES THE REPORT WITH THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD FOR THEIR APPROVAL. THE BOARD ALSO RECEIVES A COPY OF THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST POLICY ANNUALLY. ADDITIONALLY, THEY ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE STATEMENT THAT ENUMERATES ALL PROFESSIONAL AND PERSONAL AFFILIATIONS TO ANY/ALL ORGANIZATIONS. THE OFFICE MANAGER REVIEWS THE SIGNED STATEMENTS. IF THERE IS A CONFLICT, THE MEMBER(S) ABSTAIN FROM VOTING. ALL OF THIS IS DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15A THE STAFF GATHERS PRIOR OR CURRENT YEAR (WHICHEVER IS AVAILABLE OR MOST CURRENT) INFORMATION FROM THE FOLLOWING: (1) COMPENSATION SUMMARY FOR INDIANA COMMUNITY FOUNDATIONS FROM INDIANA PHILANTHROPY ALLIANCE, (2) COUNCIL OF FOUNDATIONS GRANTMAKERS SALARY AND BENEFIT REPORT, (3) INDIANA DEPARTMENT OF WORKFORCE DEVELOPMENT OCCUPATIONS & STARTING WAGES REPORT AND INDIANA ECONOMIC GROWTH REGION AND (4) NORTHEAST INDIANA COMMUNITY FOUNDATION REGION OF 11 COUNTIES DO A REGIONAL SURVEY OF SALARIES AND BENEFITS OF ALL STAFF. THIS REPORT IS NOT DONE EVERY YEAR, BUT WHEN AVAILABLE IS VERY USEFUL. THE PRECEDING DOCUMENTATION IS PRESENTED TO THE EXECUTIVE COMMITTEE ALONG WITH THE PROPOSED BUDGET. THE COMMITTEE REVIEWS THE DATA AND MAKES A RECOMMENDATION TO THE INDEPENDENT BOARD AND THE INDEPENDENT BOARD APPROVES/REJECTS THE PROPOSALS. A COPY OF THE BOARD MINUTES, COMPENSATION SUMMARY REPORTS AND PROPOSED BUDGET (WITH SALARY PROPOSAL) ARE KEPT FOR RECORDS. FORM 990, PAGE 6, PART VI, LINE 19 LAGRANGE COUNTY COMMUNITY FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IMMEDIATELY UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. ADDITIONALLY, THE FINANCIAL INFORMATION IS MADE AVAILABLE IN ITS ANNUAL REPORT, WHICH IS DISTRIBUTED TO THE PUBLIC BY MAIL, ELECTRONICALLY AND MADE AVAILABLE ON THE FOUNDATION'S WEBSITE. LCCF SUPPORT ORG INC 0045 N 250 W LAGRANGE IN 46761 371502210 SUPPORT IN 501C3 12B LAGRANGE true false false false false false false false false false false false false false true false false false false false