2015-11-05T02:21:08-00:00 2014-12-31 Laura J MacDonald CPA Inc 135 North Broadway Medina OH 44256 990 2014-01-01 341801905 Community Fund Management Foundation Inc COMM 2167364540 14955 Sprague Road Suite 290 Strongsville OH 44136 Amanda Buzo Exective Director 2015-11-05 true Laura J MacDonald CPA 3307221944 2015-11-05 2014 2016-03-07 17:11:31Z Amanda Buzo Executive Director 14955 Sprague Road Suite 290 Strongsville OH 44136 893234 false X www.cfmf.org X 1993 OH Community Fund Management Foundation, Inc. is a non-profit organization created to develop and make available trust vehicles, education, and related services for disabled individuals and their families. 10 10 7 0 195437 246472 582834 633012 434351 13348 3378 402 1216000 893234 141981 0 0 358183 365565 0 0 259137 243819 759301 609384 456699 283850 3029740 3267154 146244 22523 2883496 3244631 Community Fund Management Foundation, Inc. is a non-profit organization created to develop and make available trust vehicles, education, and related services that help enable individuals with disabilities to use private funds to enhance their quality of life while attempting to safeguard their eligibility for governmental benefits. false false 521940 633012 Community Fund Management Foundation the Foundation establishes and administers several types of trusts, educational programs and related services for Ohio residents with disabilities. During the year ended December 31, 2014, a total of 254 new trusts were established for clients. As of December 31, 2014, the Foundation had set up, and was administering, a total of 2,784 trusts for clients. 521940 true true false false false false false false false true true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 7 true false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false X X Amanda Buzo 2167364540 14955 Sprague Road Suite 290 Strongsville OH 44136 Louis B Geneva Esq Chairperson 002.00 X X 0 0 0 Kevin A Craine Esq Vice-Chairperson 002.00 X X 0 0 0 Richard B Dusterberg Esq Treasurer 002.00 X X 0 0 0 Dee Zeffiro-Krenisky EdD Secretary 002.00 X X 0 0 0 Norman Bresky Member 001.00 X 0 0 0 Philip S Kaufmann Esq Member 001.00 X 0 0 0 Laura Mathews Member 001.00 X 0 0 0 Kelly Petty Member 001.00 X 0 0 0 Nirakar Thakur Esq Member 001.00 X 0 0 0 Frances Elliott Ulrich EdD Member 001.00 X 0 0 0 Michael A Donzella EdD Director Emeriti 001.00 X 0 0 0 Stephen McPeake Director Emeriti 001.00 X 0 0 0 Karen Ausprunk Executive Director 040.00 X 76491 0 2295 76491 2295 false false false 246472 246472 Set-up Fees 525920 258250 258250 Annual Trust Fees 525920 374762 374762 633012 54008 54008 -572 -40088 -572 -40660 -40660 Miscellaneous 525920 402 402 402 893234 633414 13348 0 0 0 0 78786 69743 9043 0 252737 224131 28606 6403 5879 524 0 27639 24571 3068 0 14844 14844 23770 23770 0 0 10440 10440 0 70211 61786 8425 0 0 40501 35641 4860 35305 31068 4237 0 0 0 0 11781 10367 1414 3636 1818 1818 Trustee fees 19336 19336 13995 12316 1679 609384 521940 87444 0 296096 288042 266733 339954 92962 15732 1903 2109 83382 51600 41546 31782 363790 413522 1963659 2172962 3051 3051 3029740 3267154 146244 22523 146244 22523 X 2883496 3244631 2883496 3244631 3029740 3267154 283850 77285 X false true X true false X 0 0.00000 26594 256847 232481 195437 246472 957831 441916 491468 537281 582834 633012 2686511 468510 748315 769762 778271 879484 3644342 3644342 36828 35463 54857 434351 13348 574847 0 36828 35463 54857 434351 13348 574847 0 192 873 1000 3378 402 5845 505530 784651 825619 1216000 893234 4225034 0.86260 0.87240 0.13610 0.12630 X Part III Section B Line 12 Other Income 2010 - 192, 2011 - 873, 2012 - 1,000, 2013 - 3,378, 2014 - 402 Total 5,845 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2334362 246472 24986 19336 2586484 1981400 195187 232775 75000 2334362 1620214 231431 167255 37500 1981400 1396201 255847 -31834 1620214 1264912 25595 105694 1396201 1.00000 false false 83382 51600 31782 31782 Financial derivatives and other financial products Closely-held equity interests Perpetual trust 2172962 F 2172962 Federal income taxes X 970519 77285 77285 893234 893234 609384 609384 609384 V 4 Funds held in the endowment account are restricted for the purpose of providing special assistance to disabled clients of the Foundation, as authorized by the Foundations Board of Directors. X 2 FIN 48 ASC 740 Footnote The Foundation has adopted the provisions of FASB ASC 740-10-25 that requires the disclosure of uncertain tax positions. There have been no interest or penalties recognized in the Statements of Financial Position or the Statements of Activities relating to uncertain tax positions. Additionally, no tax positions exist for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease during the next 12 months. The Foundation evaluates uncertain tax positions, if any, on a continual basis. Form 990, Part I, Line 1 Community Fund Management Foundation, Inc. is a non-profit organization created to develop and make available trust vehicles, education, and related services that help enable individuals with disabilities to use private funds to enhance their quality of life while attempting to safeguard their eligibility for governmental benefits. Form 990, Part VI, Section B, Line 11b Federal Form 990 is prepared by the Foundations independent auditor and is reviewed by the Foundations Executive Director and Accountant. After this review the Federal Form 990 is presented to the Board of Directors for approval prior to its being filed. Form 990, Part VI, Section B, Line 12c The Foundation provides all Board members with a copy of its Conflict of Interest policy annually. Board members are required to notify the Foundation of any conflicts they may have. Form 990, Part VI, Section B, Line 15 Compensation of the Executive Director and upper level management is approved by the Board of Directors and is typically based on wage comparability data and performance. Form 990, Part VI, Section C, Line 19 The Foundation makes its governing documents, conflict of interest policy and financial statements available to the public upon request.