2014-08-15T14:33:47-05:00 2013-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2013-01-01 356019016 COMMUNITY FOUNDATION OF WABASH COUNTY INC COMM 2609824824 PO BOX 7 NORTH MANCHESTER IN 46962 CINDY SEITZ TREASURER 2609824824 2014-08-11 true PATRICK W BURKEY P00444925 7652847554 2014-08-11 2013 2015-11-30 17:44:51Z STEVEN HENTGEN PO BOX 7 NORTH MANCHESTER IN 46962 13500948 false X WWW.CFWABASH.COM X 1954 IN THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. 16 14 6 29 0 781775 814011 222558 234805 1113561 1312778 3795 4250 2121689 2365844 1036107 921077 0 165328 204336 0 16128 429984 474936 1631419 1600349 490270 765495 31474782 33642815 2124935 2203407 29349847 31439408 X THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. false false 99679 99679 THE COMMUNITY FOUNDATION ACCEPTS GRANT APPLICATIONS FROM AREA ORGANIZATIONS THREE TIMES A YEAR AND AT ITS DISCRETION WITHOUT ADVICE OR RECOMMENDATIONS FROM A DONOR, OR ANY PERSONS DESIGNATED BY THE DONOR(S), AWARDS GRANTS FOR CHARITABLE PURPOSES WHICH ENRICH LIFE IN WABASH COUNTY BY RESPONDING TO EMERGING AND CHANGING NEEDS AND BY SUSTAINING EXISTING ORGANIZATIONS AND INSTITUTIONS IN SUPPORT OF ARTS AND CULTURE, COMMUNITY AND CIVIC DEVELOPMENT, HEALTH AND HUMAN SERVICES, EDUCATION, RECREATION, AND THE ENVIRONMENT. 87114 87114 THE COMMUNITY FOUNDATION PROVIDES GRANTS TO INDIVIDUALS IN THE FORM OF SCHOLARSHIPS. WE ALSO PROVIDE ASSISTANCE TO INDIVIDUALS FOR BASIC NEEDS DURING A TIME OF FINANCIAL CRISIS BROUGHT ON BY A MEDICAL CONDITION. THE COMMUNITY FOUNDATION ALSO MAKES GRANTS FROM FIELD OF INTEREST ENDOWMENTS, WHICH PROVIDE SUPPORT FOR SPECIFIED CHARITABLE PURPOSES. GRANTS ARE MADE WITH AND WITHOUT ADVICE OR RECOMMENDATIONS FROM THE DONOR OR ANY PERSON DESIGNATED BY THE DONOR. 769157 734284 THE COMMUNITY FOUNDATION GRANTS TO SPECIFIED PUBLIC CHARITIES AS NAMED BY DONORS OF DESIGNATED ENDOWMENTS. DESIGNATED ENDOWMENTS PROVIDE FINANCIAL SUPPORT IN PERPETUITY TO ORGANIZATIONS WHOSE MISSIONS INCLUDE THE ADVANCEMENT OF HEALTH AND HUMAN SERVICES, EDUCATION, FITNESS AND RECREATION, ARTS AND CULTURE, COMMUNITY AND CIVIC DEVELOPMENT, AND THE ENVIRONMENT. 955950 true true false false false true false true false true true false false false true true true false false false false false false false false false false true true false false false false false false false true false true false false false false false false false false true 4 0 true 6 true false false false false false false false false false false false false false X 16 14 true false false false false false false true true false false true true true true true true true false false IN X X X PATTY GRANT 2609824824 PO BOX 7 NORTH MANCHESTER IN 46962 PATTY GRANT EXECUTIVE DI 40.00 X X 67464 0 0 STEVE HENTGEN PRESIDENT 3.00 X X 0 0 0 CHRIS GARBER VICE PRESIDE 2.00 X X 0 0 0 ALLEN MIRACLE SECRETARY 2.00 X X 0 0 0 CINDY SEITZ TREASURER 2.00 X X 0 0 0 DICK DUBOIS DIRECTOR 1.00 X 0 0 0 NICK FERRY DIRECTOR 1.00 X 0 0 0 CATHY GATCHEL DIRECTOR 1.00 X 0 0 0 JOE MESSER DIRECTOR 1.00 X 0 0 0 JOSH PETRUNIW DIRECTOR 1.00 X 0 0 0 AMY SULLIVAN DIRECTOR 1.00 X 0 0 0 DAVID MANN DIRECTOR 1.00 X 0 0 0 STAN LELAND DIRECTOR 1.00 X 0 0 0 JIM SMITH DIRECTOR 1.00 X 0 0 0 BRIAN HOWENSTINE DIRECTOR 1.00 X 0 0 0 MARK COPPLER DIRECTOR 1.00 X 0 0 0 67464 false false false 814011 78941 814011 ADMINISTRATIVE FEE INCOME 561000 234805 234805 234805 1072670 1072670 11375212 11135104 240108 240108 240108 MISCELLANEOUS REVENUE 4250 4250 4250 2365844 239055 1312778 833963 833963 87114 87114 67464 67464 114995 114995 7664 7664 14213 14213 234805 234805 31725 31725 103402 103402 16128 16128 6116 6116 11477 11477 5056 5056 3136 3136 3972 3972 MISCELLANEOUS EXPENSE 31737 31737 REPAIRS AND MAINTENANCE 18881 18881 DUES AND SUBSCRIPTIONS 8501 8501 1600349 955950 628271 16128 1789248 995895 1500 2886 3060 17212 8227 12121 8985 29618397 32621286 34457 4200 16173 9389 31474782 33642815 8953 9378 158119 45189 1957863 2148840 2124935 2203407 X 1509966 907987 2804784 5039389 25035097 25492032 29349847 31439408 31474782 33642815 X 765495 1658487 -334421 X false true X true false X 6466597 2645944 5185351 781775 814011 15893678 6466597 2645944 5185351 781775 814011 15893678 7792798 8100880 548342 703460 1008681 1041999 1072670 4375152 20268830 239055 0.39970 0.46250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23 351507 267767 2129004 true true 4200 X false 28839331 554487 2629243 663281 230224 232077 30897479 25414130 1340148 2895137 458466 133796 217822 28839331 26502899 467714 -298617 411460 612514 233892 25414130 24564029 665072 2433991 461973 455415 242805 26502899 17506379 6032806 2177056 587419 336007 228786 24564029 0.03000 0.86000 0.11000 false false 17212 8227 8985 8985 ASSETS HELD FOR OTHER AGENCIES 1373224 ANNUITIES PAYABLE 775616 2148840 X 3648758 1658487 -249024 1409463 2239295 126549 126549 2365844 1559197 1559197 41152 41152 1600349 SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION HOLDS TWO WORKS OF ART RECEIVED FROM A DONOR. THE ART IS DISPLAYED IN THE ORGANIZATION'S OFFICE FOR VISITING DONORS TO ENJOY. THE WORK OF ART WILL BE PRESERVED FOR FUTURE GENERATIONS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUNDS ARE INVESTED AND THE INCOME IS USED FOR THE PURPOSE OF PAYING GRANTS AND SCHOLARSHIPS. SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS THE INCOME TAX TOPIC OF THE FASB ASC. THE FOUNDATION NOW 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 FOUNDATION'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2010, 2011, AND 2012 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 SPLIT-INTEREST AGREEMENTS -249,024 SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE 126,549 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 41,152 true KOSCIUSKO CO 4-H COUNCIL 100 W CENTER ST RM 121 WARSAW IN 46580 352069680 501C3 6500 GENERAL SUPPORT LEARN MORE CENTER PO BOX 272 NORTH MANCHESTER IN 46962 264153548 501C3 68958 OPERATING SUPPORT LIVING WELL IN WABASH COUNTY 239 BOND STREET WABASH IN 46992 351514343 501C3 16000 GENERAL SUPPORT MAIN STREET INC PO BOX 26 NORTH MANCHESTER IN 46962 351799188 501C3 7387 TOWN IMPROVEMENT MANCHESTER COMMUNITY CHILD CARE 806 W SOUTH ST NORTH MANCHESTER IN 46962 351164197 501C3 5284 GEN SUPP/GOOD DEEDS NORTH MANCHESTER PUBLIC LIBRARY 405 N MARKET ST NORTH MANCHESTER IN 46962 356001970 78000 GENERAL SUPPORT OAKLAWN CEMETERY ASSOCIATION PO BOX 214 NORTH MANCHESTER IN 46962 350555750 501C3 12820 GENERAL SUPPORT SECOND HARVEST FOOD BANK 6621 OLD STATE ROAD 3 MUNCIE IN 47303 350868147 501C3 8000 TAILGATE PROGRAM WABASH COUNTY HOSPITAL FOUNDATION 710 NORTH EAST STREET WABASH IN 46992 351921445 501C3 5300 GENERAL SUPPORT YMCA 500 S CASS ST WABASH IN 46992 350733765 501C3 242350 GENERAL SUPPORT ZION EVANGELICAL LUTHERAN CHURCH 113 W MAIN ST NORTH MANCHESTER IN 46962 351393470 62000 GENERAL SUPPORT GRACE LUTHERAN CHURCH 203 EAST MAIN STREET SYRACUSE IN 46567 351606630 8000 GENERAL SUPPORT NORTH MANCHESTER CIVIC SYMPHONY SOC 102 N HEETER STREET NORTH MANCHESTER IN 46962 310940191 501C3 10080 GENERAL PURPOSE METROPOLITAN SCHOOL DISTRICT ADMIN 204 N 300 W WABASH IN 46992 356006873 13500 GENEARL PURPOSE MANCHESTER COMMUNITY SCHOOLS 404 WEST 9TH STREET NORTH MANCHESTER IN 46962 356007463 27538 GENERAL PURPOSE MANCHESTER UNIVERSITY 604 EAST COLLEGE AVE NORTH MANCHESTER IN 46962 350868127 501C3 11900 GENERAL SUPPORT HONEYWELL FOUNDATION 275 W MARKET ST WABASH IN 46992 350390706 501C3 6170 GEN SUPP/OUTREACH 12 5 SCHOLARSHIPS 69 58600 GOOD SAMARITAN GRANTS 44 28514 SCHEDULE I, PAGE 1, PART I, LINE 2 ORGANIZATIONS ARE REQUIRED TO SIGN AN AGREEMENT THAT STATES THEY WILL USE THE GRANT FOR CHARITABLE PURPOSES ONLY, AND FOR THE PURPOSE THEY STATED ON THEIR GRANT APPLICATION. UPON COMPLETION OF THEIR PROGRAM, ORGANIZATIONS ARE TO SUBMIT A FINAL REPORT THAT DOCUMENTS WHAT THE FUNDS WERE USED FOR AND ACCOUNTS FINANCIALLY FOR THE EXPENDITURE OF THOSE FUNDS. CHRIS GARBER OFFICER/BOARD 40639 SEE PART V false SCHEDULE L, PART V PART IV LINE 1D: CHRIS GARBER IS AN OFFICER AND BOARD MEMBER OF THE FOUNDATION. ALTHOUGH CHRIS GARBER WAS NOT COMPENSATED, HIS SIBLING, JULIE GARBER, IS AN EMPLOYEE OF THE FOUNDATION AND DID EARN COMPENSATION AS THE FOUNDATION'S PROGRAM DIRECTOR. X 7 78941 AVG. FAIR VALUE-GIFT DATE false true false FORM 990 - ORGANIZATION'S MISSION THE COMMUNITY FOUNDATION OF WABASH COUNTY SERVES THE CITIZENS OF WABASH COUNTY BY IMPLEMENTING THEIR CHARITABLE ASPIRATIONS, MAKING GRANTS, INVESTING AND SAFEGUARDING CHARITABLE ASSETS, PROVIDING INFORMATION REGARDING CHARITABLE ENDEAVORS, AND CONVENING CITIZENS AND LINKING RESOURCES TO ADDRESS ISSUES CONFRONTING OUR SHARED LIVES. FORM 990, PAGE 6, PART VI, LINE 2 PATTY GRANT MANCHESTER UNIVERSITY EXEC. DIR. TRUSTEE TRUSTEE OF UNIVERSITY CHRIS GARBER MANCHESTER UNIVERSITY VICE PRES. EMPLOYEE EMPLOYEE OF UNIVERSITY CINDY SEITZ MANCHESTER UNIVERSITY TREASURER EMPLOYEE EMPLOYEE OF UNIVERSITY JOE MESSER MANCHESTER UNIVERSITY DIRECTOR EMPLOYEE EMPLOYEE OF UNIVERSITY FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT A DESIGNATED MEETING FOR REVIEW AND APPROVAL PRIOR TO MAILING. FORM 990, PAGE 6, PART VI, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS WHO SERVE ON COMMUNITY FOUNDATION COMMITTEES REVIEW THE FOUNDATION'S CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TERM THAT THEY SERVE. THE MEMBERS SIGN A DECLARATION ACKNOWLEDGING RECEIPT AND COMPLIANCE WITH THE POLICY. WHEN A CONFLICT ARISES, THE PERSON WITH THE CONFLICT DISCLOSES SAID CONFLICT AND IT IS NOTED IN THE MEETING MINUTES. THE PERSON WITH THE CONFLICT MAY NOT VOTE OR PARTICIPATE IN FURTHER DISCUSSIONS ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD CHAIR AND APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 COMMUNITY FOUNDATION OF WABASH COUNTY, 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, FINANCIAL INFORMATION IS MADE AVAILABLE IN ITS ANNUAL REPORT WHICH IS WIDELY DISTRIBUTED TO THE PUBLIC VIA MAILINGS AND OTHER MEANS OF DISBURSEMENT, AS WELL AS ON THE FOUNDATION'S WEBSITE. THE FOUNDATION'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. A LINK TO WWW.GUIDESTAR.ORG IS ON THE FOUNDATION'S WEBSITE. ALL INFORMATION IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -249,024 AGENCY FUND REVENUE -126,549 AGENCY FUND EXPENSES 41,152