2013-08-09T14:13:01-05:00 2012-12-31 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2012-01-01 356019016 COMMUNITY FOUNDATION OF WABASH COUNTY INC COMM 2609824824 PO BOX 7 NORTH MANCHESTER IN 46962 STEVEN HENTGEN 2609824824 2013-08-02 true PATRICK W BURKEY 7652847554 2013-08-02 2012 2016-02-24 21:20:13Z STEVEN HENTGEN PO BOX 7 NORTH MANCHESTER IN 46962 5643732 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. 12 12 4 29 0 5185351 781775 203286 222558 1611154 1113561 8860 3795 7008651 2121689 5226598 1036107 0 172160 165328 0 13094 423957 429984 5822715 1631419 1185936 490270 29131743 31474782 2030518 2124935 27101225 29349847 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 104690 104690 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. 68078 68078 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. 870607 863339 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. 1043375 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 false true true false false false false false false false false true 3 0 true 4 true false false false false false false false false false false false false false X 12 12 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 STEVE HENTGEN 3.00 X X 0 0 0 CHRIS GARBER 2.00 X X 0 0 0 ALLEN MIRACLE 2.00 X X 0 0 0 CINDY SEITZ 2.00 X X 0 0 0 DICK DUBOIS 1.00 X 0 0 0 NICK FERRY 1.00 X 0 0 0 CATHY GATCHEL 1.00 X 0 0 0 JOE MESSER 1.00 X 0 0 0 LOLA SMITH 1.00 X 0 0 0 AMY SULLIVAN 1.00 X 0 0 0 DAVID MANN 1.00 X 0 0 0 DAVID MCFADDEN 1.00 X 0 0 0 PATTY GRANT 40.00 X 68031 0 0 68031 false false false 781775 99241 781775 ADMINISTRATIVE FEE INCOME 561000 222558 222558 222558 1041999 1041999 3593605 3522043 71562 71562 71562 MISCELLANEOUS REVENUE 3795 3795 3795 2121689 226353 1113561 975083 975083 61024 61024 68031 68031 82090 82090 3518 3518 11689 11689 222558 222558 35181 35181 97922 97922 13094 13094 4548 4548 11663 11663 9219 9219 2562 2562 3317 3317 REPAIRS AND MAINTENANCE 17031 17031 DUES AND SUBSCRIPTIONS 8183 8183 MISCELLANEOUS EXPENSE 3480 3480 SPECIAL EVENTS 1226 1226 1631419 1043375 574950 13094 4002197 1789248 1500 2341 2886 17212 5091 9325 12121 25098349 29618397 4200 34457 15331 16173 29131743 31474782 7377 8953 167949 158119 1855192 1957863 2030518 2124935 X -634238 1509966 4004509 2804784 23730954 25035097 27101225 29349847 29131743 31474782 X 490270 1946001 -187649 X false true X true false X 2708110 6466597 2645944 5185351 781775 17787777 2708110 6466597 2645944 5185351 781775 17787777 7619566 10168211 893972 548342 703460 1008681 1041999 4196454 21984231 226353 0.46250 0.51290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19 499163 85012 2589421 true true 4200 X false 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 21908912 2698781 -5295104 1535522 93693 176995 17506379 0.01000 0.91000 0.08000 false false 17212 5091 12121 12121 ASSETS HELD FOR OTHER AGENCIES 1216871 ANNUITIES PAYABLE 740992 1957863 X 3837177 1946001 -160432 1785569 2051608 70081 70081 2121689 1588555 1588555 42864 42864 1631419 COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION HOLDS A WORD 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. INTENDED USES FOR ENDOWMENT FUNDS 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. LIABILITY UNDER FIN 48 FOOTNOTE 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 2009, 2010, AND 2011 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. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -160,432 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B AGENCY FUND REVENUE 70,081 EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 42,864 true FIELD OF DREAMS INC 500 SOUTH CASS STREET WABASH IN 46992 351911198 501C3 19000 WINTERIZE FIELD HONEYWELL FOUNDATION 275 W MARKET ST WABASH IN 46992 350390706 501C3 25447 GEN SUPP/OUTREACH KOSCIUSKO CO 4-H COUNCIL 100 W CENTER ST RM 121 WARSAW IN 46580 352069680 501C3 11064 GENERAL SUPPORT LEARN MORE CENTER PO BOX 272 NORTH MANCHESTER IN 46962 264153548 501C3 47806 SUPPORT LIVING WELL IN WABASH COUNTY PO BOX 447 WABASH IN 46992 351514343 501C3 19232 GEN SUPP/GOOD DEEDS MAIN STREET INC PO BOX 26 NORTH MANCHESTER IN 46962 351799188 501C3 16127 TOWN IMPROVEMENT MANCHESTER COMMUNITY CHILD CARE 806 W SOUTH ST NORTH MANCHESTER IN 46962 351164197 501C3 5880 GEN SUPP/GOOD DEEDS MANCHESTER RECREATION ASSOCIATION PO BOX 281 NORTH MANCHESTER IN 46962 352182345 501C3 19490 MAINTENANCE MCS-MANCHESTER COMMUNITY SCHOOLS 404 W 9TH ST NORTH MANCHESTER IN 46962 356007463 GOV 5377 GENERAL SUPPORT NORTH MANCHESTER HISTORICAL SOCIETY PO BOX 361 NORTH MANCHESTER IN 46962 351434591 501C3 5078 GENERAL SUPPORT NORTH MANCHESTER PUBLIC LIBRARY 405 N MARKET ST NORTH MANCHESTER IN 46962 356001970 80000 GENERAL SUPPORT OAKLAWN CEMETERY ASSOCIATION PO BOX 214 NORTH MANCHESTER IN 46962 350555750 501C3 13284 GENERAL SUPPORT PEABODY RETIREMENT COMMUNITY 400 W 7TH ST NORTH MANCHESTER IN 46962 310994072 6373 GENERAL SUPPORT SECOND HARVEST FOOD BANK 6621 OLD STATE ROAD 3 MUNCIE IN 47303 350868147 501C3 9500 TAILGATE PROGRAM TOWN OF NORTH MANCHESTER 101 EAST MAIN STREET NORTH MANCHESTER IN 46992 356001144 GOV 301628 DOWNTOWN/AQUATIC WABASH COUNTY HOSPITAL FOUNDATION PO BOX 548 WABASH IN 46992 351921445 501C3 10402 GENERAL SUPPORT WCS - WABASH CITY SCHOOLS PO BOX 744 WABASH IN 46992 351880710 GOV 7459 BEGINDERGARTEN YMCA 500 S CASS ST WABASH IN 46992 350733765 501C3 185832 GENERAL SUPPORT ZION EVANGELICAL LUTHERAN CHURCH 113 W MAIN ST NORTH MANCHESTER IN 46962 351393470 29573 GENERAL SUPPORT 16 3 SCHOLARSHIPS 68 52500 GOOD SAMARITAN GRANTS 26 8524 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES 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. PATTY GRANT EXEC. DIRECTOR 8400 SEE PART V false ADDITIONAL INFORMATION SCHEDULE L PART V PART IV LINE 1D THE FOUNDATION LEASES ITS OFFICE SPACE FROM THE STRAUSS FAMILY PARTNERSHIP PATTY GRANT IS A PARTNER IN THE PARTNERSHIP X 3 99241 AVG. FAIR VALUE-GIFT DATE false true false ORGANIZATION'S MISSION 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. RELATED PARTY INFORMATION AMONG OFFICERS 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 ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION 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. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -160,432 AGENCY FUND REVENUE -70,081 AGENCY FUND EXPENSES 42,864 OTHER CHANGES IN NET ASSETS EXPLANATION FORM 990, PART XI, LINE 9 THE OTHER CHANGES IN NET ASSETS INCLUDES THE REVENUE AND EXPENSES RELATED TO FASB ASC-958-20-15 AGENCY FUNDS.