2012-08-15T09:15:46-00:00 2011-12-31 Estep Burkey Simmons LLC PO Box 42 Muncie IN 473080042 990 2011-01-01 356019016 Community Foundation of Wabash County Inc COMM 2609824824 PO Box 7 North Manchester IN 46962 Steven Hentgen 2012-08-15 true Patrick Burkey 7652847554 2012-08-15 2011 2016-02-24 21:20:13Z Steven Hentgen PO Box 7 North Manchester IN 46962 20370386 false X www.cfwabash.com X 1954 IN To serve 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. 14 14 7 29 0 2645944 5185351 214181 203286 1302393 1611154 13352 8860 4175870 7008651 2131069 5226598 0 145931 172160 0 9348 444212 423957 2721212 5822715 1454658 1185936 30227181 29131743 2247460 2030518 27979721 27101225 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 121088 121088 4710 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 donors, 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. 258435 258435 10052 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. 4847075 4847075 188524 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. 5226598 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 false true 1 0 true 7 true false false false false false false false false false false X 14 14 false 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 Emily Boardman 002.00 X 0 0 0 Dick Dubois 002.00 X 0 0 0 Nick Ferry 002.00 X 0 0 0 Steve Ford 002.00 X 0 0 0 Chris Garber 002.00 X X 0 0 0 Cathy Gatchel 002.00 X 0 0 0 Steven Hentgen 002.00 X X 0 0 0 Bonnie Ingraham 002.00 X X 0 0 0 David Mann 002.00 X 0 0 0 David McFadden 002.00 X X 0 0 0 Allen Miracle 002.00 X 0 0 0 Cindy Seitz 002.00 X 0 0 0 Lola Smith 002.00 X 0 0 0 Patty Grant 040.00 X X 19842 0 0 Sally Benson 040.00 X 57690 0 0 77532 false false false 5185351 92338 5185351 Administrative Fee 561000 203286 203286 203286 1008681 1008681 13964208 13361735 602473 602473 602473 Miscellaneous Revenue 900099 8860 8860 8860 7008651 212146 1611154 5162576 5162576 64022 64022 0 0 77532 77532 0 77702 77702 0 7139 7139 9787 9787 0 0 32508 32508 0 87374 87374 0 9348 9348 10137 10137 0 0 8239 8239 13530 13530 0 0 0 0 2371 2371 3721 3721 Repair and Maintenance 17199 17199 Administrative Fees 203276 203276 Special Events 4092 4092 Dues and Subscriptions 7786 7786 24376 24376 5822715 5226598 586769 9348 2488461 4002197 1118 2161 2341 11854 2529 6166 9325 27679214 25102549 50061 15331 30227181 29131743 42 2198 203530 167949 2043888 1860371 2247460 2030518 X -21008 -634238 4688705 4004509 23312024 23730954 27979721 27101225 30227181 29131743 X 1185936 -2064432 X false true true X false X 2956006 2708110 6466597 2645944 5185351 19962008 2956006 2708110 6466597 2645944 5185351 19962008 7422463 12539545 1331579 893972 548342 703460 1008681 4486034 24448042 0.51290 0.50100 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16 4818189 4593837 2191492 true true 4200 4200 X false 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 0.02000 0.97000 0.01000 false false 11854 2529 9325 9325 Accrued Payroll Liabilities 5179 Annuities Payable 750366 Assets Held for Other Agencies 1104826 1860371 7008651 5822715 1185936 -1937506 -126926 -2064432 -878496 4899245 -1937506 -68002 -2005508 6904753 103898 103898 7008651 5777741 5777741 44974 44974 5822715 V 4 The Organizations endowment funds are invested and the income is used for the purpose of paying grants and scholarships. X 2 FASB ASC 740 Fin 48 Footnote The Foundation follows the Income Tax topic of 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 Continued below... X 2 ...Continued from above benefit will be recorded. The Foundation has examined this issue and has determined there are no material contingent tax liabilities. XI 8 Change in value of split-interest agreements -68,002 Change in value of agency fund net assets -58,924 -126,926 XII 2d Change in value of split-interest agreements -68,002 XII 4b Agency FASB ASC 958 transactions included in revenue on Form 990 103,898 XIII 4b Agency FASB ASC 958 transactions included in functional expenses on Form 990 44,974 III 4 The Organization holds a work of art received from a donor. The art is displayed in the Organizations office for visiting donors to enjoy. The work of art will be preserved for future generations. true ARC of Wabash County PO Box 400 Wabash IN 46992 351095071 501c3 8950 Gen Supp./Shredding Christian Fellowship Church PO Box 61 N Manchester IN 46962 7980 General Support YMCA 500 S Cass St Wabash IN 46992 350733765 501c3 167620 Operating Assistance Honeywell Foundation 275 W Market St Wabash IN 46992 350390706 501c3 40070 Gen Supp./Education Kosciusko Co 4-H Council 100 W Center St Rm 121 Warsaw IN 46580 352069680 501c3 13940 Gen. Supp./Auction Kosciusko Co Animal Shelter PO Box 1906 Warsaw IN 46581 351782336 11120 Operating Assistance Learn More Center PO Box 272 N Manchester IN 46962 264153548 501c3 67200 Program Support Zion Evangelical Lutheran Church 113 W Main St N Manchester IN 46962 351393470 90701 Building Steeple Wabash Co Council on Aging PO Box 447 Wabash IN 46992 351514343 501c3 12615 Adult Prog./Gen. Supp. Manchester College 604 E College Ave N Manchester IN 46962 350868127 501c3 25694 Scholarships/Supp. Manchester Community Child Care 806 W South St N Manchester IN 46962 351164197 501c3 9428 Conference/Supp. Manchester Fellowship of Churches 108 S Mill St N Manchester IN 46962 351794926 501c3 5250 Food Pantry Storage MCS-Manchester Community Schools 404 W 9th St N Manchester IN 46962 356007463 11355 Prof. Dev./Gen. Supp. Town of North Manchester 101 E Main St N Manchester IN 46962 356001144 4400807 Pub. Aquatic/Fitness Center North Manchester Symphony Society PO Box 281 N Manchester IN 46962 310940191 501c3 16580 Concert/Gen. Supp. North Manchester Historical Society PO Box 361 N Manchester IN 46962 351434591 501c3 7623 Op. Assist./Curtain North Manchester Public Library 405 N Market St N Manchester IN 46962 356001970 80000 Operating Assistance Oaklawn Cemetery Association PO Box 214 N Manchester IN 46962 350555750 501c13 13440 General Support Peabody Retirement Community 400 W 7th St N Manchester IN 46962 310994072 501c3 6440 General Support Reach Food Pantry 207 Rivercove Ln N Manchester IN 46962 351794926 501c3 7980 Operating Assistance Second Harvest Food Bank 6621 Old State Rd 3 Muncie IN 47303 311111795 501c3 14000 Tailgate Program Wabash County Historical Museum 36 E Market Wabash IN 46992 352087230 501c3 6360 General Support Wabash County Hospital Foundation PO Box 548 Wabash IN 46992 351921445 501c3 29785 Free Medical Clinic Wabash Friends Church 3563 S State Rd 13 Wabash IN 46962 356046502 8650 General Support White's Residential & Family Services 5233 S 50 E Wabash IN 46992 350883520 501c3 6560 Operating Assistance 18 7 Scholarships 101 64022 I 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 Interim Exec Dir / Director 8400 See Part V false IV 1d The Foundation leases its office space from the Strauss Family Partnership. Patty Grant is a partner in the partnership. X 6 92338 Fair Market Value -Date of Gift false true false Form 990 Part VI 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 Part VI 12c Members of the Board of Directors and members who serve on Community Foundation committees review the Foundations 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 Part VI 15a The Executive Directors compensation is reviewed by the Board Chair and approved by the Executive Committee. Form 990 Part VI 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 Foundations 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 Foundations website. The Foundations Form 990 is available online at www.guidestar.org. A link to www.guidestar.org is on the Foundations website. All information is also immediately available upon request through the Foundations office. Form 990 Part XI 5 Unrealized losses -2,022,132 Change in value of split-interest agreements -68,002 Change in FASB ASC 958 agency fund net assets 25,702 -2,064,432 Form 990 Part VI Section B 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 Part VI Section B Line 12c Members of the Board of Directors and members who serve on Community Foundation committees review the Foundations 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 Part VI Section B Line 15a The Executive Directors compensation is reviewed by the Board Chair and approved by the Executive Committee. Form 990 Part VI Section C 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 Foundations 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 Foundations website. The Foundations Form 990 is available online at www.guidestar.org. A link to www.guidestar.org is on the Foundations website. All information is also immediately available upon request through the Foundations office. Form 990 Part XI Line 5 Unrealized losses -2,022,132 Change in value of split-interest agreements -68,002 Change in FASB ASC 958 agency fund net assets 25,702 -2,064,432