2025-10-20T16:56:15-04:00 2024-12-31 043587095 ESTEP BURKEY SIMMONS LLC PO BOX 42 MUNCIE IN 473080042 990 2024-01-01 351992897 DEKALB COUNTY COMMUNITY FOUNDATION INC DEKA 2609250311 PO BOX 111 700 S MAIN STREET AUBURN IN 467060111 JIM SPARROW VICE PRESIDENT 2609250311 2025-09-25 true false THOMAS A ROBERTS P00997867 7652847554 2025-09-25 2024 2025-03-06 01:10:19Z TASHA EICHER PO BOX 111 700 S MAIN STREET AUBURN IN 46706 14595244 false X WWW.CFDEKALB.ORG X 1996 IN THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. 15 15 5 150 0 1239839 3584004 347785 423527 964342 1007866 144 0 2552110 5015397 1025127 2081923 0 298922 303718 0 21439 637357 682349 1961406 3067990 590704 1947407 25342823 28764168 2526943 2694975 22815880 26069193 THE COMMUNITY FOUNDATION OF DEKALB COUNTY PROMOTES COMMUNITY PHILANTHROPY BY OFFERING LOCAL CITIZENS THE OPPORTUNITY TO CREATE A CHARITABLE LEGACY THAT WILL SUSTAIN AND IMPROVE LIFE IN OUR COUNTY. false false 2026134 1851245 376600 GRANTING PROGRAM: THE COMMUNITY FOUNDATION OF DEKALB COUNTY, INC. IS PRIMARILY AN ASSET BUILDER AND GRANT MAKER. ITS GRANTING PROGRAM'S PURPOSE IS TO IMPROVE THE QUALITY OF LIFE IN DEKALB COUNTY, INDIANA. FUNDS ARE GRANTED OUT OF THE INCOME EARNED BY VARIOUS CHARITABLE ENDOWMENT FUNDS HELD BY THE FOUNDATION TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVICE DEKALB COUNTY. THE FOUNDATION ALSO GRANTS FROM SEVERAL NONPERMANENT FUNDS TO VARIOUS NONPROFIT ORGANIZATIONS THAT SERVE DEKALB COUNTY. IN 2024, OVER 225 GRANTS WERE AWARDED. SEE SCHEDULE I, PART II AND PART III, OF THIS FORM 990 FOR MORE INFORMATION. 252470 230678 46927 SCHOLARSHIP PROGRAM: SCHOLARSHIP GRANTING IS A LARGE PROGRAM OF THE COMMUNITY FOUNDATION OF DEKALB COUNTY. IN 2024, HIGH SCHOOL SENIORS FROM DEKALB COUNTY RECEIVED SCHOLARSHIP GRANTS FROM VARIOUS SCHOLARSHIP FUNDS HELD BY THE FOUNDATION FOR COLLEGE EDUCATION. SEE SCHEDULE I, PART III OF THIS FORM 990 FOR MORE INFORMATION. 2278604 true true false false false true false false false true true false false false true true false true false false false false false false false false false true true false false false false false false false false false true false false false true true false false false true 13 0 5 true false false false false false true true false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false IN X X MANDY HAYNES 2609250311 700 S MAIN ST AUBURN IN 46706 TASHA EICHER PRESIDENT 2.00 0.01 X X 0 0 0 JIM SPARROW VICE PRESIDE 2.00 0.01 X X 0 0 0 ANGIE HOLT TREASURER 2.00 0.01 X X 0 0 0 LORAINE HARTRANFT SECRETARY 2.00 0.01 X X 0 0 0 BARBARA OLENYIK MORROW ADVISOR 1.00 X 0 0 0 JUSTIN CLARK DIRECTOR 1.00 X 0 0 0 BECKY HEFTY DIRECTOR 1.00 X 0 0 0 ALLISON CARNAHAN DIRECTOR 1.00 X 0 0 0 SCOTT ARMSTRONG DIRECTOR 1.00 X 0 0 0 JUDY HEY DIRECTOR 1.00 X 0 0 0 ZACH LIGHTNER DIRECTOR 1.00 X 0 0 0 THOMAS MASON DIRECTOR 1.00 X 0 0 0 NICK STEPHAN DIRECTOR 1.00 X 0 0 0 SUE RANDA DIRECTOR 1.00 X 0 0 0 NORM YODER DIRECTOR 1.00 X 0 0 0 TANYA YOUNG EXECUTIVE DI 40.00 X 102797 0 3084 102797 3084 1 false false false 3584004 82917 3584004 ADMINISTRATIVE FEES 561000 423527 423527 423527 777026 777026 9810687 9579847 230840 230840 230840 5015397 1431393 1831446 1831446 250477 250477 102797 45590 51725 5482 172092 76321 86593 9178 7562 3403 3857 302 21267 9570 10846 851 423525 278 423247 10223 10 10213 116099 116099 16674 7503 8504 667 4231 1904 2158 169 32322 14545 16484 1293 7511 3380 3831 300 3312 1491 1689 132 340 153 173 14 25075 11284 12788 1003 8849 3982 4513 354 REPAIRS AND MAINTENANCE 16408 7384 8368 656 DEVELOPMENT 8645 3890 4409 346 MISCELLANEOUS 5443 4332 567 544 MEMBERSHIP & SUBSCRIPTION 3692 1661 1883 148 3067990 2278604 767947 21439 100 100 1917251 2982264 25337 8106 24673 22388 926737 394260 557806 532477 22813662 25216385 3994 2448 25342823 28764168 25763 29859 285797 287578 2215383 2377538 2526943 2694975 X 287908 382980 22527972 25686213 22815880 26069193 25342823 28764168 X 1947407 1469607 -163701 X false true X true false X 1454045 803390 1180144 1214697 3584004 8236280 1454045 803390 1180144 1214697 3584004 8236280 2247844 5988436 511483 875311 683880 636742 777026 3484442 5279 3353 11699 144 423527 444002 12164724 1318702 0.49230 0.44890 X PART II, LINE 10 OTHER INCOME 20,475 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18 91102 94181 1947846 true true 22004059 1446933 2232131 507976 369353 24805794 19787526 388972 2658179 483090 347528 22004059 23121761 729799 -3291989 439278 32417 300350 19787527 20878738 604431 2518478 493940 21744 364202 23121761 19459892 684033 1817447 333695 473822 275117 20878738 0.84220 0.15780 false false 109184 109184 678746 255821 422925 138807 138439 368 532477 ASSETS HELD FOR OTHER AGENCIES 2375090 RIGHT OF USE 2448 2377538 X 6136466 1469607 1469607 4666859 116099 232439 348538 5015397 2883153 2883153 116099 68738 184837 3067990 SCHEDULE D, PAGE 2, PART V, LINE 4 THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT DEKALB COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM DEKALB COUNTY, AND GIVING CITIZENS OF DEKALB COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. SCHEDULE D, PAGE 3, PART X THE FOUNDATION 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 2021, 2022, AND 2023 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 4B AGENCY FUND REVENUE 232,439 SCHEDULE D, PAGE 4, PART XII, LINE 4B AGENCY FUND EXPENSES 68,738 true ALLIANCE INDUSTRIES DEKALB ASSOC FOR DEVELOPMENT PO BOX 233 901 E QUINCY ST GARRETT IN 46738 350944267 501C3 18872 GENERAL SUPPORT ANTHONY WAYNE REHABILITATION CENTER FOR HANDICAPPED & BLIND 8515 BLUFFTON RD FORT WAYNE IN 46809 351049596 501C3 7500 SUICIDE PREVENTION AUBURN CORD DUESENBERG AUTOMOBILE MUSEUM 1600 S WAYNE ST PO BOX 271 AUBURN IN 46706 351294918 501C3 31554 GENERAL SUPPORT AUBURN PRESBYTERIAN CHURCH 111 W TWELFTH ST PO BOX 448 AUBURN IN 46706 350957077 501C3 25000 OPERATING SUPPORT BUTLER YOUTH EVANGELISTIC ASSOC PO BOX 113 315 SOUTH FEDERAL ST BUTLER IN 46721 352031545 501C3 6500 CHILDREN'S PROGRAMS CATHOLIC CHARITIES OF THE DIOCESE OF FORT WAYNE-SOUTH BEND INC 915 S CLINTON STREET FORT WAYNE IN 46802 351038653 501C3 6350 RESOURCE & REFERRAL CITY OF AUBURN PO BOX 506 AUBURN IN 467060506 356000943 GOV 1220761 TRAIL PROJECT CITY OF GARRETT PO BOX 332 GARRETT IN 46738 GOV 6033 PARK BEAUTIFICATION DEKALB COUNTY HORSEMEN'S ASSOC PO BOX 16 AUBURN IN 46706 263876153 501C3 13311 RELOCATION DEKALB COUNTY OUTDOOR THEATER INC PO BOX 452 AUBURN IN 46706 204056897 501C3 24000 GENERAL SUPPORT FIRST UNITED METHODIST CHURCH 1203 E SEVENTH ST AUBURN IN 46706 362167731 501C3 6358 GENERAL SUPPORT HONOR FLIGHT NORTHEAST INDIANA INC PO BOX 5 HUNTERTOWN IN 46748 262115082 501C3 7000 PROGRAM SUPPORT IMPACT INSTITUTE 1607 E DOWLING STREET KENDALLVILLE IN 46755 356005113 501C3 10000 WELDING BOOTHS INSPIRATION MINISTRIES INC 135 EAST 7TH ST AUBURN IN 46706 800798094 501C3 6500 GENERAL SUPPORT JUDY A MORRILL RECREATION CENTER 1200 E HOUSTON ST GARRETT IN 46738 352010882 501C3 14619 PROF DEV/GEN SUPP JUNIOR ACHIEVEMENT SERVING EAST CENTRAL DEKALB PO BOX 376 AUBURN IN 46706 841267604 501C3 5500 JA PROGRAM LIFESONG FOR ORPHANS PO BOX 40 GRIDLEY IL 61744 351902841 501C3 15000 GENERAL SUPPORT MCMILLEN HEALTH 600 JIM KELLEY BLVD FORT WAYNE IN 46816 351186994 501C3 6900 PREVENTATIVE HEALTH NORTHEASTERN CENTER INC PO BOX 817 220 S MAIN ST KENDALLVILLE IN 46755 351403134 501C3 20000 BEHAVIORAL HEALTH TOWN OF SAINT JOE PO BOX 293 ST JOE IN 46845 GOV 8750 LAND RESTORATION UNITED WAY OF DEKALB COUNTY INC PO BOX 307 AUBURN IN 46706 351065714 501C3 63250 GENERAL SUPPORT WARM A HEART COMMUNITY OUTREACH INC PO BOX 246 WATERLOO IN 46793 461494726 501C3 10350 PROGRAM SUPPORT WATERLOO-GRANT TOWNSHIP PUBLIC LIBRARY PO BOX 707 WATERLOO IN 467930707 351091937 GOV 5250 GENERAL SUPPORT WOMEN'S CARE CENTER NORTHEAST INDIANA PO BOX 530 918 W 7TH ST AUBURN IN 46706 811010873 501C3 21200 OPERATING SUPPORT YMCA OF DEKALB COUNTY INC 533 NORTH STREET AUBURN IN 46706 350868958 501C3 22501 PROGRAM SUPPORT YOUTH FOR CHRIST 6427 OAKBROOK PARKWAY FORT WAYNE IN 46825 356304674 501C3 11244 GENERAL SUPPORT 26 ARTS & CULTURE 8 17600 COMMUNITY DEVELOPMENT 3 2199 SCHOLARSHIPS 75 230678 SCHEDULE I, PAGE 1, PART I, LINE 2 DEKALB COUNTY COMMUNITY FOUNDATION, INC. REQUIRES ALL GRANTEES TO COMPLETE A FINAL REPORT WITHIN ONE YEAR OF RECEIVING GRANT FUNDS. THE FINAL GRANT REPORT CONTAINS SPECIFIC QUESTIONS REGARDING HOW GRANT FUNDS RECEIVED WERE ALLOCATED AND SERVES AS VERIFICATION THAT GRANT MONIES WERE SPENT IN ACCORDANCE WITH THE ORIGINAL GRANT. IF THE FOUNDATION FEELS IT NECESSARY, A SITE VISIT WILL BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. X 3 82917 AVE HIGH/LOW DATE OF GIFT false true true SCHEDULE M, PAGE 1, PART I, LINE 32B THE FOUNDATION USES A SECURITIES BROKER TO SELL CONTRIBUTED PUBLICLY TRADED SECURITIES. FORM 990, PAGE 1, ITEM C SEE SCHEDULE O THE COMMUNITY FOUNDATION OF DEKALB COUNTY FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY THE FOUNDATION'S AUDIT FIRM AND THEN REVIEWED BY THE FOUNDATION'S ACCOUNTING DEPARTMENT. WHEN THE 990 IS FINALIZED, IT IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. 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 THEN CURRENT CONFLICT OF INTEREST POLICY AT THE BEGINNING OF EACH TWO-YEAR TERM THAT THEY SERVE. STAFF MEMBERS REVIEW THE POLICY ANNUALLY. AFTER BOARD, VOLUNTEERS AND STAFF REVIEW THE CONFLICT OF INTEREST POLICY, THEY SIGN A DECLARATION ACKNOWLEDGING THE RECEIPT OF THE POLICY AND THEY AGREE TO DISCLOSE CONFLICTS AS REQUIRED BY THE POLICY. WHEN A CONFLICT ARISES IN AN OFFICIAL ACTION BY A COMMITTEE OR THE BOARD OF DIRECTORS, THE PERSON WITH THE CONFLICT DISCLOSES THE CONFLICT AND THE DISCLOSURE IS NOTED IN THE MINUTES OF THE MEETING. THE PERSON WITH THE CONFLICT MAY BRIEFLY ADDRESS THE BOARD OF DIRECTORS OR COMMITTEE AND MAY ANSWER QUESTIONS TO PROVIDE KNOWLEDGE THAT MAY BE OF BENEFIT TO THE OTHER MEMBERS. HE OR SHE THEN ABSTAINS FROM FURTHER DISCUSSION AND VOTING. FORM 990, PAGE 6, PART VI, LINE 15A DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15B DETERMINING THE SALARY AND BENEFITS FOR THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS THE RESPONSIBILITY OF THE DEKALB COUNTY COMMUNITY FOUNDATION'S EXECUTIVE COMMITTEE (BOARD OF DIRECTORS). TO DETERMINE SALARY AND BENEFITS FOR A NEW EXECUTIVE DIRECTOR OR KEY EMPLOYEE AND AT LEAST ANNUALLY THEREAFTER, THE EXECUTIVE COMMITTEE REVIEWS RELEVANT SURVEY DATA FROM THE COUNCIL ON FOUNDATION, NORTHEASTERN INDIANA COMMUNITY FOUNDATIONS AND OTHER RELATED GROUPS. THE COMMITTEE DISCUSSES THE DATA, COMPARES IT WITH CURRENT SALARY AND BENEFITS AND CONSIDERS HOW INCREASES WILL IMPACT THE OPERATING BUDGET. THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR NEW SALARY AND BENEFIT PACKAGES OR INCREASES TO SALARY AND BENEFITS FOR THE CURRENT EXECUTIVE DIRECTOR/KEY EMPLOYEES. THE BOARD OF DIRECTORS DISCUSSES THE RECOMMENDATION AND REVIEW SUPPORTING MATERIAL PROVIDED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE/DISAPPROVE THE RECOMMENDATION. THE DISCUSSION AND RESULT OF THE VOTE IS RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 COMMUNITY FOUNDATION OF DEKALB 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. FORM 990 IS ALSO IMMEDIATELY AVAILABLE UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. FORM 990, PART XI, LINE 9 AGENCY FUND REVENUE -232,439 AGENCY FUND EXPENSES 68,738 TOTAL -163,701 STEININGER CENTER FOR COMMUNITY FOUNDATION OF DEKALB COUNTY LLC PO BOX 111 700 S MAIN ST AUBURN IN 467060111 463221192 SUPPORTING IN 31 532760 DEKALB CO COMMUNITY FOUNDATION INC DEKALB COUNTY FUND FOR THE FUTURE PO BOX 111 AUBURN IN 467060111 200335286 SUPPORTING IN 501C3 12A NA false false false false false false false false false false false false false false true true false false false false