2026-08-27T09:54:05-07:00 2025-12-31 990 2025-01-01 352036110 DEARBORN COMMUNITY FOUNDATION INC DEAR 8125394115 322 Walnut Street Lawrenceburg IN 47025 Fred McCarter Executive Director 8125394115 2026-08-27 2025 2025-03-06 01:10:19Z Larry Campbell Board President 322 Walnut Street Lawrenceburg IN 47025 6228892 0 X www.dearborncf.org X 1997 IN The Dearborn Community Foundation, Inc. is a catalyst to connect people who care with causes that improve the quality of life in our community by advancing cultural, educational and social opportunities, while preserving our community's heritage and helping donors to create a permanent legacy in Dearborn County. 15 15 4 50 0 0 3732234 4034467 0 0 1982639 1652152 63370 63267 5778243 5749886 1446432 1666718 0 0 292104 328321 0 0 126122 195189 207348 1933725 2202387 3844518 3547499 33385847 39140835 10523855 11233387 22861992 27907448 The Dearborn Community Foundation, Inc. is a catalyst to connect people who care with causes that improve the quality of life in our community by advancing cultural, educational and social opportunities, while preserving our community's heritage and helping donors to create a permanent legacy in Dearborn County. 0 0 1972201 1666718 0 The Dearborn Community Foundation awarded 370 grants and scholarships. Grants were awarded to non-profit organizations for the purpose of enhancing the Dearborn County Community and scholarships were awarded to local students for the purpose of furthering their education. 0 0 0 1972201 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X Dearborn Community Foundation 8125394115 322 Walnut Street Lawrenceburg IN 47025 Fred McCarter Executive Director 40 X X 116688 0 11263 Jon Strautman Chairperson 3 X X 0 0 0 Lisa Moorhead President 3 X X 0 0 0 Larry Campbell Vice-President 3 X X 0 0 0 Dave Lusby Secretary 3 X X 0 0 0 Bridget Davidson Treasurer 3 X X 0 0 0 Becky Lyons Director 2 X 0 0 0 Jim Humphrey Director 2 X 0 0 0 Jeanne Lehn Director 2 X 0 0 0 Michael Hollenbeck Director 2 X 0 0 0 Jan Tyler Director 2 X 0 0 0 Linda Gellert Director 2 X 0 0 0 Andy Schoeff Director 2 X 0 0 0 Casey Finnegan Director 2 X 0 0 0 Gary Honchell Director 2 X 0 0 0 116688 0 11263 1 0 0 0 0 0 0 14239 0 1271233 2748995 5799 4034467 0 1563242 0 0 1563242 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 558531 0 469621 0 88910 0 88910 0 0 88910 9475 14239 9385 90 0 90 0 0 0 0 0 0 0 0 0 0 0 0 Administrative Fee 900099 56797 56797 0 0 Change in Value of Split Interest Agreements 900099 6380 0 0 6380 0 0 0 0 63177 5749886 56797 0 1658622 1427895 1427895 238823 238823 0 0 0 0 127351 50940 12735 63676 0 0 0 0 160806 95734 46151 18921 0 0 0 0 18435 12128 4325 1982 21729 13038 3259 5432 0 0 0 0 1958 392 587 979 15910 665 14713 532 0 0 0 0 0 0 92727 92727 0 0 0 0 0 0 11645 2329 2329 6987 7420 2968 1484 2968 19860 7944 3972 7944 0 0 0 0 16427 6571 4928 4928 0 0 0 0 0 0 0 0 6500 6500 0 0 0 0 0 0 0 0 0 0 2855 1142 856 857 4882 1221 2440 1221 Printing 8473 3389 1695 3389 Donor Development 2290 0 0 2290 Scholarship Promotion/Admin 4926 4926 0 0 11475 2869 4590 4016 2202387 1972201 104064 126122 47580 51412 6559859 7443610 0 0 0 0 0 0 0 0 0 0 0 0 0 0 155251 149731 6252 5520 26213173 31122218 0 0 0 0 0 0 558983 518075 33385847 39140835 14545 15749 0 0 6500 0 0 0 10475163 11195914 0 0 0 0 0 0 27647 21724 10523855 11233387 X 2975815 3924332 19886177 23983116 22861992 27907448 33385847 39140835 X 3547499 2823708 0 0 0 -1325751 X 0 1 X 1 0 X 1407990 1476105 2127331 3732234 4034467 12778127 0 0 0 0 0 0 0 0 0 0 0 0 1407990 1476105 2127331 3732234 4034467 12778127 963602 11814525 914412 715783 864825 1238194 1563242 5296456 0 0 0 0 0 0 53545 103216 55722 63370 63267 339120 18413703 0 0.64162 0.59299 X Schedule A, Part II, Line 10 Other Income - This line includes primarily administrative fees received, fundraiser net, and Change in Value of Split Interest Agreements. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24 0 133515 0 91850 0 5299462 0 1 1 0 1 X 20690846 1335833 2989572 504023 0 344292 24167936 17222682 2731793 1404508 368485 0 299652 20690846 14591186 961738 2158281 231617 0 256906 17222682 16740256 319605 -1997006 206622 0 265047 14591186 13690026 1059808 2439663 193411 0 255830 16740256 0.081 0.919 0 0 0 0 0 0 0 0 0 0 0 112502 108515 3987 0 42749 41216 1533 0 0 0 0 5520 0 Operating Lease Liability 21724 21724 X 6315100 2823710 0 0 489139 3312849 3002251 92727 2654908 2747635 5749886 1269644 0 0 0 344294 344294 925350 92727 1184310 1277037 2202387 Schedule D, Part IV, Line 2b The organization's amount on Form 990 Part X Line 21 consists of two components. The first is the liability for funds held as agency endowments which represent funds placed on deposit with the Organization by other organizations based on their individual board resolutions. The second component is custodial funds that represent non-permanent grant programs. The Organization accounts for these transfers as a liability in accordance with applicable accounting standards. Schedule D, Part V, Line 4 The Organization's endowment funds are used to support charitable organizations that promote improvement in the quality of life in Dearborn County. Schedule D, Part X, Line 2 FIN 48 (ASC 740) The Organization is organized as a not-for-profit corporation under Section 501(c)(3) of the United States Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and recognize a tax liability if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the Organization, and has concluded that as of December 31, 2025 and 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. As such, the Organization is generally exempt from income taxes. However, the Organization is required to file Federal Form 990 - Return of Organization Exempt from Income Tax which is an informational return only. Schedule D, Part XI, Line 2d Endowment Administrative Fees that are interfund transactions. Schedule D, Part XI, Line 4b Other amounts included in Form 990 Part VIII Line 12 but not on Line 1 of Schedule D Part XI - 1) FASB Accounting Standards Codification (ASC) Not for Profits 958-605-55 Agency and Custodial Transactions that are reflected as adjustments to the liability and are not reflected in the Statement of Activities in the audited financial statements in accordance with accounting standards $2,654,908 Schedule D, Part XII, Line 2d Other amounts included on Line 1 but not on Form 990, Part IX Statement of Functional Expenses - Endowment administrative fee which are all interfund. Schedule D, Part XII, Line 4b Included in Form 990 Part IX Line 25 - (Total Functional Expenses) but not on Line 1 of Schedule D Part XII - 1) FASB Accounting Standards Codification (ASC) Not for Profits 958-605-55 Agency and Custodial Transactions that are reflected as adjustments to the liability and are not reflected in the Statement of Activities in the audited financial statements in accordance with accounting standards $1,184,310 Annual Golf Scramble 23714 14239 9475 0 1324 5000 2609 0 452 0 0 23714 14239 9475 0 1324 5000 2609 0 452 9385 90 1 Aurora Lions Club 110 Second Street PO Box 11 Aurora IN 47001 356063310 4 31055 The 2025 Aurora Farmer's Fair City of Aurora 235 Main Street PO Box 158 Aurora IN 47001 356000945 3 73629 Endowment distribution & the beautification & landscaping around the flagpole area and memorial at the Huey helicopter in Aurora's Lesko Park City of Greendale 500 Ridge Ave Greendale IN 47025 356001047 3 205000 The Greendale Beautification project & purchasing a drone for the Greendale Police Department Dearborn County 4H Club Association 229 Main Street Aurora IN 47001 351587238 3 9736 Dearborn County Citizens Against Substance Abuse 423 Walnut Street Lawrenceburg IN 47025 263975191 3 6000 Needs of the organization Dearborn County Clearing House for Emergency Aid Inc PO Box 478 Aurora IN 47001 311158133 3 7376 Needs of the organization Dearborn County Girls Softball Inc PO Box 4165 Lawrenceburg IN 47025 264155640 3 8000 insurance, uniforms and equipment (field dry and chalk, line marker, fence padding, bases, catcher's equipment, and softballs) for their 2025 season. Dearborn County Historical Society Inc 508 West High Street Lawrenceburg IN 47025 351695394 3 30547 Roof replacement & endowment distribution Dearborn County Parks Foundation Inc 165 Mary St Lawrenceburg IN 47025 366000137 3 5878 Neeeds of the organization Dearborn County Treasurer 165 Mary St Lawrenceburg IN 47025 356000137 3 71439 Endowment distribution Dillsboro Summer Recreation Inc PO Box 188 Dillsboro IN 47018 351824897 3 8000 uniforms (shirts, pants, belts, socks and hats) for approximately 175 players and equipment (baseballs, softballs, base set, base plugs, ground anchors, drag mat, equipment bags, catcher's gear and catcher's mitt) for the 2025 baseball and softball season East Central High School 1 Trojan Place Brookville IN 47012 351620548 3 5337 Needs of the organization Heart House Inc 6815 US 50 Aurora IN 47001 352036398 3 5250 needs of the youth at the organization Hillforest Historical Foundation 213 Fifth Street PO Box 127 Aurora IN 47001 351078976 3 23638 Wine cellar restoration, endowment distribution, and other needs of the organization Laughery Valley Fraternal Order of Police Lodge 146 PO Box 3763 Lawrenceburg IN 47025 237585573 8 9750 2025 Cops and Kids program for Dearborn County children Lawrenceburg Babe Ruth Baseball 3018 Montclair Avenue Cincinnati OH 45211 352130130 3 8000 league charter fees, league insurance, uniforms, field maintenance supplies (field dry, chalk, field paint) and baseball equipment (gloves, helmets, catcher's gear, baseballs, scorebooks) for the 2025 season Lawrenceburg Community School Corporation 300 Tiger Blvd Lawrenceburg IN 47025 351147459 3 150966 Needs of the organization Lawrenceburg Lions Club Incorporated 352 Schnebelt Street Lawrenceburg IN 47025 356063756 4 8000 Uniforms and insurance for the 2025 Youth baseball season Lawrenceburg Main Street Inc 320 Walnut Street Lawrenceburg IN 47025 200456048 3 19000 2025 Winter Wonderland and music on the river LifeTime Housing Group Inc 13091 Benedict Drive Dillsboro IN 47018 352076514 3 122767 toward the $3 million addition of an 11-unit building at North Dearborn Village Senior Apartments contingent upon the organization providing proof it has secured the additional funds for completion of the project by April 1, 2026 Manchester Township Volunteer Fire & Rescue Inc 10457 State Rd 48 Aurora IN 47001 351812435 3 6067 Towards the Kenwood 800MHz radio for the EMS Chase car and other needs of the organization Miller York Volunteer Fire Department 4780 Main St Guilford IN 47022 351437196 4 76000 Towards the purchase of a new rescue engine contingent upon the organization providing proof it has secured the additional funding for the total purchase and other needs of the organization New Horizons Rehabilitation Inc PO Box 98 Batesville IN 47006 351169221 3 12128 Needs of the organization North Dearborn Community Park Inc 26222 Wheat Lane Guilford IN 47022 883943396 3 75000 towards playground equipment contingent upon the organization providing proof it has secured additional funds to complete the playground project North Dearborn Pantry Incorporated 2517 North Dearborn Rd West Harrison IN 47060 364598281 3 9589 Needs of the organization Pregnancy Care Center PO Box 4196 62 Doughty Rd Suite 5 Lawrenceburg IN 470254196 351810708 3 7319 Needs of the organization River Valley Resources Inc 100 E 2nd St Ste E Madison IN 47250 351820770 3 6000 towards testing fees only for the Adult Education classes in Dearborn County and classroom materials Ross Foundation Inc PO Box 457 Dillsboro IN 47018 351796129 3 30766 Needs of the organization Safe Passage Inc PO Box 235 Batesville IN 47006 352056072 3 12500 We Help, We Hope, We Heal fundraising event South Dearborn Dollars For Scholars PO Box 396 Aurora IN 47001 042296967 3 25798 St John Ev Lutheran Church and School 222 Mechanic Street Aurora IN 47001 351049620 3 32690 Emergency boiler replacement, roof replacement, and other needs of the organization St Johns Lutheran Church Farmers Retreat 7291 St Rd 62 Dillsboro IN 47018 356030044 3 20000 for the bell tower and floor repair only - no painting - restoration of the one-room schoolhouse contingent upon the organization providing proof it has secured the additional funds for completion of the project. St Lawrence School 524 Walnut Street Lawrenceburg IN 47025 350868041 3 31123 Technology needs for the school to include 40 Chromebooks, replacement data switches, network support, maintenance, backup, subscription St Vincent de Paul PO Box 22 Aurora IN 47001 310537510 3 5250 food and hygiene needs The Community Project Inc 210 W High Street Lawrenceburg IN 47025 850629494 3 5889 The Christmas Project Toy Drive and blessing boxes Town of Dillsboro 13030 Executive Drive PO Box 127 Dillsboro IN 47018 356004970 3 54328 towards the construction of the Pickleball courts and other needs of the organization Trojans Youth Football Inc PO Box 40 Guilford IN 47022 351993885 3 8000 Purchase 50 helmets for the 2025 season Youth Encouragement Services Inc 11636 County Farm Rd Aurora IN 47001 310991515 3 10229 needs of the organization 34 4 Scholarships 161 249125 0 Schedule I, Part I, Line 2 Dearborn Community Foundation requires recipients to provide a final grant report within 6 months of the grant award date. The final grant report includes all necessary documentation to ascertain the proper use of grant funds in accordance with the grant agreement. The grant agreement is signed by an authorized representative of the organization as well as an authorized representative of the Dearborn Community Foundation before funds are released to the grantee organization. The grant agreement specifically and clearly expresses the purpose of the grant. All unused grant funds must be returned to the Foundation by the grantee. Form 990, Part VI, Section A, Line 2 Board member Dave Lusby and Board Member Becky Lyons are cousins. Form 990, Part VI, Section B, Line 11b The Foundation's Executive Director, Treasurer and Accountant review the 990 and then they review and explain the 990 with the entire Board of Directors prior to filing the return. Form 990, Part VI, Section B, Line 12c Each year the policy is distributed to each employee, Board and committee member. Everyone must then review the policy and disclose any conflicts of interest. If there are none then they must state that. Everyone also signs the form and submits the signed form back to the Foundation where is reviewed by staff and kept on file. At meetings, everyone is reminded to abstain from voting when there is a conflict of interest. If the conflict is interest is due to a family member, for example with a scholarship, the Board member leaves during the voting process. Additionally, grant committee members excuse themselves from the meeting when there is a grant in which a conflict of interest exists. DCF legal counsel provides a verbal explanation of conflict of interest and the parties that must be disclosed on the form at a Board meeting early in the year. Form 990, Part VI, Section B, Line 15 The Executive Director determines the compensation for all employees except for himself. Employees are reviewed annually and at that time compensation is also discussed. The. Executive Director's compensation is first determined by the Executive Committee subject to review and approval by the entire DCF Board at a subsequent meeting. The Executive Committee reviews the Executive Director's performance annually. Compensation is determined based on performance in relation to goals that were set in the prior year evaluation by the Executive Committee, experience of the Executive Director, and compensation data for similar organizations and those with a comparable scope of responsibility at a regional, state and national level. Once compensation is determined by the Executive Committee, it is brought before the entire Board of Directors and voted on in an executive session of the Board. The review and decision are recorded in executive session minutes of both the Executive Committee and Board of Director's Board meetings. Form 990, Part VI, Section C, Line 19 The Organization makes its governing documents, conflict of interest policy and audited financial statements available to the public upon request. Form 990, Part XI, Line 9 Other changes in net assets consist of ASC 958 adjustments for agency endowments and custodial liabilities. Agency and Custodial activity is recorded in revenues (line 1 of Part XI), expenses (line 2 Part XI) and unrealized gains (losses) (Line 5 of Part XI) on Form 990 but in the financial statements are reflected as adjustments to the liability accounts and are not reflected as revenue and expenses in the Statement of activities in accordance with accounting standards. However, there was an interfund custodial grant that was included in the change in the liability account but the corresponding interfund revenue was not included in the 990 since it was not new revenue and overall, for the organization has zero impact on net assets as it was more of a movement of assets within the organization.