Civic Intelligence

Adams County Community Foundation Inc

EIN 35-1834664 • 501(c)3 • Decatur, IN

Profile

Building partnerships between donors and community to enrich and enhance the quality of life in adams county, indiana.

102 N 2nd StDecatur, IN 46733-1609

www.adamscountyfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.17x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

33rd percentile

0.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$26,826,795

Up $2,500,482 (+10%) from 2023

Liabilities

Up

$502,337

Up $19,946 (+4.1%) from 2023

Net Assets

Up

$26,324,458

Up $2,480,536 (+10%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin85th percentile

Revenue

Up

$2,987,630

Up $972,748 (+48%) from 2023

Expenses

Up

$1,858,660

Up $155,271 (+9.1%) from 2023

Net Income

Up

$1,128,970

Up $817,477 (+262%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $8,419,717Liabilities 2010: $360,883Net Assets 2010: $8,058,8342010Assets 2011: $8,148,023Liabilities 2011: $323,174Net Assets 2011: $7,824,8492011Assets 2012: $8,974,492Liabilities 2012: $313,300Net Assets 2012: $8,661,1922012Assets 2013: $11,307,074Liabilities 2013: $336,648Net Assets 2013: $10,970,4262013Assets 2014: $13,368,430Liabilities 2014: $591,179Net Assets 2014: $12,777,2512014Assets 2015: $13,569,526Liabilities 2015: $390,451Net Assets 2015: $13,179,0752015Assets 2016: $14,600,648Liabilities 2016: $374,456Net Assets 2016: $14,226,1922016Assets 2017: $16,621,719Liabilities 2017: $370,956Net Assets 2017: $16,250,7632017Assets 2018: $16,481,343Liabilities 2018: $643,829Net Assets 2018: $15,837,5142018Assets 2019: $18,967,503Liabilities 2019: $345,139Net Assets 2019: $18,622,3642019Assets 2020: $22,069,986Liabilities 2020: $357,916Net Assets 2020: $21,712,0702020Assets 2021: $24,483,464Liabilities 2021: $346,113Net Assets 2021: $24,137,3512021Assets 2022: $21,611,000Liabilities 2022: $186,648Net Assets 2022: $21,424,3522022Assets 2023: $24,326,313Liabilities 2023: $482,391Net Assets 2023: $23,843,9222023Assets 2024: $26,826,795Liabilities 2024: $502,337Net Assets 2024: $26,324,4582024

Highlighted filing

2024

Assets$26,826,795
Liabilities$502,337
Net Assets$26,324,458
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $623,9242010Expenses 2011: $612,9522011Expenses 2012: $520,4172012Revenue 2013: $2,122,264Expenses 2013: $658,539Net Income 2013: $1,463,7252013Revenue 2014: $2,675,193Expenses 2014: $742,177Net Income 2014: $1,933,0162014Revenue 2015: $2,213,366Expenses 2015: $923,229Net Income 2015: $1,290,1372015Revenue 2016: $1,413,214Expenses 2016: $1,014,397Net Income 2016: $398,8172016Revenue 2017: $2,267,111Expenses 2017: $1,136,841Net Income 2017: $1,130,2702017Revenue 2018: $3,088,419Expenses 2018: $1,509,580Net Income 2018: $1,578,8392018Revenue 2019: $2,678,417Expenses 2019: $1,577,840Net Income 2019: $1,100,5772019Revenue 2020: $3,846,974Expenses 2020: $1,490,635Net Income 2020: $2,356,3392020Revenue 2021: $3,722,596Expenses 2021: $1,708,772Net Income 2021: $2,013,8242021Revenue 2022: $2,981,888Expenses 2022: $1,639,982Net Income 2022: $1,341,9062022Revenue 2023: $2,014,882Expenses 2023: $1,703,389Net Income 2023: $311,4932023Revenue 2024: $2,987,630Expenses 2024: $1,858,660Net Income 2024: $1,128,9702024

Highlighted filing

2024

Revenue$2,987,630
Expenses$1,858,660
Net Income$1,128,970
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$26,826,795
Liabilities
$502,337
Net assets
$26,324,458
Revenue
$2,987,630
Expenses
$1,858,660
Net income
$1,128,970
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$0.50$26.3$2.99$1.86$1.13
2023Detailed filing. Detailed filing data is available for this year.$24.3$0.48$23.8$2.01$1.70$0.31
2022Detailed filing. Detailed filing data is available for this year.$21.6$0.19$21.4$2.98$1.64$1.34
2021Detailed filing. Detailed filing data is available for this year.$24.5$0.35$24.1$3.72$1.71$2.01
2020Detailed filing. Detailed filing data is available for this year.$22.1$0.36$21.7$3.85$1.49$2.36
2019Detailed filing. Detailed filing data is available for this year.$19.0$0.35$18.6$2.68$1.58$1.10
2018Detailed filing. Detailed filing data is available for this year.$16.5$0.64$15.8$3.09$1.51$1.58
2017Detailed filing. Detailed filing data is available for this year.$16.6$0.37$16.3$2.27$1.14$1.13
2016Detailed filing. Detailed filing data is available for this year.$14.6$0.37$14.2$1.41$1.01$0.40
2015Detailed filing. Detailed filing data is available for this year.$13.6$0.39$13.2$2.21$0.92$1.29
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.59$12.8$2.68$0.74$1.93
2013Detailed filing. Detailed filing data is available for this year.$11.3$0.34$11.0$2.12$0.66$1.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$0.31$8.66$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.15$0.32$7.82$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.42$0.36$8.06$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 2, 2025
Return Version
2024v5.0
Gross Receipts
$9,743,189
Mission and Program Overview

Mission

Building partnerships between donors and community to enrich and enhance the quality of life in adams county, indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,943,047$24,014,681▲ $2,071,634
Savings and Temporary Cash Investments$2,063,214$2,510,210▲ $446,996
Land, Buildings, and Equipment, Net$311,288$301,904▼ $9,384
Prepaid Expenses and Deferred Charges$3,751--
Total Assets$24,326,313$26,826,795▲ $2,500,482
Other Assets Total$5,013--
Liabilities
Other Liabilities$472,053$488,149▲ $16,096
Accounts Payable and Accrued Expenses$3,772$10,951▲ $7,179
Grants Payable$6,566$3,237▼ $3,329
Total Liabilities$482,391$502,337▲ $19,946
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,299,069$23,380,260▲ $2,081,191
Net Assets Without Donor Restrictions$2,544,853$2,944,198▲ $399,345
Total Net Assets Fund Balance$23,843,922$26,324,458▲ $2,480,536
Total Liabilities and Net Assets / Fund Balance$24,326,313$26,826,795▲ $2,500,482

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$280,000$168,447$448,447
Equipment$21,904$73,771$95,675

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$18,544,743$1,337,725▲ $1,793,613-$20,990,126
2023$18,128,212$411,304▲ $946,050-$18,544,743
2022$20,840,813$1,163,170▼ $3,124,587-$18,128,212
2021$19,360,584$798,917▲ $1,427,974-$20,840,813
2020$16,487,345$1,315,314▲ $2,200,238$31,692$19,360,584
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Coni MayerExecutive DiFT$116,197$116,197

Board Members and Trustees

NameTitle
Louise RayPresident
Adam MillerDirector
Andrew BriggsDirector
Cody CramerDirector
Greg FlemingDirector
Kathi DrakeDirector
Mark JahnDirector
Rebecca CochranDirector
Sue ZurcherDirector
Ken KetzlerAssistant Se
Audra SnyderSecretary
Dean FuellingTreasurer
Cathy StuckyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,859,747
Program Service Revenue
$218,113
Investment Income
$909,770
Other Revenue
$0
All Other Contributions
$1,859,747
Change in Net Assets
$1,128,970

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$121,669Ave High/low Date of Gift
Total Noncash Contributions6$121,669-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,839,191
Revenue Not Reported on Financial Statements
$148,439
Revenue Not Reported on Form 990
$1,370,831
Other Revenue Adjustments
$27,080
Total Revenue per Audited Statements
$4,210,022
Total Revenue per Form 990
$2,987,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,147,279
Other Expenses$490,256
Salaries, Compensation, and Employee Benefits$221,125
Total Fundraising Expense$51,078
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$577,042--$577,042
Grants to Domestic Individuals$570,237--$570,237
Fees for Services Management-$220,532-$220,532
Fees for Service Investment Mgmnt Fees-$121,359-$121,359
Current Officers, Directors, Trustees, and Key Employees$44,638$58,099$13,460$116,197
Other Salaries and Wages$32,433$42,212$9,779$84,424
Fees for Services Other-$37,238-$37,238
Fees for Services Accounting-$30,218-$30,218
Occupancy$5,562$14,069$6,542$26,173
Payroll Taxes$5,896$7,654$1,778$15,328
Depreciation Depletion$2,996$7,490$4,494$14,980
Advertising-$11,113$2,779$13,892
Other Expenses-$6,561$7,255$6,561
Other Employee Benefits$1,553$2,588$1,035$5,176
Office Expenses$897$1,942$2,168$5,007
Insurance$988$2,470$1,483$4,941
Travel$233$389$156$778
Conferences and Meetings$224$374$149$747
Fees for Services Legal-$575-$575
Total Functional Expenses$1,242,699$564,883$51,078$1,858,660

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,858,660
Expenses per Audited Statements$1,729,486
Total Expenses per Audited Statements$1,729,486
Expenses Not Reported on Financial Statements$129,174
Other Expense Adjustments$7,815
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Josephs Catholic SchoolDecatur, IN501c3Program/improvements$97,934
South Adams Jrsr HighBerne, IN501c3Program/improvements$55,582
Zion Evangelical Lutheran ChurchDecatur, IN-Operations$32,000
ADAMS COUNTY SHERIFF'S DEPARTMENTDecatur, INGovEquipment$26,243
ST PAUL'S LUTHERAN CHURCHDecatur, IN501c3Operations$26,106
Decatur Chamber of CommerceDecatur, IN501c6Community Events$25,300
Adams Public Library SystemDecatur, INGovPrograms$22,547
North Adams SchoolDecatur, INGovEducational Programs$19,401
Swiss Heritage Society IncBerne, IN-Program Support$18,856
South Adams TrailsBerne, IN501c3Operating Support$17,000
ST MARY'S CATHOLIC CHURCHDecatur, IN501c3Capital Improvements$16,909
Boys & Girls ClubDecatur, IN501c3Operating Support$14,595
Connect to Careers IncDecatur, IN501c3Merit Center$10,765
Friends of the LimberlostGeneva, IN501c3Operating Support$10,706
Decatur Cemetery AssociationDecatur, IN501c13Operating Support$9,202
Bi-county Services IncBluffton, IN501c3Park Pavilion$9,000
Fraternal Order of PoliceDecatur, IN501c3Christmas Shopping$8,000
Crossroads CommunityBerne, IN501c3Operating Support$7,900
Decatur Parks & RecreationDecatur, INGovDisc Golf Course$7,700
Honor Flight Northeast Indiana IncHuntertown, IN501c3Programs$7,500
Unfailing Love ClinicDecatur, IN-Security/phones$7,500
North Adams Arts CouncilDecatur, INGovPrograms$7,100
St Marys of the Presentation ParishGeneva, IN501c3Operating Support$6,862
The Hope ClinicBerne, IN-Security$6,500
Grace First Community ChurchDecatur, IN501c3Operations$5,894
Adams Wells Crisis CenterDecatur, IN501c3Operations$5,100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$426,436
Annuity Reserves$61,713
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The accf audit committee reviews the accf audit report and the accf form 990. Copies are also made available to the accf board of directors at the next available accf board meeting for approval.”

Form 990, Page 6, Part VI, Line 12C

“All volunteers are required to disclose any conflict of interests and to include this as a signed agreement before participation with the committee. At the same time, committee members are required to sign confidentiality agreements. Furthermore, the accf allows other scholarship committees to review the scholarship applications for the purposes of scholarship distribution. In all situations, all volunteers of the scholarship committees who utilized the accf scholarship application for their scholarship selections are required to submit the conflict of interest forms. Volunteers are required to disclose any relationships. These forms are to be signed by all committee members who have ane exposure to the applications and are to be returned to the accf with the applications after the committee has finished with their decisions.”

Form 990, Page 6, Part VI, Line 15A

“Compensation comparisons of other community foundations of like-size were reviewed for executive director positions. Starting salaries and raises were based on performance and length of employment.”

Form 990, Page 6, Part VI, Line 15B

“Compensation comparisons of other community foundations of like-size were reviewed for administrative positions. Starting salaries and raises were based on performance and length of employment.”

Form 990, Page 6, Part VI, Line 19

“Adams county community foundation, 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. Form 990 is also immediately available upon request through the foundation's office.”

Filing and Contact Details

Filer

Filer Name
Adams County Community Foundation
EIN
35-1834664
Phone
2607243939
Address
102 N 2ND ST, DECATUR, IN 46733-1609

Signing Officer

Name
Coni Mayer
Title
Executive Director
Phone
2607243939
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Coni Mayer
Formed
1991
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
100

Preparer

Firm
Estep Burkey Simmons LLC
Address
PO BOX 42, MUNCIE, IN 47308-0042
Preparer
Thomas a Roberts
Phone
7652847554
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Agency fund revenue -27,080 agency fund expenses 7,815 total -19,265”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The foundation'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 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 27,080”

Schedule D, Page 4, Part XII, Line 4B

“Agency fund expenses 7,815”

Raw XML AppendixShowing 400 of 838 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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