Dekalb County Community Foundation

“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.”

“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.”

“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.”

“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.”

“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.”

“See schedule o the community foundation of dekalb county”

“Agency fund revenue -232,439 agency fund expenses 68,738 total -163,701”