Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Vigran Family Foundation Inc
EIN 35-2107926 • 501(c)3 • Richmond, IN
Profile
The vigran family foundation supports the charitable purposes of the wayne county indiana foundation and especially those advancing theater and the arts, higher education, healthcare and jewish causes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 53.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $1,907,278 (-100%) from 2022
Liabilities
Down$0
Down $2,500 (-100%) from 2022
Net Assets
Down$0
Down $1,904,778 (-100%) from 2022
Revenue
Up$231,887
Up $159,514 (+220%) from 2022
Expenses
Up$2,231,100
Up $2,103,641 (+1650%) from 2022
Net Income
Down-$1,999,213
Down $1,944,127 (-3529%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $231,887
- Expenses
- $2,231,100
- Net income
- -$1,999,213
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 14, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $857,074
Mission and Program Overview
Mission
The vigran family foundation supports the charitable purposes of the wayne county indiana foundation and especially those advancing theater and the arts, higher education, healthcare and jewish causes.
To help carry out the charitable and educational purposes of the wayne county indiana foundation inc.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,865,350 | $0 | ▼ $1,865,350 |
| Savings and Temporary Cash Investments | $41,928 | $0 | ▼ $41,928 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,907,278 | $0 | ▼ $1,907,278 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Grants Payable | $2,500 | $0 | ▼ $2,500 |
| Total Liabilities | $2,500 | $0 | ▼ $2,500 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,904,778 | $0 | ▼ $1,904,778 |
| Total Net Assets Fund Balance | $1,904,778 | $0 | ▼ $1,904,778 |
| Total Liabilities and Net Assets / Fund Balance | $1,907,278 | $0 | ▼ $1,907,278 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $1,904,778 | $100 | ▲ $326,221 | $1,156 | - |
| 2022 | $2,365,104 | $100 | ▼ $333,116 | $974 | $1,904,778 |
| 2021 | $2,114,536 | $100 | ▲ $367,408 | $725 | $2,365,104 |
| 2020 | $1,998,003 | $100 | ▲ $230,322 | $623 | $2,114,536 |
| 2019 | $1,696,278 | $1,600 | ▲ $414,985 | $1,085 | $1,998,003 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Rebecca Gilliam | Secretary | $122,817 | $122,817 |
Board Members and Trustees
| Name | Title |
|---|---|
| Gary Vigran | Chair |
| Dr Kenneth Woodman | Board Member |
| Gordon Thompson | Board Member |
| Ross Vigran | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $100
- Program Service Revenue
- $0
- Investment Income
- $231,787
- Other Revenue
- $0
- All Other Contributions
- $100
- Change in Net Assets
- $-1,999,213
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $218,244
- Revenue Not Reported on Financial Statements
- $13,643
- Revenue Not Reported on Form 990
- $94,434
- Other Revenue Adjustments
- $13,643
- Total Revenue per Audited Statements
- $312,678
- Total Revenue per Form 990
- $231,887
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $2,197,227 |
| Other Expenses | $33,873 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $2,197,227 | - | - | $2,197,227 |
| Fees for Services Management | $19,073 | - | - | $19,073 |
| Fees for Service Investment Mgmnt Fees | $13,643 | - | - | $13,643 |
| Other Expenses | $1,157 | - | - | $1,157 |
| Total Functional Expenses | $2,231,100 | $0 | $0 | $2,231,100 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,231,100 |
| Expenses per Audited Statements | $2,217,458 |
| Total Expenses per Audited Statements | $2,217,458 |
| Expenses Not Reported on Financial Statements | $13,642 |
| Other Expense Adjustments | $13,642 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Wayne County in Foundation Inc | Richmond, IN | 501(c)3 | 2023 Vigran Distribution | $33,572 |
| Beth Boruk Temple | Richmond, IN | Church | 2023 Vigran Distribution | $6,500 |
| Every Child Can Read Inc | Richmond, IN | 501(c)3 | 2023 Vigran Distribution | $6,000 |
| Earlham College | Richmond, IN | 501(c)3 | 2023 Vigran Distribution | $5,500 |
| Richmond Civic Theatre | Richmond, IN | 501(c)3 | 2023 Vigran Distribution | $5,500 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Gary vigran is the president of the board of directors, his brother ross vigran is also on the board. Rebecca gilliam was compensated as an officer of a related organization.”
Form 990, Part VI, Section A, Line 7A
“A majority of the directors shall be appointed annually by the wayne county, indiana, foundation, inc. Or its successors. Said directors shall then appoint the other director or directors who will serve on the board during that year. Such other director or directors shall be the sons or descendants of stanley l. Vigran, or the spouses of such persons”
Form 990, Part VI, Section A, Line 8B
“There is no committee that has the authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is emailed out to the whole board for review. If changes are required, they are made and a final copy is either reviewed at a subsequent meeting or provided to each board member via email prior to submission.”
Form 990, Part VI, Section C, Line 19
“Vigran family foundation, inc. Makes its governing documents and financial statements available to the public immediately upon request through the foundation's office. Additionally, financial information is made available in the annual report of the wayne county, indiana, foundation, inc. Which is widely distributed to the public via mailings and other means of disbursement, as well as on the wayne county, indiana, foundation's website.”
Filing and Contact Details
Filer
- Filer Name
- Vigran Family Foundation Inc
- EIN
- 35-2107926
- Phone
- 7659621638
- Address
- 33 SOUTH 7TH STREET, RICHMOND, IN 47374
Signing Officer
- Name
- Rebecca S Gilliam
- Title
- Secretary
- Phone
- 7659621638
- Signed
- 2024-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Rebecca S Gilliam
- Formed
- 1999
- Legal Domicile
- In
- Voting Board Members
- 5
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Brady Ware & Schoenfeld Inc
- Address
- 2206 CHESTER BLVD, RICHMOND, IN 47374
- Preparer
- Tracy a Haines CPA
- Phone
- 7659660531
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“ROUNDING 1.”
Form 990, Part XII, Line 2C
“There has been no change in the method for selecting the independent auditor or in the oversight of the auditor.”
Financial Statement Notes
PART V, LINE 4:
“The foundation has adopted investment and spending policies for endowment assets that attempt to outperform inflation, establish a diversified investment portfolio, offer equity and fixed income investments that are diversified among securities and industries, thus minimizing the risk of large losses, and to maximize the total return within reasonable and prudent levels of risk. The spending policies govern the calculations of the amount of money annually distributed from the foundation's endowed funds. The current spending policy is to distribute an amount equal to 4.5% of a twelve quarter moving average of a fund's fair market value. Accordingly, over the long term, the foundation expects the current spending policy to allow its endowment assets to grow consistent with the foundation's objective to maintain the purchasing power of endowment assets. The distributions are used for charitable and educational purposes that help carry out the purposes of the wayne county, indiana, foundation, inc.”
PART X, LINE 2:
“Accounting standards require the evaluation of tax positions taken, or expected to be taken, in the course of preparing the foundation's tax returns, to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. This statement provides that a tax benefit from an uncertain tax position may be recognized in the financial statements only when it is "more-likely-than-not" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the foundation has taken any material uncertain tax positions, including any position that would place the foundation's exempt status in jeopardy as of december 31, 2023.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Investment management fees 13,643. Rounding”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Investment management fees 13,643. Rounding -1.”
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| IRS990/PYTotalExpensesAmt | 0 | 127459 |
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| IRS990/PYTotalRevenueAmt | 0 | 72373 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE BY-LAWS STATE THAT THE PURPOSES FOR WHICH THE ORGANIZATION ARE FOR: (A) EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES, AND NO OTHER, THAT HELP CARRY OUT THE PURPOSES OF THE WAYNE COUNTY, INDIANA, FOUNDATION, INC., BUT ONLY IF THE SPECIFIC PURPOSES AND ANY ACTIVITIES INCIDENT THERETO ARE INCLUDED IN THE GENERAL PURPOSES SET FORTH IN THIS SUBPARAGRAPH (A) AND ARE WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. THE FOLLOWING CHARITABLE PURPOSES MAY BE SPECIFICALLY SUPPORTED: (I) PROMOTION OF JEWISH CAUSES AND WELFARE INCLUDING THAT OF TEMPLE BETH BORUK OF RICHMOND, INDIANA (ALSO KNOWN AS THE RICHMOND INDIANA JEWISH CONGREGATION), AND ALSO OF ANY CONGREGATIONS OF WHICH MY SONS (GARY, BRAD, RICHARD AND ROSS) ARE MEMBERS, (II) FURTHERANCE OF GOOD WORKS IN THEATER AND THE ARTS, (III) FURTHERANCE OF EDUCATION INCLUDING INDIANA UNIVERSITY EAST, RICHMOND, INDIANA, IVY TECH STATE COLLEGE, RICHMOND, INDIANA, EARLHAM COLLEGE, RICHMOND, INDIANA, MIAMI UNIVERSITY, OXFORD, OHIO, AND THE WAYNE COUNTY, INDIANA COLLEGE FUND, (IV) REID HOSPITAL FOUNDATION, RICHMOND, INDIANA, AND (V) SUCH OTHER PURPOSES AND CAUSES AS MAY BE FOR THE BENEFIT OF ORGANIZATIONS LOCATED IN WAYNE COUNTY, INDIANA, AND ELSEWHERE THAT MEET THE REQUIREMENTS OF THE AFORESAID INTERNAL REVENUE CODE OR FUTURE FEDERAL TAX CODE, IN THE DISCRETION OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE FOUNDATION ALSO PROVIDED SUPPORT TO ORGANIZATIONS SUPPORTED BY THE WAYNE COUNTY INDIANA FOUNDATION PER ITS BY LAWS AS NOTED ABOVE. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION A, LINE 6 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO OUTPERFORM INFLATION, ESTABLISH A DIVERSIFIED INVESTMENT PORTFOLIO, OFFER EQUITY AND FIXED INCOME INVESTMENTS THAT ARE DIVERSIFIED AMONG SECURITIES AND INDUSTRIES, THUS MINIMIZING THE RISK OF LARGE LOSSES, AND TO MAXIMIZE THE TOTAL RETURN WITHIN REASONABLE AND PRUDENT LEVELS OF RISK. THE SPENDING POLICIES GOVERN THE CALCULATIONS OF THE AMOUNT OF MONEY ANNUALLY DISTRIBUTED FROM THE FOUNDATION'S ENDOWED FUNDS. THE CURRENT SPENDING POLICY IS TO DISTRIBUTE AN AMOUNT EQUAL TO 4.5% OF A TWELVE QUARTER MOVING AVERAGE OF A FUND'S FAIR MARKET VALUE. ACCORDINGLY, OVER THE LONG TERM, THE FOUNDATION EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT ASSETS TO GROW CONSISTENT WITH THE FOUNDATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS. THE DISTRIBUTIONS ARE USED FOR CHARITABLE AND EDUCATIONAL PURPOSES THAT HELP CARRY OUT THE PURPOSES OF THE WAYNE COUNTY, INDIANA, FOUNDATION, INC. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE FOUNDATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE FOUNDATION'S EXEMPT STATUS IN JEOPARDY AS OF DECEMBER 31, 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INVESTMENT MANAGEMENT FEES 13,643. ROUNDING |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | INVESTMENT MANAGEMENT FEES 13,643. ROUNDING -1. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2217458 |
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| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 6000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 5500 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 3 | 5500 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 4 | 33572 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | CHURCH |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(C)3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 3 | 501(C)3 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 4 | 501(C)3 |
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| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 2 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 3 | 0 |
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| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | 2023 VIGRAN DISTRIBUTION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | 2023 VIGRAN DISTRIBUTION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | 2023 VIGRAN DISTRIBUTION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 3 | 2023 VIGRAN DISTRIBUTION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 4 | 2023 VIGRAN DISTRIBUTION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | BETH BORUK TEMPLE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | EVERY CHILD CAN READ INC |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | RICHMOND CIVIC THEATRE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 3 | EARLHAM COLLEGE |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 4 | WAYNE COUNTY IN FOUNDATION INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 237067464 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 264389859 |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 33 S 7TH STREET |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 1003 E MAIN STREET |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 3 | 801 NATIONAL ROAD W DRAWER 193 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 4 | 33 S 7TH STREET |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | RICHMOND |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | RICHMOND |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | RICHMOND |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 3 | RICHMOND |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 4 | RICHMOND |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 3 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 4 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 47374 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 47374 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 47374 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 3 | 47374 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 4 | 47374 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | FMV |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION REQUIRES GRANTEES RECEIVING FUNDS FOR A SPECIFIC PROJECT 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 ALSO BE PERFORMED IN ORDER TO VERIFY THAT GRANT FUNDS ARE USED IN ACCORDANCE WITH THE ORIGINAL GRANT AGREEMENT. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 5 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 1 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | INVESTMENT IN STOCKS |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | WAYNE COUNTY IN FOUNDATION INC |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2023-12-27 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 351406033 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 2077905 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)3 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | STOCK MARKET EXCHNAGE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 33 SOUTH 7TH STREET |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | RICHMOND |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 47374 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PERSON(S) INVOLVED: REBECCA GILLMAN |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | EXPLANATION OF INVOLVEMENT: REBECCA WAS ON THE BOARD OF VIGRAN FAMILY FOUNDATION (GRANTOR) AND IS AND HAS BEEN THE EXECUTIVE DIRECTOR OF WAYNE COUNTY FOUNDATION INC. (GRANTEE). VIGRAN FAMILY FOUNDATION IS A RELATED PARTY WITH WAYNE COUNTY FOUNDATION INC. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 2E: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | GARY VIGRAN IS THE PRESIDENT OF THE BOARD OF DIRECTORS, HIS BROTHER ROSS VIGRAN IS ALSO ON THE BOARD. REBECCA GILLIAM WAS COMPENSATED AS AN OFFICER OF A RELATED ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A MAJORITY OF THE DIRECTORS SHALL BE APPOINTED ANNUALLY BY THE WAYNE COUNTY, INDIANA, FOUNDATION, INC. OR ITS SUCCESSORS. SAID DIRECTORS SHALL THEN APPOINT THE OTHER DIRECTOR OR DIRECTORS WHO WILL SERVE ON THE BOARD DURING THAT YEAR. SUCH OTHER DIRECTOR OR DIRECTORS SHALL BE THE SONS OR DESCENDANTS OF STANLEY L. VIGRAN, OR THE SPOUSES OF SUCH PERSONS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE IS NO COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS EMAILED OUT TO THE WHOLE BOARD FOR REVIEW. IF CHANGES ARE REQUIRED, THEY ARE MADE AND A FINAL COPY IS EITHER REVIEWED AT A SUBSEQUENT MEETING OR PROVIDED TO EACH BOARD MEMBER VIA EMAIL PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | VIGRAN FAMILY FOUNDATION, INC. MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IMMEDIATELY UPON REQUEST THROUGH THE FOUNDATION'S OFFICE. ADDITIONALLY, FINANCIAL INFORMATION IS MADE AVAILABLE IN THE ANNUAL REPORT OF THE WAYNE COUNTY, INDIANA, FOUNDATION, INC. WHICH IS WIDELY DISTRIBUTED TO THE PUBLIC VIA MAILINGS AND OTHER MEANS OF DISBURSEMENT, AS WELL AS ON THE WAYNE COUNTY, INDIANA, FOUNDATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ROUNDING 1. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THERE HAS BEEN NO CHANGE IN THE METHOD FOR SELECTING THE INDEPENDENT AUDITOR OR IN THE OVERSIGHT OF THE AUDITOR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
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