Civic Intelligence

Legacy Properties of the Community Foundation of Hancock County Inc

EIN 46-2991754 • 501(c)3 • Greenfield, IN

Profile

Legacy properties of the community foundation of hancock county, inc. ("legacy properties") shall serve as a supporting organization of the community foundation of hancock county, inc. ("foundation") for the purpose of accepting gifts of and/or purchasing real estate or other assets. Legacy properties shall sell, keep and/or manage said real estate or other assets for the purpose of serving the charitable mission and programs of the foundation.

971 W US 40Greenfield, IN 46140
Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

2nd percentile

-167%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$139,357

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 124.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

27th percentile

-3.9%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-97%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Down

$4,473,623

Down $182,952 (-3.9%) from 2023

Liabilities

Up

$8,021

Up $4,595 (+134%) from 2023

Net Assets

Down

$4,465,602

Down $187,547 (-4.0%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin2nd percentile

Revenue

Down

$112,404

Down $3,178,239 (-97%) from 2023

Expenses

Down

$299,951

Down $709,514 (-70%) from 2023

Net Income

Down

-$187,547

Down $2,468,725 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$6.0M$4.0M$2.0M$0Assets 2013: $1Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $1,585,267Liabilities 2014: $0Net Assets 2014: $1,585,2672014Assets 2015: $1,627,496Liabilities 2015: $1,077Net Assets 2015: $1,626,4192015Assets 2016: $1,629,100Liabilities 2016: $1,306Net Assets 2016: $1,627,7942016Assets 2017: $1,627,798Liabilities 2017: $2,548Net Assets 2017: $1,625,2502017Assets 2018: $1,616,194Liabilities 2018: $1,040Net Assets 2018: $1,615,1542018Assets 2019: $1,617,745Liabilities 2019: $1,050Net Assets 2019: $1,616,6952019Assets 2020: $1,619,663Liabilities 2020: $826Net Assets 2020: $1,618,8372020Assets 2021: $1,804,865Liabilities 2021: $1,658Net Assets 2021: $1,803,2072021Assets 2022: $3,394,111Liabilities 2022: $1,022,140Net Assets 2022: $2,371,9712022Assets 2023: $4,656,575Liabilities 2023: $3,426Net Assets 2023: $4,653,1492023Assets 2024: $4,473,623Liabilities 2024: $8,021Net Assets 2024: $4,465,6022024

Highlighted filing

2024

Assets$4,473,623
Liabilities$8,021
Net Assets$4,465,602
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $1,586,821Expenses 2014: $0Net Income 2014: $1,586,8212014Revenue 2015: $1,094,545Expenses 2015: $1,053,393Net Income 2015: $41,1522015Revenue 2016: $45,081Expenses 2016: $43,706Net Income 2016: $1,3752016Revenue 2017: $48,893Expenses 2017: $51,437Net Income 2017: -$2,5442017Revenue 2018: $38,077Expenses 2018: $48,173Net Income 2018: -$10,0962018Revenue 2019: $28,553Expenses 2019: $27,012Net Income 2019: $1,5412019Revenue 2020: $113,722Expenses 2020: $111,580Net Income 2020: $2,1422020Revenue 2021: $1,641,761Expenses 2021: $1,457,391Net Income 2021: $184,3702021Revenue 2022: $595,677Expenses 2022: $26,913Net Income 2022: $568,7642022Revenue 2023: $3,290,643Expenses 2023: $1,009,465Net Income 2023: $2,281,1782023Revenue 2024: $112,404Expenses 2024: $299,951Net Income 2024: -$187,5472024

Highlighted filing

2024

Revenue$112,404
Expenses$299,951
Net Income-$187,547
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
$4,473,623
Liabilities
$8,021
Net assets
$4,465,602
Revenue
$112,404
Expenses
$299,951
Net income
-$187,547
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$0.01$4.47$0.11$0.30$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.65$3.29$1.01$2.28
2022Detailed filing. Detailed filing data is available for this year.$3.39$1.02$2.37$0.60$0.03$0.57
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$1.64$1.46$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.11$0.11$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.03$0.03$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.04$0.05$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.05$0.05$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.05$0.04$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$1.09$1.05$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$1.59$0.00$1.59
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 12, 2025
Return Version
2024v5.0
Gross Receipts
$112,404
Mission and Program Overview

Mission

Legacy Properties of Hancock County Community Foundation, Inc. ("Legacy Properties") shall serve as a supporting organization of the Hancock County Community Foundation, Inc. ("Foundation") for the purpose of accepting gifts of and/or purchasing real estate or other assets. Legacy Properties shall sell, keep and/or manage said real estate or other assets for the purpose of serving the charitable mission and programs of the Foundation.

Legacy properties of the community foundation of hancock county, inc. ("legacy properties") shall serve as a supporting organization of the community foundation of hancock county, inc. ("foundation") for the purpose of accepting gifts of and/or purchasing real estate or other assets. Legacy properties shall sell, keep and/or manage said real estate or other assets for the purpose of serving the charitable mission and programs of the foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,556,883$4,396,281▼ $160,602
Cash and Non-Interest-Bearing Accounts$81,415$69,212▼ $12,203
Prepaid Expenses and Deferred Charges$6,226$7,305▲ $1,079
Accounts Receivable$1,100$825▼ $275
Total Assets$4,656,575$4,473,623▼ $182,952
Other Assets Total$10,951--
Liabilities
Accounts Payable and Accrued Expenses$1,726$4,056▲ $2,330
Deferred Revenue$1,700$3,965▲ $2,265
Total Liabilities$3,426$8,021▲ $4,595
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,423,149$4,235,602▼ $187,547
Net Assets With Donor Restrictions$230,000$230,000→ $0
Total Net Assets Fund Balance$4,653,149$4,465,602▼ $187,547
Total Liabilities and Net Assets / Fund Balance$4,656,575$4,473,623▼ $182,952

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,663,430$353,719$4,017,149
Land$732,851-$732,851
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleOtherTotal
Mary GibbleDirector$139,357$139,357
Marie FelverTreasurer$102,511$102,511

Board Members and Trustees

NameTitle
Jane HardistyPresident
David SpencerDirector
Kevin HarveyDirector
Rick WittgrenDirector
Scott KleineDirector
Scott PetryDirector
Troy GriesmeyerDirector
Lynn GreenwaltSecretary
Dennis SpegalVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$36,164
Program Service Revenue
$0
Investment Income
$210
Other Revenue
$76,030
Change in Net Assets
$-187,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$206,961-$206,961
All Other Expenses-$21,747-$21,747
Insurance-$12,356-$12,356
Other Expenses-$11,348-$11,348
Fees for Services Accounting-$1,480-$1,480
Total Functional Expenses$0$299,951$0$299,951
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
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The foundation provided management services to legacy properties. Management services include accounting, financial reporting, and general office management. In return for providing management services, legacy properties provides office space free of charge to the foundation.”

Form 990, Page 6, Part VI, Line 6

“The community foundation of hancock county, inc. Is the sole member of legacy properties corporation.”

Form 990, Page 6, Part VI, Line 7A

“The legacy properties board of directors shall be elected by the member of the corporation, the foundation.”

Form 990, Page 6, Part VI, Line 7B

“The legacy properties board of directors shall be elected by the member of the corporation, the foundation.”

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

“A copy of the return is provided to the board of directors to review prior to signing and filing the return. Any questions or concerns are addressed prior to filing.”

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

“Annually each officer, director, and employee completes and signs the conflict of interest form. The forms are collected, reviewed, and filed by staff.”

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

“Legacy properties has no paid staff.”

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

“Legacy properties has no paid staff.”

Form 990, Page 6, Part VI, Line 19

“The consolidated annual report is provided to residents of hancock county each year and is also available on our website. Our consolidated annual audited financial statements are posted to our website. Additional information and policies are available upon request.”

Filing and Contact Details

Filer

Filer Name
Legacy Properties of the Community
EIN
46-2991754
Phone
3174628870
Address
971 W US 40, GREENFIELD, IN 46140

Signing Officer

Name
Marie Felver
Title
Treasurer
Phone
3174628870
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Hardisty
Formed
2013
Legal Domicile
In
Voting Board Members
11
Independent Board Members
9
Employees
0
Volunteers
10

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 - ORGANIZATION'S MISSION

“Legacy properties of the community foundation of hancock county, inc. ("legacy properties") shall serve as a supporting organization of the community foundation of hancock county, inc. ("foundation") for the purpose of accepting gifts of and/or purchasing real estate or other assets. Legacy properties shall sell, keep and/or manage said real estate or other assets for the purpose of serving the charitable mission and programs of the foundation.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Legacy properties has examined its liability for uncertain tax positions under fin 48 (asc 740) and has determined there are no material contingent tax liabilities.”

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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/MissionDesc0LEGACY PROPERTIES OF THE COMMUNITY FOUNDATION OF HANCOCK COUNTY, INC. ("LEGACY PROPERTIES") SHALL SERVE AS A SUPPORTING ORGANIZATION OF THE COMMUNITY FOUNDATION OF HANCOCK COUNTY, INC. ("FOUNDATION") FOR THE PURPOSE OF ACCEPTING GIFTS OF AND/OR PURCHASING REAL ESTATE OR OTHER ASSETS. LEGACY PROPERTIES SHALL SELL, KEEP AND/OR MANAGE SAID REAL ESTATE OR OTHER ASSETS FOR THE PURPOSE OF SERVING THE CHARITABLE MISSION AND PROGRAMS OF THE FOUNDATION.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LEGACY PROPERTIES HAS EXAMINED ITS LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740) AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LEGACY PROPERTIES OF THE COMMUNITY FOUNDATION OF HANCOCK COUNTY, INC. ("LEGACY PROPERTIES") SHALL SERVE AS A SUPPORTING ORGANIZATION OF THE COMMUNITY FOUNDATION OF HANCOCK COUNTY, INC. ("FOUNDATION") FOR THE PURPOSE OF ACCEPTING GIFTS OF AND/OR PURCHASING REAL ESTATE OR OTHER ASSETS. LEGACY PROPERTIES SHALL SELL, KEEP AND/OR MANAGE SAID REAL ESTATE OR OTHER ASSETS FOR THE PURPOSE OF SERVING THE CHARITABLE MISSION AND PROGRAMS OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION PROVIDED MANAGEMENT SERVICES TO LEGACY PROPERTIES. MANAGEMENT SERVICES INCLUDE ACCOUNTING, FINANCIAL REPORTING, AND GENERAL OFFICE MANAGEMENT. IN RETURN FOR PROVIDING MANAGEMENT SERVICES, LEGACY PROPERTIES PROVIDES OFFICE SPACE FREE OF CHARGE TO THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMMUNITY FOUNDATION OF HANCOCK COUNTY, INC. IS THE SOLE MEMBER OF LEGACY PROPERTIES CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LEGACY PROPERTIES BOARD OF DIRECTORS SHALL BE ELECTED BY THE MEMBER OF THE CORPORATION, THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LEGACY PROPERTIES BOARD OF DIRECTORS SHALL BE ELECTED BY THE MEMBER OF THE CORPORATION, THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE RETURN IS PROVIDED TO THE BOARD OF DIRECTORS TO REVIEW PRIOR TO SIGNING AND FILING THE RETURN. ANY QUESTIONS OR CONCERNS ARE ADDRESSED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUALLY EACH OFFICER, DIRECTOR, AND EMPLOYEE COMPLETES AND SIGNS THE CONFLICT OF INTEREST FORM. THE FORMS ARE COLLECTED, REVIEWED, AND FILED BY STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LEGACY PROPERTIES HAS NO PAID STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LEGACY PROPERTIES HAS NO PAID STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE CONSOLIDATED ANNUAL REPORT IS PROVIDED TO RESIDENTS OF HANCOCK COUNTY EACH YEAR AND IS ALSO AVAILABLE ON OUR WEBSITE. OUR CONSOLIDATED ANNUAL AUDITED FINANCIAL STATEMENTS ARE POSTED TO OUR WEBSITE. ADDITIONAL INFORMATION AND POLICIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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