Community Foundation Of Henderson County Inc in Hendersonvlle, North Carolina (NC)

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Community Foundation Of Henderson County Inc
Employer Identification Number (EIN)561330792
Name of OrganizationCommunity Foundation Of Henderson County Inc
AddressPO BOX 1108, Hendersonvlle, NC 28793-1108
ActivitiesCommunity trust or component
SubsectionCharitable Organization
Ruling Date09/1982
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$69,187,604
Amount of Income$20,495,695
Form 990 Revenue Amount$4,125,011
National Taxonomy of Exempt Entities (NTEE)Philanthropy, Voluntarism and Grantmaking Foundations: Community Foundations


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Amount of income in 2012: $20,495,695
Community Foundation Of Henderson County Inc: 

 $20,495,695
Other organizations performing similar types of work: 

 $15,920,161

Assets in 2012: $69,187,604
Community Foundation Of Henderson County Inc: 

 $69,187,604
Other organizations performing similar types of work: 

 $61,917,824

Expenses in 2007: $3,378,108
This organization: 

 $3,378,108
Other organizations performing similar types of work: 

 $5,535,383

Income to expenses ratio in 2007: 1.9
This organization: 

 1.9
Other organizations performing similar types of work: 

 1.9

Expenses allocated to program services in 2007: 84.8%
Community Foundation Of Henderson County Inc: 

 84.8%
Other organizations performing similar types of work: 

 87.6%

Number of employees in 2007: 1
This organization: 

 1
Other organizations performing similar types of work: 

 10

Employees paid over $50,000 in 2007: 300.0%
Community Foundation Of Henderson County Inc: 

 300.0%
Other organizations performing similar types of work: 

 37.5%

Grants share in income in 2007: 59.9%
Community Foundation Of Henderson County Inc: 

 59.9%
Other organizations performing similar types of work: 

 66.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,693,056$17,982,362$2,180,097$3,525,719$9,712,714$8,388,749$10,989,782$6,365,093
Contributions, gifts, grants, and similar amounts received$3,386,400$18,270,183$3,153,597$1,775,841$7,739,602$1,986,162$2,656,957$3,815,870
Contributions to donor advised funds$436,119$341,918
Direct public support$3,386,400$18,270,183$3,153,597$1,775,841$7,739,602$1,986,162$2,220,838$3,473,952
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$504,320$595,863$383,069$351,168$247,640$298,346$325,587$316,651
Dividends and interest from securities$543,269$295,538$389,247$409,056$580,748$906,244$1,131,867$1,394,485
Net rental income or (loss)$10,855$5,155$5,040$4,050$3,825$3,600$3,780$3,972
Gross rents$10,855$5,155$5,040$4,050$3,825$3,600$3,780$3,972
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$193,242$-1,243,091$-1,825,301$942,988$1,086,741$5,135,988$6,770,945$745,968
Gross amount from sales of assets other than inventory$2,307,384$4,750,261$31,221,091$19,415,641$10,267,475$30,087,677$32,071,621$12,293,411
Less: cost or other basis and sales expenses$2,114,142$5,993,352$33,046,392$18,472,653$9,180,734$24,951,689$25,300,676$11,547,443
Net income or (loss) from special events and activities$-613$-2,051$1,522$-7,366$0$2,471$45,614$33,649
Gross revenue$24,840$5,700$20,492$6,697$0$26,164$67,282$57,040
Less: direct expenses other than fundraising expenses$25,453$7,751$18,970$14,063$0$23,693$21,668$23,391
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$55,583$60,765$72,923$49,982$54,158$55,938$55,032$54,498
Total expenses$2,275,537$2,383,440$2,338,524$2,347,393$3,136,131$3,212,417$3,732,172$3,378,108
Program services$1,710,604$1,709,171$1,643,246$1,660,573$2,611,048$2,623,058$3,190,006$2,864,049
Management and general$564,933$674,269$695,278$526,582$442,926$447,840$402,881$406,266
Fundraising$0$0$0$160,238$82,157$141,519$139,285$107,793
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$23,820,583$38,261,109$40,974,243$46,102,469$55,084,618$57,473,697$66,118,502$62,306,277
Excess or (deficit) for the year$2,417,519$15,598,922$-158,427$1,178,326$6,576,583$5,176,332$7,257,610$2,986,985
Net assets or fund balances at beginning of year$24,224,479$23,820,583$38,261,109$40,974,242$46,102,469$55,084,618$57,473,697$66,118,503
Other changes in net assets or fund balances$-2,821,415$-1,158,396$2,871,561$3,949,901$2,405,567$-2,787,253$1,387,195$-6,799,211
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$3,378,108$2,864,049$406,266$107,793
Grants paid from donor advised funds$826,728
Other grants and allocations$1,684,475
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$128,198$12,820$64,099$51,279
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$245,910$136,527$89,017$20,366
Pension plan contributions not included above$12,298$7,029$4,122$1,147
Employee benefits not included above$32,427$14,293$13,112$5,022
Payroll taxes$24,918$10,262$9,953$4,703
Professional fundraising fees$0$0$0$0
Accounting fees$11,670$0$11,670$0
Legal fees$0$0$0$0
Supplies$21,452$9,653$10,941$858
Telephone$5,853$3,804$1,171$878
Postage and shipping$12,004$3,121$7,202$1,681
Occupancy$15,029$4,509$10,520$0
Equipment rental and maintenance$9,294$2,788$6,506$0
Printing and publications$33,596$18,478$8,399$6,719
Travel$4,970$1,292$2,783$895
Conferences, conventions, and meetings$7,928$793$5,550$1,585
Interest$0$0$0$0
Depreciation, depletion, etc.$33,921$10,501$23,420$0
Other expenses not covered above$267,437$116,976$137,801$12,660
Balance Sheets
20002001200220032004200520062007
Total assets$24,615,507$38,701,171$41,459,062$46,491,570$55,532,411$57,935,831$66,750,414$62,878,140
Cash - non-interest-bearing$100$100$100$100$100$100$100$100
Savings and temporary cash investments$1,928,081$1,393,112$7,275,432$1,455,889$1,655,273$1,568,992$1,864,326$2,264,048
Accounts receivable less allowance for doubtful accounts$2,156$5,535,385$250,966$736,947$41,010$51,935$3,357$3,443
Pledges receivable less allowance for doubtful accounts$2,594,561$3,016,415$2,855,465$2,717,716$2,568,105$2,371,401$2,230,724$2,042,022
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$235,467$190,412$160,357$130,302$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$530$1,000$0$3,906$3,179$3,625$3,324$49,361
Investments - publicly-traded securities$61,908,980$57,723,479
Investments - other securities$18,781,543$27,739,866$30,128,717$40,602,517$50,460,231$53,160,975$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$50$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$1,073,019$824,881$788,025$844,193$804,513$778,803$739,603$795,687
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$794,924$440,062$484,820$389,101$447,793$462,134$631,912$571,863
Accounts payable and accrued expenses$5,258$35,063$57,214$787$9,315$41,789$3,750$29,248
Grants payable$295,250$299,250$268,632$235,915$287,697$267,216$481,527$410,167
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$383,290$0$0$0$0$0$0$0
Other liabilities$111,126$105,749$158,974$152,399$150,781$153,129$146,635$132,448
Total liabilities and net assets/fund balances$24,615,507$38,701,171$41,459,062$46,491,570$55,532,411$57,935,831$66,750,414$62,878,140
Total net assets or fund balances$23,820,583$38,261,109$40,974,242$46,102,469$55,084,618$57,473,697$66,118,502$62,306,277
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$17,982,362$0$0$9,712,714$8,388,749$10,989,782$6,365,093
Total revenue, gains, and other support per audited financial statements$0$17,034,780$0$0$11,510,480$4,883,128$12,103,935$5,860,456
Other expenses$0$-837,505$0$0$2,256,216$-2,498,889$2,539,821$228,467
Net unrealized gains on investments$0$-884,839$0$0$1,992,811$-2,576,545$1,067,260$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$47,334$0$0$263,405$77,656$1,472,561$228,467
Other revenue$0$110,077$0$0$458,450$1,006,732$1,425,668$733,104
Investment expenses$0$0$0$0$0$0$0$0
Other$0$110,077$0$0$458,450$1,006,732$1,425,668$733,104
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$2,383,440$2,338,524$0$3,136,131$3,212,417$3,732,172$3,378,108
Total expenses and losses per audited financial statements$0$2,071,749$2,088,104$0$2,842,578$3,003,678$3,308,816$3,217,558
Other revenue$0$27,209$60,860$0$62,105$67,012$66,736$52,518
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$27,209$60,860$0$62,105$67,012$66,736$52,518
Other expenses$0$338,900$311,280$0$355,658$275,751$490,092$213,068
Investment expenses$0$0$0$0$0$0$0$0
Other$0$338,900$311,280$0$355,658$275,751$490,092$213,068
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
38$120,953$7,245$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings17
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20061
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$2,494,725$54,498
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$316,651$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,394,485$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$3,972$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$745,968$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$33,649$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$54,498
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$62,060$3,783$0
$61,501$3,677$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?Yes
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$68
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$14,720,332
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isCommunity Trust
Support Schedule
19992000200120022003200420052006
Total$4,938,922$4,488,959$19,223,871$4,000,358$2,592,744$8,622,148$3,272,854$4,188,436
Gifts, grants, and contributions received$4,033,930$3,386,400$18,270,183$3,153,597$1,775,841$7,739,602$1,986,162$2,656,957
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$-4,203$-613$1,522$1,522$6,697$0$26,164$18,993
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$857,850$1,047,589$891,401$772,316$760,224$828,388$1,204,590$1,457,454
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$51,345$55,583$60,765$72,923$49,982$54,158$55,938$55,032
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Iowa5
Idaho1
Illinois10
Indiana17
Kansas4
Kentucky2
Louisiana2
Massachusetts5
Maryland2
Maine1
Michigan17
Minnesota10
Missouri6
Mississippi3
Montana2
North Carolina9
North Dakota1
Nebraska2
New Hampshire1
New Jersey5
New York14
Ohio20
Oklahoma2
Oregon1
Pennsylvania14
South Carolina6
South Dakota3
Tennessee4
Texas22
Utah1
Virginia7
Vermont1
Washington6
Wisconsin9
West Virginia2
International1
Total278

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