TY 2013 Form 990 Schedule O

efile Public Visual Render ObjectId: 201540379349300439 - Submission: 2015-02-06 TIN: 47-0624928

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

IMMANUEL COMMUNITY FOUNDATION

Employer identification number

47-0624928

Return Reference	Explanation
FORM 990, PART V, LINE 2A:	INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL COMMUNITY FOUNDATION ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL COMMUNITY FOUNDATION REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES.
FORM 990, PART VI, SECTION A, LINE 2	ERIC N. GURLEY IS THE PRESIDENT/CEO OF IMMANUEL, EIN 47-0733774, A RELATED ENTITY. ALL COMPENSATED BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE EMPLOYEES OF IMMANUEL.
FORM 990, PART VI, SECTION A, LINE 6	IMMANUEL COMMUNITY FOUNDATION HAS THREE MEMBERS, IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE.
FORM 990, PART VI, SECTION A, LINE 7A	IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE HAVE THE RIGHT TO APPOINT AND REMOVE DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE, THE MEMBERS, HAVE RIGHTS TO APPROVE ANY AMENDMENT, OR TO INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL COMMUNITY FOUNDATION.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	IMMANUEL COMMUNITY FOUNDATION USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED.
FORM 990, PART VI, SECTION C, LINE 19	IMMANUEL COMMUNITY FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART VII:	ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL, IMMANUEL COMMUNITY FOUNDATION, OR OTHER RELATED ENTITIES. THE COMPENSATION IS NOT PAID FOR SERVICES IN CONNECTION WITH THE POSITION OF DIRECTOR FOR IMMANUEL COMMUNITY FOUNDATION.
FORM 990, PART IX, LINE 11G	OTHER FEES: PROGRAM SERVICE EXPENSES 23,217. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,217. SPEAKER FEES: PROGRAM SERVICE EXPENSES 44,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,600.
FORM 990, PART XII, LINE 2C:	THE BOARD OF DIRECTORS OF IMMANUEL COMMUNITY FOUNDATION ASSUMES THE RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS.
FORM 990, PART VI, SECTION B, LINE 15:	IMMANUEL COMMUNITY FOUNDATION DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL OR ANY KEY EMPLOYEES THE ORGANIZATION DIRECTLY COMPENSATES. THEREFORE, IT IS NOT NECESSARY FOR IMMANUEL COMMUNITY FOUNDATION TO HAVE A PROCESS TO DETERMINE COMPENSATION FOR THESE POSITIONS.

Return Reference

Explanation

FORM 990, PART V, LINE 2A:

INDIVIDUALS PERFORMING SERVICES FOR IMMANUEL COMMUNITY FOUNDATION ARE EMPLOYEES OF IMMANUEL, A RELATED ENTITY. THEREFORE, IMMANUEL ISSUES THE FORM W-2 FOR THESE EMPLOYEES. BECAUSE IMMANUEL COMMUNITY FOUNDATION REIMBURSES IMMANUEL FOR THE SALARIES AND BENEFITS OF THESE EMPLOYEES, THE EXPENSES FOR THEIR SALARIES AND BENEFITS ARE REFLECTED ON THIS RETURN IN PART IX, STATEMENT OF FUNCTIONAL EXPENSES.

FORM 990, PART VI, SECTION A, LINE 2

ERIC N. GURLEY IS THE PRESIDENT/CEO OF IMMANUEL, EIN 47-0733774, A RELATED ENTITY. ALL COMPENSATED BOARD MEMBERS, OFFICERS AND EMPLOYEES ARE EMPLOYEES OF IMMANUEL.

FORM 990, PART VI, SECTION A, LINE 6

IMMANUEL COMMUNITY FOUNDATION HAS THREE MEMBERS, IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE.

FORM 990, PART VI, SECTION A, LINE 7A

IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE HAVE THE RIGHT TO APPOINT AND REMOVE DIRECTORS.

FORM 990, PART VI, SECTION A, LINE 7B

IMMANUEL RETIREMENT COMMUNITIES, IMMANUEL HOME AND COMMUNITY RESOURCES, AND IMMANUEL LONG TERM CARE, THE MEMBERS, HAVE RIGHTS TO APPROVE ANY AMENDMENT, OR TO INITIATE OR ADOPT AMENDMENTS TO THE ARTICLES OR BYLAWS OF IMMANUEL COMMUNITY FOUNDATION.

FORM 990, PART VI, SECTION B, LINE 11

THE FORM 990 IS PREPARED BY AN ACCOUNTING FIRM WITH THE ASSISTANCE OF THE CONTROLLER, AND IS THEN REVIEWED BY THE CFO AND THE CONTROLLER. COPIES OF THE REVIEWED RETURN ARE PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING WITH THE IRS.

FORM 990, PART VI, SECTION B, LINE 12C

IMMANUEL COMMUNITY FOUNDATION USES THE SAME POLICY AS IMMANUEL, A RELATED ORGANIZATION. THE POLICY STATES THAT THE BOARD OF DIRECTORS MUST SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ALL CONFLICTS. THE GOVERNANCE COMMITTEE SHALL DECIDE WHAT ACTIONS NEED TO BE TAKEN CONCERNING ANY CONFLICTS. THE BOARD MEMBER IS PROHIBITED FROM VOTING ON ANY BUSINESS RELATED TO ANY CONFLICT THE GOVERNANCE COMMITTEE HAS IDENTIFIED.

FORM 990, PART VI, SECTION C, LINE 19

IMMANUEL COMMUNITY FOUNDATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.

FORM 990, PART VII:

ALL COMPENSATION AND BENEFITS SHOWN FOR DIRECTORS ARE PAID BY IMMANUEL, THE SPONSOR ORGANIZATION, FOR SERVICES PERFORMED FOR IMMANUEL, IMMANUEL COMMUNITY FOUNDATION, OR OTHER RELATED ENTITIES. THE COMPENSATION IS NOT PAID FOR SERVICES IN CONNECTION WITH THE POSITION OF DIRECTOR FOR IMMANUEL COMMUNITY FOUNDATION.

FORM 990, PART IX, LINE 11G

OTHER FEES: PROGRAM SERVICE EXPENSES 23,217. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,217. SPEAKER FEES: PROGRAM SERVICE EXPENSES 44,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,600.

FORM 990, PART XII, LINE 2C:

THE BOARD OF DIRECTORS OF IMMANUEL COMMUNITY FOUNDATION ASSUMES THE RESPONSIBILTY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM PRIOR YEARS.

FORM 990, PART VI, SECTION B, LINE 15:

IMMANUEL COMMUNITY FOUNDATION DOES NOT HAVE A CEO, EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL OR ANY KEY EMPLOYEES THE ORGANIZATION DIRECTLY COMPENSATES. THEREFORE, IT IS NOT NECESSARY FOR IMMANUEL COMMUNITY FOUNDATION TO HAVE A PROCESS TO DETERMINE COMPENSATION FOR THESE POSITIONS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

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