Union County Foundation INC FY2022 filing

Tax-deductible

Liberty, IN501(c)(3)Foundations & GrantmakersEIN 35-1769294Revenue $913K in FY2022

On file with the IRSucfoundationinc.org404 Eaton St, 47353-1407 · Liberty, INTax-exempt since Aug 1989Publicly supported charity — 170(b)(1)(A)(vi)

Tell your story. Claim this org

To assist donors in building and preserving perpetual charitable funds; to meet the changing needs of our community and to enrich the quality of life for the residents of Union County.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$55K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $561K a year · 42% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
25 mo
of spending, in cash
Looks good: 25.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$913K
-27% vs prior year
Spent
$669K
To programs
79%
Net assets
$10.2M
By yearFY2020–FY2024
Revenue
$913K
FY2022▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$936K
FY2021$1.2M
FY2022$913K
FY2023$1.2M
FY2024$2.4M
Expenses
$669K
FY2022▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$527K
FY2021$607K
FY2022$669K
FY2023$1.1M
FY2024$935K
Net assets
$10.2M
FY2022▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.2M
FY2021$11.6M
FY2022$10.2M
FY2023$11.0M
FY2024$13.0M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $526K Management & general 14% · $91K Fundraising 8% · $53K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to fix it

Who runs it and what they're paid

13 people listed on the 990; $55K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$54,525Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Olivia Chewning’s $60K as Executive Di is at the 9th percentile of top reported officer pay among 1690 $1–10M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Olivia Chewning$60,322———
Danka Klein—$54,525$50,295$49,201

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Union County Foundation INC executive salaries →

On this list? Claim this org

Something off? Claim to fix it

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps donors create lasting funds to support community needs and improve residents' lives.

Questions for Union County Foundation INC

Tap to ask. Union County Foundation INC sees how many people are interested.

Your first name shows with your question. Union County Foundation INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $526K · in their own filed words · FY2022
01

Grants and scholarships are paid out to local organizations or students from earnings on endowed funds and contributions to the funds.

$526Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 52 grants · $1.7M · 2020–2024
Unitemized GrantFY2024$93,440
College Corner Union SchoolFY2024$61,920
Ivy Tech Foundation INCIN · FY2024$40,000
St Michael Catholic ChurchIN · FY2024$13,589
Unitemized GrantFY2023$100,000
See all 52 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$913K
Ln 12
Investment incomeLn 3$497K
Gifts and grantsLn 1h$289K
Fees for servicesLn 2g$127K
Money outPt IX
$669K
Ln 25
Programscol B$526K
Managementcol C$91K
Fundraisingcol D$53K
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$10.2M
LiabilitiesLn 26$19K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$289K
Fees for servicesLn 2g$127K
Investment incomeLn 3$497K
Gains on assetsLn 7$142K
Total revenueLn 12$913K
Assets in detailPt X, end of year
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$8.2M
Land, buildings, equipmentLn 10c$597K
Total assetsLn 16$10.2M
LiabilitiesLn 26$19K
Net assetsLn 32$10.2M
OperationsPt I, VI
EmployeesI 55
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.7M$1.4M
InvestmentsLn 11–13$9.4M$8.2M
Land, buildings, equipmentLn 10c$552K$597K
Total assetsLn 16$11.7M$10.2M
LiabilitiesLn 26$37K$19K
Net assetsLn 32$11.6M$10.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$203K$203K
Grants to domestic individualsLn 2$89K$89K
Pay of current officers, directors and key staffLn 5$55K$13K$19K$23K
Other salaries and wagesLn 7$55K$13K$19K$23K
Payroll taxesLn 10$8K$2K$3K$3K
Management feesLn 11a$127K$127K
Accounting feesLn 11c$38K$38K
Investment management feesLn 11f$24K$24K
Advertising and promotionLn 12$2K$1K$796
Office expensesLn 13$3K$1K$629$1K
Information technologyLn 14$18K$15K$4K
OccupancyLn 16$10K$8K$2K$96
TravelLn 17$1K$924$231
Conferences, conventions and meetingsLn 19$6K$5K$1K
Depreciation, depletion and amortizationLn 22$13K$10K$3K
InsuranceLn 23$9K$7K$2K
Other expenses (24a–d)Ln 24$7K$5K$1K
Total functional expensesLn 25$669K$526K$91K$53K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.4M$935K$1.4M$13.0M 990 PDF
FY2023 $1.2M$1.1M$68K$11.0M 990 PDF
FY2022 Viewing $913K$669K$244K$10.2M 990 PDF
FY2021 $1.2M$607K$637K$11.6M 990 PDF
FY2020 $936K$527K$409K$10.2M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $913,355 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $454,614$289,394
I-9 Program service revenuePrior year $141,176$127,316
I-10 Investment incomePrior year $648,462$496,645
I-11 Other revenue$0
I-12 Total revenuePrior year $1,244,252$913,355
I-13 Grants and similar amounts paidPrior year $275,713$291,874
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $98,030$117,968
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $233,136$259,384
I-18 Total expensesPrior year $606,879$669,226
I-19 Revenue less expensesPrior year $637,373$244,129
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $913,355 across 6 lines filed
VIII-1f All other contributions, gifts and grants$289,394
VIII-1h Total contributions, gifts and grants$289,394
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $127,316$127,316
VIII-3 Investment incomeExcluded from tax $354,386$354,386
VIII-7 Net gain or loss on sales of assetsRelated to mission $142,259$142,259
VIII-12 Total revenueRelated to mission $269,575 · Excluded from tax $354,386$913,355
Part IX · Statement of functional expenses $669,226 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $202,554$202,554
IX-2 Grants to domestic individualsPrograms $89,320$89,320
IX-5 Pay of current officers, directors and key staffPrograms $13,086 · Management $18,539 · Fundraising $22,900$54,525
IX-7 Other salaries and wagesPrograms $13,248 · Management $19,331 · Fundraising $22,877$55,456
IX-10 Payroll taxesPrograms $1,937 · Management $2,799 · Fundraising $3,251$7,987
IX-11a Management feesPrograms $127,316$127,316
IX-11c Accounting feesManagement $38,400$38,400
IX-11f Investment management feesPrograms $24,362$24,362
IX-12 Advertising and promotionPrograms $1,238 · Fundraising $796$2,034
IX-13 Office expensesPrograms $1,263 · Management $629 · Fundraising $1,263$3,155
IX-14 Information technologyPrograms $14,692 · Management $3,673$18,365
IX-16 OccupancyPrograms $8,075 · Management $2,103 · Fundraising $96$10,274
IX-17 TravelPrograms $924 · Fundraising $231$1,155
IX-19 Conferences, conventions and meetingsPrograms $4,922 · Fundraising $1,230$6,152
IX-22 Depreciation, depletion and amortizationPrograms $10,288 · Management $2,572$12,860
IX-23 InsurancePrograms $6,898 · Management $1,724$8,622
IX-24 Other expenses (24a–d)Programs $5,466 · Management $1,223$6,689
IX-25 Total functional expensesPrograms $525,589 · Management $90,993 · Fundraising $52,644$669,226
Part X · Balance sheet $10,205,517 assets, 12 lines filed
X-2 Savings and temporary cash investmentsStart of year $1,682,354$1,392,742
X-9 Prepaid expenses and deferred chargesStart of year $6,066$3,683
X-10c Land, buildings and equipment, netStart of year $551,564$597,254
X-11 Publicly traded securitiesStart of year $9,430,462$8,211,838
X-16 Total assetsStart of year $11,670,446$10,205,517
X-17 Accounts payable and accrued expensesStart of year $21,537$5,352
X-25 Other liabilitiesStart of year $15,650$13,678
X-26 Total liabilitiesStart of year $37,187$19,030
X-27 Net assets without donor restrictionsStart of year $926,072$864,155
X-28 Net assets with donor restrictionsStart of year $10,707,187$9,322,332
X-32 Total net assets or fund balancesStart of year $11,633,259$10,186,487
X-33 Total liabilities and net assetsStart of year $11,670,446$10,205,517
Part XI · Reconciliation of net assets $10,186,487 net assets at year end
XI-1 Total revenue$913,355
XI-2 Total expenses$669,226
XI-3 Revenue less expenses$244,129
XI-4 Net assets at start of year$11,633,259
XI-5 Net unrealized gains (losses) on investments−$1,692,873
XI-9 Other changes in net assets$1,972
XI-10 Net assets at end of year$10,186,487

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.