Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2012
Open to Public Inspection
A For the 2012 calendar year, or tax year beginning 01-01-2012 , 2012, and ending 12-31-2012
BCheck if applicable:
CName of organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1200 N MINNETRISTA PKWY
 
Room/suite
City or town, state or country, and ZIP + 4
MUNCIE, IN473032925
D Employer identification number

35-1628916
E Telephone number

G Gross receipts $ 5,561,090
F Name and address of principal officer:
ELIZABETH A BREWER
1200 N MINNETRISTA PARKWAY
MUNCIE,IN473032925
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.MINNETRISTA.NET
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1987
M State of legal domicile: IN
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: MINNETRISTA IS A GATHERING PLACE THAT FOCUSES ON THE EXPLORATION OF NATURE, HISTORY, GARDENS AND ART; WHERE VIBRANT, AUDIENCE-CENTERED EXPERIENCES HONOR OUR HERITAGE AND INSPIRE THE FUTURE OF OUR REGION.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 25
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 24
5 Total number of individuals employed in calendar year 2011 (Part V, line 2a) ...... 5 87
6 Total number of volunteers (estimate if necessary) ............. 6 225
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -18,314
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -18,314
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 4,305,323 4,648,614
9 Program service revenue (Part VIII, line 2g) ......... 113,596 124,296
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 78,034 99,137
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) -118,008 -140,878
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 4,378,945 4,731,169
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 1,937 0
14 Benefits paid to or for members (Part IX, column (A), line 4).....   0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 2,226,939 2,295,505
16a Professional fundraising fees (Part IX, column (A), line 11e).....   0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet214,924    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 2,164,834 1,992,397
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 4,393,710 4,287,902
19 Revenue less expenses. Subtract line 18 from line 12....... -14,765 443,267
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 17,525,424 18,138,784
21 Total liabilities (Part X, line 26)............. 98,410 72,560
22 Net assets or fund balances. Subtract line 21 from line 20..... 17,427,014 18,066,224
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
 
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2012)
Form 990 (2012)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III ...............
1
Briefly describe the organization’s mission: MINNETRISTA IS A GATHERING PLACE THAT FOCUSES ON THE EXPLORATION OF NATURE, HISTORY, GARDENS AND ART; WHERE VIBRANT, AUDIENCE-CENTERED EXPERIENCES HONOR OUR HERITAGE AND INSPIRE THE FUTURE OF OUR REGION.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If “Yes,” describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 615,592 including grants of $   ) (Revenue $   )
EXHIBITS AND COLLECTIONS: MINNETRISTA BRINGS TO EAST CENTRAL INDIANA EXPERIENCES THAT COULD NOT BE HAD ANYWHERE ELSE IN OUR COMMUNITY. AS A MUSEUM, MANY OF THESE EXPERIENCES ARE ARTIFACT- OR EXHIBIT-BASED, GIVING OUR AUDIENCES ACCESS TO THE OBJECTS THAT DEFINE THEIR OWN REGIONAL AND CULTURAL HERITAGE. IN 2012, MINNETRISTA HOSTED ELEVEN TEMPORARY EXHIBITS IN THREE GALLERY SPACES IN ADDITION TO NUMEROUS EXHIBITS IN SPACES AROUND CAMPUS. SOME OF THE EXHIBITS THAT EXCITED VISITORS IN 2012 INCLUDED: RAISE THE ROOF AND DINOSAUR REVOLUTION. MINNETRISTA HAD THREE JURIED ART SHOWS FOR ADULT AVOCATIONAL AND PROFESSIONAL ARTISTS AND ONE JURIED ART SHOW FOR YOUTH PARTICIPANTS. ALL EXHIBITS FEATURED REGIONAL ARTISTS. MORE THAN 23,000 PEOPLE ATTENDED THESE EXHIBITS INCLUDING SCHOOL CHILDREN, FAMILIES, AND ACTIVE SENIOR ADULTS. MINNETRISTA PRESENTED A LARGE ORIGINAL EXHIBITION, AWAY FROM HOME-AN EMOTIONAL JOURNEY INTO THE LIVES OF AMERICAN CIVIL WAR SOLDIERS AND THE FAMILIES THEY LEFT BEHIND. THE MINNETRISTA HERITAGE COLLECTION INCLUDES ARTIFACTS, ART, AND ARCHIVAL MATERIALS THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, BUSINESSES, AND INDUSTRIES OF EAST CENTRAL INDIANA. A MAJOR COMPONENT OF THE COLLECTION IS BALL FAMILY MATERIALS AND BALL CORPORATION BUSINESS RECORDS. SEVERAL ACQUISITIONS RECEIVED IN 2012 ENHANCE THE EXISTING BALL FAMILY AND BUSINESS COLLECTIONS INCLUDING BALL JARS, COMMEMORATIVE PRODUCTS, BALL BLUE BOOKS, CANNING ACCESSORIES, SCULPTURE FROM A FAMILY HOME, AND A PAINTING OF THE BALL GLASS FACTORY. OTHER COLLECTIONS INCLUDE MATERIALS THAT DOCUMENT ORGANIZATIONS (THE CONSERVATION CLUB, MASONS); MILITARY (UNIFORMS, PHOTOGRAPHS); MUNCIE POLICE DEPARTMENT; PEOPLE AND FAMILIES (JOHN NELSON BELL, WARFEL FAMILY, SUSAN MARSH, KING FAMILY, DICK STODGHILL); AND SCHOOLS (CENTER TOWNSHIP PUBLIC SCHOOLS). THE DICK STODGHILL ARCHIVAL COLLECTION DOCUMENTS AN AREA WRITER AND NEWSPAPER COLUMNIST. THE MINNETRISTA HERITAGE COLLECTION IS ALSO A DESTINATION FOR RESEARCHERS. IN 2012, THERE WERE MORE THAN 215 RESEARCH REQUESTS AND 190 REQUESTS FOR INFORMATION ABOUT CANNING JARS. RESEARCHERS DOING LONG-TERM PROJECTS INCLUDE A PH.D. CANDIDATE FROM PURDUE UNIVERSITY AND A PROFESSOR FROM THE OHIO STATE UNIVERSITY.
4b (Code:   ) (Expenses $ 442,490 including grants of $   ) (Revenue $   )
PUBLIC PROGRAMMING: IN 2012, MINNETRISTA COMPLETED WORK ON AN INSTITUTIONAL INTERPRETIVE FRAMEWORK WHICH DEFINES AUDIENCES THAT THE INSTITUTION SERVES AND DIRECTS CURRENT AND FUTURE PROGRAMMING. THROUGH THIS PROCESS, MINNETRISTA BEGAN OFFERING NEW PROGRAMMING SUCH AS THE MINNETRISTA CANNING EXPERIENCE, TURNING A CANNING DEMONSTRATION THAT SERVED 10 VISITORS A WEEK INTO AN EXPERIENCE THAT REACHES A MINIMUM OF 200 WEEKLY. MINNETRISTA CONTINUES TO SERVE AS "THE GATHERING PLACE" FOR EAST CENTRAL INDIANA. VISITORS COME TO EXPLORE, RECHARGE, AND CONNECT. IN 2012, MORE THAN 115,000 VISITORS GATHERED FOR A WIDE RANGE OF EDUCATIONAL AND ENTERTAINING PROGRAMS AND EVENTS. CHILDREN EXPERIENCED MINNETRISTA THROUGH SCHOOL TOURS, SUMMER CAMPS, AND WORKSHOPS. FAMILIES ATTENDED THEMED FAMILY PROGRAMS, TOOK TOURS THOUGH THE HISTORIC GA BALL FAMILY HOME, AND PARTICIPATED IN WORKSHOPS, EVENTS, AND IMMERSIVE EXHIBIT EXPERIENCES. MONTHLY FAMILY FUN DAYS WERE OFFERED IN 2012. THESE SATURDAY EVENTS UTILIZED THE SPACES, EXHIBITS, AND RESOURCES AT MINNETRISTA TO PROVIDE EXCEPTIONAL EXPERIENCES FOR FAMILIES. IN 2012, MINNETRISTA THEATRE PRESERVES CONTINUED OUTREACH TO THE COMMUNITY BY OFFERING VALUABLE EDUCATIONAL AND INTERACTIVE THEATER PROGRAMS AT HOST SCHOOLS AND LIBRARIES. THE OUTREACH PROGRAM PERFORMED MORE THAN 50 TIMES SERVING MORE THAN 11,000 AUDIENCE MEMBERS THROUGHOUT EAST CENTRAL INDIANA AND AN ADDITIONAL 3,000 AUDIENCE MEMBERS AT PERFORMANCES AT MINNETRISTA, EMBEDDED IN OTHER EXHIBIT AND PROGRAM EXPERIENCES.
4c (Code:   ) (Expenses $ 716,794 including grants of $   ) (Revenue $   )
COMMUNITY ENGAGEMENT: MINNETRISTA IMPROVES THE QUALITY OF LIFE FOR EAST CENTRAL INDIANA BY OFFERING A BEAUTIFUL LOCATION IN THE MIDDLE OF MUNCIE. WITH A SIX-ACRE NATURE AREA, 21 ACRES OF THEMED AND HISTORIC GARDENS, AND A STRETCH OF THE WHITE RIVER GREENWAY, MINNETRISTA SERVES AS GREEN SPACE FOR THE COMMUNITY. IN ADDITION, MINNETRISTA USES THESE SPACES TO OFFER COMMUNITY EVENTS. GARDEN FAIR; SUMMER STAGE FEST; FAERIES, SPRITES AND LIGHTS; AND ENCHANTED LUMINARIA WALK ANNUALLY OFFER THE PUBLIC DAYS OF FUN AND EDUCATION. MANY OF THESE EVENTS ARE FREE AND OFFER ACTIVITIES FOR FAMILIES. THROUGHOUT THE SPRING AND SUMMER, THE COMMUNITY CAN FIND LOCAL PRODUCE AT THE MINNETRISTA FARMERS MARKET. THIS PROGRAM PROVIDES A SERVICE TO BOTH THE COMMUNITY AND THE VENDORS WHO PARTICIPATE. MARKET VENDORS ACCEPTED SENIOR VOUCHERS AND WIC VOUCHERS (WOMEN, INFANTS AND CHILDREN) PROVIDED THROUGH FEDERAL AND STATE PROGRAMS, ENCOURAGING NUTRITIONAL EATING HABITS FOR LOW-INCOME FAMILIES AND INDIVIDUALS. MINNETRISTA IS PLEASED TO HOST MANY IMPORTANT COMMUNITY MEETINGS AND EVENTS, INCLUDING: BLACK HISTORY MONTH KICK-OFF CELEBRATION; MUNCIE COMMUNITY SCHOOLS' ANNUAL CELEBRATING EXCELLENCE STUDENT RECOGNITION EVENT AND DISPLAY; AND STEERING COMMITTEE MEETINGS AND FACILITATOR TRAININGS FOR THE MUNCIE ACTION PLAN COMMUNITY PLANNING PROCESS. MINNETRISTA IS ALSO THE MEETING SITE FOR REGIONAL HOBBY GROUPS AND SERVICE ORGANIZATIONS INCLUDING: ROTARY, ALTRUSA, MUNCIE ARTISTS GUILD, AND MASTER GARDENERS.
(Code:   ) (Expenses $ 991,938 including grants of $   ) (Revenue $   )
OTHER PROGRAM SERVICES: THE BREAKDOWN OF THE REMAINING 991,938 IN PROGRAM EXPENSES IS AS FOLLOWS: 387,176 DEPRECIATION EXPENSE; 155,441 ADVERTISING; 164,284 IT EXPENSE; 285,037 ADMINISTRATIVE EXPENSE.
4d Other program services (Describe in Schedule O.)
(Expenses $ 991,938 including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet2,766,814
Form 990 (2012)
Form 990 (2012)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If “Yes,” complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,” complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If “Yes,” complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If “Yes,” complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If “Yes,” complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If “Yes,” complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I (see instructions)....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If “Yes,” complete Schedule H....
20a
 
No
b
If “Yes” to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2012)
Form 990 (2012)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants and other assistance to any government or organization in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II...
21
 
No
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I...................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highest compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II..........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If “Yes,” complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If “Yes,” complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Part II, III, or IV, and Part V, line 1........................
34
 
No
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2012)
Form 990 (2012)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V ...............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
24
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
87
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes,” to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2012)
Form 990 (2012)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI ...............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
25
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
24
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
IN
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletPHILLIP L DUNN1200 N MINNETRISTA PARKWAYMUNCIEIN47303 (765) 287-3526
Form 990 (2012)
Form 990 (2012)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII ...............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) ELIZABETH A BREWER........................................................................
PRESIDENT/CE
 50.00
.......................   		X   X       128,924 0 21,761
(2) STEFAN S ANDERSON........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(3) NORMAN BECK........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(4) STEPHEN BEDI........................................................................
VICE CHAIR
 .50
.......................   		X   X       0 0 0
(5) JAMES P BORGMANN........................................................................
CHAIR
 .50
.......................   		X   X       0 0 0
(6) JENNIFER BOTT........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(7) RICHARD CRIST........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(8) JACK DEMAREE........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(9) DEANNA K EDWARDS........................................................................
SECRETARY
 .50
.......................   		X   X       0 0 0
(10) CAREY FISHER........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(11) JAMES A FISHER........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(12) MICHAEL GORIN........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(13) MIKE HALEY........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(14) TIM HELLER........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(15) CHARLES HETRICK........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(16) RUTH JENNERJAHN........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(17) JOHN LIGHTLE........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
Form 990 (2012)
Form 990 (2012)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) NICCI LUNSFORD........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(19) JEFF MANTOCK........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(20) AL RENT........................................................................
VICE CHAIR
 .50
.......................   		X   X       0 0 0
(21) BETH SCHULTE........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(22) NANCY J SMITH........................................................................
IMMEDIATE PA
 .50
.......................   		X           0 0 0
(23) ROB WEAVER........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(24) CARLA WHEELDON........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(25) KIM WILLIAMS........................................................................
TRUSTEE
 .50
.......................   		X           0 0 0
(26) PHILLIP L DUNN........................................................................
TREASURER, V
 45.00
.......................   		    X       35,106 0 1,651








1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 164,030   23,412
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
COOPER CONSULTING, 2400 W 500 SMUNCIEIN47302 HEATING & AIR 207,202
EXTERIOR WOOD RESTORATION, 2133 E 226THCICEROIN46034 CONSTRUCTION 179,220
EKEEPER SYSTEMS INCORPORATED, PO BOX 3294MUNCIEIN473073294 TECHNOLOGY 114,284
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet3
Form 990 (2012)
Form 990 (2012)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response to any question in this Part VIII ..............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, Gifts, Grants and Other Similar Amounts 1a Federated campaigns..1a 94,217
b Membership dues....1b 28,975
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		4,525,422
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet 4,648,614
Program Service Revenue Business Code
2a PROGRAMS 900099 66,248 66,248    
b ADMISSIONS 900099 58,048 58,048    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 124,296
Other Revenue 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 50,320     50,320
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents 77,753  
b Less: rental expenses 127,060  
c Rental income or (loss) -49,307  
d Net rental income or (loss).......MediumBullet -49,307 -49,307    
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 383,242  
b Less: cost or other basis and sales expenses 334,425  
c Gain or (loss) 48,817  
d Net gain or (loss)..........MediumBullet 48,817 48,817    
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a 276,865
b Less: cost of goods sold ..b 368,436
c Net income or (loss) from sales of inventory..MediumBullet -91,571 -73,257 -18,314  
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 4,731,169 50,549 -18,314 50,320
Form 990 (2012)
Form 990 (2012)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response to any question in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 164,030 45,123 80,229 38,678
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 1,653,460 1,263,574 270,671 119,215
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 334,687 213,765 86,148 34,774
9 Other employee benefits .......        
10 Payroll taxes ........... 143,328 103,640 26,573 13,115
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 2,900   2,900  
c Accounting ........... 20,858   20,858  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 15,442   15,442  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 24,575 23,516   1,059
12 Advertising and promotion .... 172,712 155,441 17,271  
13 Office expenses ....... 89,083 25,649 60,497 2,937
14 Information technology ...... 164,284 164,284    
15 Royalties ..        
16 Occupancy ........... 338,314 29,467 308,847  
17 Travel ............        
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 51,193 26,168 24,183 842
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 553,109 387,176 165,933  
23 Insurance .............. 86,156 8,305 77,851  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a EXHIBIT COSTS 186,799 186,799    
b REPAIRS AND MAINTENANCE 143,037 45,607 97,430  
c PROGRAMS 40,405 24,120 16,285  
d SPECIAL EVENTS 34,618 34,618    
e All other expenses 68,912 29,562 35,046 4,304
25 Total functional expenses. Add lines 1 through 24e 4,287,902 2,766,814 1,306,164 214,924
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2012)
Form 990 (2012)
Page 11
Part X Balance Sheet Check if Schedule O contains a response to any question in this Part X ...............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash—non-interest-bearing ............. 93,668 1 115,996
2 Savings and temporary cash investments ......... 475,056 2 415,695
3 Pledges and grants receivable, net ........... 268,413 3 485,453
4 Accounts receivable, net ............. 7,116 4 3,725
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 111,130 8 62,793
9 Prepaid expenses and deferred charges .......... 17,999 9 62,171
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 20,220,096
b Less: accumulated depreciation ..... 10b 12,363,279 8,026,413 10c 7,856,817
11 Investments—publicly traded securities .......... 1,953,662 11 2,703,903
12 Investments—other securities. See Part IV, line 11 ..... 690,793 12 551,057
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 5,881,174 15 5,881,174
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 17,525,424 16 18,138,784
Liabilities 17 Accounts payable and accrued expenses ......... 98,410 17 72,560
18 Grants payable .................   18  
19 Deferred revenue ................   19  
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................   25  
26 Total liabilities. Add lines 17 through 25......... 98,410 26 72,560
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 15,425,010 27 15,530,816
28 Temporarily restricted net assets ........... 746,488 28 510,904
29 Permanently restricted net assets ........... 1,255,516 29 2,024,504
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 17,427,014 33 18,066,224
34 Total liabilities and net assets/fund balances ........ 17,525,424 34 18,138,784
Form 990 (2012)
Form 990 (2012)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI ...............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
4,731,169
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
4,287,902
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
443,267
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
17,427,014
5
Net unrealized gains (losses) on investments ...............
5
195,943
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
 
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
18,066,224
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII ..............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If “Yes,” to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits
3b
 
 
Form 990 (2012)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Employer identification number

35-1628916
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
No
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
No
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
No
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
(A) ANDERSON UNIVERSITY
  		350867954 2 Yes   Yes   Yes   0
(B) BALL STATE UNIVERSITY
  		356000221 2 Yes   Yes   Yes   0
(C) BLACKFORD COUNTY COMMUNITY FOUNDATION INC
  		351772356 7 Yes   Yes   Yes   0
(D) COMMUNITY FOUNDATION OF GRANT COUNTY INC
  		311117791 8 Yes   Yes   Yes   0
(E) COMMUNITY FOUNDATION OF MUNCIE & DELAWARE COUNTY INC
  		351640051 7 Yes   Yes   Yes   0
(F) HENRY COUNTY COMMUNITY FOUNDATION INC
  		311170412 7 Yes   Yes   Yes   0
(G) MADISON COUNTY COMMUNITY FOUNDATION INC
  		351859959 7 Yes   Yes   Yes   0
(H) MUNCIE CHILDREN'S MUSEUM INC
  		351404338 9 Yes   Yes   Yes   0
(I) MUNCIE COMMUNITY SCHOOL CORPORATION
  		356002674 2 Yes   Yes   Yes   0
(J) MUNCIE-DELAWARE COUNTY CHAMBER OF COMMERCE INC
  		350534380 7 Yes   Yes   Yes   0
(K) THE PORTLAND FOUNDATION INC
  		356028362 8 Yes   Yes   Yes   0
(L) COMMUNITY FOUNDATION OF RANDOLPH COUNTY INC
  		351903148 7 Yes   Yes   Yes   0
(M) TAYLOR UNIVERSITY
  		350868181 2 Yes   Yes   Yes   0
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public support. Subtract line 5 from line 4.            
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10).            
12
12
 
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2008 (b) 2009 (c) 2010 (d) 2011 (e) 2012 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information. Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2012

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2012
Name of the organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Employer identification number

35-1628916
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet   $    
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 2
Name of organization
MINNETRISTA CULTURAL FOUNDATIONINC
  		Employer identification number

35-1628916
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
     
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

     
 
   

$  


(Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 3
Name of organization
MINNETRISTA CULTURAL FOUNDATIONINC
  		Employer identification number

35-1628916
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
     
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
Page 4
Name of organization
MINNETRISTA CULTURAL FOUNDATIONINC
  		Employer identification number

35-1628916
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Employer identification number

35-1628916
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $ 5,881,174
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 2,721,000 2,476,425 2,202,473 1,936,843 1,892,565
b Contributions ........ 768,988 366,048 157,850 82,000 227,938
c Net investment earnings, gains, and losses 249,810 15,709 195,094 264,369 -183,660
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		52,612 137,182 78,992 80,739  
f Administrative expenses ....          
g End of year balance ...... 2,923,018 2,721,000 2,476,425 2,202,473 1,936,843
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet28.000 %
b
Permanent endowment SchDMd Bullet69.000 %
c
Temporarily restricted endowment SchDMd Bullet3.000 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
Yes
 
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   452,674 452,674
b Buildings ................   14,375,444 8,076,085 6,299,359
c Leasehold improvements ............   998,759 462,388 536,371
d Equipment ................   4,393,219 3,824,806 568,413
e Other .................        
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 7,856,817
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) HISTORICAL PROPERTY AND EQUIPMENT 3,102,358
(2) COLLECTIONS FOR MUSEUM 2,778,816







Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 5,881,174
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet  
2. Fin 48 (ASC 740) Footnote. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII .....................................................
Schedule D (Form 990) 2012

Schedule D (Form 990) 2012
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 5,563,179
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 195,943
b Donated services and use of facilities ......... 2b 140,571
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e 336,514
3 Subtract line 2e from line 1..................... 3 5,226,665
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b -495,496
c Add lines 4a and 4b....................... 4c -495,496
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 4,731,169
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ........... 1 4,923,969
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 140,571
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 495,496
e Add lines 2a through 2d...................... 2e 636,067
3 Subtract line 2e from line 1..................... 3 4,287,902
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 4,287,902
Part XIII
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
COLLECTIONS AND RELATION TO EXEMPT PURPOSE SCHEDULE D, PAGE 2, PART III, LINE 4 THE MINNETRISTA HERTITAGE COLLECTION INCLUDES ARTIFACTS AND ARCHIVAL MATERIALS THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, BUSINESSES, AND INDUSTRIES OF EAST CENTRAL INDIANA. THIS COLLECTION IS HELD IN TRUST BY MINNETRISTA FOR THE PUBLIC. THE FOUNDATION OF THE COLLECTION IS BALL FAMILY AND COMPANY PAPERS, COMPANY PRODUCTS, AND FAMILY ARTIFACTS. APPROXIMATELY 25,000 ARTIFACTS ARE IN THE COLLECTION INCLUDING OBJECTS MADE IN EAST CENTRAL INDIANA, CLOTHING AND ACCESSORIES, MILITARY UNIFORMS AND ACCOUTREMENTS, FURNITURE, WORKS OF FINE ART, FINE AND DECORATIVE ARTS, TOYS AND DOLLS, QUILTS AND COVERLETS, AND OTHER OBJECTS WHICH DOCUMENT THE CULTURAL HERITAGE OF EAST CENTRAL INDIANA. ARTIFACTS ILLUSTRATE THE MINNETRISTA STORY (THE STORY OF THE BALL FAMILY AND MINNETRISTA SITE) AND THE STORY OF EAST CENTRAL INDIANA. THEY ARE USED IN EXHIBITS, PUBLIC SCHOOL PROGRAMS, AND FOR RESEARCH. THE ARCHIVAL COLLECTION OF MORE THAN 2,000 LINEAR FEET INCLUDES CORRESPONDENCE, LEDGERS, MANUSCRIPTS, MAPS, NEWSPAPERS, PHOTOGRAPHS, EPHEMERA, AND OTHER ARCHIVAL MATERIAL WHICH DOCUMENT THE CULTURAL HERITAGE OF EAST CENTRAL INDIANA. THE ARCHIVAL COLLECTION SERVES TWO MAIN PURPOSES: (1) IT SERVES AS A SOURCE OF INFORMATION FOR EXHIBITS, PROGRAMS, AND INTERPRETATION FOR STAFF AND RESEARCHERS; AND (2) IT PROVIDES VISUAL MATERIALS FOR EXHIBITS. SEVERAL DONATIONS RECEIVED OVER THE PAST FEW YEARS HAVE ENHANCED THE EXISTING BALL FAMILY AND BUSINESS COLLECTION. THESE INCLUDE PAINTINGS OF THE HOMES OF THE FIVE BALL BROTHERS AND A SIGNIFICANT COLLECTION OF BALL RELATED ARCHIVAL MATERIAL. OTHER COLLECTIONS DOCUMENT BUSINESS (F.B. FOGG, MUNCIE WASHED SAND AND GRAVEL CO.), NOT-FOR-PROFIT ORGANIZATIONS (NONPAREIL CLUB, WIPB), PEOPLE (DR. PHILLIP BALL, WILLIAM BARNES), AND EVENTS.
INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 BOARD DESIGNATED AND PERMANENT ENDOWMENTS: THE MINNETRISTA ENDOWMENT FUND WAS BEGUN WITH BOARD-DESIGNATED FUNDS WITH THE INTENTION FOR THESE FUNDS TO BE TREATED AS PERMANENTLY RESTRICTED. NEW DONATIONS TO THE MINNETRISTA ENDOWMENT FUND ARE RESTRICTED IN PRINCIPAL WITH A PERCENTAGE OF GENERATED REVENUE UTILIZED FOR UNRESTRICTED OPERATING PURPOSES. REVENUES ARE DRAWN FROM INVESTED ENDOWMENT FUNDS IN ACCORDANCE TO A WRITTEN SPENDING POLICY DEFINED BY THE FINANCE AND INVESTMENT COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. MINNETRISTA ALSO HAS ADDITIONAL NAMED FUNDS THAT ARE PERMANENTLY RESTRICTED BY THE DONORS. REVENUE GENERATED BY THESE FUNDS IS UTILIZED FOR THE DONOR-DESIGNATED PURPOSE. DONATIONS TO THE MUNCIE-DELAWARE COUNTY COMMUNITY FOUNDATION, ON BEHALF OF MINNETRISTA, ARE GOVERNED BY THE SPENDING POLICIES OF THE COMMUNITY FOUNDATION. THEY ARE HELD IN A RESTRICTED FUND WITH THE SPENDABLE PROCEEDS RELEASED TO MINNETRISTA FOR UNRESTRICTED OPERATING EXPENSES. TEMPORARILY RESTRICTED ENDOWMENT: MINNETRISTA RECEIVES TEMPORARILY RESTRICTED FUNDS FROM TIME TO TIME THROUGH GRANTS AND PRIVATE DONATIONS. THESE FUNDS ARE APPROPRIATELY INVESTED FOR THE INTENDED PURPOSE AT WHICH TIME THEY ARE RELEASED FROM RESTRICTIONS.
LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS THE INCOME TAX TOPIC OF THE FASB ASC. THE FOUNDATION NOW RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE FOUNDATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES. THE FOUNDATION'S FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THEY ARE FILED.
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B RETAIL SHOP AND RENTAL EXPENSES RECLASSIFIED TO COGS -495,496
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D RETAIL SHOP AND RENTAL EXPENSES RECLASSIFIED TO COGS 495,496
Schedule D (Form 990) 2012

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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Employer identification number

35-1628916
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers,
directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? .......
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation
reported as deferred
in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1)ELIZABETH A BREWERPRESIDENTCEOTRUSEE (i)
(ii)		 128,924
  		 
  		 
  		21,761
  		 
  		150,685
  		 
 
Schedule J (Form 990) 2012

Schedule J (Form 990) 2012
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Identifier Return Reference Explanation
NON-FIXED PAYMENTS PROVIDED SCHEDULE J, PAGE 1, PART I, LINE 7 JAMES BORGMANN, A TRUSTEE OF MINNETRISTA, IS A PARTNER WITH THE LAW FIRM DEFUR VORAN LLP. DEFUR VORAN LLP PROVIDES LEGAL SERVICES TO MINNETRISTA. THE LEGAL FEES FOR 2012 TOTALED 2,750.
Schedule J (Form 990) 2012

Additional Data


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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.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public
Inspection
Name of the organization
MINNETRISTA CULTURAL FOUNDATIONINC
 
Employer identification number

35-1628916
Identifier Return Reference Explanation
FIRST ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4A AND ACTIVE SENIOR ADULTS. MINNETRISTA PRESENTED A LARGE ORIGINAL EXHIBITION, AWAY FROM HOME-AN EMOTIONAL JOURNEY INTO THE LIVES OF AMERICAN CIVIL WAR SOLDIERS AND THE FAMILIES THEY LEFT BEHIND. THE MINNETRISTA HERITAGE COLLECTION INCLUDES ARTIFACTS, ART, AND ARCHIVAL MATERIALS THAT DOCUMENT THE PEOPLE, PLACES, ORGANIZATIONS, EVENTS, BUSINESSES, AND INDUSTRIES OF EAST CENTRAL INDIANA. A MAJOR COMPONENT OF THE COLLECTION IS BALL FAMILY MATERIALS AND BALL CORPORATION BUSINESS RECORDS. SEVERAL ACQUISITIONS RECEIVED IN 2012 ENHANCE THE EXISTING BALL FAMILY AND BUSINESS COLLECTIONS INCLUDING BALL JARS, COMMEMORATIVE PRODUCTS, BALL BLUE BOOKS, CANNING ACCESSORIES, SCULPTURE FROM A FAMILY HOME, AND A PAINTING OF THE BALL GLASS FACTORY. OTHER COLLECTIONS INCLUDE MATERIALS THAT DOCUMENT ORGANIZATIONS (THE CONSERVATION CLUB, MASONS); MILITARY (UNIFORMS, PHOTOGRAPHS); MUNCIE POLICE DEPARTMENT; PEOPLE AND FAMILIES (JOHN NELSON BELL, WARFEL FAMILY, SUSAN MARSH, KING FAMILY, DICK STODGHILL); AND SCHOOLS (CENTER TOWNSHIP PUBLIC SCHOOLS). THE DICK STODGHILL ARCHIVAL COLLECTION DOCUMENTS AN AREA WRITER AND NEWSPAPER COLUMNIST. THE MINNETRISTA HERITAGE COLLECTION IS ALSO A DESTINATION FOR RESEARCHERS. IN 2012, THERE WERE MORE THAN 215 RESEARCH REQUESTS AND 190 REQUESTS FOR INFORMATION ABOUT CANNING JARS. RESEARCHERS DOING LONG-TERM PROJECTS INCLUDE A PH.D. CANDIDATE FROM PURDUE UNIVERSITY AND A PROFESSOR FROM THE OHIO STATE UNIVERSITY.
SECOND ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4B SCHOOL TOURS, SUMMER CAMPS, AND WORKSHOPS. FAMILIES ATTENDED THEMED FAMILY PROGRAMS, TOOK TOURS THOUGH THE HISTORIC GA BALL FAMILY HOME, AND PARTICIPATED IN WORKSHOPS, EVENTS, AND IMMERSIVE EXHIBIT EXPERIENCES. MONTHLY FAMILY FUN DAYS WERE OFFERED IN 2012. THESE SATURDAY EVENTS UTILIZED THE SPACES, EXHIBITS, AND RESOURCES AT MINNETRISTA TO PROVIDE EXCEPTIONAL EXPERIENCES FOR FAMILIES. IN 2012, MINNETRISTA THEATRE PRESERVES CONTINUED OUTREACH TO THE COMMUNITY BY OFFERING VALUABLE EDUCATIONAL AND INTERACTIVE THEATER PROGRAMS AT HOST SCHOOLS AND LIBRARIES. THE OUTREACH PROGRAM PERFORMED MORE THAN 50 TIMES SERVING MORE THAN 11,000 AUDIENCE MEMBERS THROUGHOUT EAST CENTRAL INDIANA AND AN ADDITIONAL 3,000 AUDIENCE MEMBERS AT PERFORMANCES AT MINNETRISTA, EMBEDDED IN OTHER EXHIBIT AND PROGRAM EXPERIENCES.
THIRD ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4C ACCEPTED SENIOR VOUCHERS AND WIC VOUCHERS (WOMEN, INFANTS AND CHILDREN) PROVIDED THROUGH FEDERAL AND STATE PROGRAMS, ENCOURAGING NUTRITIONAL EATING HABITS FOR LOW-INCOME FAMILIES AND INDIVIDUALS. MINNETRISTA IS PLEASED TO HOST MANY IMPORTANT COMMUNITY MEETINGS AND EVENTS, INCLUDING: BLACK HISTORY MONTH KICK-OFF CELEBRATION; MUNCIE COMMUNITY SCHOOLS' ANNUAL CELEBRATING EXCELLENCE STUDENT RECOGNITION EVENT AND DISPLAY; AND STEERING COMMITTEE MEETINGS AND FACILITATOR TRAININGS FOR THE MUNCIE ACTION PLAN COMMUNITY PLANNING PROCESS. MINNETRISTA IS ALSO THE MEETING SITE FOR REGIONAL HOBBY GROUPS AND SERVICE ORGANIZATIONS INCLUDING: ROTARY, ALTRUSA, MUNCIE ARTISTS GUILD, AND MASTER GARDENERS.
ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES: THE BREAKDOWN OF THE REMAINING 991,938 IN PROGRAM EXPENSES IS AS FOLLOWS: 387,176 DEPRECIATION EXPENSE; 155,441 ADVERTISING; 164,284 IT EXPENSE; 285,037 ADMINISTRATIVE EXPENSE.
RELATED PARTY INFORMATION AMONG OFFICERS FORM 990, PAGE 6, PART VI, LINE 2 GEORGE & FRANCES BALL FOUNDATION GEORGE & FRANCES BALL FOUNDATION TRUSTEE TRUSTEE FUNDING AGENCY FOR MINNETRISTA JAMES FISHER CAREY FISHER TRUSTEE TRUSTEE FAMILY RELATIONSHIP
ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A MINNETRISTA'S ARTICLES OF INCORPORATION PROVIDE FOR 13 SUPPORTED ORGANIZATIONS WITHIN OUR 7-COUNTY PRIMARY SERVICE AREA. EACH OF THE SUPPORTED ORGANIZATIONS APPOINTS A TRUSTEE TO SERVE ON MINNETRISTA'S BOARD OF TRUSTEES, AND THESE APPOINTED TRUSTEES MAKE UP A MAJORITY OF THE BOARD. SUPPORTED ORGANIZATIONS INCLUDE 7 COMMUNITY FOUNDATIONS, 3 UNIVERSITIES, 1 CHAMBER OF COMMERCE, 1 COMMUNITY SCHOOL FOUNDATION, AND 1 NOT-FOR-PROFIT CHILDREN'S MUSEUM.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B IRS FORM 990 WAS PREPARED WITH SIGNIFICANT INPUT BY THE MUSEUM'S LEADERSHIP TEAM, CONSISTING OF DIVISION/DEPARTMENT HEADS. THE FINAL DOCUMENT WAS PREPARED BY THE MUSEUM'S AUDITING FIRM, THE CHIEF FINANCIAL OFFICER AND THE PRESIDENT & CEO. EACH APPOINTED COMMITTEE OF THE BOARD OF TRUSTEES REVIEWED AND APPROVED SECTIONS OF THE IRS FORM 990 THAT RELATED TO THEIR CONTENT AREAS. THREE COMMITTEES - FINANCE & INVESTMENT, TRUSTEESHIP AND EXECUTIVE HAD OVERARCHING REVIEW OF THE ENTIRE FORMS 990 AND 990-T. AFTER COMMITTEE REVIEW, THE ENTIRE DOCUMENT WAS PRESENTED TO EVERY TRUSTEE FOR REVIEW.
ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL TRUSTEES, OFFICERS, KEY EMPLOYEES, AND MEMBERS OF COMMITTEES WITH BOARD-DESIGNATED POWERS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THE FISCAL YEAR OR AT THE BEGINNING OF THEIR SERVICE AND ANNUALLY THEREAFTER. INDIVIDUALS ARE PROVIDED WITH A LIST OF KEY COMPANIES WITH WHICH THE MUSEUM REGULARLY CONDUCTS BUSINESS, INCLUDING FINANCIAL, ACCOUNTING, AND LEGAL SERVICES. DISCLOSURE STATEMENTS ARE REVIEWED BY THE TRUSTEESHIP COMMITTEE. IF A POTENTIAL CONFLICT IS IDENTIFIED AT THE TIME OF FILING OR ANYTIME THEREAFTER, THERE IS A DISCUSSION WITH THE INTERESTED PERSON TO OBTAIN ALL MATERIAL FACTS. IF REQUIRED, A NON-INTERESTED PERSON OR COMMITTEE WILL BE APPOINTED TO INVESTIGATE THE POTENTIAL CONFLICT. THE INTERESTED PERSON IS ASKED TO LEAVE THE MEETING DURING FINAL DISCUSSIONS BY THE BOARD OR RELEVANT COMMITTEE AND IS NOT PERMITTED TO VOTE ON THE FINAL OUTCOME, INCLUDING DETERMINATION THAT THE TRANSACTION OR ARRANGEMENT IS IN THE BEST INTEREST OF MINNETRISTA. ANY INTERESTED PERSON WHO VIOLATES THE CONFLICT OF INTEREST POLICY SHALL BE SUBJECT TO APPROPRIATE DISCIPLINE, INCLUDING REMOVAL FROM OFFICE. THE MINUTES OF ALL BOARD AND COMMITTEE MEETINGS SHALL INCLUDE: (1) THE NAMES OF PERSONS WHO DISCLOSE FINANCIAL INTERESTS, THE NATURE OF THE FINANCIAL INTERESTS AND WHETHER THE BOARD OR COMMITTEE DETERMINED THAT THERE WAS A CONFLICT OF INTEREST; (2) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTIONS OR ARRANGEMENT; THE CONTENT OF THESE DISCUSSIONS, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; AND A RECORD OF THE VOTE.
COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE PRESIDENT & CEO WAS ESTABLISHED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES IN CONSULTATION WITH AN EXECUTIVE SEARCH FIRM AND BENCHMARKED AGAINST THE SAME REFERENCES AS FOR ALL PAID STAFF. AN ANNUAL REVIEW IS CONDUCTED BY THE BOARD CHAIR; MERIT INCREASES ARE AWARDED WITHIN THE SAME PARAMETERS AS DESCRIBED FOR ALL PAID STAFF.
COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B ALL PAID POSITIONS AT MINNETRISTA ARE EVALUATED, USING WRITTEN JOB DESCRIPTIONS, AGAINST A FACTOR EVALUATION SYSTEM. THE FES WAS DEVELOPED WITH A HUMAN RESOURCES PROFESSOR AT BALL STATE UNIVERSITY AND PLACES EACH POSITION INTO A SALARY GRADE. ALL POSITIONS ARE REVIEWED WITH A HUMAN RESOURCES PROFESSOR AT BALL STATE UNIVERSITY EVERY THREE YEARS TO ENSURE A FAIR AND COMPETITIVE COMPENSATION PACKAGE IS GIVEN TO STAFF. SALARY RANGES ARE BENCHMARKED AGAINST COMPDATA PUBLISHED BY THE MUNCIE-DELAWARE COUNTY CHAMBER OF COMMERCE, THE ANNUALLY PUBLISHED WAGE & SALARY SURVEY OF MIDWEST MUSEUMS, AND THE ANNUAL COMPENSATION AND BENEFIT STUDY OF THE AMERICAN PUBLIC GARDENS ASSOCIATION. ANNUAL AND QUARTERLY REVIEWS ARE CONDUCTED OF EACH PAID STAFF POSITION AND MERIT RAISES OF 0% TO 4% ARE AWARDED TO THE EXTENT WARRANTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOUCMENTS, POLICY DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST TO THE CHIEF FINANCIAL OFFICER OR THE PRESIDENT & CEO. IN ADDITION, AN ANNUAL REPORT THAT INCLUDES THE AUDITED STATEMENT OF FINANCIAL POSITION IS MAILED TO ALL STAFF MEMBERS AND DONORS. THE IRS FORMS 990 AND 990-T ARE ALSO PROVIDED TO GUIDESTAR FOR ONLINE POSTING.
RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 RETAIL SHOP AND RENTAL EXPENSES RECLASSIFIED TO COGS 495,496 RETAIL SHOP AND RENTAL EXPENSES RECLASSIFIED TO COGS -495,496
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2012

Additional Data


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