2024-03-27T06:57:49-05:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 DWIGHT THOMPSON CHAIR 8129884882 2024-03-22 1 DWIGHT THOMPSON 999009999 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-03-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DWIGHT THOMPSON PO BOX 191 NASHVILLE IN 47448 4272331 0 X WWW.BROWNCOUNTYGIVES.ORG X 1993 IN TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 14 14 4 33 0 0 2291920 1479773 13409 21659 804324 1206145 2937 0 3112590 2707577 1776909 1950927 0 0 201032 203730 0 0 51757 147421 187774 2125362 2342431 987228 365146 15650548 17015888 1713272 1184609 13937276 15831279 X PROVIDES COMMUNITY-WIDE COLLABORATIVE LEADERSHIP THROUGH PHILANTHROPY, MOBILIZING PEOPLE AND RESOURCES TO MAKE A POSITIVE IMPACT. 0 0 2098594 1950927 21659 THE OBJECTIVE OF BCCF SCHOLARSHIP PROGRAM IS TO NOT ONLY ENHANCE SCHOLARSHIP RECIPIENTS QUALITY OF LIFE DUE TO HIGHER EDUCATION OPPORTUNITIES, BUT ALSO TO SERVE BCCF DONORS PHILANTHROPIC ENDEAVORS WITH SCHOLARSHIP ENDOWMENTS. THERE WERE 32 SCHOLARSHIPS AWARDED IN 2023 FOR A TOTAL OF $54,237. THESE SCHOLARSHIPS PROVIDE FINANCIAL AID FOR DESERVING STUDENTS TO ATTEND AND/OR GRADUATE FROM A COLLEGE OR UNIVERSITY OR TRADE SCHOOL. FROM ENDOWED OR NON-PERMANENT FUNDS ANNUAL MONIES ARE MADE AVAILABLE AND THROUGH FOUNDATION MARKETING AND NETWORKING POTENTIAL APPLICANTS ARE MADE AWARE OF THE SELECTION PROCESS. A SCHOLARSHIP ORIENTATION FOR ALL PARENTS AND/OR STUDENTS IS FACILITATED BY THE BCCF DEVELOPMENT AND PROGRAM ASSISTANT AND BCCF SCHOLARSHIP COMMITTEE CHAIR WHERE APPLICATION BOOKLETS ARE DISTRIBUTED. UPON RECEIPT OF ALL APPLICATIONS, A BLIND PROCESS BEGINS WITH A BOARD APPROVED COMMITTEE. RATING AND SCORE SHEETS ARE PROVIDED, AND ALL CRITERIA FOR EACH SCHOLARSHIP STRICTLY ADHERE TO ALL HR4 REQUIREMENTS.THE BCCF GRANTS PROGRAM CREATES PARTNERSHIPS BY ENHANCING QUALITY OF LIFE ISSUES WITH FINANCIAL GRANTS ASSISTANCE. THE VISIBILITY AND SUCCESS OF THESE GRANT PROJECTS ATTRACT NEW ENDOWMENT FUNDS. IN 2023 SEVERAL INDIANA ARTIST OR ARTS ORGANIZATION APPLICANTS APPLIED FOR FUNDING AND ALL RECEIVED SOME LEVEL OF FUNDING. THE BCCF AWARDED AN IMPACT GRANT TO BROWN COUNTY SCHOOLS FOR AN EIGHTH YEAR TO FUND 25 PRE-K SCHOLARSHIPS. THE PURPOSE OF THE BCCF GRANTS PROGRAM IS TO FINANCIALLY SUPPORT LOCAL NON-PROFIT AGENCIES (AND A FEW OUT OF STATE) BY AN ANNUAL COMPETITIVE GRANT CYCLE, SIMILAR TO THE BCCF SCHOLARSHIP PROGRAM. FROM A DIRECT MAILING, MARKETING AND NETWORKING METHODS, POTENTIAL GRANTEES ARE NOTIFIED OF THE CYCLE DATES WHICH WAS APPROVED BY THE FULL BOARD. ALL CONFLICTS OF INTEREST ARE DULY NOTED AND RECORDED. ALL HR4 REQUIREMENTS ARE STRICTLY ADHERED TO. WITH A RATING AND SCORING PROCEDURE THE GRANTEES ARE SELECTED AND PRESENTED TO THE FULL BOARD FOR APPROVAL. 2098594 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 4 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 8129884882 PO BOX 191 NASHVILLE IN 47448 VICTOR BONGARD III TRUSTEE 2.00 X 0 0 0 JOHN ELLIOTT TRUSTEE 2.00 X 0 0 0 DEBBIE KELLEY TRUSTEE 7.00 X 0 0 0 KEVIN MCCRACKEN TRUSTEE 2.00 X 0 0 0 PHIL MCKOWN TRUSTEE 5.00 X 0 0 0 DAVID PHELPS TRUSTEE 2.00 X 0 0 0 KERRY RIDGE TRUSTEE 2.00 X 0 0 0 BEVERLY TEACH TRUSTEE 2.00 X 0 0 0 LAURIE TEAL TRUSTEE 15.00 X 0 0 0 BILL WALTERS TRUSTEE 10.00 X 0 0 0 DWIGHT THOMPSON CHAIR 5.00 X X 0 0 0 JAN MILLS VICE CHAIR 19.00 X X 0 0 0 TERRY NORMAN TREASURER 20.00 X X 0 0 0 RACHEL PERRY SECRETARY 5.00 X X 0 0 0 MADDISON MILLER CEO (PART YEAR) 50.00 X 38460 0 350 ALICE SUSEMICHEL CEO (PART YEAR) 50.00 X 30558 0 450 69018 0 800 0 0 0 0 0 138650 1341123 1479773 PROGRAM SERVICE REVENUE 900099 21659 21659 21659 474356 474356 2296543 1564754 731789 731789 731789 2707577 21659 0 1206145 1896690 1896690 54237 54237 69818 20006 37462 12350 114599 32837 61490 20272 2990 857 1604 529 16323 4677 8759 2887 59162 59162 47674 2384 40523 4767 3628 181 3447 10851 3300 4389 3162 13822 1694 11938 190 1719 516 515 688 7091 4964 1063 1064 15946 797 15149 1977 593 1384 SPECIAL PROJECTS 13898 13898 MISCELLANEOUS 12006 1801 7804 2401 2342431 2098594 192080 51757 303 0 823705 516786 618797 168346 422102 450451 14100373 15806311 304065 242340 15650548 17015888 0 34250 14158 29707 1650540 1072062 48574 48590 1713272 1184609 X 1047285 1115042 12889991 14716237 13937276 15831279 15650548 17015888 X 365146 890893 637964 X X 0 1 X 1 0 X 2095943 1052824 904643 2291920 1479773 7825103 2095943 1052824 904643 2291920 1479773 7825103 4376816 3448287 431678 280819 564764 487054 474356 2238671 51657 10935 12158 5743 80493 10144267 35068 0.33990 0.35090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 27 80786 31322 1215063 1 1 0 1 X 11259079 298752 1875455 482490 265324 12685472 13646937 241304 -1668143 716086 244933 11259079 11538338 273149 2489340 431061 222829 13646937 10689091 133688 997473 99576 182338 11538338 8966255 566169 1817273 466269 194337 10689091 1.00000 0 0 217000 217000 329464 101056 228408 72333 67290 5043 450451 LIABILITY UNDER CHARITABLE REMAINDER TRUST 48590 48590 X 3245198 890893 335125 1226018 2019180 54964 633433 688397 2707577 1351195 275639 275639 1075556 54964 1211911 1266875 2342431 PART IV, LINE 2B: THE COMMUNITY FOUNDATION HOLDS AND ADMINISTERS THE ENDOWMENT FUND, AND ALL CONTRIBUTIONS AND ASSETS ALLOCABLE TO THE FUND, SUBJECT TO THE PROVISIONS OF APPLICABLE LAW AND THE COMMUNITY FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS, AS AMENDED FROM TIME TO TIME. THE BOARD OVERSEES AND DISTRIBUTES FROM THE FUND AND HAS ALL POWERS OF MODIFICATION AND REMOVAL SPECIFIED IN THE UNITED STATES TREASURY REGULATION. PART V, LINE 4: THE COMMUNITY FOUNDATION HOLDS AND ADMINISTERS THE ENDOWMENT FUND, AND ALL CONTRIBUTIONS AND ASSETS ALLOCABLE TO THE FUND, SUBJECT TO THE PROVISIONS OF APPLICABLE LAW AND THE COMMUNITY FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS, AS AMENDED FROM TIME TO TIME. THE BOARD OVERSEES AND DISTRIBUTES FROM THE FUND AND HAS ALL POWERS OF MODIFICATION AND REMOVAL SPECIFIED IN THE UNITED STATES TREASURY REGULATION. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 22,761. CHANGE IN VALUE OF LIFE INSURANCE 36,725. ADMINISTRATIVE FEE REVENUE 275,639. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 633,433. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 275,639. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 1,211,911. 1 BROWN COUNTY SCHOOLS PO BOX 38 357 EAST MAIN STREET NASHVILLE IN 47448 356004298 GOVERNMENTAL 672960 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 246 EAST MAIN STREET NASHVILLE IN 47448 356004298 GOVERNMENTAL 66753 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE ARTS & ENTERTAINMENT COMMISSION 200 COMMERCIAL STREET NASHVILLE IN 47448 501(C)(3) 45000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GUILD INC PO BOX 324 NASHVILLE IN 47448 351035674 501(C)(3) 41500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 621423488 501(C)(3) 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OAK RIDGE CEMETERY ASSOCIATION PO BOX 2073 NASHVILLE IN 47448 311111674 501(C)(3) 15054 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HUMANE SOCIETY INC 128 SOUTH STATE ROAD 135 NASHVILLE IN 47448 237276105 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 14564 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY WEEKEND BACKPACKS PO BOX 160 NASHVILLE IN 47448 474391013 501(C)(3) 11000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRUITDALE VOLUNTEER FIRE DEPARTMENTINC 5200 NORTH STATE ROAD 135 MORGANTOWN IN 46160 356042256 501(C)(3) 10362 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FINANCIAL ASSISTANCE FUND FOR BC VETERANS 902 DEER RUN LANE NASHVILLE IN 47448 501(C)(3) 8000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST PAUL LUTHERAN CHURCH 6045 EAST STATE STREET COLUMBUS IN 47201 351163145 501(C)(3) 7581 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRIENDS OF BROWN COUNTY STATE PARK PO BOX 1892 NASHVILLE IN 47448 352056769 501(C)(3) 7500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GOD'S GRACE 602 STATE ROAD 135 NORTH NASHVILLE IN 47448 832009784 501(C)(3) 6000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION READY TO READ PO BOX 722 NASHVILLE IN 47448 881880455 501(C)(3) 5725 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SYCAMORE LAND TRUST PO BOX 7801 4898 E HERITAGE WOODS ROAD BLOOMINGTON CA 47407 351830637 501(C)(3) 5362 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA FOREST ALLIANCE 2123 N MERIDIAN STREET INDIANAPOLIS IN 46202 352059195 501(C)(3) 5059 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 17 0 SCHOLARSHIPS 32 54237 PART I, LINE 2: BCCF REQUIRES THE ORGANIZATION TO FOLLOW A GRANT ACCOUNTABILITY REPORT GUIDELINES, WHICH REQUIRES A WRITTEN NARRATIVE, FINANCIAL REPORT, COPIES OF RECEIPTS/INVOICES, AND PHOTOGRAPHS OF PROJECT. BCCF ALSO VISITS THE SITE FOR AN INSPECTION, WHEN APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE RECEIVED A COPY OF THE FORM 990. THEY REVIEW THE FORM IN ITS ENTIRETY. THEN THE 990 IS SENT TO THE BOARD FOR REVIEW PRIOR TO THE MEETING. AT THE MEETING, THE FORM 990 IS DISCUSSED. THE BOARD OF TRUSTEES MAKES A MOTION TO APPROVE THE FORM 990. AFTER APPROVAL, THE BOARD CHAIR SIGNS THE FORM. FORM 990, PART VI, SECTION B, LINE 12C COMMITTEE MEMBERS, STAFF AND BOARD TRUSTEES COMPLETE A NEW CONFLICT OF INTEREST FORM EACH YEAR. THE COMMITTEE CHAIRS REVIEW THE FORMS FOR THE COMMITTEES. THE CEO REVIEWS THE FORMS FOR THE STAFF. THE BOARD CHAIR AND THE NOMINATING COMMITTEE REVIEWS THE FORM FOR THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES ESTABLISHED A COMMITTEE TO DETERMINE THE CEO SALARY. PART OF THE DECISION WAS BASED ON MONIES AVAILABLE. THE CEO'S SALARY IS REVIEWED EACH YEAR BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 BCCF MAKES DOCUMENTS AVAILABLE TO THE PUBLIC THROUGH BCCF'S ANNUAL REPORT TO THE COMMUNITY, THROUGH THE BCCF WEBSITE AND ANNOUNCEMENTS IN THE LOCAL NEWSPAPER. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT 578,478. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 22,761. CHANGE IN VALUE OF LIFE INSURANCE 36,725. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.