SWITZERLAND COUNTY PUBLIC SCHOOL ENDOWMENT CORPROATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SWITZERLAND COUNTY PUBLIC SCHOOL ENDOWMENT CORPROATION (EIN 35-2116640)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202413199349311961
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-14T15:26:25-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351900977PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHERMAN BARBER & MULLIKIN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1210 W 3RD STAddressLine1Txt
CityMADISONCityNm
State AbbreviationINStateAbbreviationCd
ZIP472503339ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN352116640EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SWITZERLAND CO PUBLIC SCHOOLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSWITBusinessNameControlTxt
Phone8125842063PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15400 N ST ROUTE 56AddressLine1Txt
CityVEVAYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47043ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILMA ROSENBERGERPersonNm
Person TitleSEC/TREASPersonTitleTxt
Phone8125845144PhoneNum
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTINE D DATTILO CPAPreparerPersonNm
PTINP00052433PTIN
Phone8122655312PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1ENDOWMENT CORPBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerROD HITEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 584AddressLine1Txt
CityVERSAILLESCityNm
State AbbreviationINStateAbbreviationCd
ZIP47042ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$637,671GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO PROVIDE EDUCATIONAL RESOURCES FOR THE STUDENTS, STAFF AND FACULTY AND SCHOOLS IN THE VEVAY AREAActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$492,007PYContributionsGrantsAmt
CY Contributions Grants$607,122CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$38,417PYInvestmentIncomeAmt
CY Investment Income$30,549CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$530,424PYTotalRevenueAmt
CY Total Revenue$637,671CYTotalRevenueAmt
PY Grants And Similar Paid$663,925PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$664,576CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$12,669PYOtherExpensesAmt
CY Other Expenses$15,728CYOtherExpensesAmt
PY Total Expenses$676,594PYTotalExpensesAmt
CY Total Expenses$680,304CYTotalExpensesAmt
PY Revenues Less Expenses-$146,170PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$42,633CYRevenuesLessExpensesAmt
Total Assets BOY$1,359,279TotalAssetsBOYAmt
Total Assets EOY$1,477,767TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,359,279NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,477,767NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE EDUCATIONAL RESOURCES FOR THE STUDENTS, STAFF AND FACULTY AND SCHOOLS IN THE VEVAY AREAMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$664,576ExpenseAmt
Grant$664,576GrantAmt
DescTO PROVIDE EDUCATIONAL RESOURCES FOR STUDENTS AND FACULTY AND SCHOOLS IN THE VEVAY AREADesc
Total Program Service Expenses$664,576TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILMA ROSENBERGERPersonNm
Phone8125842063PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15400 N STATE ROUTE 56AddressLine1Txt
CityVEVAYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47043ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GRANT DEAN
PRESIDENTYes (X)Yes (X)$0$0$0
ANDY HASKELL
MEMBERYes (X)Yes (X)$0$0$0
ROD HITE
VICE-PRESIDEYes (X)$0$0$0
CLAY MEYER
MEMBERYes (X)Yes (X)$0$0$0
WILMA ROSENBERGER
SEC/TREASYes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$607,122GovernmentGrantsAmt
Total Contributions$607,122TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,549TotalRevenueColumnAmt
Exclusion$30,549ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$637,671TotalRevenueColumnAmt
Exclusion$30,549ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$664,576TotalAmt
Program Services$664,576ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$500TotalAmt
Management And General$500ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,220TotalAmt
Management And General$3,220ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$11,533TotalAmt
Management And General$11,533ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Management And General$100ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$375TotalAmt
Management And General$375ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$680,304TotalAmt
Program Services$664,576ProgramServicesAmt
Management And General$15,728ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,176BOYAmt
EOY$159,760EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,353,103BOYAmt
EOY$1,318,007EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,359,279BOYAmt
EOY$1,477,767EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,359,279BOYAmt
EOY$1,477,767EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,359,279BOYAmt
EOY$1,477,767EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,359,279BOYAmt
EOY$1,477,767EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$42,633ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$161,121NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$729,489CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$547,318CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$780,158CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$492,007CurrentTaxYearMinus1YearAmt
Current Tax Year$607,122CurrentTaxYearAmt
Total$3,156,094TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$729,489CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$547,318CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$780,158CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$492,007CurrentTaxYearMinus1YearAmt
Current Tax Year$607,122CurrentTaxYearAmt
Total$3,156,094TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,156,094PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$229,570CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$114,819CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,300CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$38,417CurrentTaxYearMinus1YearAmt
Current Tax Year$30,549CurrentTaxYearAmt
Total$429,655TotalAmt
FieldValueIRS element (for citing)
Total Support$3,585,749TotalSupportAmt
Public Support CY1700.88020PublicSupportCY170Pct
Public Support PY1700.87050PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1GRANTSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1305 W SEMINARY STREETAddressLine1Txt
CityVEVAYCityNm
State AbbreviationINStateAbbreviationCd
ZIP47043ZIPCd
FieldValueIRS element (for citing)
Cash Grant$664,576CashGrantAmt
Purpose Of GrantEDUCATION ACTIVITIESPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD HAS GIVEN THE RESPONSIBILITY OF REVIEWING THE TAX RETURN TO THE TREASURER. THE TREASURER REVIEWS AND SIGNS THE TAX RETURN AND MAILS IT TO THE GOVERNMENT. IF A BOARD MEETING OCCURS BEFORE THE DUE DATE OF THE RETURN, THE TREASURER TAKES IT TO A MEETING FOR THE OTHER DIRECTORS TO REVIEW.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO PUBLIC UPON REQUEST.

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