2019-11-06T07:18:28-06:00 2018-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2018-01-01 352038531 OHIO COUNTY COMMUNITY FOUNDATION INC OHIO 8124389401 330 INDUSTRIAL ACCESS DR RISING SUN IN 47040 PEGGY DICKSON EXECUTIVE DIRECTOR 8124389401 2019-11-04 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2019-11-04 38.109.186.2 2019-11-04 10:52:18 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7C7B47936940A20FE0123DA9B400AB0E4818A817 2018 2020-03-31 21:24:44Z PEGGY DICKSON 330 INDUSTRIAL ACCESS DR RISING SUN IN 47040 18524555 0 X WWW.OCCFRISINGSUN.COM X 1998 IN PROVIDES STEWARDSHIP OF DONATED GIFTS, ADDRESSES COMMUNITY ISSUES AND MAKES GIFTS IN VARIOUS FIELDS. 9 9 6 30 -40205 -40205 1343542 1008787 0 0 812517 1822050 45206 50053 2201265 2880890 1450000 1492455 0 0 131248 141495 0 0 63768 352388 353175 1933636 1987125 267629 893765 30810655 28413396 18695107 17146979 12115548 11266417 THE FOUNDATION WAS ORGANIZED TO PROVIDE RESPONSIBLE STEWARDSHIP OF DONATED GIFTS TO PROVIDE LEADERSHIP IN ADDRESSING COMMUNITY ISSUES AND TO MAKE GRANTS IN THE FIELDS OF COMMUNITY SERVICE, EDUCATION, HEALTH, ENVIRONMENT AND THE ARTS IN THE OHIO COUNTY AREA. 0 0 1817238 1492455 50053 THE COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF OHIO COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2018, THE COMMUNITY FOUNDATION AWARDED SEVERAL GRANTS TO LOCAL ORGANIZATIONS AND SCHOLARSHIPS TO AREA STUDENTS. 1817238 1 1 0 0 0 1 0 0 1 1 1 0 0 0 0 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 7 0 1 6 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X PEGGY DICKSON 8124389401 330 INDUSTRIAL ACCESS DR RISING SUN IN 470400170 NANCI ROSS TREASURER 0.50 X X 0 0 0 JUANITA RADCLIFF VICE PRESIDENT 0.50 X X 0 0 0 BOB SOMMER PRESIDENT 0.50 X X 0 0 0 NANCY PARKS MEMBER 0.50 X 0 0 0 JODIE COLE-MULLE' SECRETARY 0.50 X X 0 0 0 DEBBIE BRIGHTWELL MEMBER 0.50 X 0 0 0 RHONDA BROWN MEMBER 0.50 X 0 0 0 WILLIAM MARKSBERRY MEMBER 0.50 X 0 0 0 PATRICIA KINNETT MEMBER 0.50 X 0 0 0 PEGGY DICKSON EXECUTIVE DIRECTOR 40.00 X 64653 0 5957 64653 0 5957 0 0 0 0 0 1008787 1008787 513051 -40205 553256 16726663 226001 15643665 0 1082998 226001 1308999 1308999 MISCELLANEOUS INCOME 900099 49268 49268 ADMINISTRATIVE FEES 900099 785 785 50053 2880890 50053 -40205 1862255 1263444 1263444 229011 229011 70609 11740 41210 17659 48811 28473 17897 2441 2380 801 1189 390 4997 1749 1499 1749 14698 4945 7343 2410 112599 112599 19989 6996 5997 6996 16800 6720 10080 10886 3810 3266 3810 21560 7546 6468 7546 720 324 72 324 25300 8855 7590 8855 1678 564 839 275 ECO15 PROGRAM EXPENSE 113648 113648 OTHER PROGRAM EXPENSE 14780 14780 CLEANING SERVICES 11963 0 11963 0 REPAIRS/MAINTENANCE 1349 472 405 472 1903 761 381 761 1987125 1817238 106119 63768 100 1557686 1446528 771779 218253 562055 553526 28690814 26413342 30810655 28413396 1438 2061 226651 18693669 16918267 18695107 17146979 X 1561763 1557087 10228285 9709330 325500 0 12115548 11266417 30810655 28413396 X 893765 -3518301 1775405 X X 0 1 X 1 0 X 1576555 1382995 1520600 1343542 1008787 6832479 1576555 1382995 1520600 1343542 1008787 6832479 305221 6527258 584387 483626 503645 613995 779257 2964910 -3935 -14323 -40205 -58463 9738926 457660 0.67020 0.62100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6 3348 8476 209055 1 1 0 1 X 30349806 707998 -2865706 1250231 196137 26745730 27472506 1383997 3354592 1450000 127151 284138 30349806 26149898 1631114 1489327 1383991 148009 265833 27472506 27424565 1377300 -983045 1380071 24543 264308 26149898 8878721 1423620 18664813 1271328 271261 27424565 0.04000 0.96000 0 0 325500 32152 357652 215174 54511 160663 198953 163742 35211 553526 X 194189 -3518301 295137 -3223164 3417353 112599 -649062 -536463 2880890 1043320 295137 295137 748183 112602 1126340 1238942 1987125 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENTS FUNDS PLACED ON DEPOSIT WITH THE ORGANIZATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. THE ORGANIZATION ACCOUNTS FOR THESE TRANSFERS AS A LIABLITY IN ACCORDANCE WITH STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 136. INCOME IS ADDED TO THESE FUNDS PERIODICALLY IN ACCORDANCE WITH THE ORGANIZATIONS INVESTMENT ALLOCATION POLICIES. PART V, LINE 4: TO PROVIDE FUNDS FOR CHARITABLE PURPOSES IN OHIO COUNTY. 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, 2017 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING 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: ADMINISTRATIVE FEE EXPENSE 295,137. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT -649,062. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 295,137. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 1,126,340. 1 CITY OF RISING SUN CITY COUNCIL 200 N WALNUT STREET RISING SUN IN 47040 356001176 GOVERNMENT 25000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DENVER SIEKMAN ENVIRONMENTAL PARK PO BOX 335 RISING SUN IN 47040 264166955 501(C)3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LAUGHERY VALLEY FRATERNAL ORDER OF POLICE NO 146 PO BOX 3763 LAWRENCEBURG IN 47025 237585573 501(C)3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NOAH OBANION POST NO 59 INC 110 MAIN ST RISING SUN IN 47040 356246080 501(C)19 83990 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY 413 MAIN STREET RISING SUN IN 47040 356000181 GOVERNMENT 14852 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY CONVENTION TOURISM&VISITORS COMMISSION PO BOX 112 217 N HIGH STREET RISING SUN IN 47040 352033952 GOVERNMENT 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY PUBLIC LIBRARY 503 SECOND STREET RISING SUN IN 47040 356002064 GOVERNMENT 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PEOPLE HELPING PEOPLE INC 582 WEST EADS PARKWAY LAWRENCEBURG IN 47025 371431265 501(C)3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN CHURCH OF CHRIST INC 430 5TH ST RISING SUN IN 47040 501(C)3 15020 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN MAIN STREET INC 103 S WALNUT STREET RISING SUN IN 47040 463120687 501(C)3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN MEDICAL CENTER 230 SIXTH ST RISING SUN IN 47040 352053194 501(C)3 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN OHIO CO COMMUNITY SCHOOL CORPORATION 110 HENRIETTA STREET RISING SUN IN 47040 351095771 GOVERNMENT 119266 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN SAY SOCCER PO BOX 380 RISING SUN IN 47040 475112591 501(C)3 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN VOLUNTEER FIRE DEPARTMENT 121 HIGH STREET RISING SUN IN 47040 351758900 501(C)3 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 13 1 SCHOLARSHIPS 20 229011 PART I, LINE 2: THE FOUNDATION HAS TWO GRANT CYCLES. THE FIRST HALF IS APRIL 15TH AND PAYMENT IS MADE IN JUNE. THE SECOND HALF IS OCTOBER 15TH AND PAYMENT IS IN DECEMBER. OUTSIDE NOT-FOR-PROFITS SUBMIT APPLICATIONS TO THE FOUNDATIONS. ALL CYCLE APPLICATIONS ARE RECEIVED BY THE PROGRAM COORDINATOR. SHE MAKES SURE THAT THE ALL APPLICANTS MEET THE APPROPRIATE CRITERIA TO BE CONSIDERED FOR A GRANT. THE APPLICATIONS ARE DISTRIBUTED TO THE GRANT COMMITTEE (7 MEMBERS) WHO REVIEW THE APPLICANTS. THE GRANT COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD, AND THE BOARD MAKES THE FINAL DECISION ON WHO WILL RECEIVE GRANTS. ONCE GRANTS HAVE BEEN AWARDED BY THE BOARD, LETTERS ARE SENT TO THE GRANTEES ACKNOWLEDGING THEM THAT THEY HAVE BEEN SELECTED. NEXT, THE FOUNDATION SENDS OUT GRANT AGREEMENTS FOR THE OUTSIDE ORGANIZATION TO SIGN. AN AWARD PROGRAM IS HELD IN JUNE OR DECEMBER (DEPENDING ON CYCLE) FOR THE GRANTEE TO RECEIVE THE MONEY. PICTURES ARE REQUESTED IN DIGITAL FORM FROM EACH APPLICANT ALONG WITH THEIR FINAL REPORT. ALL FUNDS FOLLOW THE ABOVE GRANTING PROCEDURES WITH THE EXCEPTION BEING DONOR ADVISED FUNDS. THE FUND ORIGINATORS MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, RATHER THAN THE GRANT COMMITTEE. THE EXECUTIVE DIRECTOR HAS THE AUTHORIZATION TO SIGN GRANT CHECKS UP TO $5,000. ANY GRANT OVER $5,000 REQUIRES TWO SIGNATURES, AND ONE SIGNATURE MUST BE THE TREASURER OR THE PRESIDENT OF THE BOARD OF DIRECTORS. ALL FUND STATEMENTS ARE GENERATED AND REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE THEY ARE MAILED TO THE DONORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS AFTER RECEIPT FROM AUDITORS. AFTER APPROVAL BY BOARD, EXECUTIVE DIRECTOR REVIEWS AND SIGNS AND SENDS FORMS IN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND FORMS TO BE SIGNED ARE PRESENTED TO THE BOARD AND EMPLOYEES AT THE BEGINNING OF EACH YEAR. THE FORMS ARE THEN REVIEWED FOR ANY PROBLEMS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USE COMPARABLE DATA AND YEARLY PERFORMANCE EVALUATIONS IN DETERMINING EXECUTIVE DIRECTOR COMPENSATION AND ANNUAL RAISES. OFFICERS AND KEY EMPLOYEES ARE ASKED TO COMPLETE A SELF-EVALUATION. THE EXECUTIVE DIRECTOR REVIEWS STAFF AND RECOMMENDS COMPENSATION TO THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS CAN BE VIEWED AT THE OFFICE UPON REQUEST. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT 1,775,405. FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND THE SELECTION PROCESS WERE NOT CHANGED DURING THE YEAR.