2019-11-11T14:07:02-06:00 2018-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2018-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 SHIRLEY BOARDMAN OFFICER 8129884882 2019-10-29 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2019-10-29 38.109.186.2 2019-10-29 09:18:05 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7C7B47936940A20FE0123DA9B400AB0E4818A817 2018 2020-03-31 21:24:44Z SHIRLEY BOARDMAN PO BOX 191 NASHVILLE IN 47448 4061803 0 X WWW.BROWNCOUNTYGIVES.ORG X 1995 IN TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 14 14 7 50 0 0 631790 2227399 0 0 1563102 526451 1883 39907 2196775 2793757 539183 1084194 0 0 156350 170721 0 0 42806 128503 135811 824036 1390726 1372739 1403031 11300287 11854880 955520 1504228 10344767 10350652 X TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 0 0 1237411 1084194 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 39 SCHOLARSHIPS AWARDED IN 2018 FOR A TOTAL OF $45,998. 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 (75 ATTENDEES) IS FACILITATED BY THE BCCF DEVELOPMENT AND PROGRAM ASSISTANT AND BCCF SCHOLARSHIP COMMITTEE CHAIR WHERE APPLICATION BOOKLETS ARE DISTRIBUTED. UPON RECEIPT OF ALL APPLICANTS, 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.AN ICE CREAM SOCIAL IS HOSTED BY THE BCCF WHERE SCHOLARSHIP WINNERS GET TO MEET SCHOLARSHIP FUND DONORS. 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. THE BCCF IS ALSO THE INDIANA ARTS COMMISSION'S REGION 8 ARTS PARTNER. WE GRANT OUT STATE DOLLARS TO ARTIST AND ARTS ORGANIZATIONS THROUGHOUT AN 8 COUNTY AREA. OUR MISSION IS TO PROMOTE ARTS AWARENESS AND SUPPORT CREATIVE ENDEAVORS IN ALL 8 COUNTIES. IN 2018 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 A SECOND YEAR TO FUND 21 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. 1237411 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 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 7 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 MICHAEL LAROS TREASURER 6.00 X X 0 0 0 SHIRLEY BOARDMAN CHAIR 6.00 X X 0 0 0 ROBERT ANDREW VICE CHAIR 5.00 X X 0 0 0 PAM RAIDER SECRETARY 4.00 X X 0 0 0 KIRSTIE TIERNAN TRUSTEE 2.00 X 0 0 0 JAN MILLS TRUSTEE 2.00 X 0 0 0 LORY WINFORD TRUSTEE 2.00 X 0 0 0 DAWN SNIDER TRUSTEE 2.00 X 0 0 0 JAMES SCHULTZ TRUSTEE 2.00 X 0 0 0 SHEILA LEMKE TRUSTEE 2.00 X 0 0 0 PHIL MCKOWN TRUSTEE 2.00 X 0 0 0 RICK KELLEY TRUSTEE 2.00 X 0 0 0 BEVERLY TEACH TRUSTEE 2.00 X 0 0 0 DWIGHT THOMPSON TRUSTEE 2.00 X 0 0 0 STEPHEN TELFER PARTIAL YEAR TRUSTEE 2.00 X 0 0 0 MADDISON MILLER CEO PARTIAL YEAR 40.00 X 18449 0 1351 LAWRENCE PEJEAU CEO PARTIAL YEAR 40.00 X 53878 0 4086 72327 0 5437 0 0 0 0 0 10701 2216698 2227399 428236 428236 1150800 193923 1246508 0 -95708 193923 98215 193923 -95708 61445 21538 39907 39907 2793757 193923 0 372435 1038196 1038196 45998 45998 77764 38883 23328 15553 74805 37403 22441 14961 7001 3501 2100 1400 11151 5576 3345 2230 47836 47836 33047 33047 1305 522 261 522 9737 4666 2921 2150 7571 1822 3927 1822 1978 593 792 593 843 337 337 169 18643 932 16779 932 3699 1480 739 1480 MISCELLANEOUS 11152 9666 492 994 1390726 1237411 110509 42806 14435 262 188855 866564 552676 92713 302691 459963 10491649 10248333 302657 279758 11300287 11854880 4388 3519 189200 36392 368496 848533 888324 66207 54689 955520 1504228 X 724328 632138 9620439 1668189 8050325 10344767 10350652 11300287 11854880 X 1403031 -1356414 -40732 X X 0 1 X 1 0 X 934485 950784 534075 631790 2227399 5278533 934485 950784 534075 631790 2227399 5278533 2404498 2874035 162502 179520 161327 387514 428236 1319099 20565 4750 10100 61445 96860 6694492 0.42930 0.47900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21 1273905 9900 1789074 1 1 0 1 X 10280679 350612 -1203473 259878 4557 197128 8966255 9226002 438305 1233757 444725 172660 10280679 8785130 408870 613574 413952 167620 9226002 9163976 770851 -137326 852274 160097 8785130 7808845 632217 1350351 400498 86209 140730 9163976 0.90000 0.10000 0 0 217000 217000 284784 57696 227088 50892 35017 15875 459963 LIABILITY UNDER CHARITABLE REMAINDER TRUST 54689 54689 X 1540456 -1356414 217725 -1138689 2679145 47836 66776 114612 2793757 1534571 218666 218666 1315905 47836 26985 74821 1390726 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 OVERSEE'S 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, 2018 AND 2017, 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 AND CRT -2,192. CHANGE IN VALUE OF LIFE INSURANCE 1,251. ADMINISTRATIVE FEE REVENUE 197,128. SPECIAL EVENTS 21,538. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 66,776. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 197,128. SPECIAL EVENTS 21,538. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 26,985. 25TH ANNIVERSARY GALA 42375 42375 17859 CHRISTMAS STUFF A STOCKING 5825 5825 2222 3 13245 13245 1457 61445 61445 21538 21538 39907 1 ANIMAL PROTECTION COALITION 916 S PRAIRIE AVE FRANKFORT IN 46041 352135030 501(C )(3) 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ARTS MIDWEST 2908 HENNEPIN AVE MINNEAPOLIS MN 55408 411000424 501(C )(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BCT MANAGEMENT 114 E KIRKWOOD AVE BLOOMINGTON IN 47408 352146138 501(C )(3) 15558 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BLOOMINGTON CHAMBER SINGERS PO BOX 3256 BLOOMINGTON IN 47402 351481482 501(C )(3) 5834 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BLOOMINGTON CREATIVE GLASS CENTER 1407 S PARK AVENUE BLOOMINGTON IN 47402 453560611 501(C )(3) 5834 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BLOOMINGTON PLAYWRIGHTS PROJECT INC 107 W 9TH STREET BLOOMINGTON IN 47404 311012549 501(C )(3) 9724 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BLOOMINGTON SYMPHONY ORCHESTRA INC PO BOX 1823 BLOOMINGTON IN 47402 237076183 501(C )(3) 5834 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ACCESS CO BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C )(3) 25000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GALLERY PO BOX 443 NASHVILLE IN 47448 311000340 501(C )(3) 21816 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GUILD INC PO BOX 324 NASHVILLE IN 47448 351035674 501(C )(4) 7779 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C )(3) 40091 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ENRICHMENT FOR TEENS PO BOX 1194 NASHVILLE IN 47448 452138354 501(C )(3) 39550 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 621423488 501(C )(3) 22380 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HISTORICAL SOCIETY PO BOX 668 NASHVILLE IN 47448 356033422 501(C )(3) 7341 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HUMANE SOCIETY PO BOX 746 NASHVILLE IN 47448 237276105 501(C )(3) 53189 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY LITERACY COALITION PO BOX 757 NASHVILLE IN 47448 352039436 501(C )(3) 14864 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PLAYHOUSE MANAGEMENT PO BOX 2011 NASHVILLE IN 47448 452784362 501(C )(3) 27189 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SCHOOL CORP PO BOX 38 NASHVILLE IN 47448 356004298 501(C )(3) 91088 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SHERIFFS DEPARTMENT PO BOX 95 NASHVILLE IN 47448 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SOLID WASTE MANAGEMENT PO BOX 353 NASHVILLE IN 47448 509 (A)(1) 7190 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 183 NASHVILLE IN 47448 356043895 501(C )(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CARDINAL STAGE COMPANY PO BOX 1253 BLOOMINGTON IN 47402 205837886 501(C )(3) 15558 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 501(C )(3) 52524 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION EARLY MUSIC ASSOCIATES 812 S MITCHELL BLOOMINGTON IN 47401 161730331 501(C )(3) 6026 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA ARTS COMMISSION 100 NORTH SENATE AVENUE INDIANAPOLIS IN 46204 161730331 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION JEFFERSON STREET PARK INC 3162 STATE ROAD 135 N NASHVILLE IN 47448 824701831 501(C )(3) 70000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LOTUS EDUCATION & ARTS PO BOX 1667 BLOOMINGTON IN 47402 351941942 501(C )(3) 14724 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MIDWEST EQUINE TRAIL FOUNDATION 3158 E COUNTY ROAD 200 S DILLSBORO IN 47018 464384251 501(C )(3) 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MOTHER'S CUPBOARD COMMUNITY KITCHEN PO BOX 825 NASHVILLE IN 47448 201293561 501(C )(3) 20691 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE ART AND ENTERTAINMENT PO BOX 446 NASHVILLE IN 47448 5296 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE UNITED METHODIST CHURCH PO BOX 518 NASHVILLE IN 47448 351266346 501(C )(3) 30698 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OAKRIDGE CEMETARY ASSOCIATION PO BOX 2073 NASHVILLE IN 47448 311111674 501(C )(3) 6000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PEACEFUL VALLEY HERITAGE SOCIETY POO BOX 150 NASHVILLE IN 47448 473858793 501(C )(3) 13873 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION QUARRYLAND MENS CHORUS PO BOX 3345 BLOOMINGTON IN 47402 200250770 501(C )(3) 5720 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SHAWNEE THEATRE OF GREENE CITY PO BOX 22 BLOOMFIELD IN 47424 356067890 501(C )(3) 6807 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOCIETY OF ST VINCENT DE PAUL OF BROWN COUNTY PO BOX 577 NASHVILLE IN 47448 135562362 501(C )(3) 5317 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WE CARE GANG INC PO BOX 1492 NASHVILLE IN 47448 760825861 501(C )(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WINDFALL DANCERS INC 1101 N DUN BLOOMINGTON IN 47408 351424683 501(C )(3) 5834 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WOMENS RESOURCE CENTER 272 TUCK-A-WAY RIDGE DRIVE NASHVILLE IN 47448 462677008 501(C )(3) 60300 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 39 0 SCHOLARSHIPS 39 45998 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. 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 FINANCE COMMITTEE 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 A COMMITTEE WAS ESTABLISHED FROM THE COMMUNITY 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 -39,791. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS AND CRT -2,192. CHANGE IN VALUE OF LIFE INSURANCE 1,251. FORM 990, PART XII, LINE 2C: THERE WAS NO CHANGE IN THE OVER SIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.