2019-02-20T10:25:50-06:00 2018-09-30 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2017-10-01 352014369 SCOTT COUNTY COMMUNITY FOUNDATION INC SCOT 8127522057 PO BOX 25 60 NORTH MAIN STREET SCOTTSBURG IN 47170 JAIME L TOPPE EXECUTIVE DIRECTOR 8127522057 2019-02-18 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2019-02-18 104.129.194.90 2019-02-18 15:06:02 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7C7B47936940A20FE0123DA9B400AB0E4818A817 2017 2019-02-21 02:37:17Z JAIME L TOPPE PO BOX 25 60 NORTH MAIN STREET SCOTTSBURG IN 47170 1404492 0 X WWW.SCOTTCOUNTYFOUNDATION.ORG X 1996 IN GROWING AND PRESERVING CHARITABLE GIFTS TO STRENGTHEN SCOTT COUNTY BY LOOKING FORWARD AND GIVING BACK. SCOTT COUNTY COMMUNITY FOUNDATION STRIVES TO BE A LEADER IN ATTRACTING, MANAGING AND FOCUSING THE PHILANTHROPIC RESOURCES WHICH MEET COMMUNITY NEEDS AND ENRICH THE QUALITY OF LIFE OF SCOTT COUNTY CITIZENS FOR ALL GENERATIONS. 12 12 5 109 0 0 113234 102810 0 9628 307194 422952 37300 0 457728 535390 304020 267728 0 0 136011 123281 0 0 63789 96846 109232 536877 500241 -79149 35149 8785922 9110407 403672 423008 8382250 8687399 X GROWING AND PRESERVING CHARITABLE GIFTS TO STRENGTHEN SCOTT COUNTY BY LOOKING FORWARD AND GIVING BACK. SCOTT COUNTY COMMUNITY FOUNDATION STRIVES TO BE A LEADER IN ATTRACTING, MANAGING AND FOCUSING THE PHILANTHROPIC RESOURCES WHICH MEET COMMUNITY NEEDS AND ENRICH THE QUALITY OF LIFE OF SCOTT COUNTY CITIZENS FOR ALL GENERATIONS. 0 0 368316 267728 9628 THE ORGANIZATION DISBURSES GRANTS TO 501 C 3 ORGANIZATION FOR PROJECTS THAT PROMOTE THE COMMUNITY AND HELP MEET THE CHANGING NEEDS OF THE COMMUNITY. THE ORGANIZATION ALSO DISBURSES GRANTS TO LOCAL AREA HIGH SCHOOLS AND POST HIGH SCHOOL GRADUATES IN ACCORDANCE WITH THE REQUESTS TO CRITERIA OF THE DONORS WHO ESTABLISH SCHOLARSHIP FUNDS.SCCF OVERSEES THE SCOTT COUNTY YOUTH GRANTMAKING COUNCIL. THIS YOUTH COUNCIL WAS ESTABLISHED TO PROMOTE LEADERSHIP SKILLS, SERVICE TO COMMUNITY, RAISING PHILANTHROPIC DOLLARS AND GIVING BACK TO THE COMMUNITY AMONG THE YOUTH. THE COUNCIL HELD THEIR OWN SEPARATE GRANTS CYCLE AND WAS ABLE TO GIVE BACK THROUGH YOUTH RELATED PROJECTS.SCOTT COUNTY COMMUNITY FOUNDATION IN COLLABORATION WITH UNITED WAY OF SCOTT COUNTY ADMINISTERS AND SUPPORTS THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM IN SCOTT COUNTY, IN. THIS PROGRAM THROUGH GRANTS, DONATIONS AND FUNDRAISING PROVIDES A MONTHLY FREE BOOK TO CHILDREN IN SCOTT COUNTY FROM BIRTH TO AGE 5. THE GOAL OF PROGRAM IS TO INCREASE CHILDHOOD LITERACY. 368316 1 1 0 0 0 1 0 0 1 1 1 0 0 0 0 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 2 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X CHARLOTTE BOSWELL 8127522057 60 N MAIN PO BOX 25 SCOTTSBURG IN 47170 CHRIS FUGATE TREASURER 0.25 X X 0 0 0 CHRISTA WEST VICE CHAIRMAN 0.75 X X 0 0 0 HEATHER WHITE SECRETARY 1.00 X X 0 0 0 JOSH STIGDON CHAIRMAN 0.75 X X 0 0 0 DENNIS WILSON BOARD MEMBER 0.25 X 0 0 0 MELINDA SPARKMAN BOARD MEMBER 0.25 X 0 0 0 MIKE EVERETT BOARD MEMBER 0.25 X 0 0 0 SHEILA CARTER BOARD MEMBER 0.50 X 0 0 0 STEVE GWALTNEY BOARD MEMBER 0.50 X 0 0 0 NANCY BARR BOARD MEMBER 1.00 X 0 0 0 MELISSA WOODS BOARD MEMBER 0.75 X 0 0 0 JAMI PARKS BOARD MEMBER 0.50 X 0 0 0 JAIME L TOPPE EXECUTIVE DIRECTOR 37.50 X 62560 0 502 62560 0 502 0 0 0 0 0 13909 88901 102810 PROGRAM SERVICE REVENU 900099 9628 9628 9628 337547 337547 952007 866602 85405 85405 85405 2500 13909 2500 0 535390 9628 0 422952 202263 202263 65465 65465 65639 19692 26256 19691 45880 13764 18352 13764 2062 618 825 619 9700 2910 3880 2910 11200 3360 4480 3360 42409 42409 250 75 100 75 2530 1012 506 1012 8476 3344 2243 2889 2171 868 868 435 1676 587 503 586 2367 828 710 829 6685 2006 2340 2339 5805 2322 1742 1741 EQUIPMENT RENTAL AND MA 14286 5714 4286 4286 SPECIAL EVENTS 6033 6033 ENDOWMENT DEVELOPMENT 2260 2260 DUES AND SUBSCRIPTIONS 1983 694 694 595 1101 385 351 365 500241 368316 68136 63789 47601 56543 186827 168985 253531 137720 118796 115811 8432698 8769068 8785922 9110407 2602 2655 401070 420353 403672 423008 X 809087 836106 7301701 7579634 271462 271659 8382250 8687399 8785922 9110407 X 35149 289283 -19283 X X 0 1 X 1 0 X 100828 291968 555321 113234 102810 1164161 100828 291968 555321 113234 102810 1164161 457244 706917 338298 568267 256879 280138 337547 1781129 2165 457 2622 2947912 43637 0.23980 0.25090 X SCOTT COUNTY COMMUNITY FOUNDATION, INCEIN 35-2014369ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TESTTHE PUBLIC SUPPORT PERCENTAGES FOR THE SCOTT COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2017 AND 2016 ARE 23.98% AND 25.09%, RESPECTIVELY. SINCE THE FOUNDATION'S PUBLIC SUPPORT PERCENTAGE IS LESS THAN 33 1/3 PERCENT FOR THE CURRENT AND PRIOR YEAR, IT FAILS THE MECHANICAL TEST FOR PUBLIC SUPPORT.THEREFORE, THE FOUNDATION MUST PASS THE FACTS AND CIRCUMSTANCES TEST IN ORDER TO MAINTAIN ITS PUBLIC SUPPORT STATUS. THE FOUNDATION DOES PASS THE FACTS AND CIRCUMSTANCES TEST FOR 2017. IN ORDER TO PASS THE FACTS AND CIRCUMSTANCES TEST, THE ORGANIZATION MUST DO THE FOLLOWING:SOURCES OF SUPPORT- THE ORGANIZATION SHOULD SEEK GIFTS AND CONTRIBUTIONS FROM A WIDE BASE OF POTENTIAL DONORS IN THE COMMUNITY THAT IS SERVED. THE FOUNDATION SEEKS CONTRIBUTIONS FROM A VARIETY OF SOURCES, INCLUDING, BUT NOT LIMITED TO INDIVIDUALS WITHIN THE COMMUNITY, BUSINESSES WITHIN THE COMMUNITY, OTHER PUBLICLY SUPPORTED ORGANIZATIONS WITHIN THE COMMUNITY AND OTHER PUBLIC AND PRIVATE FOUNDATIONS WITHIN THE COMMUNITY.REPRESENTATIVE GOVERNING BODY- THE BOARD OF DIRECTORS SHOULD REPRESENT VARIOUS AREAS OF PUBLIC INTEREST IN THE AREAS SERVED. THE FOUNDATION MAINTAINS A DIVERSE BOARD OF DIRECTORS REPRESENTING MANY INTEREST GROUPS WITHIN THE COMMUNITY.AVAILABILITY OF PUBLIC FACILITIES OR SERVICES AND/OR PUBLIC PARTICIPATION IN PROGRAMS- THE ORGANIZATION SHOULD BE ALWAYS OFFERING ITS SERVICES TO DONORS IN PLANNING THEIR GIVING AND EDUCATING THE PUBLIC ABOUT GRANT MAKING OPPORTUNITIES. THE FOUNDATION UNDERTAKES NUMEROUS INITIATIVES THROUGHOUT THE YEAR TO EDUCATE DONORS ON THE OPTIONS AVAILABLE FOR CHARITABLE GIVING AND ALSO EDUCATES AREA ORGANIZATIONS AND SCHOOLS ON THE FUNDS AVAILABLE ANNUALLY FOR DISTRIBUTION FROM THE ORGANIZATION. ALL SERVICES ARE PROVIDED AT NO COST TO THE DONORS OR GRANT RECIPIENTS. IN ADDITION, THE FOUNDATION OFFERS A NUMBER OF FORUMS ON COMMUNITY INTEREST ITEMS THROUGHOUT THE YEAR THAT ARE OPEN TO THE GENERAL PUBLIC. 29 30475 36915 1706775 1 1 0 1 X 8491221 75321 669324 268511 153434 8813921 7843184 80273 1020002 310755 141483 8491221 6837499 518021 812607 199009 125934 7843184 7284466 181804 -209468 13950 275822 129531 6837499 6698199 86477 937188 12928 292602 131868 7284466 0.06000 0.03000 0.91000 0 0 171156 57654 113502 72694 70641 2053 9681 9425 256 115811 X 914207 289283 171250 460533 453674 40322 41394 81716 535390 609058 171250 171250 437808 40322 22111 62433 500241 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE ORGANIZATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: TO USE EARNINGS TO MAKE GRANTS TO THE COMMUNITY. THESE GRANTS WILL ADDRESS COMMUNITY NEEDS. THE ENDOWMENT FUNDS WILL BE PRESERVED TO ADDRESS THESE NEEDS FOR GENERATIONS TO COME. PART X, LINE 2: THE SCOTT COUNTY COMMUNITY FOUNDATION, INC. IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY SCCF AND RECOGNIZE A TAX LIABILITY IF SCCF 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 SCCF, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 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 FINANCIAL STATEMENTS. SCCF IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, SCCF IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, SCCF IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 153,434. IN KIND REVENUE 236. SALARY REIMBURSEMENT 17,580. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 41,394. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 153,434. IN KIND EXPENSE 236. SALARY REIMBURSEMENT 17,580. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 22,111. ANNUAL FUNDRAISER 16409 13909 2500 2500 16409 13909 2500 2500 2500 0 1 UNITED WAY OF SCOTT COUNTY PO BOX 227 SCOTTSBURG IN 47170 351867167 501 (C ) (3) 18344 OPERATING EXPENSES AND TO SUPPORT THE DOLLY PARTON LIBRARY PROGRAM SCOTT COUNTY PARTNERSHIP PO BOX 214 SCOTTSBURG IN 47170 352082074 501 (C ) (3) 56191 POVERTY PROGRAM PRESERVATION ALLIANCE PO BOX 122 1050 S MAIN STREET SCOTTSBURG IN 47170 351788557 501 (C ) (3) 11235 OPERATING EXPENSES GLEANERS FOOD BANK OF INDIANA INC 3737 WALDEMERE AVE INDIANAPOLIS IN 46241 351483868 501 (C ) (3) 5000 FOOD PANTRY FOR SENIOR CITIZENS SCOTT COUNTY FAMILY YMCA 805 COMMUNITY WAY SCOTTSBURG IN 47170 351876673 501 (C ) (3) 11207 TO SUPPORT OPERATING NEEDS HUMANE SOCIETY OF SCOTT COUNTY IN PO BOX 711 SCOTTSBURG IN 47170 392049638 501 (C ) (3) 14013 ANIMAL CARE COURT APPOINTED SPECIAL ADVOCATES (CASA) 36 FOREST AVE SCOTTSBURG IN 47170 455183803 501 (C ) (3) 15000 STAFF, FURNITURE AND COMPUTERS SCOTTSBURG UNITED METHODIST CHURCH 615 S HONEYRUN PARKWAY SCOTTSBURG IN 47170 351602918 501 (C ) (3) 7722 TREE EXPENSE FOR CHURCH CHILD AND FAMILY ADVOCATES PO BOX 342 SCOTTSBURG IN 47170 810883500 501 (C ) (3) 5000 PROVIDE SUPPORT TO CHILDREN WHOSE PARENTS ARE DIVORCED OR SEPARATED NEW CREATION ADDICTION MINISTRIES PO BOX 251 SCOTTSBURG IN 47170 272257167 501 (C ) (3) 5075 TRANSPORTATION AND STUDY GUIDES TO HELP THOSE WITH SUBSTANCE ADDICTION SCOTT COUNTY FAIR ASSOCIATION PO BOX 512 SCOTTSBURG IN 47170 824271165 501 (C ) (3) 5000 PROVIDE ELECTRICAL UPGRADES AT FAIRGROUNDS 11 0 SCHOLARSHIPS 46 65465 PART I, LINE 2: GRANTS AWARDED DURING THE UNRESTRICTED GRANT CYCLE ARE REQUIRED TO SUBMIT A FINAL GRANT REPORT WITH SUBMITTED RECEIPTS AS WELL AS A REPORT ON HOW THE FUNDING WAS USED. IN ADDITION THE EXECUTIVE DIRECTOR MAKES SITE VISITS, TAKES PICTURES AND CONDUCTS A FOLLOW UP INTERVIEW. FOR THE START OF 2011 FISCAL YEAR WE ARE REQUIRING A FOLLOW UP GRANT REPORT FOR ALL GRANTS MADE TO ORGANIZATIONS OTHER THAN 501(C)(3)'S. BEFORE ANY GRANTS ARE AWARDED THE BOARD APPROVES THE PAYMENT TO ENSURE THE GRANT IS BEING USED FOR A CHARITABLE PURPOSE. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS RECEIVED THE FINANCIAL OFFICER MAKES ARRANGEMENTS WITH THE FINANCE AND INVESTMENT COMMITTEE TO MEET AND REVIEW. THIS REVIEW USUALLY TAKES PLACE IN FEBRUARY. ONCE THE COMMITTEE REVIEWS AND DISCUSSES, IT IS THEN PRESENTED TO THE BOARD OF DIRECTORS AT THEIR NEXT MEETING. THIS BOARD MEETING WILL USUALLY TAKE PLACE IN FEBRUARY. ONCE THE BOARD OF DIRECTORS REVIEWS AND APPROVES, THE 990 IS SIGNED BY THE EXECUTIVE DIRECTOR. AT THE TIME OF REVIEW EACH COMMITTEE AND BOARD MEMBER WILL RECEIVE A COPY. PLEASE NOTE THE FINANCE AND INVESTMENT COMMITTEE ACTS AS THE AUDIT COMMITTEE BECAUSE OF THEIR QUALIFICATIONS. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH FISCAL YEAR THE BOARD OF DIRECTORS, COMMITTEE MEMBERS (VOLUNTEERS), AND STAFF ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST DUALITY POLICY THAT DISCLOSES ANY FAMILY, BUSINESS OR COMMUNITY ORGANIZATION THAT THEY HAVE AN INTEREST IN. DURING BOARD MEETINGS AND COMMITTEE MEETINGS THE MEMBER DOES NOT PARTICIPATE IN DIRECT DISCUSSION OR VOTE ON SUCH RELATED MATTERS AND SUCH IS NOTED IN THE BOARD/COMMITTEE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ACTS AS THE EXECUTIVE DIRECTOR REVIEW COMMITTEE. THE COMMITTEE CONDUCTS AN ANNUAL PERFORMANCE EVALUATION. THE EVALUATION, YEARS OF SERVICE, ANNUAL BUDGET, COMPARABILITY DATA, FULL-TIME OR PART-TIME SERVICE ARE ALL CONSIDERED WHEN MAKING A RECOMMENDATION TO THE BOARD FOR APPROVAL ON EXECUTIVE DIRECTOR SALARY. THE COMPARABILITY DATA USED COMPARES EMPLOYEE POSITION, ASSET SIZE AND GEOGRAPHICAL AREA. COMPENSATION DATA FROM COUNCIL ON FOUNDATIONS AND THE INDIANA PHILANTHROPY ALLIANCE ARE ALSO USED FOR COMPARISONS. THE EXECUTIVE DIRECTOR CONDUCTS AN ANNUAL EMPLOYEE PERFORMANCE REVIEW ON ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 CURRENTLY ON THE SCOTT COUNTY COMMUNITY FOUNDATION WEBSITE WWW.SCOTTCOUNTYFOUNDATION.ORG, WE HAVE AVAILABLE FOR DOWNLOAD OUR AUDITED FINANCIAL STATEMENTS, OUR LATEST 990, AS WELL AS OUR ANNUAL REPORT. WE HAVE A STATEMENT ON THE WEBSITE THAT READS ANY REQUESTS FOR POLICIES MAY BE MADE TO OUR OFFICE. WE ALSO HAVE THE GOVERNING DOCUMENTS, 990, FINANCIAL STATEMENTS AND POLICIES AVAILABLE FOR PUBLIC INSPECTION IN OUR OFFICE LOCATED AT 60 NORTH MAIN STREET, SCOTTSBURG IN. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -19,283. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM THE PRIOR YEAR.