OHIO COUNTY COMMUNITY FOUNDATION INC: Form 990, tax year 2024
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- Organization
- OHIO COUNTY COMMUNITY FOUNDATION INC (EIN 35-2038531)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202503169349301900
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T07:24:43-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 813 WEST SECOND STREET | AddressLine1Txt |
| City | SEYMOUR | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47274 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352038531 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OHIO COUNTY COMMUNITY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OHIO | BusinessNameControlTxt |
| Phone | 8124389401 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 170 | AddressLine1Txt |
| City | RISING SUN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47040 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANE ANGST | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8124389401 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KANDY L WISCHMEIER CPA | PreparerPersonNm |
| PTIN | P00118327 | PTIN |
| Phone | 8125228416 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JANE ANGST | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 170 | AddressLine1Txt |
| City | RISING SUN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 47040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,553,416 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OCCFRISINGSUN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES STEWARDSHIP OF DONATED GIFTS, ADDRESSES COMMUNITY ISSUES AND MAKES GIFTS IN VARIOUS FIELDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $53,397 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $9,492 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $137,282 | PYContributionsGrantsAmt |
| CY Contributions Grants | $582,619 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,967 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,318,150 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,316,378 | CYInvestmentIncomeAmt |
| PY Other Revenue | $66,041 | PYOtherRevenueAmt |
| CY Other Revenue | $9,604 | CYOtherRevenueAmt |
| PY Total Revenue | $1,521,473 | PYTotalRevenueAmt |
| CY Total Revenue | $2,934,568 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $326,185 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,112,948 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $138,469 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $146,567 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $63,705 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $328,778 | PYOtherExpensesAmt |
| CY Other Expenses | $431,908 | CYOtherExpensesAmt |
| PY Total Expenses | $793,432 | PYTotalExpensesAmt |
| CY Total Expenses | $1,691,423 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $728,041 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,243,145 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,803,101 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,323,013 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,005,386 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $21,716,705 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,797,715 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,606,308 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,520,740 | ExpenseAmt |
| Grant | $1,112,948 | GrantAmt |
| Revenue | $35,571 | RevenueAmt |
| Desc | THE COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF OHIO COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2024, THE COMMUNITY FOUNDATION AWARDED SEVERAL GRANTS TO LOCAL ORGANIZATIONS AND SCHOLARSHIPS TO AREA STUDENTS. THE ORGANIZATION ALSO RECEIVED GRANT FUNDING IN A PRIOR YEAR TO BEGIN THE EDUCATION CENTER OF RISING SUN (THE "EDUCATION CENTER"). THE EDUCATION CENTER CONTINUES TO BE FUNDED BY THE CITY OF RISING SUN AS WELL AS CLASS FEES AND CATERING INCOME. | Desc |
| Total Program Service Expenses | $1,520,740 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8124389401 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 INDUSTRIAL ACCESS DR | AddressLine1Txt |
| City | RISING SUN | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 470400170 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DEB CAPPEL | ||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LESLEE BUSH | ||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RILEY BOVARD | ||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RITA SCUDDER | ||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| TOM WORK | ||||||
| MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CLIFFORD THIES | ||||||
| PRESIDENT | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TINA BOVARD | ||||||
| VICE-PRESIDENT | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KATHY HUBER | ||||||
| SECRETARY | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JULIA JIMENEZ | ||||||
| TREASURER | 0.50 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JANE ANGST | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $58,033 | $0 | $2,716 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $58,033 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,716 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $582,619 | AllOtherContributionsAmt |
| Total Contributions | $582,619 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION CENTER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $25,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,967 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,967 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $811,777 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $53,397 | UnrelatedBusinessRevenueAmt |
| Exclusion | $758,380 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,686,888 | SecuritiesAmt |
| Other | $436,561 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,618,848 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,068,040 | SecuritiesAmt |
| Other | $436,561 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,504,601 | TotalRevenueColumnAmt |
| Exclusion | $1,504,601 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATIVE FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $9,604 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,604 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $9,604 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,934,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,571 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $53,397 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,262,981 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $912,365 | TotalAmt |
| Program Services | $912,365 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,583 | TotalAmt |
| Program Services | $200,583 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,749 | TotalAmt |
| Program Services | $9,742 | ProgramServicesAmt |
| Management And General | $36,117 | ManagementAndGeneralAmt |
| Fundraising | $14,890 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,450 | TotalAmt |
| Program Services | $38,041 | ProgramServicesAmt |
| Management And General | $23,681 | ManagementAndGeneralAmt |
| Fundraising | $2,728 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,200 | TotalAmt |
| Program Services | $1,222 | ProgramServicesAmt |
| Management And General | $1,528 | ManagementAndGeneralAmt |
| Fundraising | $450 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,853 | TotalAmt |
| Program Services | $648 | ProgramServicesAmt |
| Management And General | $556 | ManagementAndGeneralAmt |
| Fundraising | $649 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,315 | TotalAmt |
| Program Services | $6,225 | ProgramServicesAmt |
| Management And General | $7,794 | ManagementAndGeneralAmt |
| Fundraising | $2,296 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,235 | TotalAmt |
| Program Services | $179,235 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,763 | TotalAmt |
| Program Services | $20,567 | ProgramServicesAmt |
| Management And General | $17,629 | ManagementAndGeneralAmt |
| Fundraising | $20,567 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,834 | TotalAmt |
| Program Services | $734 | ProgramServicesAmt |
| Fundraising | $1,100 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,670 | TotalAmt |
| Program Services | $2,334 | ProgramServicesAmt |
| Management And General | $2,001 | ManagementAndGeneralAmt |
| Fundraising | $2,335 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,105 | TotalAmt |
| Program Services | $6,687 | ProgramServicesAmt |
| Management And General | $5,731 | ManagementAndGeneralAmt |
| Fundraising | $6,687 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,331 | TotalAmt |
| Program Services | $3,266 | ProgramServicesAmt |
| Management And General | $2,799 | ManagementAndGeneralAmt |
| Fundraising | $3,266 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152 | TotalAmt |
| Program Services | $69 | ProgramServicesAmt |
| Management And General | $15 | ManagementAndGeneralAmt |
| Fundraising | $68 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,234 | TotalAmt |
| Program Services | $5,682 | ProgramServicesAmt |
| Management And General | $4,870 | ManagementAndGeneralAmt |
| Fundraising | $5,682 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,326 | TotalAmt |
| Program Services | $2,414 | ProgramServicesAmt |
| Management And General | $3,021 | ManagementAndGeneralAmt |
| Fundraising | $891 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ECO15 PROGRAM EXPENSE | $115,058 | $115,058 | ||
| OTHER PROGRAM EXPENSE | $13,773 | $13,773 | ||
| DUES AND SUBSCRIPTIONS | $3,172 | $1,269 | $634 | $1,269 |
| REPAIRS/MAINTENANCE | $1,505 | $526 | $452 | $527 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $750 | TotalAmt |
| Program Services | $300 | ProgramServicesAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
| Fundraising | $300 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,691,423 | TotalAmt |
| Program Services | $1,520,740 | ProgramServicesAmt |
| Management And General | $106,978 | ManagementAndGeneralAmt |
| Fundraising | $63,705 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,466,462 | BOYAmt |
| EOY | $1,652,755 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $837,696 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $290,671 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $503,663 | BOYAmt |
| EOY | $547,025 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,832,976 | BOYAmt |
| EOY | $37,123,233 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,803,101 | BOYAmt |
| EOY | $39,323,013 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $865 | BOYAmt |
| EOY | $2,302 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,004,521 | BOYAmt |
| EOY | $21,714,403 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,005,386 | BOYAmt |
| EOY | $21,716,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,372,815 | BOYAmt |
| EOY | $2,683,176 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,424,900 | BOYAmt |
| EOY | $14,923,132 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,797,715 | BOYAmt |
| EOY | $17,606,308 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,803,101 | BOYAmt |
| EOY | $39,323,013 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,243,145 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,275,330 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$709,882 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $246,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $768,420 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $591,279 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $582,619 | CurrentTaxYearAmt |
| Total | $2,325,802 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $246,202 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $768,420 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $591,279 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $137,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $582,619 | CurrentTaxYearAmt |
| Total | $2,325,802 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $383,400 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,942,402 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $666,713 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,102,599 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $977,824 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,008,988 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,194,941 | CurrentTaxYearAmt |
| Total | $5,951,065 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$15,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$7,051 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,373 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,476 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,397 | CurrentTaxYearAmt |
| Total | $53,116 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,329,983 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $300,176 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.23320 | PublicSupportCY170Pct |
| Public Support PY170 | 0.32290 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | OHIO COUNTY COMMUNITY FOUNDATION, INC. ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TEST THE PUBLIC SUPPORT PERCENTAGES FOR OHIO COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2024 AND 2023 ARE 23.32% AND 32.29%, 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 2024. 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. | FactsAndCircumstancesTestTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 6 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $4,000 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $11,538 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $332,827 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $34,833,743 | BeginningYearBalanceAmt |
| Contributions | $242,499 | ContributionsAmt |
| Investment Earnings Or Losses | $3,308,191 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,222,514 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $57,798 | AdministrativeExpensesAmt |
| End Year Balance | $37,104,121 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,032,219 | BeginningYearBalanceAmt |
| Contributions | $93,977 | ContributionsAmt |
| Investment Earnings Or Losses | $4,286,002 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $246,109 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $332,346 | AdministrativeExpensesAmt |
| End Year Balance | $34,833,743 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $37,843,428 | BeginningYearBalanceAmt |
| Contributions | $322,557 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,318,415 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,472,886 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $342,465 | AdministrativeExpensesAmt |
| End Year Balance | $31,032,219 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $33,911,271 | BeginningYearBalanceAmt |
| Contributions | $456,025 | ContributionsAmt |
| Investment Earnings Or Losses | $5,165,871 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,331,535 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $358,204 | AdministrativeExpensesAmt |
| End Year Balance | $37,843,428 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,543,684 | BeginningYearBalanceAmt |
| Contributions | $207,530 | ContributionsAmt |
| Investment Earnings Or Losses | $4,066,903 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $608,653 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $298,193 | AdministrativeExpensesAmt |
| End Year Balance | $33,911,271 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.04000 | BoardDesignatedBalanceEOYPct |
| Term Endowment Balance EOY | 0.96000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $325,500 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $32,152 | OtherCostOrOtherBasisAmt |
| Book Value | $357,652 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $236,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $109,203 | DepreciationAmt |
| Book Value | $127,251 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $243,590 | OtherCostOrOtherBasisAmt |
| Depreciation | $181,468 | DepreciationAmt |
| Book Value | $62,122 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $547,025 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,784,329 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,275,330 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $402,210 | OtherRevenueAmt |
| Revenue Not Reported | $1,677,540 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,106,789 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $179,235 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,648,544 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,827,779 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,934,568 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $975,736 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $369,366 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $369,366 | ExpensesNotReportedAmt |
| Expenses Subtotal | $606,370 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $179,235 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $905,818 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,085,053 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,691,423 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2024 AND 2023, 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 369,366. REIMBURSMENTS 32,844. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SFAS #136 ADJUSTMENT 1,648,544. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ADMINISTRATIVE FEE EXPENSE 369,366. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SFAS #136 ADJUSTMENT 938,662. REIMBURSMENTS -32,844. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| CITY OF RISING SUN | ||||||||
| 200 N WALNUT STREET | RISING SUN | IN | 47040 | 356002063 | GOVERNMENTAL | $729,150 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| RISING SUNOHIO COUNTY COMMUNITY SCHOOL COPORATION | ||||||||
| 110 HENRIETTA STREET | RISING SUN | IN | 47040 | 351095771 | GOVERNMENTAL | $32,443 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| OHIO COUNTY PUBLIC LIBRARY | ||||||||
| 503 SECOND STREET | RISING SUN | IN | 47040 | 356002064 | GOVERNMENTAL | $20,743 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| RSOC SENIOR CITIZENS HOUSING INC | ||||||||
| 212 S POPLAR STREET | RISING SUN | IN | 47040 | 310933744 | 501(C)(3) | $13,000 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| OHIO COUNTY HISTORICAL SOCIETY | ||||||||
| 211 S WALNUT STREET | RISING SUN | IN | 47040 | 237078487 | 501(C)(3) | $10,675 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| RISING SUN VOLUNTEER FIRE DEPARTMENT | ||||||||
| 121 HIGH STREET | RISING SUN | IN | 47040 | 351758900 | 501(C)(3) | $10,326 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| ST ELIZABETH HEALTHCARE FOUNDATION | ||||||||
| 1 MEDICAL VILLAGE DRIVE | EDGEWOOD | KY | 41017 | 610445850 | 501(C)(3) | $10,000 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| OHIO COUNTY TOURISM INC | ||||||||
| 217 N HIGH STREET | RISING SUN | IN | 47040 | 842916107 | 501(C)(3) | $9,799 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| RISING SUN CHURCH OF CHRIST INC | ||||||||
| 430 FIFTH STREET | RISING SUN | IN | 47040 | 351573960 | 501(C)(3) | $9,100 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| OHIO COUNTY | ||||||||
| 413 MAIN STREET | RISING SUN | IN | 47040 | 356000181 | GOVERNMENTAL | $7,700 | $0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 93 | RecipientCnt |
| Cash Grant | $200,583 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 -709,882. |
| FORM 990, PART XII, LINE 2C | THE OVERSIGHT PROCESS AND THE SELECTION PROCESS WERE NOT CHANGED DURING THE YEAR. |
Comments