2014-09-04T16:40:41-05:00 2013-12-31 351178661 BLUE & CO LLC 106 COMMUNITY DR SEYMOUR IN 47274 990 2013-01-01 351934464 OWEN COUNTY COMMUNITY FOUNDATION OWEN 8128291725 PO BOX 503 SPENCER IN 47460 MARK ROGERS EXECUTIVE DIRECTOR 8128291725 2014-09-02 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2014-09-02 2013 2015-11-30 17:44:51Z MARK ROGERS PO BOX 503 SPENCER IN 47460 2015065 0 X WWW.OWENCOUNTYCF.ORG X 1994 IN OWEN COUNTY COMMUNITY FOUNDATION'S VISION IS TO BE WIDELY RECOGNIZED AS THE LEADING COMMUNITY RESOURCE TO PROMOTE PHILANTHROPY AND MATCH DONORS WITH NEEDS IN OWEN COUNTY. 15 15 3 50 0 0 171366 454286 0 0 156635 395551 1351 -70 329352 849767 120480 89036 0 0 94945 103744 0 0 91295 91103 96277 306528 289057 22824 560710 4391156 5290290 244702 183190 4146454 5107100 THE OWEN COUNTY COMMUNITY FOUNDATION IS COMMITTED TO HELP MAKE OUR COMMUNITIES BECOME BETTER PLACES TO GROW, WORK, AND LIVE. THE FOUNDATION ALSO MATCHES DONORS WITH NEEDS IN OWEN COUNTY. 0 0 154853 89036 1166 GRANTS AND SCHOLARSHIPS: ACHIEVEMENT OF THIS PROGRAM'S PURPOSE PROVIDES SUPPORT FOR ORGANIZATIONS PERFORMING CHARITABLE WORK IN OWEN COUNTY TO HELP MAKE OUR COMMUNITIES BECOME BETTER PLACES TO GROW, WORK AND LIVE AS WELL AS TO HELP THESE GROUPS REMAIN RELEVANT OVER TIME AND RESPONSIVE TO CHANGING CIRCUMSTANCES. SCHOLARSHIP GRANTS TO INDIVIDUALS HELP STUDENTS PURSUE THEIR ACADEMIC GOALS AND HELP RAISE THE LEVEL OF EDUCATIONAL ATTAINMENT IN OWEN COUNTY. 154853 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 10 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X MARK ROGERS 8128291725 PO BOX 503 SPENCER IN 47460 JOHN HACKWORTHY BOARD OF DIRECTORS 1.00 X 0 0 0 PHYLLIS TUCKER PRESIDENT 1.00 X X 0 0 0 TAD WILSON TREASURER 1.00 X X 0 0 0 GARY ARMSTRONG BOARD OF DIRECTORS 1.00 X 0 0 0 JOSHUA CLARK BOARD OF DIRECTORS 1.00 X 0 0 0 BOB LIVINGSTON VICE PRESIDENT 1.00 X X 0 0 0 STEVE MADER BOARD OF DIRECTORS 1.00 X 0 0 0 CONNIE NEIHART BOARD OF DIRECTORS 1.00 X 0 0 0 DORIS SCULLY SECRETARY 1.00 X X 0 0 0 J BRADLEY THURSTON MD BOARD OF DIRECTORS 1.00 X 0 0 0 SALLY VANCE BOARD OF DIRECTORS 1.00 X 0 0 0 MARGE NEUMEYER BOARD OF DIRECTORS 1.00 X 0 0 0 NANCY LORENZ BOARD OF DIRECTORS 1.00 X 0 0 0 BARBARA BONNESS BOARD OF DIRECTORS 1.00 X 0 0 0 DALE WALKER BOARD OF DIRECTORS 1.00 X 0 0 0 MARK E ROGERS EXECUTIVE DIRECTOR 40.00 X 53370 0 0 53370 0 0 0 0 0 0 0 20949 433337 454286 159785 159785 1397582 1161816 235766 235766 235766 2246 20949 3482 -1236 -1236 OTHER INCOME 900099 1166 1166 1166 849767 1166 0 394315 59626 59626 29410 29410 53370 12275 13343 27752 43035 9898 10759 22378 7339 1688 1835 3816 33005 33005 14638 11710 2928 11143 1114 10029 13850 2821 1249 9780 4800 1584 1584 1632 1494 673 149 672 2548 764 510 1274 1880 621 620 639 3210 1060 1091 1059 OTHER EVENTS 9022 9022 DUES AND SUBSCRIPTIONS 514 257 257 MISCELLANEOUS 173 57 59 57 289057 154853 42909 91295 638733 944903 270335 271969 36700 14100 37138 35102 3916 2036 3229596 3811238 211876 246044 4391156 5290290 2117 2545 70715 5830 42581 51426 129289 123389 244702 183190 X 348088 392377 3772366 4688723 26000 26000 4146454 5107100 4391156 5290290 X 560710 412284 -12348 X X 0 1 X 1 0 X 589970 339927 272557 171366 454286 1828106 589970 339927 272557 171366 454286 1828106 346444 1481662 89372 111788 146580 137809 159785 645334 1971 4503 2077 1370 1166 11087 2484527 0.59640 0.58970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7 112 47722 420536 62435 26601 214324 5064840 1 1 0 1 X 3750695 292126 767226 78004 78535 4653508 3481764 81503 363305 103295 72582 3750695 3508453 162883 14719 166035 38256 3481764 3256405 99250 290607 98346 39463 3508453 2817622 98989 403179 31263 32122 3256405 0.04000 0.01000 0.95000 0 0 37138 35102 2036 2036 CHARITABLE GIFT ANNUITIES 78563 LIABILITY UNDER CHARITABLE TRUST 44826 123389 X 1310728 412284 15600 79329 507213 803515 33005 13247 46252 849767 350082 15600 82832 98432 251650 33005 4402 37407 289057 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 OVERSEES AND DISTRIBUTES FROM THE FUND AND HAS ALL POWERS OF MODIFICATION AND REMOVAL SPECIFIED IN THE UNITED STATES TREASURY REGULATION. PART V, LINE 4: ENDOWMENT FUNDS ARE EITHER UNRESTRICTED TO USE AS DETERMINED BY THE BOARD OF DIRECTORS OR RESTRICTED BY THE PURPOSE OF THE FUND AGREEMENTS WHICH ESTABLISHED THEM. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY OCCF AND RECOGNIZE A TAX LIABILITY IF OCCF 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 OCCF, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013 AND 2012, 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. AS SUCH, OCCF IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, OCCF IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. OCCF 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 AGREEMENT -3,503. ADMINISTRATIVE FEES 79,350. SPECIAL EVENTS 3,482. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS 136 ADJUSTMENT 13,247. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 79,350. SPECIAL EVENTS 3,482. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS 136 ADJUSTMENT 4,402. JIM FULFORD GOLF OUTING 23195 20949 2246 1661 800 1021 23195 20949 2246 1661 800 1021 3482 -1236 1 AREA 10 AGENCY ON AGING 630 EDGEWOOD ELLETTSVILLE IN 47429 310955307 501(C)(3) 14730 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN COUNTY FAMILY YMCA 1111 W STATE HWY 46 SPENCER IN 47460 352017600 501(C)(3) 28790 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN VALLEY BAND & GUARD BOOSTERS PO BOX 4 SPENCER IN 47460 352148354 501(C)(3) 5000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 3 0 SCHOLARSHIPS 29 29410 SCHEDULE I, PART II GRANTEES COMPLETE AGREEMENT PRIOR TO RECEIVING CHECKS AND THEY SUBMIT A REPORT, ALONG WITH ACCOUNTING RECEIPTS, TO SUBSTANTIATE USE OF GRANT MONIES. SCHEDULE I, PART III SCHOLARSHIP RECIPIENTS ARE ALLOWED TO CHOOSE WHETHER THEY OR THE SCHOOL THEY WILL BE ATTENDING ARE TO RECEIVE THE SCHOLARSHIP MONIES. IF THE CHECK GOES TO THE SCHOOL, IT IS SENT WITH A FORM SHOWING STUDENT NAME AND SCHOOL ID AND HOW TO APPLY THE MONEY, WHETHER TO FULL OR PART OF THE YEAR. IF THE CHECK GOES TO THE STUDENT, THEY SUBMIT A REPORT, ALONG WITH ACCOUNTING AND RECEIPTS TO SUBSTANTIATE USE OF SCHOLARSHIP MONIES. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD APPROVES FINANCIAL STATEMENTS WHICH ARE USED TO PREPARE THE FORM 990. ONCE THE 990 IS RECEIVED, THE BOARD WILL REVIEW AND APPROVE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C IN JANUARY OF EACH YEAR, EACH BOARD MEMBER MUST UPDATE HIS/HER CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED BASED ON MARKET SALARIES FOR COMPARABLE MANAGEMENT/ADMINISTRATIVE POSITIONS, FINANCIAL INSTITUTIONS COMPENSATION SURVEY (CROWE-CHIZEK-INDIANA), AND COMMUNITY FOUNDATION STAFFING AND SALARY COMPARISONS (INDIANA GRANTMAKERS ALLIANCE). SUBSEQUENT ADJUSTMENTS ARE BASED ON INCUMBENT'S ANNUAL PERFORMANCE EVALUATION AND THE SOCIAL SECURITY ADMINISTRATION'S ANNUAL COST-OF-LIVING ADJUSTMENTS. ALL ISSUES RELATING TO EXECUTIVE DIRECTOR COMPENSATION ARE HANDLED BY THE INDEPENDENT BOARD OF DIRECTORS UNDER THE OWEN COUNTY COMMUNITY FOUNDATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 FORMS 1023 AND 990 ARE BOTH AVAILABLE IN OUR OFFICES FOR THE PUBLIC. OUR PUBLIC DISCLOSURE BINDER CONTAINS THE FOLLOWING: IRS DETERMINATION LETTER, FORM 1023, 3 MOST RECENT 990 FILINGS, MOST RECENTLY AUDITED FINANCIAL STATEMENTS, INVESTMENT INFORMATION DISCLOSURE, ANNUAL REPORTS OF OWEN COUNTY COMMUNITY FOUNDATION. OWEN COUNTY COMMUNITY FOUNDATION'S 990 CAN ALSO BE ACCESSED THROUGH GUIDESTAR. WE ARE UNAWARE OF ANY OTHER WEBSITES THAT MAKE OUR FORM 1023 OR FORM 990S AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT -3,503. SFAS 136 ADJUSTMENT -8,845. FORM 990, PART XII, LINE 2C THE PROCEDURES THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.