2014-04-11T20:10:29-05:00 2013-12-31 351178661 BLUE & CO LLC 106 COMMUNITY DR SEYMOUR IN 47274 990 2013-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 MICHAEL LAROS OFFICER 8129884882 2014-03-31 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2014-03-31 2013 2015-11-30 17:44:51Z MICHAEL LAROS PO BOX 191 NASHVILLE IN 47448 6622853 0 X WWW.BCCFIN.ORG X 1995 IN TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 12 12 5 12 0 0 1040849 572566 150 0 -437285 387648 15000 -5262 618714 954952 565256 623365 0 0 112648 147596 0 0 65489 91239 92928 769143 863889 -150429 91063 8455132 9345547 793053 855181 7662079 8490366 X TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 0 0 726794 623365 OBJECTIVES: 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. 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.ACCOMPLISHMENTS: IN THE COMPETITIVE GRANT CYCLE, THERE WERE 27 NON-PROFIT GRANT REQUESTS, 13 WERE GRANTED. IN THE MATCHING CUMMINS GRANT CYCLE THERE WERE 8 NON-PROFIT REQUESTS, 6 WERE FULLY GRANTED. THERE WERE OVER 100 ATTENDEES REPRESENTING 60 NON-PROFIT ORGANIZATIONS AT THE MANDATORY GRANTS MEETING.SCHOLARSHIPS: THERE WERE 33 APPLICATIONS WITH 20 SCHOLARSHIPS BEING AWARDED IN 2013 FOR A TOTAL DOLLAR AMOUNT OF $27,105. THE PURPOSE OF THE BCCF SCHOLARSHIP PROGRAM IS TO PROVIDE FINANCIAL AID FOR DESERVING STUDENTS TO ATTEND AND/OR GRADUATE FROM A COLLEGE, 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 (90 ATTENDEES) IS FACILITATED BY THE BCCF CEO 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.GRANTS: 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. 726794 1 1 0 0 0 1 0 0 1 1 1 0 0 1 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 6 0 1 5 1 0 0 0 0 0 0 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 0 1 1 1 0 IN X X THE ORGANIZATION 8129884882 PO BOX 191 NASHVILLE IN 47448 BERT CLEMONS SECRETARY 2.00 X X 0 0 0 DR MARY BETH MOORE CHAIR 2.00 X X 0 0 0 ROBERT ANDREW TRUSTEE 2.00 X 0 0 0 SHIRLEY BOARDMAN TRUSTEE 2.00 X 0 0 0 TERRY NORMAN TRUSTEE 2.00 X 0 0 0 MICHAEL LAROS TRUSTEE 2.00 X 0 0 0 TIMOTHY BURKE VICE CHAIR 2.00 X X 0 0 0 JACK WINN TRUSTEE 2.00 X 0 0 0 RICHARD RHYANT TRUSTEE 2.00 X 0 0 0 JOAN WRIGHT TRUSTEE 2.00 X 0 0 0 MARK LINDENLAUB TRUSTEE 2.00 X 0 0 0 KAREN AVERY TRUSTEE 2.00 X 0 0 0 LARRY PEJEAU CEO 40.00 X 50004 0 10905 50004 0 10905 0 0 0 0 0 13930 558636 572566 133218 133218 5675362 225000 5420932 225000 254430 0 254430 254430 16707 21969 -5262 -5262 954952 0 0 382386 596260 596260 27105 27105 60910 24364 14363 22183 60585 24234 12117 24234 17640 7056 7056 3528 8461 3384 3385 1692 28687 28687 13266 5306 5307 2653 1905 572 571 762 5729 1904 1144 2681 23768 2035 19698 2035 2367 710 947 710 831 332 333 166 4876 244 4388 244 6258 2503 1252 2503 MISCELLANEOUS 5241 2098 1045 2098 863889 726794 71606 65489 35830 19745 1532152 939731 39817 35417 290330 4400 6133164 7893334 463656 488337 8455132 9345547 72113 76500 715679 775604 5261 3077 793053 855181 X 518915 296310 7143164 8194056 7662079 8490366 8455132 9345547 X 91063 783112 -45888 X X 0 1 X 1 0 X 700695 467362 657408 1040849 572566 3438880 700695 467362 657408 1040849 572566 3438880 1095471 2343409 168585 166967 151212 108283 133218 728265 9 9 4167154 0.56240 0.56630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20 76060 19261 547097 1 1 0 1 X 6749917 444056 1001545 271048 115625 7808845 5887014 1027228 523017 565256 31176 90910 6749917 6100473 326104 -92904 339273 23708 83678 5887014 5844101 311310 286369 230849 21897 88561 6100473 4889417 318248 1095397 187885 155831 115245 5844101 0 0 39817 35417 4400 4400 INTEREST IN CRTS 355224 CSV OF LIFE INSURANCE 54098 INVESTMENT IN CHARITABLE REMAINDER 79015 488337 OBLIGATIONS UNDER CAPITAL LEASE 3077 3077 X 1751251 783112 160822 943934 807317 28687 118948 147635 954952 922964 146785 146785 776179 28687 59023 87710 863889 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, 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 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 12,568. SPECIAL EVENTS 21,969. CHANGE IN VALUE OF LIFE INSURANCE 1,469. ADMINISTRATIVE FEE REVENUE 124,816. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 118,948. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 21,969. ADMINISTRATIVE FEE EXPENSE 124,816. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 59,023. PLAY-SPECIAL EVENT 16707 16707 21969 2 16707 16707 21969 21969 -5262 1 BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C )(3) 15913 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY GARDEN CLUB PO BOX 183 NASHVILLE IN 47448 351593927 501(C)(3) 6346 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 581285159 501(C )(3) 9962 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HISTORICAL SOCIETY PO BOX 668 NASHVILLE IN 47448 356033422 501(C )(3) 124382 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HUMANE SOCIETY INC 128 SOUTH STATE ROAD 135 NASHVILLE IN 47448 237276105 501(C )(3) 9960 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY LITERACY COALITION PO BOX 757 NASHVILLE IN 47448 352039436 501(C )(3) 13746 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PLAYHOUSE MANAGEMENT INC PO BOX 2011 NASHVILLE IN 47448 452784362 501(C )(3) 69586 56054 BOOK PARTIAL DONATION OF LAND AND BUILDING AT COST TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SCHOOL CORP PO BOX 38 NASHVILLE IN 47448 356004298 EDUCATION 6267 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SHERIFF'S RESERVE PO BOX 95 NASHVILLE IN 47448 356004298 501(C)(3) 9013 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 183 NASHVILLE IN 47448 356043895 501(C )(3) 5564 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 501(C )(3) 70979 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DANCE KALEIDOSCOPE INC 4603 CLARENDON ROAD SUITE 32 INDIANAPOLIS IN 46208 310896177 501(C )(3) 7817 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BC PLAYHOUSE EXPERIENCE TECHNOLOGY LLC 2727 N WALNUT STREET BLOOMINGTON IN 47404 452784362 501(C )(3) 65000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HAMBLEN TOWNSHIP VOLUNTEER FIRE DEPT 4650 SWEETWATER TRAIL NINEVEH IN 46164 351461700 501(C )(3) 6746 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA UNIVERSITY 601 EAST KIRKWOOD AVENUE BLOOMINGTON IN 47405 356001673 501(C )(3) 10115 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANAPOLIS OPERA SOCIETY INC 250 E 38TH STREET INDIANAPOLIS IN 46205 351405179 501(C )(3) 8173 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION JACKSON TOWNSHIP FIRE DEPT PO BOX 610 NASHVILLE IN 47448 351920948 501(C )(3) 5909 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MOTHER'S CUPBOARD COMMUNITY KITCHEN PO BOX 825 NASHVILLE IN 47448 201293561 501(C )(3) 5879 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY AUDITORS OFFICE PO BOX 37 NASHVILLE IN 47448 356000129 GOVERNMENT 14722 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SALT CREEK TRAILBC AUDITOR 4457 TULEY TRACE NASHVILLE IN 47448 356000129 501(C )(3) 5422 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 20 SCHOLARSHIPS 20 27105 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 11 THE FINANCE COMMITTEE RECEIVED A COPY OF THE FORM 990. THEY REVIEW THE FORM IN ITS ENTIRELTY. 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 AND ANNOUNCEMENTS IN THE LOCAL NEWSPAPER. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT -59,925. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 12,568. CHANGE IN VALUE OF LIFE INSURANCE 1,469. FORM 990, PART XII. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.