2013-09-04T16:13:06-05:00 2012-12-31 351178661 BLUE & CO LLC 106 COMMUNITY DR SEYMOUR IN 47274 990 2012-01-01 352038531 OHIO COUNTY COMMUNITY FOUNDATION INC OHIO 8124389401 P O BOX 170 591 SMART DRIVE RISING SUN IN 47040 PEGGY DICKSON 8124389401 2013-08-20 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2013-08-20 2012 2016-02-24 21:20:13Z PEGGY DICKSON P O BOX 170 591 SMART DRIVE RISING SUN IN 47040 15514783 0 X WWW.OCCFRISINGSUN.COM X 1998 IN PROVIDES STEWARDSHIP OF DONATED GIFTS, ADDRESSES COMMUNITY ISSUES AND MAKES GIFTS IN VARIOUS FIELDS. 9 9 6 35 0 0 262104 1317140 0 0 403380 1256305 25733 23512 691217 2596957 245338 248813 0 0 117511 120343 0 0 90876 317191 349666 680040 718822 11177 1878135 21039038 24719808 13776573 16564546 7262465 8155262 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. 0 0 562746 248813 23512 THE COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF OHIO COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2012, THE COMMUNITY FOUNDATION AWARDED SEVERAL GRANTS TO LOCAL ORGANIZATIONS AND SCHOLARSHIPS TO AREA STUDENTS. 562746 1 1 0 0 0 1 0 0 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X PEGGY DICKSON 8124389401 591 SMART DRIVE RISING SUN IN 470400170 HARLAN HOLT HOFFMAN 0.50 X X 0 0 0 DONALD KITTLE 0.50 X X 0 0 0 DONNA MOORE 0.50 X X 0 0 0 BARBARA RUXTON 0.50 X X 0 0 0 SUE ALWIN 0.50 X 0 0 0 APRIL HAUTMAN 0.50 X 0 0 0 STEVEN STEWART 0.50 X 0 0 0 SHERRY TIMMS 0.50 X 0 0 0 YVONNE WALTON 0.50 X 0 0 0 PEGGY DICKSON 40.00 X 55403 0 4523 55403 0 4523 0 0 0 0 0 1317140 1317140 717244 717244 13290115 166772 12917826 0 372289 166772 539061 539061 MISCELLANEOUS INCOME 900099 21360 21360 ADMINISTRATIVE FEES 900099 2152 2152 23512 2596957 23512 0 1256305 140005 140005 108808 108808 59926 17978 17978 23970 46536 13961 13961 18614 1864 559 559 746 12017 3605 3605 4807 78311 78311 19094 6683 5728 6683 10111 4044 6067 13287 4652 3985 4650 4200 1470 1260 1470 1420 639 142 639 1547 696 155 696 32226 11279 9668 11279 5800 2030 1740 2030 ECO15 PROGRAM EXPENSE 147343 147343 REPAIRS/MAINTENANCE 14452 5058 4336 5058 OTHER PROGRAM EXPENSE 11456 11456 MISCELLANEOUS EXPENSES 8467 3388 1693 3386 1952 781 390 781 718822 562746 65200 90876 100 100 1050695 1137294 800456 128054 451227 672402 19537016 22910012 21039038 24719808 4424 4456 226183 171554 13545966 16388536 13776573 16564546 X 955350 1057303 5981615 6772459 325500 325500 7262465 8155262 21039038 24719808 X 1878135 1857232 -2842570 X X 0 1 X 1 0 X 423751 1200715 332502 262104 1317140 3536212 423751 1200715 332502 262104 1317140 3536212 3536212 754180 771072 705324 558823 717244 3506643 2303 23512 25815 7068670 105490 0.50030 0.41900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7 7079 10035 216817 1 1 0 1 X 7097206 268874 948992 167213 322814 70719 7754326 7133484 439269 -205171 198565 71811 7097206 6149218 572487 656768 182883 62106 7133484 4552158 668564 1169845 188008 53341 6149218 5394061 822019 -1485559 121488 56875 4552158 0.08000 0.04000 0.88000 0 0 325500 325500 215174 2869 212305 259782 125185 134597 672402 X 1604027 1857232 216060 2073292 -469265 78311 2987911 3066222 2596957 711230 216060 216060 495170 78311 145341 223652 718822 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO PROVIDE FUNDS FOR CHARITABLE PURPOSES IN OHIO COUNTY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 AND 2011, 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 216,060. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 2,987,911. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 216,060. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 145,341. 1 RISING SUN OHIO COUNTY COMM SCHOOLS 110 S HENRIETTA ST RISING SUN IN 47040 351095771 GOVERNMENT 11504 COMMUNITY EDUCATIONAL ASSISTANCE DEARBORN CO PROSECUTORS OFFICE 215 W HIGH ST LAWRENCEBURG IN 47025 356000437 GOVERNMENT 12873 HUMAN SERVICES CITY OF RISING SUN PO BOX 172 RISING SUN IN 47040 356001176 GOVERNMENT 5950 COMMUNITY EDUCATIONAL ASSISTANCE OHIO COUNTY HISTORICAL SOCIETY 212 S WALNUT ST RISING SUN IN 47040 237078487 501(C)(3) 5500 CULTURAL AFFAIRS OHIO COUNTY PUBLIC LIBRARY 503 SECOND LIBRARY RISING SUN IN 47040 356002064 GOVERNMENT 7081 CULTURAL AFFAIRS RISING SUN CEMETERY ASSOCIATION 1219 NELSON ROAD RISING SUN IN 47040 350615450 501(C)(13) 5797 COMMUNITY DEVELOPMENT RISING SUN CHURCH OF CHRIST 430 5TH ST RISING SUN IN 47040 351573960 CHURCH 9200 HUMAN SERVICES RISING SUN MEDICAL CENTER 230 SIXTH ST RISING SUN IN 47040 352053194 501(C)(3) 15000 COMMUNITY HEALTHCARE SHINER PRIDE BAND BOOSTERS 436 S MULBERRY RISING SUN IN 47040 352132803 SCHOOL 5090 CULTURAL AFFAIRS 9 SCHOLARSHIPS 138 108808 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: 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. ALL GRANTEES ARE GIVEN A DISPOSABLE CAMERA AND ARE REQUIRED TO TAKE A PICTURE OF THEIR PROJECT AFTER 6 MONTHS. THIS PICTURE ALONG WITH A FINAL REPORT IS SUBMITTED TO THE FOUNDATION. 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. FORM 990, PART VI, SECTION B, LINE 11 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -2,842,570. OVERSIGHT AND SELECTION PROCESS FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND THE SELECTION PROCESS WERE NOT CHANGED DURING THE YEAR.