2012-05-10T15:39:09-05:00 2011-12-31 351178661 BLUE & CO LLC 106 COMMUNITY DR SEYMOUR IN 47274 990 2011-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 ROBERT CLEMONS 8129884882 2012-05-03 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2012-05-03 2011 2016-02-24 21:20:13Z ROBERT CLEMONS PO BOX 191 NASHVILLE IN 47448 2255928 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 467362 657408 0 0 -179231 114914 93530 17653 381661 789975 371851 345569 0 0 138493 119075 0 0 56325 172943 74245 683287 538889 -301626 251086 7418989 7484466 755186 735098 6663803 6749368 X TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 0 0 408796 345569 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: THERE WERE 38 APPLICATIONS WITH 31 SCHOLARSHIPS BEING AWARDED IN 2011 AND 2 NEW SCHOLARSHIP FUNDS WERE CREATED. THERE WERE 2 GRANT CYCLES IN 2011: 1.)IN THE COMPETITIVE CYCLE, THERE WERE 20 NON-PROFIT GRANT REQUESTS, 8 WERE FULLY GRANTED, 6 WERE PARTIALLY GRANTED, 8 FROM UNRESTRICTED FUNDS, 6 WERE AWARDED FROM FIELD OF INTEREST FUNDS. 2.)IN THE MATCHING CUMMINS GRANT CYCLE THERE WERE 10 NON-PROFITS GRANT REQUESTS, 6 WERE FULLY GRANTED, 4 WERE PARTIALLY GRANTED.SCHOLARSHIPS: THERE ARE CURRENTLY 34 BROWN COUNTY COMMUNITY FOUNDATION SCHOLARSHIPS AWARDED YEARLY. 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 (83 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. 408796 1 1 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 1 0 0 0 0 0 0 0 0 0 1 0 0 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 MICHAEL FULTON - CHAIR 2.00 X X 0 0 0 ROBERT CLEMONS- VICE CHAIR 2.00 X X 0 0 0 LINDA WELTY - SECRETARY 2.00 X X 0 0 0 BRENDA YOUNG 2.00 X 0 0 0 MICHAEL THOMPSON 2.00 X 0 0 0 KATHY ANDERSON 2.00 X 0 0 0 MARY BETH MOORE 2.00 X 0 0 0 LENORD LOGTERMAN 2.00 X 0 0 0 CAROLYN EMMERT 2.00 X 0 0 0 JENNY JOHNSON 2.00 X 0 0 0 BETTY ANN MOEBS 2.00 X 0 0 0 PATTY BARTELS 2.00 X 0 0 0 ROBERT KIRLIN 20.00 X 30000 0 0 30000 0 0 0 0 0 0 0 14614 642794 290000 657408 151212 151212 1422101 1458399 -36298 -36298 -36298 25207 7554 17653 17653 789975 0 0 132567 318959 318959 26610 26610 30000 12000 6000 12000 61285 24514 12257 24514 20806 8322 8323 4161 6984 2793 2794 1397 20415 20415 12651 5060 5061 2530 3440 1032 1032 1376 7684 2722 1536 3426 15377 2791 9795 2791 810 243 324 243 873 349 175 349 4794 240 4314 240 4776 1910 956 1910 MISCELLANEOUS 1027 412 202 413 REPAIRS AND MAINTENANCE 863 345 173 345 TRAINING 818 327 328 163 DUES AND SUBSCRIPTIONS 417 167 83 167 300 300 538889 408796 73768 56325 359688 678477 4008 458 333045 35505 12334 297540 6601198 6086429 0 441761 421562 7418989 7484466 79360 70623 666833 657249 8993 7226 755186 735098 X 199065 509709 6464738 6239659 6663803 6749368 7418989 7484466 X 251086 -165521 X X 0 1 1 X 0 X 460505 242933 700695 467362 657408 2528903 460505 242933 700695 467362 657408 2528903 311510 2217393 320196 151865 168585 166967 151212 958825 1756 9 1765 3489493 0.63540 0.54220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22 54764 16728 405450 1 1 0 1 6100473 326104 -92904 339273 23708 83678 5887014 5844101 311310 286369 230849 21897 88561 6100473 4889417 318248 1095397 187885 155831 115245 5844101 7489130 204996 -2394688 286663 35305 88053 4889417 1.00000 0 0 150000 150000 140000 1944 138056 43045 33561 9484 297540 INTEREST IN CRTS 301204 CSV OF LIFE INSURANCE 51150 INVESTMENT IN CHARITABLE REMAINDER 69208 421562 OBLIGATIONS UNDER CAPITAL LEASE 7226 7226 789975 538889 251086 -170494 4973 -165521 85565 688975 -170494 95769 -74725 763700 20415 5860 26275 789975 603410 100380 100380 503030 20415 15444 35859 538889 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. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011 AND 2010, 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 8 - OTHER ADJUSTMENTS: OTHER REVENUE ADJUSTMENTS -4,611. SFAS 136 ADJUSTMENT 9,584. TOTAL TO SCHEDULE D, PART XI, LINE 8: 4,973. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -6,177. SPECIAL EVENTS 7,554. CHANGE IN VALUE OF LIFE INSURANCE 1,566. ADMINISTRATIVE FEE REVENUE 92,826. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 5,860. PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS 7,554. ADMINISTRATIVE FEE EXPENSE 92,826. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 15,444. ANNUAL REPORT TO THE COMMUNITY 6765 6765 105 1508 974 ZIMMERMAN ROAST 8645 8645 1309 283 9797 9797 2762 613 25207 25207 105 5579 1870 7554 17653 1 BROWN COUNTY HUMANE SOCIETY INC 128 SOUTH STATE ROAD 135 NASHVILLE IN 47448 237276105 501(C )(3) 8500 CUMMINS MATCHING GRANT BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C )(3) 6265 2010 FUND PAYOUT CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 ADULT EDUCATION - BR 22749 2010 FUND PAYOUT HAMBLEN TOWNSHIP VOLUNTEER FIRE DEPT 4650 SWEETWATER TRAIL NINEVEH IN 46164 351461700 501(C )(3) 6000 CUMMINS MATCHING GRANT BROWN COUNTY HISTORICAL SOCIETY PO BOX 668 NASHVILLE IN 47447 356033422 501(C )(3) 28497 CLOSE PASS-THROUGH FUND; ROOFING REPAIRS SOUTH CENTRAL COMMUNITY ACTION PROGRAM PO BOX 730 NASHVILLE IN 47448 356050613 501(C )(3) 6250 A HAND UP (HEATING ASSISTANCE) BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 581285159 501(C )(3) 15000 CUMMINS MATCHING GRANT 7 SCHOLARSHIPS 31 26610 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. X 1 290000 APPRAISED VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE RECEIVED A COPY OF THE FORM 990. THEY REVIEW THE FORM. AT THE BOARD MEETING 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -170,494. OTHER REVENUE ADJUSTMENTS -4,611. SFAS 136 ADJUSTMENT 9,584. TOTAL TO FORM 990, PART XI, LINE 5: -165,521. REVIEW OF 990 PRIOR TO FILING FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE PROCESS OF REVIEWING THE 990 PRIOR TO FILING.