2026-05-12T10:11:10-05:00 2025-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2025-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 JOHN ELLIOTT CHAIR 8129884882 2026-05-05 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2026-05-05 2025 2025-03-06 01:10:19Z JOHN ELLIOTT PO BOX 191 NASHVILLE IN 47448 8649829 0 X WWW.BROWNCOUNTYGIVES.ORG X 1993 IN THE BROWN COUNTY COMMUNITY FOUNDATION INSPIRES CHARITABLE GIVING, BRINGS PEOPLE AND RESOURCES TOGETHER, AND FACILITATES INVESTMENT TO MEET THE GREATEST NEEDS OF OUR COUNTY. 12 12 6 33 0 0 2975524 2262681 23379 24656 4406609 1050868 0 0 7405512 3338205 2203771 1313586 0 0 221162 311351 0 0 151496 275773 202408 2700706 1827345 4704806 1510860 18956323 21983716 1140298 1245901 17816025 20737815 X THE BROWN COUNTY COMMUNITY FOUNDATION INSPIRES CHARITABLE GIVING, BRINGS PEOPLE AND RESOURCES TOGETHER, AND FACILITATES INVESTMENT TO MEET THE GREATEST NEEDS OF OUR COUNTY. 0 0 1460610 1249357 24656 THE 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. 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. 64229 64229 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. THERE WERE 45 SCHOLARSHIPS AWARDED IN 2025 FOR A TOTAL OF $64,229. THESE SCHOLARSHIPS PROVIDE FINANCIAL AID FOR DESERVING STUDENTS TO ATTEND AND/OR GRADUATE FROM A COLLEGE OR 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 IS FACILITATED BY THE BCCF DEVELOPMENT AND PROGRAM ASSISTANT AND BCCF SCHOLARSHIP COMMITTEE CHAIR WHERE APPLICATION BOOKLETS ARE DISTRIBUTED. UPON RECEIPT OF ALL APPLICATIONS, A BLIND PROCESS BEGINS WITH A BOARD APPROVED COMMITTEE. 1524839 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 1 0 0 0 0 0 0 0 0 1 2 0 6 1 0 0 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 1 1 1 1 0 IN X X THE ORGANIZATION 8129884882 209 N VAN BUREN ST NASHVILLE IN 47448 BILL WALTERS TRUSTEE 2.00 X 0 0 0 DAVID PHELPS TRUSTEE 1.00 X 0 0 0 DEBBIE KELLEY TRUSTEE 1.50 X 0 0 0 ERIKA ALBERT TRUSTEE 1.50 X 0 0 0 KERRY RIDGE TRUSTEE 2.00 X 0 0 0 KEVIN MCCRACKEN TRUSTEE 1.50 X 0 0 0 LINDA WELTY TRUSTEE 1.50 X 0 0 0 SHAELY KING TRUSTEE 2.00 X 0 0 0 JOHN ELLIOTT CHAIR 5.00 X X 0 0 0 SONIA SUNNY LEERKAMP VICE CHAIR 2.00 X X 0 0 0 VICTOR BONGARD III TREASURER 1.50 X X 0 0 0 RACHEL PERRY SECRETARY 2.00 X X 0 0 0 ALICE SUSEMICHEL CEO 50.00 X 86466 0 1735 86466 0 1735 0 0 0 0 0 2262681 206968 2262681 PROGRAM SERVICE REVENUE 900099 24656 24656 24656 871113 871113 5491379 5311624 179755 179755 179755 3338205 24656 0 1050868 1249357 1249357 64229 64229 88201 26210 28079 33912 194611 57781 61909 74921 6103 1892 2014 2197 22436 6955 7404 8077 50410 50410 22004 2200 17604 2200 1595 1595 12556 4143 4187 4226 23221 7895 7663 7663 15508 3722 5428 6358 2361 779 803 779 1362 449 464 449 12454 2989 4359 5106 5174 958 2766 1450 SPECIAL PROJECTS 39276 39276 MISCELLANEOUS 12829 1936 8330 2563 ANNUAL MEETING EXPENSES 3658 3658 1827345 1524839 151010 151496 738909 1858828 3233 627893 195896 432779 431997 17596378 19447513 188257 242145 18956323 21983716 17199 20060 1123099 1225841 1140298 1245901 X 1192509 1404676 16623516 19333139 17816025 20737815 18956323 21983716 X 1510860 1459784 -48854 X X 0 1 X 1 0 X 904643 2291920 1479773 2975524 2262681 9914541 904643 2291920 1479773 2975524 2262681 9914541 5876540 4038001 564764 487054 474356 533101 871113 2930388 12158 5743 17901 12862830 83103 0.31390 0.31970 X BROWN COUNTY COMMUNITY FOUNDATION, INC. ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TEST THE PUBLIC SUPPORT PERCENTAGES FOR THE BROWN COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2025 AND 2024 ARE 31.39% AND 31.97%, 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 2025. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29 66261 307690 3727196 1 1 0 1 X 14083304 926468 2775945 710700 308580 16766437 12685472 336656 2027934 674177 292581 14083304 11259079 298752 1875455 482490 265324 12685472 13646937 241304 -1668143 716086 244933 11259079 11538338 273149 2489340 431061 222829 13646937 1.00000 0 0 217000 217000 338560 123563 214997 72333 72333 0 431997 X 4950806 1459784 362885 1822669 3128137 47162 162906 210068 3338205 2029016 308997 308997 1720019 47162 60164 107326 1827345 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: 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, 2025 AND 2024, 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 53,888. ADMINISTRATIVE FEE REVENUE 308,997. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 162,906. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 308,997. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 60,164. 1 BROWN COUNTY ART GALLERY PO BOX 443 NASHVILLE IN 47448 311000340 501(C)(3) 278297 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SCHOOLS PO BOX 38 NASHVILLE IN 47448 356004298 GOVERNMENTAL 162326 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MOTHER'S CUPBOARD COMMUNITY KITCHEN INC PO BOX 825 NASHVILLE IN 47448 201293561 501(C)(3) 90357 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 501(C)(3) 71820 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 70910 0 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) 41087 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 621423488 501(C)(3) 36800 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CENTERSTONE OF INDIANA 1156 OLD STATE ROAD 46 NASHVILLE IN 47448 351147323 501(C)(3) 36079 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY GOVERNMENT PO BOX 37 NASHVILLE IN 47448 GOVERNMENTAL 27500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ACCESS BROWN COUNTY 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 27322 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION READY TO READ PO BOX 772 NASHVILLE IN 47448 881880455 501(C)(3) 26000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 183 NASHVILLE IN 47448 356043895 501(C)(3) 25730 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRUITDALE VOLUNTEER FIRE DEPARTMENTINC 5200 NORTH STATE ROAD 135 MORGANTOWN IN 46160 356042256 501(C)(3) 21540 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WE CARE GANG INC PO BOX 1492 NASHVILLE IN 47448 760825861 501(C)(3) 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION TOWN OF NASHVILLE PO BOX 446 NASHVILLE IN 47448 356006421 GOVERNMENTAL 19500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OAK RIDGE CEMETERY ASSOCIATION PO BOX 2073 NASHVILLE IN 47448 311111674 501(C)(3) 16600 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE POLICE DEPARTMENT 25 ARTIST DRIVE NASHVILLE IN 47448 351965404 501(C)(3) 14000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOCIETY OF ST VINCENT DE PAUL OF BROWN COUNTY PO BOX 577 NASHVILLE IN 47448 135562362 501(C)(3) 13690 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 501(C)(3) 12584 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY 4-H COUNCIL INC PO BOX 7 NASHVILLE IN 47448 352005725 501(C)(3) 11720 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY CLOSET PO BOX 44 NASHVILLE IN 47448 351334940 501(C)(3) 10045 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MIDWEST EQUINE TRAIL FOUNDATION 3158 E COUNTY ROAD 200 S DILLSBORO IN 47018 464384251 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SHERIFF'S DEPARTMENT PO BOX 95 NASHVILLE IN 47448 GOVERNMENTAL 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GOD'S GRACE 602 STATE ROAD 135 NORTH NASHVILLE IN 47448 832009784 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RIVERSONG MUSIC INC PO BOX 1515 NASHVILLE IN 47448 820700226 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GUILD INC PO BOX 324 NASHVILLE IN 47448 351035674 501(C)(3) 9973 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA HERITAGE ARTS INC PO BOX 509 NASHVILLE IN 47448 351458179 501(C)(3) 8800 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SOLID WASTE MANAGEMENT DISTRICT PO BOX 353 NASHVILLE IN 47448 GOVERNMENTAL 8750 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HIGH SCHOOL PO BOX 68 NASHVILLE IN 47448 356004298 GOVERNMENTAL 8590 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST PAUL LUTHERAN CHURCH 6045 EAST STATE STREET COLUMBUS IN 47201 351163145 501(C)(3) 8360 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PLAYHOUSE MANAGEMENT INC PO BOX 2011 NASHVILLE IN 47448 452784362 501(C)(3) 6360 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PUBLIC LIBRARY PO BOX 8 NASHVILLE IN 47448 356005114 501(C)(3) 6350 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SYCAMORE LAND TRUST PO BOX 7801 BLOOMINGTON IN 47407 351830637 501(C)(3) 5910 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PARKS AND RECREATION 902 DEER RUN LANE NASHVILLE IN 47448 356000129 501(C)(3) 5900 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE UNITED METHODIST CHURCH PO BOX 518 NASHVILLE IN 47448 382195744 501(C)(3) 5830 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY WEEKEND BACKPACKS PO BOX 160 NASHVILLE IN 47448 474391013 501(C)(3) 5552 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HOOSIER ORIGINAL MUSIC ASSOCIATION 1310 E PRAIRIE DRIVE BLOOMINGTON IN 47408 932477841 501(C)(3) 5500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 37 0 SCHOLARSHIPS 45 64229 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, WHEN APPLICABLE. X 1 170557 FMV X GRAIN 1 36411 0 1 1 PART I, LINE 32B: THE ORGANIZATION HIRES OR USES THIRD PARTIES TO PROCESS AND SELL NONCASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE RECEIVED A COPY OF THE FORM 990. THEY REVIEW THE FORM IN ITS ENTIRETY. THEN THE 990 IS SENT TO THE BOARD FOR REVIEW PRIOR TO THE MEETING. AT THE MEETING, THE FORM 990 IS DISCUSSED. THE BOARD OF TRUSTEES 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 THE BOARD OF TRUSTEES ESTABLISHED A COMMITTEE 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, THROUGH THE BCCF WEBSITE AND ANNOUNCEMENTS IN THE LOCAL NEWSPAPER. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT -102,742. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 53,888. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.