2023-04-26T07:44:24-05:00 2022-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2022-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 DWIGHT THOMPSON CHAIR 8129884882 2023-04-03 1 DWIGHT THOMPSON 999009999 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2023-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DWIGHT THOMPSON PO BOX 191 NASHVILLE IN 47448 4211731 0 X WWW.BROWNCOUNTYGIVES.ORG X 1993 IN TO ENRICH THE QUALITY OF LIFE OF THE PEOPLE OF BROWN COUNTY THROUGH PRIVATE PHILANTHROPY. 10 10 3 30 0 0 904643 2291920 0 13409 1168907 804324 12131 2937 2085681 3112590 782892 1776909 0 0 172026 201032 0 0 54202 142134 147421 1097052 2125362 988629 987228 17557791 15650548 1318941 1713272 16238850 13937276 X PROVIDES COMMUNITY-WIDE COLLABORATIVE LEADERSHIP THROUGH PHILANTHROPY, MOBILIZING PEOPLE AND RESOURCES TO MAKE A POSITIVE IMPACT. 0 0 1903974 1776909 13409 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 24 SCHOLARSHIPS AWARDED IN 2022 FOR A TOTAL OF $45,391. 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. RATING AND SCORE SHEETS ARE PROVIDED, AND ALL CRITERIA FOR EACH SCHOLARSHIP STRICTLY ADHERE TO ALL HR4 REQUIREMENTS.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. IN 2022 SEVERAL INDIANA ARTIST OR ARTS ORGANIZATION APPLICANTS APPLIED FOR FUNDING AND ALL RECEIVED SOME LEVEL OF FUNDING. THE BCCF AWARDED AN IMPACT GRANT TO BROWN COUNTY SCHOOLS FOR A SEVENTH YEAR TO FUND 25 PRE-K SCHOLARSHIPS. 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. 1903974 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 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 0 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 8129884882 PO BOX 191 NASHVILLE IN 47448 DEBBIE KELLEY TRUSTEE 2.00 X 0 0 0 KERRY RIDGE TRUSTEE 2.00 X 0 0 0 KIRSTIE TIERNAN TRUSTEE 2.00 X 0 0 0 PHIL MCKOWN TRUSTEE 2.00 X 0 0 0 TERRY NORMAN TRUSTEE 2.00 X 0 0 0 VICTOR BONGARD III TRUSTEE 2.00 X 0 0 0 DWIGHT THOMPSON CHAIR 5.00 X X 0 0 0 JAN MILLS VICE CHAIR 2.00 X X 0 0 0 BEVERLY TEACH TREASURER 4.00 X X 0 0 0 RACHEL PERRY SECRETARY 4.00 X X 0 0 0 MADDISON MILLER CEO 50.00 X 84991 0 2999 84991 0 2999 0 0 0 0 0 5556 27141 2259223 2291920 PROGRAM SERVICE REVENUE 900099 13409 13409 13409 487054 487054 1413605 1096335 317270 317270 317270 5743 2806 2937 2937 3112590 13409 0 807261 1731518 1731518 45391 45391 87990 24717 45222 18051 93737 26334 48188 19215 1778 498 907 373 17527 4908 8939 3680 49399 49399 23887 1194 20304 2389 4339 217 4122 10537 3242 4185 3110 13048 1584 11278 186 835 251 250 334 7817 3127 3908 782 16735 837 15898 2485 746 1739 MISCELLANEOUS 9798 1470 6368 1960 SPECIAL PROJECTS 8541 8541 2125362 1903974 167186 54202 303 303 222686 823705 580481 158379 438837 422102 16529899 14100373 366066 304065 17557791 15650548 1754 0 14679 14158 1239688 1650540 62820 48574 1318941 1713272 X 946703 1047285 15292147 12889991 16238850 13937276 17557791 15650548 X 987228 -2846129 -442673 X X 0 1 X 1 0 X 2227399 2095943 1052824 904643 2291920 8572729 2227399 2095943 1052824 904643 2291920 8572729 4745054 3827675 428236 431678 280819 564764 487054 2192551 61445 51657 10935 12158 5743 141938 10907218 13409 0.35090 0.40470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25 14865 27160 1035197 1 1 0 1 X 13646937 241304 -1668143 716086 244933 11259079 11538338 273149 2489340 431061 222829 13646937 10689091 133688 997473 99576 182338 11538338 8966255 566169 1817273 466269 194337 10689091 10280679 350612 -1203473 259878 4557 197128 8966255 1.00000 0 0 217000 217000 289989 97121 192868 73492 61258 12234 422102 LIABILITY UNDER CHARITABLE REMAINDER TRUST 48574 48574 X -994686 -2846129 248242 -2597887 1603201 49399 1459990 1509389 3112590 1306888 280063 280063 1026825 49399 1049138 1098537 2125362 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, 2022 AND 2021, 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 AND CRT -32,664. CHANGE IN VALUE OF LIFE INSURANCE 843. ADMINISTRATIVE FEE REVENUE 277,257. SPECIAL EVENTS 2,806. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 1,459,990. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 277,257. SPECIAL EVENTS 2,806. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 1,049,138. 1 BROWN COUNTY SCHOOLS PO BOX 38 NASHVILLE IN 47448 356004298 GOVERNMENTAL 328766 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 GOVERNMENTAL 83045 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 183 NASHVILLE IN 47448 356043895 501(C)(3) 50845 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 50353 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) 43979 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 581285159 501(C)(3) 39927 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY MUSIC CENTER PO BOX 35 NASHVILLE IN 47448 501(C)(3) 39107 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GALLERY PO BOX 443 NASHVILLE IN 47448 311000340 501(C)(3) 36559 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ACCESS BROWN COUNTY 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 31015 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WOMEN'S RESOURCE CENTER 272 TUCK-A-WAY RIDGE DRIVE NASHVILLE IN 47448 462677008 501(C)(3) 30000 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) 28629 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION JACKSON TOWNSHIP FIRE DEPT PO BOX 137 UNIONVILLE IN 47468 351920948 501(C)(3) 18807 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OAK RIDGE CEMETERY ASSOCIATION PO BOX 2073 NASHVILLE IN 47448 501(C)(3) 18299 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA ARTS COMMISSION 100 N SENATE AVENUE N505 INDIANAPOLIS IN 46204 GOVERNMENTAL 17291 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) 14182 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PLAYHOUSE MANAGEMENT INC PO BOX 2011 NASHVILLE IN 47448 452784362 501(C)(3) 13800 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SHERIFF'S DEPARTMENT PO BOX 95 NASHVILLE IN 47448 GOVERNMENTAL 12687 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) 10567 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WE CARE GANG INC PO BOX 1492 NASHVILLE IN 47448 760825861 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST PAUL LUTHERAN CHURCH 6045 EAST STATE STREET COLUMBUS IN 47201 501(C)(3) 9203 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA HERITAGE ARTS INC PO BOX 509 NASHVILLE IN 47448 351458179 501(C)(3) 8122 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FROM THE HEART PRODUCTIONS INC 1013 HARBOR BLVD OXNARD CA 93035 954445418 501(C)(3) 7340 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PUBLIC LIBRARY PO BOX 8 NASHVILLE IN 47448 356005114 GOVERNMENTAL 7066 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HISTORICAL SOCIETY INC PO BOX 668 NASHVILLE IN 47448 356033422 501(C)(3) 6951 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SYCAMORE LAND TRUST PO BOX 7801 BLOOMINGTON IN 47407 351830637 501(C)(3) 6514 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GUILD INC PO BOX 324 NASHVILLE IN 47448 351035674 501(C)(3) 5346 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 26 0 SCHOLARSHIPS 24 45391 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. 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 -410,852. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS AND CRT -32,664. CHANGE IN VALUE OF LIFE INSURANCE 843. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.