2023-11-13T14:37:31-06:00 2022-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2022-01-01 340907558 THE VAN WERT COUNTY FOUNDATION VANW 4192381743 138 E MAIN ST VAN WERT OH 45891 SETH BAKER CEO 4192381743 2023-11-13 1 SETH BAKER 999009999 0 ANGELA N CRAWFORD CPA P00573197 8125228416 2023-11-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SETH BAKER 138 E MAIN ST VAN WERT OH 45891 20375049 0 X WWW.VANWERTCOUNTYFOUNDATION.ORG X 1925 OH THE MISSION IS TO RECEIVE AND INVEST CONTRIBUTIONS TO FURTHER THE MENTAL, MORAL, INTELLECTUAL OR PHYSICAL WELFARE AND ADVANCEMENT OF CITIZENS OF VAN WERT COUNTY, OHIO AND SUCH OTHER AREAS AS DIRECTED BY A DONOR. THE VAN WERT COUNTY FOUNDATION TRANSFORMS QUALITY OF LIFE BY SUPPORTING PURPOSEFUL ENDOWMENTS, INSPIRING COLLECTIVE GROWTH, AND BUILDING INITIATIVES FOR THE FUTURE. 15 15 15 15 0 0 2104992 2204452 0 0 2478826 842341 659788 1256382 5243606 4303175 4449810 3350966 0 0 488711 616211 0 0 0 449496 416920 5388017 4384097 -144411 -80922 84063134 72768008 2978105 2312063 81085029 70455945 X THE MISSION IS TO RECEIVE AND INVEST CONTRIBUTIONS TO FURTHER THE MENTAL, MORAL, INTELLECTUAL OR PHYSICAL WELFARE AND ADVANCEMENT OF CITIZENS OF VAN WERT COUNTY, OHIO AND SUCH OTHER AREAS AS DIRECTED BY A DONOR. THE VAN WERT COUNTY FOUNDATION TRANSFORMS QUALITY OF LIFE BY SUPPORTING PURPOSEFUL ENDOWMENTS, INSPIRING COLLECTIVE GROWTH, AND BUILDING INITIATIVES FOR THE FUTURE. 1 0 2566076 2229467 ALLOCATIONS TO CHARITABLE ORGANIZATIONS AND TO GOVERNMENTAL UNITS TO FURTHER THE MENTAL, MORAL, INTELLECTUAL OR PHYSICAL WELFARE AND ADVANCEMENT OF CITIZENS OF VAN WERT COUNTY, OHIO AND SUCH OTHER AREAS AS DIRECTED BY THE DONOR. 852494 852494 SCHOLARSHIPS PROVIDED TO INDIVIDUALS IN VAN WERT, PAULDING, AND OTHER COUNTIES IN OHIO WHERE THE FOUNDATION HAS SIGNIFICANT INVOLVEMENT MONITORING QUALIFICATIONS. 289961 269005 THE FOUNDATION PROMOTES THE ARTS THROUGH THE SUPPORT OF THE VAN WERT AREA PERFORMING ARTS FOUNDATION WHICH BRINGS PERFORMING ARTS ENTERTAINMENT TO VAN WERT COUNTY AT MULTIPLE VENUES AND ALSO THROUGH POWERING THE SUMMER MUSIC SERIES IN FOUNTAIN PARK IN DOWNTOWN VAN WERT. THE ARTS ARE ALSO PROMOTED BY THE FOUNDATION'S SUPPORT OF THE WASSENBERG ART CENTER, A NOT FOR PROFIT COMMUNITY ART CENTER. 3708531 1 1 0 0 0 1 0 1 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 0 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X THE ORGANIZATION 4192381743 138 E MAIN ST VAN WERT OH 45891 GARY CLAY BOARD CHAIR 1.00 X X 0 0 0 BRIAN RENNER VICE PRESIDENT 1.00 X X 0 0 0 MARK WHITE BOARD SECRETARY 1.00 X X 0 0 0 TOM BURENGA TRUSTEE 1.00 X 0 0 0 ANDY CZAJKOWSKI TRUSTEE 1.00 X 0 0 0 LARRY GREVE TRUSTEE 1.00 X 0 0 0 CINDY HURLESS TRUSTEE 1.00 X 0 0 0 CHARLES KOCH TRUSTEE 1.00 X 0 0 0 THAD LICHTENSTEIGER TRUSTEE 1.00 X 0 0 0 RANDY MYERS TRUSTEE 1.00 X 0 0 0 BILL PURMORT TRUSTEE 1.00 X 0 0 0 TIM STOLLER TRUSTEE 1.00 X 0 0 0 GARY TAYLOR TRUSTEE 1.00 X 0 0 0 TOM TURNWALD TRUSTEE 1.00 X 0 0 0 EVA YARGER TRUSTEE 1.00 X 0 0 0 SETH BAKER CEO 40.00 X 122212 0 10252 MICHAEL HOLLIDAY CFO 20.00 X 27500 0 0 149712 0 10252 1 0 0 0 ALEXANDER & BEBOUT 10098 LINCOLN HIGHWAY VAN WERT OH 45891 CONSTRUCTION SERVICES 995408 PLATTE ARCHITECTS AND DESIGN 1810 CAMPBELL ALLEY SUITE 300 CINCINNATI OH 45202 ARCHITECTURAL SERVICES 698018 2 25891 2178561 3146 2204452 1039612 1039612 1559190 708392 850798 850798 850798 2882362 12283849 2844540 12518942 37822 -235093 -197271 -197271 DEVELOPMENT FEE 900099 402493 402493 MISCELLANEOUS 900099 3091 3091 405584 4303175 0 0 2098723 2498472 2498472 852494 852494 159964 39739 120225 360804 39808 320996 15690 4399 11291 42234 9544 32690 37519 10519 27000 503 503 39850 39850 14913 14913 30358 17395 12963 13725 13725 15890 4767 11123 36874 11062 25812 133955 120559 13396 1098 1098 273 273 96484 81658 14826 11706 11706 HOSPITALITY/MEALS 9173 3917 5256 DUES AND SUBSCRIPTIONS 7142 7142 MISCELLANEOUS 4776 4776 LICENSES/FEES/PERMITS 200 200 4384097 3708531 675566 0 6593 866235 99853 131293 682064 142431 1824715 267379 749882 82018 133770 13513476 1835361 12775144 11678115 65581429 45977451 4540808 11236270 27846 27846 84063134 72768008 166851 200100 216108 4164 8842 606244 579506 1988902 1519451 2978105 2312063 X 2662738 2930794 78422291 67525151 81085029 70455945 84063134 72768008 X -80922 -10043781 -504381 X X 0 1 X 1 0 X 1332070 1474953 2502781 2104992 2204452 9619248 1332070 1474953 2502781 2104992 2204452 9619248 1108564 8510684 1770320 2145775 2238601 2630648 2598802 11384146 8217 1303 405584 415104 21418498 0.39740 0.38800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 55 1365659 1638447 615755 1 1 27846 X 0 1 4091047 -126194 930659 3034194 0 77522483 3613398 -9104627 5820227 691270 65519757 71138002 2349139 6804133 2143294 625497 77522483 63798679 2195834 8604206 2901807 558910 71138002 56848023 974905 10895982 2541241 1845302 533688 63798679 61770910 668398 -2515271 2556412 69340 450262 56848023 1.00000 0 0 4335174 457664 4792838 4477175 2372144 1766226 5083093 121559 69135 52424 1749760 1749760 11678115 CHARITABLE TRUSTS 3034194 C CSV LIFE INSURANCE 407058 C INVESTMENTS AT EQUITY 7795018 C 11236270 CHARITABLE TRUST LIABILITIES 1519451 1519451 X PART III, LINE 4: SCULPTURES ON THE WASSENBERG ART CENTER PROPERTY FOR THE ENJOYMENT OF THE GENERAL PUBLIC. PART IV, LINE 1B: THE FOUNDATION IS THE TRUSTEE FOR CHARITABLE REMAINDER TRUSTS. THE FOUNDATION HAS A SIGNIFICANT REMAINDER INTEREST IN EACH OF THE CHARITABLE REMAINDER TRUSTS. EACH CHARITABLE REMAINDER TRUST FILES ITS OWN FEDERAL TAX RETURN. PART V, LINE 4: ENDOWMENT FUNDS ARE INVESTED SO THAT THE INCOME CAN BE USED TO FURTHER THE MENTAL, MORAL, INTELLECTUAL OR PHYSICAL WELFARE AND ADVANCEMENT OF CITIZENS OF VAN WERT COUNTY, OHIO AND SUCH OTHER AREAS AS DIRECTED BY DONORS. PART X, LINE 2: FOOTNOTE IN THE CONSOLIDATED FINANCIAL STATEMENTS: 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. 1 BRUMBACK LIBRARY 215 W MAIN ST VAN WERT OH 45891 341682720 GOVT 32231 0 OPERATING GRANT BUSINESS DEVELOPMENT CORPORATION 685 FOX RD SUITE 101 VAN WERT OH 45891 260292725 501(C)(3) 112891 0 OPERATING GRANT CAREER CONNECTIONS OF VAN WERT COUNTY PO BOX 244 VAN WERT OH 45891 870818062 6000 0 OPERATING GRANT CITY OF VAN WERT 515 E MAIN ST VAN WERT OH 45891 341521028 GOVT 16493 0 OPERATING GRANT CRESTVIEW HERITAGE BOARD 9193 LINCOLN HIGHWAY VAN WERT OH 45891 320078882 501(C)(3) 5361 0 RELIGIOUS EDUCATION CULVER MILITARY ACADEMY 1300 ACADEMY RD 153 CULVER IN 46511 350868071 501(C)(3) 38395 0 SCHOLARSHIPS FIRST PRESBYTERIAN CHURCH 110 W CRAWFORD ST VAN WERT OH 45891 341081404 501(C)(3) 169535 0 OPERATING GRANT FIRST UNITED METHODIST CHURCH 113 W CENTRAL AVE VAN WERT OH 45891 344451869 501(C)(3) 8732 0 OPERATING GRANT FRANKLIN PARK FUND 138 E MAIN ST VAN WERT OH 45891 340907558 GOVT 74500 0 OPERATING GRANT HIESTAND WOODS OPERATING FUND 138 E MAIN ST VAN WERT OH 45891 340907558 GOVT 194369 0 OPERATING GRANT HUNTINGTON DISEASE SOCIETY OF AMERICA 505 EIGHTH AVE SUITE 902 NEW YORK NY 10018 133349872 501(C)(3) 5432 0 OPERATING GRANT MAIN STREET VAN WERT INC 136 E MAIN STREET VAN WERT OH 45891 341930501 GOVT 27000 0 OPERATING GRANT LIFEWISE ACADEMY PO BOX 702 VAN WERT OH 45891 454002535 501(C)(3) 16147 0 RELIGIOUS EDUCATION LINCOLNVIEW BIBLE BOARD 10125 OLD TILE FACTORY RD VAN WERT OH 45891 271719706 501(C)(3) 5361 0 RELIGIOUS EDUCATION MERCER RESIDENTIAL SERVICES INC 420 SUGAR ST CELINA OH 45891 341241571 GOVT 19626 0 OPERATING GRANT NEW HORIZONS COMMUNITY CHURCH 833 S MAIN ST ROCKFORD OH 45882 341189233 501(C)(3) 25000 0 OPERATING GRANT OHIO CITY VOLUNTEER FIRE DEPARTMENT & EMS PO BOX 246 OHIO CITY OH 45874 346401003 GOVT 11596 0 OPERATING GRANT PERFORMING ARTS OPERATING FUND 10700 ST RTE 118 VAN WERT OH 45891 870753478 501(C)(3) 252177 0 OPERATING GRANT PHILANTHROPY OHIO 500 SOUTH FRONT ST COLUMBUS OH 43215 311111842 501(C)(3) 8900 0 OPERATING GRANT PLC HEALTH CLINIC 215 N MARKET ST VAN WERT OH 45891 341899576 501(C)(3) 15000 0 OPERATING GRANT SIGMA CHI FOUNDATION 1714 HINMAN AVE EVANSTON IL 60201 362208386 501(C)(3) 19198 0 OPERATING GRANT THE VAN WERT AREA PERFORMING ARTS FOUNDATION 138 E MAIN ST VAN WERT OH 45891 870753478 501(C)(3) 269005 0 OPERATING GRANT TRINITY UNITED METHODIST CHURCH 220 SOUTH WALNUT ST VAN WERT OH 45891 341081404 501(C)(3) 34477 0 SCHOLARSHIPS VAN WERT CITY SCHOOLS 10708 ST RTE 118 VAN WERT OH 45891 346401505 GOVT 84697 0 OPERATING GRANT VAN WERT CIVIC THEATRE INC 118 S RACE STREET VAN WERT OH 45891 237029149 501(C)(3) 20000 0 OPERATING GRANT VAN WERT COUNTY 4-H 1055 S WASHINGTON ST VAN WERT OH 45891 341213582 501(C)(3) 46500 0 SCHOLARSHIPS VAN WERT COUNTY AGRICULTURAL SOCIETY 1055 S WASHINGTON ST VAN WERT OH 45891 344429710 501(C)(3) 36750 0 OPERATING GRANT VAN WERT COUNTY AIRPORT AUTHORITY 1400 LEESON AVE VAN WERT OH 45891 341232118 GOVT 57493 0 OPERATING GRANT VAN WERT COUNTY HISTORICAL SOCIETY 602 N WASHINGTON ST VAN WERT OH 45891 346535461 501(C)(3) 10561 0 OPERATING GRANT VAN WERT COUNTY HUMANE SOCIETY 550 FOX ROAD VAN WERT OH 45891 501(C)(3) 56229 0 BUILDING GRANTS VAN WERT HEALTH 1250 S WASHINGTON ST VAN WERT OH 45891 344429514 501(C)(3) 38395 0 OPERATING GRANT VAN WERT ROTARY FOUNDATION 9903 RINGWALD RD MIDDLE POINT OH 45863 346895960 501(C)(3) 21929 0 SCHOLARSHIPS VAN WERT SERVICE CLUB PO BOX 161 VAN WERT OH 45891 501(C)(3) 7500 0 OPERATING GRANT VANTAGE CAREER CENTER 818 N FRANKLIN ST VAN WERT OH 45891 341146218 GOVT 162809 0 OPERATING GRANT WEE CARE LEARNING CENTER 10485 VAN WERT DECATUR RD VAN WERT OH 45891 341289855 501(C)(3) 36687 0 OPERATING GRANT WOODLAND CEMETARY 10968 WOODLAND DR VAN WERT OH 45891 GOVT 19198 0 OPERATING GRANT WORLD GOSPEL MISSION PO BOX 948 MARION IN 46952 350911947 501(C)(3) 6540 0 OPERATING GRANT YMCA OF VAN WERT COUNTY 241 W MAIN ST VAN WERT OH 45891 344428264 501(C)(3) 33830 0 OPERATING GRANT 43 0 SCHOLARSHIPS 302 852494 PART I, LINE 2: THE FOUNDATION MAINTAINS EXPENDITURE RESPONSIBILITY FOR ANY GRANT FUNDS AWARDED TO ENTITIES OTHER THAN GOVERNMENTAL UNITS OR 501(C)(3) ORGANIZATIONS. REPORTS AND DOCUMENTATION ARE OBTAINED FROM THESE ENTITIES TO ENSURE FUNDS ARE SPENT ACCORDING TO THE PURPOSE DESIGNATED. FORM 990, PART III, LINE 2 THE MISSION OF THE VAN WERT COUNTY FOUNDATION IS TO TRANSFORM QUALITY OF LIFE BY INSPIRING, FULFILLING, AND SUPPORTING PHILANTHROPY IN AN EFFORT TO CREATE A WELL-RESOURCED AND THRIVING QUALITY OF LIFE FOR OUR SURROUNDING COMMUNITIES. THE FOUNDATION HAS UNDERTAKEN A DOWNTOWN REVITALIZATION PROJECT KNOWN AS VAN WERT FORWARD. VAN WERT FORWARD PROJECT IS A MULTI-PHASE RENOVATION AND REVITALIZATION OF RUN DOWN DOWNTOWN STRUCTURES INTO A THRIVING COMMERCIAL BUSINESS AND RESIDENTIAL DISTRICT. THIS IS BEING ACHIEVED IN COLLABORATION LOCAL ENTITIES AND RESOURCES, STATE AND FEDERAL TAX CREDIT ENTITIES AND RESOURCES, AND STATE AND NATIONAL HISTORICAL TAX CREDIT PRESERVATION ENTITIES AND RESOURCES. THE FOCUS OF THIS PROJECT IS TO ACHIEVE A TRANSFORMATION OF THE QUALITY OF LIFE FOR THE RESIDENTS OF OUR SURROUNDING COMMUNITIES WITH BUSINESS AND ECONOMIC CREATION AND RETENTION, ATTRACTION AND RETENTION OF LOCAL EMPLOYMENT OPPORTUNITIES, AND CREATING A VIBRANT DOWNTOWN AREA IN WHICH COMMUNITY MEMBERS CAN RESIDE AND ENJOY. FORM 990, PART VI, SECTION A, LINE 2 ANDY CZAJKOWSKI & BRIAN RENNER:BUSINESS RELATIONSHIP CHARLES KOCH & ANDY CZAJKOWSKI:BUSINESS RELATIONSHIP CHARLES KOCH & GARY CLAY:BUSINESS RELATIONSHIP EVA YARGER & MARK WHITE:BUSINESS RELATIONSHIP EVA YARGER & CHARLES KOCH:BUSINESS RELATIONSHIP MARK WHITE & LARRY GREVE:BUSINESS RELATIONSHIP MARK WHITE & ANDY CZAJKOWSKI:BUSINESS RELATIONSHIP MARK WHITE & GARY CLAY:BUSINESS RELATIONSHIP MARK WHITE & CHARLES KOCH:BUSINESS RELATIONSHIP MARK WHITE & RANDY MYERS:BUSINESS RELATIONSHIP RANDY MYERS & BRIAN RENNER:BUSINESS RELATIONSHIP TOM TURNWALD & ANDY CZAJKOWSKI:BUSINESS RELATIONSHIP TOM TURNWALD & CHARLES KOCH:BUSINESS RELATIONSHIP CINDY HURLESS & FRANCIS W PURPORT III:BUSINESS RELATIONSHIP TIM STOLLER & ANDY CZAJKOWSKI:BUSINESS RELATIONSHIP TIM STOLLER & LARRY GREVE:BUSINESS RELATIONSHIP TIM STOLLER & TOM TURNWALD:BUSINESS RELATIONSHIP TIM STOLLER & GARY CLAY:BUSINESS RELATIONSHIP TIM STOLLER & GARY TAYLOR:BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND CEO PRIOR TO FILING. THE BOARD LATER APPROVES THE FORM 990 AT A NORMALLY SCHEDULED MEETING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE TO WHOM THE BOARD OF TRUSTEES HAS DELEGATED POWERS ANNUALLY SIGNS A STATEMENT THAT AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE FOUNDATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLSIH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. COMPLIANCE IS MONITORED AT LEAST ANNUALLY. DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN FOR ANY VIOLATIONS OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS THE PERFORMANCES AND SALARIES OF ALL EMPLOYEES AND RECOMMENDS ANY SALARY ADJUSTMENTS TO THE BOARD OF TRUSTEES. ANY SALARY ADJUSTMENTS ARE APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION'S TAX RETURN, GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR REVIEW UPON REQUEST TO THE TRUSTEES OR EXECUTIVE SECRETARY. COPIES ARE MADE IF REQUESTED. FORM 990, PART XI, LINE 9: CHANGE IN VALUE CRT -461,679. CHANGE IN VALUE LIFE INSURANCE -42,702. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. VAN WERT FORWARD MANAGING MEMBER LLC 138 E MAIN ST VAN WERT OH 45891 DOWNTOWN REVITALIZATION OH THE VAN WERT COUNTY FOUNDATION VAN WERT AREA PERFORMING ARTS FOUNDATION 138 E MAIN ST VAN WERT OH 45891 870753478 PERFORMING ARTS OH 501(C)(3) LINE 12A, I VAN WERT COUNTY FOUNDATION 1 WASSENBERG ART CENTER ASSOCIATION 214 S WASHINGTON STREET VAN WERT OH 45891 341377187 VISUAL ARTS OH 501(C)(3) LINE 12A, I VAN WERT COUNTY FOUNDATION 1 0 1 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 0 0 THE VAN WERT AREA PERFORMING ARTS FOUNDATION B 269005 FMV THE VAN WERT AREA PERFORMING ARTS FOUNDATION O 99450 FMV