2023-10-04T15:10:51-05:00 2022-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2022-01-01 311159916 PUTNAM COUNTY COMMUNITY FOUNDATION INC PUTN 7656534978 2 S JACKSON STREET GREENCASTLE IN 46135 JEFF MCCALL PRESIDENT 7956534978 2023-10-02 1 JEFF MCCALL 999009999 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2023-10-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFF MCCALL 2 S JACKSON STREET GREENCASTLE IN 46135 8335056 0 X WWW.PCFOUNDATION.ORG X 1985 IN THE PUTNAM COUNTY COMMUNITY FOUNDATION IS A NONPROFIT PUBLIC CHARITY ESTABLISHED IN 1985 TO ADMINISTER FUNDS, AWARD GRANTS AND PROVIDE COMMUNITY DEVELOPMENT, ENRICHING THE QUALITY OF LIFE AND STRENGTHENING COMMUNITY IN PUTNAM COUNTY. 17 17 13 75 1049 49 905381 1024684 0 0 1840783 2213008 1659 8003 2747823 3245695 1412259 1137847 0 0 374077 432355 0 0 161510 411892 470560 2198228 2040762 549595 1204933 43544042 37518781 5829150 5642917 37714892 31875864 X THE PUTNAM COUNTY COMMUNITY FOUNDATION PARTNERS WITH THOSE WHO GIVE TO ENRICH THE QUALITY OF LIFE AND STRENGTHEN COMMUNITY FOR THIS AND FUTURE GENERATIONS. 0 0 1568061 1137847 8003 PUTNAM COUNTY COMMUNITY FOUNDATION (PCCF) INSPIRES PEOPLE TO MAKE CHARITABLE GIFTS THAT ENRICH THE QUALITY OF LIFE IN PUTNAM COUNTY. AS A PUBLIC, TAX-EXEMPT, PHILANTHROPIC ORGANIZATION, PCCF SOLICITS AND DEVELOPS ENDOWED AND NON-ENDOWED FUNDS BENEFITING NOT-FOR-PROFIT ORGANIZATIONS SERVING THE COUNTY.PCCF OFFERS MATCHING DOLLARS TO HELP OTHER NON-PROFITS ESTABLISH AND BUILD ENDOWMENTS FOR THEIR OWN USE. PARTICIPATING ORGANZATIONS SET A GOAL, HAVE A PLAN AND COMPLETE THEIR CAMPAIGNS WITHIN ONE YEAR.PCCF ENCOURAGES YOUTH PHILANTHROPY TO INSPIRE PHILANTHROPISTS AND TO DEVELOP STRONG AND ETHICAL LEADERSHIP FOR THE FUTURE OF PUTNAM COUNTY. THE COMMUNITY FOUNDATION BOARD ESTABLISHED THE YOUTH PHILANTHROPY COMMITTEE AND ALLOCATES MONIES FROM ITS UNRESTREICED ENDOWMNENT FOR THIS COMMITTEE'S GRANT MAKING.VIBRANT NON-PROFIT ORGANIZATIONS ARE A HALLMARK OF A SUCCESSFUL COMMUNITY. THE PCCF OFFERS WORKSHOPS EACH YEAR DESIGNED TO SUPPORT LOCAL CHURCHES, NON-PROFIT ORGANIZATIONS AND UNITS OF GOVERNMENT TO MOVE TO THE NEXT LEVEL OF COMMUNITY SERVICE AND LEADERSHIP. THE CURRICULUM COVERS TOPICS RECOMMNEDED BY WORKSHOP ATTENDEES, SUCH AS STRATEGIC PLANNING, BORAD GOVERNANCE, MARKETING, DEVELOPMENT, EVENT PLANNING AND FINANCIAL ACCOUNTABILITY. GRANT-WRITING AND INDIVIDUALIZED STRATEGIC PLANNING SESSIONS ARE OFFERED UPON REQUEST. 1568061 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 15 0 1 13 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 7956534978 2 SOUTH JACKSON STREET GREENCASTLE IN 46135 AMANDA LANEY DIRECTOR 2.00 X 0 0 0 ANTHONY TILLMAN DIRECTOR 2.00 X 0 0 0 AUSTIN MALAYER DIRECTOR 2.00 X 0 0 0 CAROLYN MANN DIRECTOR 2.00 X 0 0 0 DAKOTA EVERTS DIRECTOR 2.00 X 0 0 0 DIANNA WHITLOCK DIRECTOR 2.00 X 0 0 0 GREG LINTON DIRECTOR 2.00 X 0 0 0 JANE HUGE DIRECTOR 2.00 X 0 0 0 JENNA LANHAM DIRECTOR 2.00 X 0 0 0 JENNIFER JACKSON DIRECTOR 2.00 X 0 0 0 MARY GOULD DIRECTOR 2.00 X 0 0 0 SCOTT BIENIEK DIRECTOR 2.00 X 0 0 0 STACEY HARTMAN DIRECTOR 2.00 X 0 0 0 JEFF MCCALL PRESIDENT 4.00 X X 0 0 0 MARIANNE SAVAGE VICE PRESIDENT 3.00 X X 0 0 0 KATE KNAUL SECRETARY 3.00 X X 0 0 0 KYLE BEASLEY TREASURER 3.00 X X 0 0 0 BRANDON WELLS EXECUTIVE DIRECTOR - PART YEAR 40.00 X 28304 0 3665 NEYSA MEYER EXECUTIVE DIRECTOR - PART YEAR 40.00 X 89554 0 813 117858 0 4478 0 0 0 0 0 1024684 17850 1024684 1113899 1049 1112850 6188470 5089361 1099109 1099109 1099109 MISC. REVENUE-RELATED-990 900099 8003 8003 8003 3245695 8003 1049 2211959 920963 920963 216884 216884 122336 58684 37664 25988 259036 124720 79479 54837 13125 5680 4400 3045 3404 1473 1141 790 34454 14910 11551 7993 22 22 31737 31737 128615 128615 4611 2286 2325 6347 337 3513 2497 19819 1042 13132 5645 60233 115 31338 28780 14664 14664 5894 239 5655 21940 20990 950 4502 4502 33596 33596 6503 6503 PROGRAM EXPENSES 75825 75825 EVENT EXPENSE 32415 17855 1063 13497 MISCELLANEOUS 14063 439 7961 5663 DUES AND SUBSCRIPTIONS 9774 519 5410 3845 2040762 1568061 311191 161510 860767 998675 75 0 15554 24020 675293 274161 411356 401132 41963003 35822031 293287 272923 43544042 37518781 68925 84002 250000 266050 5416200 5208628 94025 84237 5829150 5642917 X 1120001 1123368 36594891 30752496 37714892 31875864 43544042 37518781 X 1204933 -7211607 167646 X X 0 1 X 1 0 X 958334 1456035 921977 905381 1024684 5266411 958334 1456035 921977 905381 1024684 5266411 495546 4770865 1230002 1103640 671691 1393816 1112850 5511999 209 1049 1258 32637 31279 19466 1659 8003 93044 10872712 0.43880 0.41140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45 592403 212353 2113405 0 0 0 1 X 41690193 564238 -5122249 942134 630038 35560010 36183384 607395 6783309 1201290 682605 41690193 35140061 402521 2104977 1168701 295474 36183384 29393225 1102295 5832560 915923 272096 35140061 32143429 646247 -2236626 835027 324798 29393225 0.00290 0.99710 0.00000 0 0 594020 227958 366062 81273 46203 35070 401132 X -4084557 -7211607 -39926 -7251533 3166976 128615 -49896 78719 3245695 1814510 60039 60039 1754471 128615 157676 286291 2040762 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE FOUNDATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: THE INTENDED USES OF THE FOUNDATION'S ENDOWMENT FUNDS ARE: GRANTING TO ORGANIZATIONS THAT SUPPORT PUTNAM COUNTY, PROVIDING SCHOLARSHIPS TO COLLEGE STUDENTS FROM PUTNAM COUNTY, AND GIVING CITIZENS OF PUTNAM COUNTY AN OPPORTUNITY TO FULFILL THEIR CHARITABLE WISHES. PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. 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 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 SPLIT VALUE INTEREST AGREEMENTS -39,926. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT -49,896. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 60,039. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 157,676. 1 PUTNAM COUNTY MUSEUM INC 1105 N JACKSON ST GREENCASTLE IN 46135 352140884 501(C)3 99647 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY PUBLIC LIBRARY PO BOX 116 GREENCASTLE IN 46135 351889770 501(C)3 89413 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RUSSELLVILLE COMMUNITY CENTER INC PO BOX 3 RUSSELLVILLE IN 46175 352133222 501(C)3 49798 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION IVY TECH FOUNDATION 8000 S EDUCATION DR TERRE HAUTE IN 47802 237073977 501(C)3 46000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION YMCA OF THE WABASH VALLEY INC 225 E KRUZAN ST BRAZIL IN 47834 350868207 501(C)3 42000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY HOSPITAL 1542 S BLOOMINGTON ST GREENCASTLE IN 46135 351140835 501(C)3 34535 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRIENDS OF THE PARK ASSOCIATION OF PUTNAM COUNTY INC PO BOX 71 GREENCASTLE IN 46135 501(C)3 26153 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CLOVERDALE DOLLARS FOR SCHOLARS PO BOX 248 CLOVERDALE IN 46120 260094267 501(C)3 24900 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENCASTLEPUTNAM COUNTY DEVELOPMENT CENTER INC PO BOX 572 GREENCASTLE IN 46135 311200993 501(C)3 24689 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HUMANE SOCIETY OF PUTNAM COUNTY PO BOX 444 GREENCASTLE IN 46135 351772608 501(C)3 24671 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENCASTLE CIVIC LEAGUE PO BOX 367 GREENCASTLE IN 461350367 351595240 501(C)3 21600 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY YOUTH DEVELOPMENT COMMISSION 10 1/2 N JACKSON ST GREENCASTLE IN 46135 311200993 501(C)3 21050 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GOBIN MEMORIAL UNITED METHODIST CHURCH PO BOX 66 GREENCASTLE IN 46135 311073535 501(C)3 20924 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENCASTLE ALUMNI DOLLARS FOR SCHOLARS INC PO BOX 846 GREENCASTLE IN 46135 843802710 501(C)3 20500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CONSTELLATION STAGE SCREEN 411 E 7TH STREET BLOOMINGTON IN 47408 205837886 501(C)3 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NORTH PUTNAM ALUMNI ASSOC DOLLARS FOR SCHOLARS PO BOX 193 BAINBRIDGE IN 46105 271177759 501(C)3 19150 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY COMPREHENSIVE SERVICES INC 630 TENNESSEE ST GREENCASTLE IN 46135 351299026 501(C)3 18912 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY COMMUNITY EMERGENCY RESPONSE TEAM 1600 W COUNTY ROAD 225 S GREENCASTLE IN 46135 454522783 501(C)3 18300 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENCASTLE PRESBYTERIAN CHURCH PO BOX 512 GREENCASTLE IN 46135 351585705 501(C)3 17573 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRIENDS OF THE PUTNAM COUNTY PUBLIC LIBRARY PO BOX 116 GREENCASTLE IN 46135 351889770 501(C)3 15181 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FIRST BAPTIST CHURCH 404 JUDSON DR GREENCASTLE IN 46135 356200009 501(C)3 14863 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION REELSVILLE WATER AUTHORITY PO BOX 57 REELSVILLE IN 46171 351127131 501(C)3 12705 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOUTH PUTNAM DOLLARS FOR SCHOLARS PO BOX 853 GREENCASTLE IN 46135 501(C)3 10800 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY PLAYHOUSE PO BOX 309 GREENCASTLE IN 46135 356026011 501(C)3 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OLD NATIONAL TRAIL SPECIAL SERVICES 1 N CALBERT WAY SUITE A GREENCASTLE IN 46135 260158475 501(C)3 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MARY ALLISON CHILDREN'S TRUST PO BOX 369 GREENCASTLE IN 46135 351046714 501(C)3 9691 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DUSK-TO-DAWN BEREAVEMENT SERVICES 300 W SOUTH BLVD CARWFORDSVILLE IN 47933 462470870 501(C)3 9070 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CLEAR RUN CEMETERY PO BOX 23 BRIDGETON IN 47836 351582359 501(C)3 8742 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BEYOND HOMELESS INC PO BOX 733 GREENCASTLE IN 46135 455034954 501(C)3 8728 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PUTNAM COUNTY FAIR & 4H CLUB ASSOCIATION INC PO BOX 883 GREENCASTLE IN 46135 356042605 501(C)3 8626 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION REELSVILLE COMMUNITY CENTER 6621 W COUNTY ROAD 1025 S REELSVILLE IN 46171 854002176 501(C)3 8400 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MENTAL HEALTH AMERICA OF PUTNAM COUNTY 10 1/2 N JACKSON ST GREENCASTLE IN 46135 356071355 501(C)3 8300 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LAKELAND CENTER 10416 E US 40 COATESVILLE IN 46121 352128270 501(C)3 8000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FAMILY SUPPORT SERVICES OF WEST CENTRAL INDIANA 605 S CROWN ST GREENCASTLE IN 46135 310985812 501(C)3 7968 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST ANDREWS EPISCOPAL CHURCH 520 E SEMINARY ST GREENCASTLE IN 46135 351126429 501(C)3 7268 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENCASTLE POLICE DEPARTMENT 600 N JACKSON ST GREENCASTLE IN 46135 501(C)3 5754 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ASBURY TOWERS RETIREMENT COMMUNITY 102 W POPLAR GREENCASTLE IN 46135 310995841 501(C)3 5579 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION EDGE 21 3645 S COUNTY ROAD 200 W GREENCASTLE IN 46135 842033816 501(C)3 5060 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PEOPLE PATHWAYS 12 W WASHINGTON ST GREENCASTLE IN 46135 501(C)3 5028 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 39 SCHOLARSHIPS 99 216884 PART I, LINE 2: THE PUTNAM COUNTY COMMUNITY FOUNDATION PERFORMS DUE DILIGENCE TO ENSURE GRANTS FROM ALL FUNDS ARE EXCLUSIVELY USED FOR CHARITABLE PURPOSES AS DEFINED BY THE IRS. PER BY LAWS AND ARTICLES OF INCORPORATION, THE COMMUNITY FOUNDATION MAY MAKE GRANTS TO ONLY 501(C)(3) CHARITABLE ORGANIZATIONS. THE APPROVAL OF ALL GRANTS REQUIRES DUE DILIGENCE TO CONFIRM THE CHARITABLE PURPOSE AND THE PUBLIC BENEFIT OF THE GRANT. MINIMUM REQUIRED DUE DILIGENCE CONSISTS OF CONFIRMATION OF THE CHARITABLE ORGANIZATIONAL STATUS. MAXIMUM DUE DILIGENCE CONSISTS OF AN EXAMINATION OF SPECIFIC EXPENDITURES. PRIOR TO THE RELEASE OF APPROVED GRANTS, GRANTEES OTHER THAN 501(C)(3) PUBLIC CHARITIES IN GOOD STANDING WITH THE IRS, CHURCHES, AND UNITS OF GOVERNMENT WILL BE REQUIRED TO SIGN A GRANT AGREEMENT AGREEING TO PROVIDE A REPORT AND RECEIPTS DOCUMENTING SPECIFIC EXPENDITURES. IRS AND THE U.S. DEPARTMENT OF TREASURY ANTI-TERRORIST FINANCING GUIDELINES WILL BE CONSULTED PRIOR TO AUTHORIZING INTERNATIONAL GRANTS OR GRANTS TO UNKNOWN ENTITIES. COMPLETE AND ACCURATE GRANT REPORTS MAY BE REQUIRED PRIOR TO THE RELEASE OF FUTURE FUNDING. FORM 990, PART VI, SECTION A, LINE 6 THE PUTNAM COUNTY COMMUNITY FOUNDATION HAS MEMBERS WHICH ARE DEFINED IN THE BYLAWS. A MEMBER OF THE PCCF IS ANY PERSON WHO CONTRIBUTES ANNUALLY TO THE COMMUNITY FOUNDATION, EITHER FINANCIALLY OR BY SERVICES RENDERED, HAS ESTABLISHED A FUND, OR IS RECOGNIZED IN THE DONOR HONOR ROLL. THERE ARE THREE HONORARY CLASSES OF MEMBERSHIP WITH VARYING LEVELS IN EACH THAT ARE BASED UPON FINANCIAL CONTRIBUTION: ANNUAL, CUMULATIVE, AND FOUNDERS CLUB. ALL MEMBERS HAVE EQUAL VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A THE POWERS AND DUTIES OF THE MEMBERS ARE DESCRIBED IN SECTION 3.3 OF THE BYLAWS AS FOLLOWS: THE MEMBERS OF THIS CORPORATION SHALL 1)ELECT MEMBERS OF THE BOARD OF DIRECTORS AS PROVIDED IN SECTION 5 3 ; 2) UPON REQUEST OF THE BOARD OF DIRECTORS, CONSULT AND ADVISE WITH THE BOARD; 3) EXPLAIN THE PURPOSES AND OPERATION OF THE CORPORATION TO THE GENERAL PUBLIC AND SEEK TO PROMOTE THE CORPORATION'S GROWTH; 4) ADVISE THE BOARD OF DIRECTORS AND THE STAFF OF THE CORPORATION OF THE RESOURCES, NEEDS, PROBLEMS AND CONDITIONS EXISTING IN THE COMMUNITY; 5) HELP THE CORPORATION, ITS DIRECTORS, AND STAFF IN ITS ACTIVITIES AND CONTACTS IN THE COMMUNITY. IN ADDITION, THE BYLAWS SPECIFY THAT THREE BOARD MEMBERS ARE APPOINTED AS FOLLOWS: ONE MEMBER NAMED BY THE GREENCASTLE CITY COUNCIL FOR A THREE YEAR TERM. THE FOUNDATION BOARD OF DIRECTORS MAY SUBMIT A LIST OF CANDIDATES FOR THEIR CONSIDERATION. ; ONE MEMBER DESIGNATED BY THE MAYOR OF THE CITY OF GREENCASTLE FOR A THREE YEAR TERM. ; AND ONE MEMBER SELECTED BY THE PUTNAM COUNTY COUNCIL FOR A THREE YEAR TERM. THE FOUNDATION BOARD OF DIRECTORS MAY SUBMIT A LIST OF CANDIDATES FOR THEIR CONSIDERATION. FORM 990, PART VI, SECTION A, LINE 7B OTHER THAN ELECTION OF BOARD MEMBERS AND APPROVAL OF AND CHANGES TO THE BY-LAWS, ALL POWERS, DUTIES AND FUNCTION OF THE CORPORATION CONFERRED BY THE ARTICLES AND INCORPORATION, THESE BY-LAWS, INDIANA STATUTES, COMMON LAW, COURT DECISION OR OTHERWISE, ARE EXERCISED, PERFORMED OR CONTROLLED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FULL BOARD PRIOR TO FILING THE RETURN. A COPY OF THE RETURN IS POSTED ON THE FOUNDATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE, COMMITTEE MEMBER, AND DIRECTOR OF THE PUTNAM COUNTY COMMUNITY FOUNDATION IS CHARGED WITH THE RESPONSIBILITY TO PUT THE INTERESTS OF THE FOUNDATION AND THE COMMUNITY ABOVE PERSONAL INTEREST. ON OCCASSION, A DECISION MAKER'S OTHER INVOLVEMENTS - BUSINESS INTERESTS, FAMILY RELATIONSHIPS OR POLITICAL OR OTHER CHARITABLE ACTIVITIES - MAKE IT IMPOSSIBLE FOR HIM OR HER TO PROVIDE DISINTERESTED ADVICE TO THE CHARITY. ESPECIALLY WHEN THE MATTER AFFECTS THE FINANCIAL INTEREST OF A DECISION MAKER, THIS DUALITY OF LOYALTIES MAY BECOME A CONFLICT OF INTEREST. AFFILIATIONS OF ANY OF THE ABOVE INDIVIDUALS WILL BE DISCLOSED ANNUALLY IN WRITING AND MAINTAINED ON FILE. DECISIONS ABOUT CONTRACTS, GRANTS OR SCHOLARSHIPS SHALL FURTHER THE MISSION AND BE IN THE BEST INTEREST OF THE COMMUNITY FOUNDATION. CONFLICTS SHALL BE DISCLOSED VERBALLY AT MEETINGS. IN GENERAL, DECISION-MAKERS SHALL RECUSE THEMSELVES FROM DISCUSSION IF THEY HAVE AN INTEREST IN A MATTER BEFORE THE BOARD OR COMMITTEE. DECISION MAKERS SHALL ABSTAIN FROM VOTING IN DECISIONS WHERE THEY HAVE A CONFLICT OF INTEREST. THE DECISION MAKING PROCESS AND REASONS FOR ABSTENTIONS AND RECUSALS SHALL BE CLARELY NOTED IN THE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE SINGLE MOST IMPORTANT RESPONSIBILITY OF THE BOARD OF DIRECTORS IS HIRING, SUPPORTING, SUPERVISING, AND COMPENSATING THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL BE EVALUATED ANNUALLY BY THE ENTIRE BOARD OF DIRECTORS. EACH BOARD MEMBER SUBMITS AN INDIVIDUAL EVALUATION TO THE PRESIDENT ON OR BEFORE THE DATE OF THE BOARD MEETING IN OCTOBER. THE PRESIDENT COMPILES INFORMATION AND REVIEWS IT WITH THE EXECUTIVE COMMITTEE IN NOVEMBER. ALSO REVIEWED IS COMPARISON SALARY INFORMATOIN FOR INDIANA AND UNITED STATES COMMUNITY FOUNDATIONS. THE EXECUTIVE COMMITTEE COMPLETES THE SUMMARY REPORT. AT A BOARD MEMBERS ONLY MEETING, THE PRESIDENT GIVES A REPORT OF DISCUSSION AND DECISION OF THE EXECUTIVE COMMITTEE TO THE ENTIRE BOARD OF DIRECTORS IN DECEMBER. THE PRESIDENT THEN MEETS WITH THE EXECUTIVE DIRECTOR AND SHARES EVALUATION INFORMATION. FORM 990, PART VI, SECTION C, LINE 19 THE ETHICAL AND OPERATIONAL STANDARDS MANUAL INCLUDES GOVERNING DOCUMENTS, THE POLICIES OF THE CORPORATION, THE 990 AND AUDITED FINANCIAL STATEMENTS, AND IS AVAILABLE FOR INSPECTION BY THE PUBLIC AT ANY TIME. IN ADDITION, THE CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, 990, AND AUDITED FINANCIAL STATEMENTS AVAILABLE ON ITS WEBSITE. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT 207,572. CHANGE IN SPLIT INTEREST AGREEMENTS -39,926. FORM 990, PART XII, LINE 2C THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.