2024-08-13T07:55:17-05:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 352125727 CASS COUNTY COMMUNITY FOUNDATION INC CASS 5747222200 729 E MARKET STREET PO BOX 441 LOGANSPORT IN 46947 DEANNA CRISPEN PRESIDENT 5747222200 2024-08-05 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-08-05 2023 2024-08-08 14:25:15Z DEANNA CRISPEN 729 E MARKET STREET PO BOX 441 LOGANSPORT IN 46947 28664666 0 X WWW.CASSCOUNTYCF.ORG X 2000 IN TO ASSIST DONORS IN ACHIEVING CHARITABLE ASSETS AND TO DISTRIBUTE GRANTS FOR QUALIFIED PURPOSES. 16 16 3 100 0 0 2405032 13583177 0 0 1977569 1405877 0 0 4382601 14989054 923718 1191464 0 0 191385 248331 0 0 70955 230133 239061 1345236 1678856 3037365 13310198 31542383 45449683 1267918 1292648 30274465 44157035 TO ASSIST DONORS IN BUILDING AN ENDURING SOURCE OF CHARITABLE ASSETS AND TO DISTRIBUTE GRANTS FROM THE APPRECIATION TO QUALIFIED CHARITABLE ORGANIZATIONS OR FOR CHARITABLE PURPOSES. 0 0 1462237 1191464 RECEIVE AND ADMINISTER CONTRIBUTIONS FROM CASS COUNTY COMMUNITY FOUNDATION AND DISTRIBUTE SUCH CONTRIBUTIONS TO QUALIFIED CHARITABLE ORGANIZATIONS OR FOR CHARITABLE PURPOSES. 1462237 1 1 0 0 0 1 0 0 1 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 4 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 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 5747377430 729 E MARKET STREET PO BOX 441 LOGANSPORT IN 46947 BARRIE MCCLAIN BOARD MEMBER 2.00 X 0 0 0 DANIEL LAYMAN BOARD MEMBER 2.00 X 0 0 0 GREG COMOGLIO BOARD MEMBER 2.00 X 0 0 0 KORY WILSON BOARD MEMBER 2.00 X 0 0 0 LISA SWAIM BOARD MEMBER 2.00 X 0 0 0 LYNN KORNIAK BOARD MEMBER 2.00 X 0 0 0 MIKE MONTGOMERY BOARD MEMBER 2.00 X 0 0 0 MIKE SHANNON BOARD MEMBER 2.00 X 0 0 0 PAUL KROEGER BOARD MEMBER 2.00 X 0 0 0 SUE RIDLEN BOARD MEMBER 2.00 X 0 0 0 SUZANNE CHILCOTT BOARD MEMBER 2.00 X 0 0 0 MIKE ENGLERT CHAIRMAN 2.00 X X 0 0 0 MOLLY LONG VICE CHAIRMAN 2.00 X X 0 0 0 KATHLENE MAUGHMER SECRETARY 2.00 X X 0 0 0 LUKE GANGLOFF TREASURER 2.00 X X 0 0 0 TIM RICH PAST CHAIRMAN 2.00 X 0 0 0 DEANNA CRISPEN PRESIDENT 55.00 X 138621 0 16057 138621 0 16057 1 0 1 0 0 13583177 13583177 1064264 1064264 14017225 13675612 341613 341613 341613 14989054 0 0 1405877 884101 884101 307363 307363 154678 70923 59501 24254 69167 31715 26606 10846 9096 4171 3499 1426 15390 7057 5920 2413 12100 12100 122500 122500 21988 7696 2199 12093 44305 17722 13209 13374 8375 2765 2847 2763 4228 1269 1691 1268 1565 782 470 313 16043 802 14439 802 6075 2430 2430 1215 MISCELLANEOUS 1882 941 753 188 1678856 1462237 145664 70955 100 100 2115127 1855097 7841 8155 381337 128086 269294 253251 29150021 31274082 0 12058998 31542383 45449683 3069 4875 1264849 1287773 1267918 1292648 X 813662 933656 29460803 43223379 30274465 44157035 31542383 45449683 X 13310198 595296 -22924 X X 0 1 X 1 0 X 716052 599641 907805 2405032 13583177 18211707 716052 599641 907805 2405032 13583177 18211707 13754832 4456875 892482 972777 910973 940136 1064264 4780632 22992339 0.19380 0.28840 X THE PUBLIC SUPPORT PERCENTAGES FOR THE CASS COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2023 AND 2022 ARE 19.38% AND 28.84%, 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 2023. 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 37 1105961 33072 1843885 1 1 0 1 X 28079174 626374 1722178 906193 370340 29151193 29071927 2185875 -1960705 888035 329888 28079174 27402374 439694 2372373 837556 304958 29071927 26051158 388968 2154136 906860 285028 27402374 22493526 411550 4056121 639183 9237 261619 26051158 1.00000 0 0 30000 30000 308648 85397 223251 42689 42689 0 253251 BENEFICIAL INTEREST IN CHARITABLE TRUST 12058998 12058998 X 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. PART V, LINE 4: TO PROVIDE RESPONSIBLE STEWARDSHIP OF GIFTS DONATED FOR BROAD CHARITABLE PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE 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, 2023 AND 2022, 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. THE ORGANIZATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH DECEMBER 31, 2023. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). 1 PIONEER HIGH SCHOOL ENGLISH DEPARTMENT 417 S CHICAGO ST ROYAL CENTER IN 46978 GOVERNMENTAL 100000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WEEKDAY RELIGIOUS EDUCATION PO BOX 152 LOGANSPORT IN 46947 501C3 85993 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GALVESTON VOLUNTEER FIRE DEPARTMENT PO BOX 674 GALVESTON IN 46932 356045297 501C3 49355 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY HISTORICAL SOCIETY 421 E BROADWAY LOGANSPORT IN 46947 356026636 501C3 47891 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION STATE THEATRE PRESERVATION SOCIETY CORP 317 EAST MARKET ST LOGANSPORT IN 46947 475359209 501C3 41740 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION TRINITY EPISCOPAL CHURCH 319 7TH ST LOGANSPORT IN 46947 351619705 501C3 40688 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LEWIS CASS MUSIC BOOSTERS C/O LEWIS CASS HIGH SCHOOL PO BOX 410 WALTON IN 46994 501C3 39987 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY 4-H ASSOCIATION 200 COURT PARK LOGANSPORT IN 46947 356002041 501C3 39717 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION YOUNG AMERICANS LIONS CLUB 1372 E ROUSH ST YOUNG AMERICA IN 46998 501C3 38664 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ALL SAINTS PARISH 112 E MARKET STREET LOGANSPORT IN 46947 351642288 501C3 37964 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY FAMILY Y 905 E BROADWAY LOGANSPORT IN 46947 001812041 501C3 31233 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 4TH DIMENSION RECOVERY HOUSE PO BOX 1465 LOGANSPORT IN 46947 501C3 23476 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ALL SAINTS CATHOLIC SCHOOL 112 E MARKET STREET LOGANSPORT IN 46947 351642288 501C3 21985 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION TWELVE MILE COMMUNITY BUILDING 6711 N 800 E TWELVE MILE IN 46988 800663579 501C3 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LOGANSPORT MEMORIAL HOSPITAL FOUNDATION 1101 MICHIGAN AVE LOGANSPORT IN 46947 351631001 501C3 19529 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LOGANSPORT ROTARY CLUB C/O CASS COUNTY TITLE 211 3RD ST LOGANSPORT IN 46947 501C3 16558 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LOGANSPORT-CASS COUNTY PUBLIC LIBRARY 616 E BROADWAY LOGANSPORT IN 46947 356005945 501C3 15700 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION UNITED WAY OF CASS COUNTY 300 E BROADWAY STE 101 LOGANSPORT IN 46947 350868950 501C3 13273 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY SCHOOLS 1 BERRY LANE LOGANSPORT IN 46947 GOVERNMENTAL 11612 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY SOLID WASTE 200 COURT PARK SUITE 103 LOGANSPORT IN 46947 501C3 9767 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION JAMES WHITCOMB RILEY MEMORIAL ASSOCIATION 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 501C3 9602 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CHURCH OF THE GOOD SHEPHERD 800 E BROADWAY LOGANSPORT IN 46947 501C3 8978 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION REA PARK 104 E NORTH ST ROYAL CENTER IN 46978 501C3 8612 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PETS R US 700 WATER ST LOGANSPORT IN 46947 501C3 7571 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASTON ROBOTICS CLUB 9815 SR 25 ROCHESTER IN 46975 501C3 7139 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CASS COUNTY DENTZEL CAROUSEL INC 1208 RIVERSIDE DRIVE LOGANSPORT IN 46947 501C3 6317 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LEWIS CASS HIGH SCHOOL PO BOX 410 WALTON IN 46994 501C3 5310 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 27 0 SCHOLARSHIPS 105 307363 PART I, LINE 2: THE CF REQUIRES THE ORGANIZATION TO FOLLOW THE GRANT ACCOUNTABILITY REPORT GUIDELINES, WHICH REQUIRES A WRITTEN NARRATIVE, FINANCIAL REPORT, COPIES OF RECEIPTS/INVOICES, AND PHOTOGRAPHS OF THE PROJECT. THE CF ALSO MAY VISIT THE SITE FOR AN INSPECTION, MONITOR WEBSITES AND GUIDESTAR REPORTING OF NON-PROFITS FOR CONTINUING ELIGIBILITY. 1 X 0 0 0 0 0 0 0 0 0 DEANNA CRISPEN PRESIDENT 138621 0 0 0 0 0 0 0 16057 0 154678 0 0 0 PART I, LINE 3 COMPENSATION SURVEY USED FOR DETERMING PRESIDENT COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS GIVEN TO EACH BOARD MEMBER FOR THEIR REVIEW PRIOR TO THE BOARD MEETING. THE 990 IS THEN APPROVED BY THE BOARD, SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD MEMBERS AND EMPLOYEES COMPLETE OR REVIEW THE CONFLICT OF INTEREST POLICY. ANY ISSUES ARE ADDRESSED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCE COMMITTEE ASKS EACH BOARD MEMBER TO COMPLETE AN ANNUAL EVALUATION FORM FOR EMPLOYEES. COMPENSATION IS THEN DETERMINED, USING THE EVALUATION AND COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THESE FORMS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT -22,924. FORM 990, PAGE 12, LINE 2C THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS REMAINS THE SAME FOR THE CURRENT YEAR. CCCF HOLDINGS LLC 417 NORTH STREET SUITE 102 LOGANSPORT IN 46947 472588619 HOLD BUILDING IN 308648