2024-11-07T08:01:19-06:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 352038531 OHIO COUNTY COMMUNITY FOUNDATION INC OHIO 8124389401 P O BOX 170 RISING SUN IN 47040 JANE ANGST EXECUTIVE DIRECTOR 8124389401 2024-11-03 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-11-03 2023 2024-10-15 13:58:12Z JANE ANGST P O BOX 170 RISING SUN IN 47040 7727087 0 X WWW.OCCFRISINGSUN.COM X 1998 IN PROVIDES STEWARDSHIP OF DONATED GIFTS, ADDRESSES COMMUNITY ISSUES AND MAKES GIFTS IN VARIOUS FIELDS. 9 9 7 9 2476 0 591279 137282 0 0 955472 1318150 77717 66041 1624468 1521473 1653197 326185 0 0 149798 138469 0 0 53030 432036 328778 2235031 793432 -610563 728041 32890423 36803101 18556505 21005386 14333918 15797715 THE FOUNDATION WAS ORGANIZED TO PROVIDE RESPONSIBLE STEWARDSHIP OF DONATED GIFTS TO PROVIDE LEADERSHIP IN ADDRESSING COMMUNITY ISSUES AND TO MAKE GRANTS IN THE FIELDS OF COMMUNITY SERVICE, EDUCATION, HEALTH, ENVIRONMENT AND THE ARTS IN THE OHIO COUNTY AREA. 0 0 649898 326185 66041 THE COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF OHIO COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2023, THE COMMUNITY FOUNDATION AWARDED SEVERAL GRANTS TO LOCAL ORGANIZATIONS AND SCHOLARSHIPS TO AREA STUDENTS. 649898 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 7 0 1 7 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 8124389401 330 INDUSTRIAL ACCESS DR RISING SUN IN 470400170 RILEY BOVARD MEMBER 0.50 X 0 0 0 DEB CAPPEL MEMBER 0.50 X 0 0 0 LESLEE BUSH MEMBER 0.50 X 0 0 0 CLIFFORD THIES MEMBER 0.50 X 0 0 0 TINA BOVARD MEMBER 0.50 X 0 0 0 JESSE MCCLURE PRESIDENT 0.50 X X 0 0 0 DEBBIE BRIGHTWELL VICE PRESIDENT 0.50 X X 0 0 0 KATHY HUBER SECRETARY 0.50 X X 0 0 0 NANCI ROSS TREASURER 0.50 X X 0 0 0 JANE ANGST EXECUTIVE DIRECTOR 40.00 X 54289 0 0 54289 0 0 0 0 0 0 0 137282 137282 770194 2476 767718 6512300 241270 6205614 0 306686 241270 547956 547956 MISCELLANEOUS INCOME 900099 58737 58737 ADMINISTRATIVE FEES 900099 7304 7304 66041 1521473 66041 2476 1315674 117012 117012 209173 209173 54289 8144 32573 13572 60279 37294 19857 3128 5133 1747 2462 924 2646 926 794 926 16122 6981 7147 1994 82885 82885 25172 8810 7552 8810 6905 2762 4143 5343 1870 1603 1870 12726 4454 3818 4454 845 380 85 380 14805 5181 4442 5182 5262 1789 2526 947 ECO15 PROGRAM EXPENSE 146235 146235 REPAIRS/MAINTENANCE 15721 5503 4716 5502 OTHER PROGRAM EXPENSE 7554 7554 DUES AND SUBSCRIPTIONS 2345 938 469 938 2980 260 2460 260 793432 649898 90504 53030 1560199 1466462 800219 296556 513778 503663 30816446 34832976 32890423 36803101 833 865 18555672 21004521 18556505 21005386 X 2161325 2372815 12172593 13424900 14333918 15797715 32890423 36803101 X 728041 3184605 -2448849 X X 0 1 X 1 0 X 1582183 246202 768420 591279 137282 3325366 1582183 246202 768420 591279 137282 3325366 495755 2829611 689889 666713 2102599 977824 1008988 5446013 -8210 -15079 -7051 19373 2476 -8491 8762888 332760 0.32290 0.41740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7 7155 13261 316809 1 1 0 1 X 31032219 93977 4286002 246109 332346 34833743 37843428 322557 -5318415 1472886 342465 31032219 33911271 456025 5165871 1331535 358204 37843428 30543684 207530 4066903 608653 298193 33911271 26745730 1176057 4292230 1377249 293084 30543684 0.04000 0.96000 0 0 325500 32152 357652 229154 99643 129511 213413 196913 16500 503663 X 2310506 3184605 327644 3512249 -1201743 82885 2640331 2723216 1521473 846709 327644 327644 519065 82885 191482 274367 793432 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENTS FUNDS PLACED ON DEPOSIT WITH THE ORGANIZATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. THE ORGANIZATION ACCOUNTS FOR THESE TRANSFERS AS A LIABLITY IN ACCORDANCE WITH STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 136. INCOME IS ADDED TO THESE FUNDS PERIODICALLY IN ACCORDANCE WITH THE ORGANIZATIONS INVESTMENT ALLOCATION POLICIES. PART V, LINE 4: TO PROVIDE FUNDS FOR CHARITABLE PURPOSES IN OHIO COUNTY. 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, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 327,644. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 2,640,331. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 327,644. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 191,482. 1 OHIO COUNTY HEALTH DEPARTMENT 117 SIXTH ST RISING SUN IN 47040 356000181 GOVERNMENTAL 10025 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY TOURISM INC PO BOX 112 RISING SUN IN 47040 842916107 GOVERNMENTAL 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN OHIO COUNTY COMMUNITY SCHOOL CORP 110 HENRIETTA ST RISING SUN IN 47040 351095571 GOVERNMENTAL 7500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 13 0 SCHOLARSHIPS 183 177307 PART I, LINE 2: THE FOUNDATION HAS TWO GRANT CYCLES. THE FIRST HALF IS APRIL 15TH AND PAYMENT IS MADE IN JUNE. THE SECOND HALF IS OCTOBER 15TH AND PAYMENT IS IN DECEMBER. OUTSIDE NOT-FOR-PROFITS SUBMIT APPLICATIONS TO THE FOUNDATIONS. ALL CYCLE APPLICATIONS ARE RECEIVED BY THE PROGRAM COORDINATOR. SHE MAKES SURE THAT THE ALL APPLICANTS MEET THE APPROPRIATE CRITERIA TO BE CONSIDERED FOR A GRANT. THE APPLICATIONS ARE DISTRIBUTED TO THE GRANT COMMITTEE (7 MEMBERS) WHO REVIEW THE APPLICANTS. THE GRANT COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD, AND THE BOARD MAKES THE FINAL DECISION ON WHO WILL RECEIVE GRANTS. ONCE GRANTS HAVE BEEN AWARDED BY THE BOARD, LETTERS ARE SENT TO THE GRANTEES ACKNOWLEDGING THEM THAT THEY HAVE BEEN SELECTED. NEXT, THE FOUNDATION SENDS OUT GRANT AGREEMENTS FOR THE OUTSIDE ORGANIZATION TO SIGN. AN AWARD PROGRAM IS HELD IN JUNE OR DECEMBER (DEPENDING ON CYCLE) FOR THE GRANTEE TO RECEIVE THE MONEY. PICTURES ARE REQUESTED IN DIGITAL FORM FROM EACH APPLICANT ALONG WITH THEIR FINAL REPORT. ALL FUNDS FOLLOW THE ABOVE GRANTING PROCEDURES WITH THE EXCEPTION BEING DONOR ADVISED FUNDS. THE FUND ORIGINATORS MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, RATHER THAN THE GRANT COMMITTEE. THE EXECUTIVE DIRECTOR HAS THE AUTHORIZATION TO SIGN GRANT CHECKS UP TO $5,000. ANY GRANT OVER $5,000 REQUIRES TWO SIGNATURES, AND ONE SIGNATURE MUST BE THE TREASURER OR THE PRESIDENT OF THE BOARD OF DIRECTORS. ALL FUND STATEMENTS ARE GENERATED AND REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE THEY ARE MAILED TO THE DONORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS AFTER RECEIPT FROM AUDITORS. AFTER APPROVAL BY BOARD, EXECUTIVE DIRECTOR REVIEWS AND SIGNS AND SENDS FORMS IN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND FORMS TO BE SIGNED ARE PRESENTED TO THE BOARD AND EMPLOYEES AT THE BEGINNING OF EACH YEAR. THE FORMS ARE THEN REVIEWED FOR ANY PROBLEMS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USE COMPARABLE DATA AND YEARLY PERFORMANCE EVALUATIONS IN DETERMINING EXECUTIVE DIRECTOR COMPENSATION AND ANNUAL RAISES. OFFICERS AND KEY EMPLOYEES ARE ASKED TO COMPLETE A SELF-EVALUATION. THE EXECUTIVE DIRECTOR REVIEWS STAFF AND RECOMMENDS COMPENSATION TO THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS CAN BE VIEWED AT THE OFFICE UPON REQUEST. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -2,448,849. FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND THE SELECTION PROCESS WERE NOT CHANGED DURING THE YEAR.