2024-11-07T12:20:19-06:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 351934464 OWEN COUNTY COMMUNITY FOUNDATION OWEN 8128291725 PO BOX 503 SPENCER IN 47460 JANET RUMMEL PRESIDENT/CEO 8128291725 2024-11-07 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-11-07 2023 2024-10-15 13:58:12Z JANET RUMMEL PO BOX 503 SPENCER IN 47460 2912000 0 X WWW.OWENCOUNTYCF.ORG X 1994 IN THE OWEN COUNTY COMMUNITY FOUNDATION IS COMMITTED TO ENHANCING THE QUALITY OF LIFE FOR ALL CITIZENS OF OWEN COUNTY, NOW AND FOR GENERATIONS TO COME. TO BE THE TRUSTWORTHY RESOURCE FOR PHILANTHROPY BY BUILDING A PERMANENT ENDOWMENT, ADDRESSING NEEDS THROUGH GRANTMAKING, AND PROVIDING LEADERSHIP RESOURCES TO SERVE OUR COMMUNITY. 15 15 6 100 0 0 640195 1534211 12618 1075 269792 102693 -854 -103 921751 1637876 698498 610707 0 0 303973 250371 0 0 143864 158944 136159 1161415 997237 -239664 640639 10308031 12582078 305360 409786 10002671 12172292 THE OWEN COUNTY COMMUNITY FOUNDATION IS COMMITTED TO HELP MAKE OUR COMMUNITIES BECOME BETTER PLACES TO GROW, WORK, AND LIVE. THE FOUNDATION ALSO MATCHES DONORS WITH NEEDS IN OWEN COUNTY. 0 0 729930 610707 1075 GRANTS AND SCHOLARSHIPS: ACHIEVEMENT OF THIS PROGRAM'S PURPOSE PROVIDES SUPPORT FOR ORGANIZATIONS PERFORMING CHARITABLE WORK IN OWEN COUNTY TO HELP MAKE OUR COMMUNITIES BECOME BETTER PLACES TO GROW, WORK AND LIVE AS WELL AS TO HELP THESE GROUPS REMAIN RELEVANT OVER TIME AND RESPONSIVE TO CHANGING CIRCUMSTANCES. SCHOLARSHIP GRANTS TO INDIVIDUALS HELP STUDENTS PURSUE THEIR ACADEMIC GOALS AND HELP RAISE THE LEVEL OF EDUCATIONAL ATTAINMENT IN OWEN COUNTY. 729930 1 1 0 0 0 1 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X THE ORGANIZATION 8128291725 PO BOX 503 SPENCER IN 47460 ASHLEY FLEETWOOD BOARD MEMBER 1.00 X 0 0 0 CAROL TUCKER BOARD MEMBER 1.00 X 0 0 0 DANIELLE CONNER BOARD MEMBER 1.00 X 0 0 0 DAVE ALLEN BOARD MEMBER 1.00 X 0 0 0 ED STAUBACH BOARD MEMBER 1.00 X 0 0 0 GRANT MINNEMEYER BOARD MEMBER 1.00 X 0 0 0 JESSICA BRINSON BOARD MEMBER 1.00 X 0 0 0 MICHELLE DEFORD BOARD MEMBER 1.00 X 0 0 0 MIKE SUDOL BOARD MEMBER 1.00 X 0 0 0 SUSAN ELKINS BOARD MEMBER 1.00 X 0 0 0 TAMRA RANARD BOARD MEMBER 1.00 X 0 0 0 TOM WALLACE CHAIRPERSON 1.00 X X 0 0 0 RONDA STOGSDILL VICE CHAIRPERSON 1.00 X X 0 0 0 KAYE ERNEY TREASURER 1.00 X X 0 0 0 AMBER MULLIN SECRETARY 1.00 X X 0 0 0 JANET RUMMEL PRESIDENT/CEO 40.00 X 97057 0 0 97057 0 0 0 0 0 0 0 24408 1509803 952085 1534211 PROGRAM SERVICE REVENUE 624110 1075 1075 1075 499823 499823 868709 1265839 -397130 -397130 -397130 8182 24408 8285 -103 -103 1637876 1075 0 102590 478407 478407 132300 132300 97057 26205 30088 40764 103885 28049 32204 43632 34178 9228 10595 14355 15251 4118 4728 6405 30109 30109 37247 29798 7449 2513 628 1885 20019 4882 2415 12722 19211 6340 6369 6502 852 384 85 383 1972 592 394 986 7601 2509 2508 2584 7473 2467 2540 2466 DUES AND SUBSCRIPTIONS 4050 2025 2025 MISCELLANEOUS 3248 1072 1104 1072 REPAIRS AND MAINTENANCE 1864 615 615 634 997237 729930 123443 143864 181813 176560 74638 63987 35326 0 306 0 83000 52572 35782 24391 16790 9802752 12062610 188805 179131 10308031 12582078 2735 7008 22898 51084 43473 69528 41500 236254 240666 305360 409786 X 740707 797450 9261964 11374842 10002671 12172292 10308031 12582078 X 640639 1554340 -25358 X X 0 1 X 1 0 X 972301 1096520 1704315 640195 1534211 5947542 972301 1096520 1704315 640195 1534211 5947542 1710470 4237072 228232 320134 247298 492974 499823 1788461 6620 5580 4184 4370 8182 28936 7764939 0.54570 0.59920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11 426910 64140 581009 1 1 0 1 X 9485297 847530 1480039 403004 205499 11204363 11400899 368798 -1486534 595931 201935 9485297 8907698 1376798 1425945 112696 196846 11400899 7994287 381406 844553 169493 143055 8907698 6341676 793147 1224531 233107 131960 7994287 0.04000 0.96000 0 0 13370 4560 8810 39202 31222 7980 16790 CHARITABLE GIFT ANNUITIES 56708 OPERATING LEASE LIABILITY 183958 240666 X 3346450 1554340 214477 1768817 1577633 30109 30134 60243 1637876 1176829 213780 213780 963049 30109 4079 34188 997237 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: ENDOWMENT FUNDS ARE EITHER UNRESTRICTED TO USE AS DETERMINED BY THE BOARD OF DIRECTORS OR RESTRICTED BY THE PURPOSE OF THE FUND AGREEMENTS WHICH ESTABLISHED THEM. 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. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. THE RGANIZATION 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 FEES 205,495. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 697. SPECIAL EVENTS EXPENSE 8,285. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS 136 ADJUSTMENT 30,134. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 205,495. SPECIAL EVENTS EXPENSE 8,285. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS 136 ADJUSTMENT 4,079. JIM FULFORD GOLF OUTING 27888 24408 3480 300 1180 1302 27888 24408 3480 300 1180 1302 2782 698 1 GARRARD CHAPEL FOOD PANTRY 7410 W STATE ROAD 46 BOWLING GREEN IN 47833 870778917 501(C)(3) 5200 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION INDIANA UNIVERSITY RESEARCH 400 E 7TH ST RM 501 BLOOMINGTON IN 47405 356001673 501(C)(3) 25058 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MARK OF DISCIPLESHIP INC 95 W FRANKLIN ST SPENCER IN 47460 371423042 501(C)(3) 14391 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN COUNTY CHRISTIAN PROGRAMS INC PO BOX 568 SPENCER IN 47460 310970410 501(C)(3) 5562 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN COUNTY FAMILY YMCA 1111 W STATE ROAD 46 SPENCER IN 47460 352017600 501(C)(3) 74406 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN COUNTY HUMAN SOCIETY INC 2014 W ROMONA ROAD SPENCER IN 47460 351835119 501(C)(3) 8850 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN VALLEY HIGH SCHOOL 622 W STATE HIGHWAY 46 SPENCER IN 47460 351099629 GOVERNMENTAL 32979 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OWEN VALLEY MIDDLE SCHOOL 626 W STATE HIGHWAY 46 SPENCER IN 47460 351099629 GOVERNMENTAL 5656 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RIVERSIDE CEMETERY ASSOCIATION 498 W JEFFERSON ST SPENCER IN 47460 350616598 501(C)(13) 10187 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION TOWN OF GOSPORT PO BOX 146 GOSPORT IN 47433 356005552 GOVERNMENTAL 40145 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 10 0 SCHOLARSHIPS 76 132300 SCHEDULE I, PART II GRANTEES COMPLETE AGREEMENT PRIOR TO RECEIVING CHECKS AND THEY SUBMIT A REPORT, ALONG WITH ACCOUNTING RECEIPTS, TO SUBSTANTIATE USE OF GRANT MONIES. SCHEDULE I, PART III CHECKS GO DIRECTLY TO THE SCHOOL. IT IS SENT WITH A FORM SHOWING STUDENT NAME AND SCHOOL ID AND HOW TO APPLY THE MONEY, WHETHER TO FULL OR PART OF THE YEAR. X 2 952085 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES A THIRD PARTY TO SELL GIFTED STOCK. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD APPROVES FINANCIAL STATEMENTS WHICH ARE USED TO PREPARE THE FORM 990. ONCE THE 990 IS RECEIVED, THE BOARD WILL REVIEW AND APPROVE BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C IN JANUARY OF EACH YEAR, EACH BOARD MEMBER MUST UPDATE HIS/HER CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15A EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED BASED ON MARKET SALARIES FOR COMPARABLE MANAGEMENT/ADMINISTRATIVE POSITIONS, FINANCIAL INSTITUTIONS COMPENSATION SURVEY (CROWE-CHIZEK-INDIANA), AND COMMUNITY FOUNDATION STAFFING AND SALARY COMPARISONS (INDIANA GRANTMAKERS ALLIANCE). SUBSEQUENT ADJUSTMENTS ARE BASED ON INCUMBENT'S ANNUAL PERFORMANCE EVALUATION AND THE SOCIAL SECURITY ADMINISTRATION'S ANNUAL COST-OF-LIVING ADJUSTMENTS. ALL ISSUES RELATING TO EXECUTIVE DIRECTOR COMPENSATION ARE HANDLED BY THE INDEPENDENT BOARD OF DIRECTORS UNDER THE OWEN COUNTY COMMUNITY FOUNDATION'S CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 FORMS 1023 AND 990 ARE BOTH AVAILABLE IN OUR OFFICES FOR THE PUBLIC. OUR PUBLIC DISCLOSURE BINDER CONTAINS THE FOLLOWING: IRS DETERMINATION LETTER, FORM 1023, 3 MOST RECENT 990 FILINGS, MOST RECENTLY AUDITED FINANCIAL STATEMENTS, INVESTMENT INFORMATION DISCLOSURE, ANNUAL REPORTS OF OWEN COUNTY COMMUNITY FOUNDATION. OWEN COUNTY COMMUNITY FOUNDATION'S 990 CAN ALSO BE ACCESSED THROUGH GUIDESTAR. WE ARE UNAWARE OF ANY OTHER WEBSITES THAT MAKE OUR FORM 1023 OR FORM 990S AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: SFAS 136 -26,055. CHANGE IN SPLIT INTEREST VALUE 697. FORM 990, PART XII, LINE 2C THE PROCEDURES THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.