2025-05-08T15:43:17-05:00 2024-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2024-01-01 351960379 BROWN COUNTY COMMUNITY FOUNDATION INC BROW 8129884882 PO BOX 191 NASHVILLE IN 47448 JOHN ELLIOTT CHAIR 8129884882 2025-04-30 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2025-04-30 2024 2025-03-06 01:10:19Z JOHN ELLIOTT PO BOX 191 NASHVILLE IN 47448 22763034 0 X WWW.BROWNCOUNTYGIVES.ORG X 1993 IN THE BROWN COUNTY COMMUNITY FOUNDATION INSPIRES CHARITABLE GIVING, BRINGS PEOPLE AND RESOURCES TOGETHER, AND FACILITATES INVESTMENT TO MEET THE GREATEST NEEDS OF OUR COUNTY. 11 11 6 33 0 0 1479773 2975524 21659 23379 1206145 4406609 0 0 2707577 7405512 1950927 2203771 0 0 203730 221162 0 0 123105 187774 275773 2342431 2700706 365146 4704806 17015888 18956323 1184609 1140298 15831279 17816025 X THE BROWN COUNTY COMMUNITY FOUNDATION INSPIRES CHARITABLE GIVING, BRINGS PEOPLE AND RESOURCES TOGETHER, AND FACILITATES INVESTMENT TO MEET THE GREATEST NEEDS OF OUR COUNTY. 0 0 2336181 2136904 23379 THE BCCF GRANTS PROGRAM CREATES PARTNERSHIPS BY ENHANCING QUALITY OF LIFE ISSUES WITH FINANCIAL GRANTS ASSISTANCE. THE VISIBILITY AND SUCCESS OF THESE GRANT PROJECTS ATTRACT NEW ENDOWMENT FUNDS. THE PURPOSE OF THE BCCF GRANTS PROGRAM IS TO FINANCIALLY SUPPORT LOCAL NON-PROFIT AGENCIES (AND A FEW OUT OF STATE) BY AN ANNUAL COMPETITIVE GRANT CYCLE, SIMILAR TO THE BCCF SCHOLARSHIP PROGRAM. FROM A DIRECT MAILING, MARKETING AND NETWORKING METHODS, POTENTIAL GRANTEES ARE NOTIFIED OF THE CYCLE DATES WHICH WAS APPROVED BY THE FULL BOARD. ALL CONFLICTS OF INTEREST ARE DULY NOTED AND RECORDED. 66867 66867 0 THE OBJECTIVE OF BCCF SCHOLARSHIP PROGRAM IS TO NOT ONLY ENHANCE SCHOLARSHIP RECIPIENTS QUALITY OF LIFE DUE TO HIGHER EDUCATION OPPORTUNITIES, BUT ALSO TO SERVE BCCF DONORS PHILANTHROPIC ENDEAVORS WITH SCHOLARSHIP ENDOWMENTS. THERE WERE 38 SCHOLARSHIPS AWARDED IN 2024 FOR A TOTAL OF $66,867. THESE SCHOLARSHIPS PROVIDE FINANCIAL AID FOR DESERVING STUDENTS TO ATTEND AND/OR GRADUATE FROM A COLLEGE OR UNIVERSITY OR TRADE SCHOOL. FROM ENDOWED OR NON-PERMANENT FUNDS ANNUAL MONIES ARE MADE AVAILABLE AND THROUGH FOUNDATION MARKETING AND NETWORKING POTENTIAL APPLICANTS ARE MADE AWARE OF THE SELECTION PROCESS. A SCHOLARSHIP ORIENTATION FOR ALL PARENTS AND/OR STUDENTS IS FACILITATED BY THE BCCF DEVELOPMENT AND PROGRAM ASSISTANT AND BCCF SCHOLARSHIP COMMITTEE CHAIR WHERE APPLICATION BOOKLETS ARE DISTRIBUTED. UPON RECEIPT OF ALL APPLICATIONS, A BLIND PROCESS BEGINS WITH A BOARD APPROVED COMMITTEE. 2403048 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 1 0 0 0 0 0 0 0 0 1 6 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X THE ORGANIZATION 8129884882 PO BOX 191 NASHVILLE IN 47448 BILL WALTERS TRUSTEE 5.00 X 0 0 0 DAVID PHELPS TRUSTEE 3.00 X 0 0 0 DEBBIE KELLEY TRUSTEE 3.00 X 0 0 0 DWIGHT THOMPSON TRUSTEE 4.00 X 0 0 0 KERRY RIDGE TRUSTEE 3.00 X 0 0 0 KEVIN MCCRACKEN TRUSTEE 3.00 X 0 0 0 PHIL MCKOWN TRUSTEE 2.00 X 0 0 0 VICTOR BONGARD III TRUSTEE 2.00 X 0 0 0 LAURIE TEAL CHAIR - PART YEAR 10.00 X X 0 0 0 JOHN ELLIOTT VICE CHAIR/CHAIR 4.00 X X 0 0 0 TERRY NORMAN TREASURER 20.00 X X 0 0 0 RACHEL PERRY SECRETARY 4.00 X X 0 0 0 ALICE SUSEMICHEL CEO 50.00 X 82500 0 1300 82500 0 1300 0 0 0 0 0 82086 2893438 447256 2975524 PROGRAM SERVICE REVENUE 900099 23379 23379 23379 533101 533101 19231030 15357522 3873508 3873508 3873508 7405512 23379 0 4406609 2136904 2136904 66867 66867 83800 32369 21997 29434 114292 44147 30001 40144 5236 2023 1374 1839 17834 6889 4681 6264 59892 59892 130373 18461 93677 18235 3635 3635 11063 3651 3696 3716 19842 4762 6944 8136 2502 826 850 826 5510 1818 1874 1818 17672 4241 6185 7246 1997 479 699 819 SPECIAL PROJECTS 19124 19124 4163 595 2575 993 2700706 2403048 174553 123105 516786 738909 618797 186018 450451 432779 15806311 17596378 242340 188257 17015888 18956323 17199 34250 0 29707 0 1072062 1123099 48590 0 1184609 1140298 X 1115042 1192509 14716237 16623516 15831279 17816025 17015888 18956323 X 4704806 -2688657 -31403 X X 0 1 X 1 0 X 1052824 904643 2291920 1479773 2975524 8704684 1052824 904643 2291920 1479773 2975524 8704684 5163956 3540728 280819 564764 487054 474356 533101 2340094 10935 12158 5743 28836 11073614 58447 0.31970 0.33990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28 438264 427333 3553704 1 1 0 1 X 12685472 336656 2027934 674177 292581 14083304 11259079 298752 1875455 482490 265324 12685472 13646937 241304 -1668143 716086 244933 11259079 11538338 273149 2489340 431061 222829 13646937 10689091 133688 997473 99576 182338 11538338 1.00000 0 0 217000 217000 329464 113685 215779 72333 72333 0 432779 X 4158713 -2688657 318086 -2370571 6529284 56066 820162 876228 7405512 2173967 298452 298452 1875515 56066 769125 825191 2700706 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: 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 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, 2024 AND 2023, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 19,634. ADMINISTRATIVE FEE REVENUE 298,452. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 820,162. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 298,452. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 769,125. 1 BROWN COUNTY SCHOOLS PO BOX 38 NASHVILLE IN 47448 356004298 GOVERNMENTAL 398714 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GALLERY PO BOX 443 NASHVILLE IN 47448 311000340 501(C)(3) 309803 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY ART GUILD INC PO BOX 324 NASHVILLE IN 47448 351035674 501(C)(3) 128539 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY COMMUNITY YMCA 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 113745 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LIVE ADVENTUROUSLY 4946 GENE LANE NASHVILLE IN 47448 824055538 501(C)(3) 96389 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CAREER RESOURCE CENTER OF BROWN COUNTY PO BOX 2087 NASHVILLE IN 47448 356004298 501(C)(3) 85951 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION JACKSON TOWNSHIP FIRE DEPT 4831 HELMSBURG RD NASHVILLE IN 47448 351920948 GOVERNMENTAL 70749 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HUMANE SOCIETY INC 128 SOUTH STATE ROAD 135 NASHVILLE IN 47448 237276105 501(C)(3) 68455 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HABITAT FOR HUMANITY INC PO BOX 260 NASHVILLE IN 47448 621423488 501(C)(3) 68401 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 183 NASHVILLE IN 47448 356043895 501(C)(3) 67926 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOUTHERN BROWN COUNTY VOLUNTEER FIRE DEPARTMENT PO BOX 222 NASHVILLE IN 47448 501(C)(3) 56821 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ACCESS BROWN COUNTY 105 WILLOW STREET NASHVILLE IN 47448 352038783 501(C)(3) 50493 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CORDRY SWEETWATER VOL FIRE & AMBULANCE 101 FIREHOUSE ROAD NINEVEH IN 46164 351936400 501(C)(3) 49992 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRIENDS OF BROWN COUNTY STATE PARK PO BOX 1892 NASHVILLE IN 47448 352056769 501(C)(3) 42164 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MOTHER'S CUPBOARD COMMUNITY KITCHEN INC PO BOX 825 NASHVILLE IN 47448 201293561 501(C)(3) 41456 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CENTERSTONE OF INDIANA 645 SOUTH ROGERS STREET BLOOMINGTON IN 47403 351147323 501(C)(3) 36083 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOCIETY OF ST VINCENT DE PAUL OF BROWN COUNTY PO BOX 577 NASHVILLE IN 47448 135562362 501(C)(3) 29034 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY 4H CLUB ASSOCIATION CORP PO BOX 1481 NASHVILLE IN 47448 351657518 501(C)(3) 28000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION TOWN OF NASHVILLE PO BOX 446 NASHVILLE IN 47448 356006421 GOVERNMENTAL 26750 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY AUDITORS OFFICE PO BOX 37 NASHVILLE IN 47448 GOVERNMENTAL 26750 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION THE SALVATION ARMY PO BOX 1717 NASHVILLE IN 47448 362167910 501(C)(3) 26419 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY SHERIFF'S DEPARTMENT PO BOX 95 NASHVILLE IN 47448 501(C)(3) 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION WE CARE GANG INC PO BOX 1492 NASHVILLE IN 47448 760825861 501(C)(3) 20000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OAK RIDGE CEMETERY ASSOCIATION PO BOX 2073 NASHVILLE IN 47448 311111674 501(C)(3) 16400 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ROTARY CLUB OF BROWN COUNTY PO BOX 1086 NASHVILLE IN 47448 351869797 501(C)(3) 16263 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION FRIENDS OF BROWN COUNTY PUBLIC LIBRARY PO BOX 1184 NASHVILLE IN 47448 351562491 501(C)(3) 15909 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PLAYHOUSE MANAGEMENT INC PO BOX 2011 NASHVILLE IN 47448 452784362 501(C)(3) 15820 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BC SOLID WASTE MANAGEMENT DISTRICT PO BOX 353 NASHVILLE IN 47448 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RIVERSONG MUSIC INC PO BOX 1515 NASHVILLE IN 47448 820700226 501(C)(3) 14500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY 4-H COUNCIL INC PO BOX 7 NASHVILLE IN 47448 352005725 501(C)(3) 14119 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HOPE FOR HEARTS FARM INC 1001 W STATE ROAD 45 MORGANTOWN IN 46160 854351508 501(C)(3) 13200 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HIGH SCHOOL PO BOX 68 NASHVILLE IN 47448 356004298 GOVERNMENTAL 11981 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION READY TO READ PO BOX 772 NASHVILLE IN 47448 881880455 501(C)(3) 10025 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ESSENTIAL OPPORTUNITIES BROWN COUNTY INC PO BOX 1152 NASHVILLE IN 47448 882775340 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MIDWEST EQUINE TRAIL FOUNDATION 3158 E COUNTY ROAD 200 S DILLSBORO IN 47018 464384251 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION PENTECOSTALS OF NASHVILLE 60 MOUNT LIBERTY ROAD NASHVILLE IN 47448 464339615 501(C)(3) 9900 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST PAUL LUTHERAN CHURCH 6045 EAST STATE STREET COLUMBUS IN 47201 351163145 501(C)(3) 8259 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY PUBLIC LIBRARY PO BOX 8 NASHVILLE IN 47448 356005114 501(C)(3) 7525 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION NASHVILLE ARTS CERAMICS AND HOMESTEADING 1347 JACKSON BRANCH ROAD NASHVILLE IN 47448 991677792 501(C)(3) 7500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BROWN COUNTY HISTORICAL SOCIETY INC PO BOX 668 NASHVILLE IN 47448 356033422 501(C)(3) 7158 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DO SOMETHING INC PO BOX 2022 NASHVILLE IN 47448 825249011 501(C)(3) 6200 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION AREA 1 HORSE & PONY SHOW PO BOX 365 VERNON IN 47281 351632139 501(C)(3) 6000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SYCAMORE LAND TRUST PO BOX 7801 BLOOMINGTON IN 47407 351830637 501(C)(3) 5842 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SPRUNICA ELEMENTARY PARENT TEACHER ORGANIZATION 3611 SPRUNICA RD NINEVEH IN 46164 352056231 501(C)(3) 5470 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 44 0 SCHOLARSHIPS 38 66867 PART I, LINE 2: BCCF REQUIRES THE ORGANIZATION TO FOLLOW A GRANT ACCOUNTABILITY REPORT GUIDELINES, WHICH REQUIRES A WRITTEN NARRATIVE, FINANCIAL REPORT, COPIES OF RECEIPTS/INVOICES, AND PHOTOGRAPHS OF PROJECT. BCCF ALSO VISITS THE SITE FOR AN INSPECTION, WHEN APPLICABLE. X 3 447256 FMV 0 1 1 PART I, LINE 32B: THE ORGANIZATION HIRES OR USES THIRD PARTIES TO PROCESS AND SELL NONCASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE RECEIVED A COPY OF THE FORM 990. THEY REVIEW THE FORM IN ITS ENTIRETY. THEN THE 990 IS SENT TO THE BOARD FOR REVIEW PRIOR TO THE MEETING. AT THE MEETING, THE FORM 990 IS DISCUSSED. THE BOARD OF TRUSTEES MAKES A MOTION TO APPROVE THE FORM 990. AFTER APPROVAL, THE BOARD CHAIR SIGNS THE FORM. FORM 990, PART VI, SECTION B, LINE 12C COMMITTEE MEMBERS, STAFF AND BOARD TRUSTEES COMPLETE A NEW CONFLICT OF INTEREST FORM EACH YEAR. THE COMMITTEE CHAIRS REVIEW THE FORMS FOR THE COMMITTEES. THE CEO REVIEWS THE FORMS FOR THE STAFF. THE BOARD CHAIR AND THE NOMINATING COMMITTEE REVIEWS THE FORM FOR THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES ESTABLISHED A COMMITTEE TO DETERMINE THE CEO SALARY. PART OF THE DECISION WAS BASED ON MONIES AVAILABLE. THE CEO'S SALARY IS REVIEWED EACH YEAR BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 BCCF MAKES DOCUMENTS AVAILABLE TO THE PUBLIC THROUGH BCCF'S ANNUAL REPORT TO THE COMMUNITY, THROUGH THE BCCF WEBSITE AND ANNOUNCEMENTS IN THE LOCAL NEWSPAPER. FORM 990, PART XI, LINE 9: SFAS 136 ADJUSTMENT -51,037. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 19,634. LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OF THE AUDIT OR SELECTION OF AN INDEPENDENT ACCOUNTANT.