2025-02-17T11:55:20-06:00 2024-09-30 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-10-01 352014369 SCOTT COUNTY COMMUNITY FOUNDATION INC SCOT 8127522057 PO BOX 25 60 NORTH MAIN STREET SCOTTSBURG IN 47170 JAIME L TOPPE EXECUTIVE DIRECTOR 8127522057 2025-02-14 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2025-02-14 2023 2025-03-06 01:10:19Z JAIME L TOPPE PO BOX 25 60 NORTH MAIN STREET SCOTTSBURG IN 47170 2699201 0 X WWW.SCOTTCOUNTYFOUNDATION.ORG X 1996 IN GROWING AND PRESERVING CHARITABLE GIFTS TO STRENGTHEN SCOTT COUNTY BY LOOKING FORWARD AND GIVING BACK. SCOTT COUNTY COMMUNITY FOUNDATION STRIVES TO BE A LEADER IN ATTRACTING, MANAGING AND FOCUSING THE PHILANTHROPIC RESOURCES WHICH MEET COMMUNITY NEEDS AND ENRICH THE QUALITY OF LIFE OF SCOTT COUNTY CITIZENS FOR ALL GENERATIONS GIVING BACK. 9 9 2 114 0 0 212004 1173415 5310 0 474276 945614 0 5100 691590 2124129 401564 391893 0 0 145930 153867 0 0 29470 114720 119622 662214 665382 29376 1458747 11293563 14352468 595333 701584 10698230 13650884 X GROWING AND PRESERVING CHARITABLE GIFTS TO STRENGTHEN SCOTT COUNTY BY LOOKING FORWARD AND GIVING BACK. SCOTT COUNTY COMMUNITY FOUNDATION STRIVES TO BE A LEADER IN ATTRACTING, MANAGING AND FOCUSING THE PHILANTHROPIC RESOURCES WHICH MEET COMMUNITY NEEDS AND ENRICH THE QUALITY OF LIFE OF SCOTT COUNTY CITIZENS FOR ALL GENERATIONS GIVING BACK. 0 0 538669 391893 THE ORGANIZATION DISBURSES GRANTS TO 501 C 3 ORGANIZATION FOR PROJECTS THAT PROMOTE THE COMMUNITY AND HELP MEET THE CHANGING NEEDS OF THE COMMUNITY. THE ORGANIZATION ALSO DISBURSES GRANTS TO LOCAL AREA HIGH SCHOOLS AND POST HIGH SCHOOL GRADUATES IN ACCORDANCE WITH THE REQUESTS TO CRITERIA OF THE DONORS WHO ESTABLISH SCHOLARSHIP FUNDS.SCCF OVERSEES THE SCOTT COUNTY YOUTH GRANTMAKING COUNCIL. THIS YOUTH COUNCIL WAS ESTABLISHED TO PROMOTE LEADERSHIP SKILLS, SERVICE TO COMMUNITY, RAISING PHILANTHROPIC DOLLARS AND GIVING BACK TO THE COMMUNITY AMONG THE YOUTH. THE COUNCIL HELD THEIR OWN SEPARATE GRANTS CYCLE AND WAS ABLE TO GIVE BACK THROUGH YOUTH RELATED PROJECTS. 6964 EARLY CHILDHOOD EDUCATION: GATHERS DATA AND OTHER INFORMATION ON EARLY CHILDHOOD RESOURCES, PROMOTES EARLY CHILDHOOD ACTIVITIES, EVENTS AND INITIATIVES; ASSISTS WITH FUNDRAISING AND AWARENESS ACTIVITIES.SCOTT COUNTY COMMUNITY FOUNDATION IN COLLABORATION WITH UNITED WAY OF SCOTT COUNTY ADMINISTERS AND SUPPORTS THE DOLLY PARTON IMAGINATION LIBRARY PROGRAM IN SCOTT COUNTY, IN. THIS PROGRAM THROUGH GRANTS, DONATIONS AND FUNDRAISING PROVIDES A MONTHLY FREE BOOK TO CHILDREN IN SCOTT COUNTY FROM BIRTH TO AGE 5. THE GOAL OF PROGRAM IS TO INCREASE CHILDHOOD LITERACY. 339 SCO CO CONNECT: WE CONNECT NEW AND EXISTING RESIDENTS OF SCOTT COUNTY FOR A WELCOMING AND STRONG COMMUNITY. THIS WILL INCREASE THE QUALITY OF PLACE AND LIFE IN OUR COMMUNITY. IT ALSO OPENS THE DOOR TO CONNECTING VOLUNTEERS TO NONPROFITS IN OUR COMMUNITY. 545972 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 1 0 1 2 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X THE ORGANIZATION 8127522057 60 N MAIN PO BOX 25 SCOTTSBURG IN 47170 CHRIS ROUTT BOARD MEMBER 1.00 X 0 0 0 JAMIE LONGACRE BOARD MEMBER 1.00 X 0 0 0 JENNIFER COWARD BOARD MEMBER 1.00 X 0 0 0 RYAN PAYNE BOARD MEMBER 1.00 X 0 0 0 TINISHA BOWLES-DENSFORD BOARD MEMBER 1.00 X 0 0 0 AL RIGGLE CHAIRMAN 1.00 X X 0 0 0 JANIE ALEXANDER VICE CHAIRMAN 1.00 X X 0 0 0 KEVIN JENTZEN SECRETARY 1.00 X X 0 0 0 DANIEL BRUNNER TREASURER 1.00 X X 0 0 0 JAIME L TOPPE EXECUTIVE DIRECTOR 37.50 X 82468 0 961 82468 0 961 0 0 0 0 0 632 1172783 1173415 441437 441437 5100 0 5100 5100 5100 1079249 575072 504177 504177 504177 0 632 0 0 2124129 5100 0 945614 315824 315824 76069 76069 87399 69919 8740 8740 51928 5193 44139 2596 2690 1333 1151 206 11850 5775 5154 921 12550 12550 53134 53134 2907 1163 581 1163 10187 3407 3885 2895 1800 1800 2115 846 846 423 2055 719 617 719 1593 610 373 610 6609 1983 2313 2313 6802 2721 2041 2040 EQUIPMENT RENTAL AND MA 15147 6059 4544 4544 DUES AND SUBSCRIPTIONS 1530 536 536 458 ENDOWMENT DEVELOPMENT 1238 1238 PROGRAM SUPPORT EXPENSE 1000 347 353 300 955 334 317 304 665382 545972 89940 29470 91894 129941 285377 848820 251352 162133 95828 89219 10820464 13284488 11293563 14352468 3135 3300 592198 698284 595333 701584 X 942802 1047475 9755428 12603409 10698230 13650884 11293563 14352468 X 1458747 1599993 -106086 X X 0 1 X 1 0 X 744743 784381 346105 212004 1173415 3260648 744743 784381 346105 212004 1173415 3260648 1764761 1495887 286398 285757 459076 336364 441437 1809032 5069680 0.29510 0.27170 X SCOTT COUNTY COMMUNITY FOUNDATION, INCEIN 35-2014369ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TESTTHE PUBLIC SUPPORT PERCENTAGES FOR THE SCOTT COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2023 AND 2022 ARE 29.51% AND 27.17%, 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 33 16150 67109 2134035 1 1 0 1 X 10898746 314640 2831055 365683 197489 13481269 9924733 150280 1355621 343435 188453 10898746 11963735 303158 -1860686 303610 177864 9924733 9035086 579190 2806030 295075 161496 11963735 8599173 603136 281654 291104 157773 9035086 1.00000 0 0 171156 86319 84837 56630 56358 272 23566 19456 4110 89219 X 3746680 1599993 215219 1815212 1931468 50318 142343 192661 2124129 794026 215219 215219 578807 50318 36257 86575 665382 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE ORGANIZATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: TO USE EARNINGS TO MAKE GRANTS TO THE COMMUNITY. THESE GRANTS WILL ADDRESS COMMUNITY NEEDS. THE ENDOWMENT FUNDS WILL BE PRESERVED TO ADDRESS THESE NEEDS FOR GENERATIONS TO COME. PART X, LINE 2: THE SCOTT COUNTY COMMUNITY FOUNDATION, INC. 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 SCCF AND RECOGNIZE A TAX LIABILITY IF SCCF 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 SCCF, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 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 FINANCIAL STATEMENTS. SCCF IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, SCCF IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, SCCF IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 197,489. OPERATING REIMBURSEMENT 17,580. IN KIND REVENUE 150. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 142,343. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 197,489. OPERATING REIMBURSEMENT 17,580. IN KIND EXPENSE 150. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 36,257. 1 SCOTT COUNTY PARTNERSHIP PO BOX 214 SCOTTSBURG IN 47170 352082074 501(C)(3) 58609 0 EDUCATIONAL, INSURANCE FOR FAMILIES STAFF SUPPORT SCOTT COUNTY SCHOOL DISTRICT 1 PO BOX 9 AUSTIN IN 47102 501(C)(3) 21006 0 ORGANIZATIONAL SUPPORT CASA OF SCOTT COUNTY 54 E MCCLAIN AVE SCOTTSBURG IN 47170 455183803 501(C)(3) 20616 0 SUPPORTING CHILDREN IN COURT SYSTEM UNITED WAY OF SCOTT COUNTY PO BOX 227 SCOTTSBURG IN 47170 351867167 501(C)(3) 20282 0 OPERATIONAL SUPPORT AND DOLLY PARTON IMAGINATION LIBRARY SCOTTSBURG UNITED METHODIST CHURCH 615 S HONEYRUN PKWY SCOTTSBURG IN 47170 351602918 501(C)(3) 15862 0 ORGANIZATIONAL SUPPORT, MISSION SUPPORT AND HUNGER RELIEF SCOTT COUNTY COMMUNITY CLEARINGHOUSE PO BOX 214 SCOTTSBURG IN 47170 352082074 501(C)(3) 14870 0 AMERICORP SUPPORT AND HUNGER RELIEF SCOTT COUNTY FAMILY YMCA 805 COMMUNITY WAY SCOTTSBURG IN 47170 351876673 501(C)(3) 12565 0 ORGANIZATIONAL SUPPORT AND CAMP SUPPORT SCOTT COUNTY EMERGENCY MANAGEMENT AGENCY 85 E WARDELL ST SCOTTSBURG IN 47170 356000195 501(C)(3) 11640 0 ORGANIZATIONAL SUPPORT PRESERVATION ALLIANCE INC PO BOX 122 SCOTTSBURG IN 47170 351788557 501(C)(3) 11592 0 ORGANIZATIONAL SUPPORT STILL WATER INDIVIDUAL AND FAMILY THERAPY SERVICES INC 183 E MCCLAIN AVE SCOTTSBURG IN 47170 841922684 501(C)(3) 10000 0 CLIENT THERAPY SCHOLARSHIPS SCOTTSBURG BEAUTIFICATION COMMITTEE 2 E MCCLAIN AVE SCOTTSBURG IN 47170 352019941 501(C)(3) 8949 0 ORGANIZATIONAL SUPPORT JOYCE HAMILTON OARD SPRINGS COMMUNITY CENTER INC 2378 E DOTY MILL ROAD DEPUTY IN 47230 921217444 501(C)(3) 7691 0 ORGANIZATIONAL SUPPORT SCOTTSBURG HIGH SCHOOL ALUMNI ASSOCIATION PO BOX 161 SCOTTSBURG IN 47170 811367127 501(C)(3) 7000 0 ORGANIZATIONAL SUPPORT HUMANE SOCIETY OF SCOTT COUNTY PO BOX 711 SCOTTSBURG IN 47170 392049638 501(C)(3) 6050 0 ORGANIZATIONAL SUPPORT NEW CREATION MINISTRIES PO BOX 251 SCOTTSBURG IN 47170 272257167 501(C)(3) 6000 0 OPERATIONAL SUPPORT GLEANERS FOOD BANK OF INDIANA 3737 WALDEMERE AVE INDIANAPOLIS IN 46241 351483868 501(C)(3) 6000 0 SCHOOL BASED FOOD PANTRY FIRST CHRISTIAN CHURCH 255 WEST MCCLAIN AVE SCOTTSBURG IN 47170 350933544 501(C)(3) 5023 0 ORGANIZATIONAL SUPPORT 17 0 SCHOLARSHIPS 43 76069 PART I, LINE 2: GRANTS AWARDED DURING THE UNRESTRICTED GRANT CYCLE ARE REQUIRED TO SUBMIT A FINAL GRANT REPORT WITH SUBMITTED RECEIPTS AS WELL AS A REPORT ON HOW THE FUNDING WAS USED. IN ADDITION THE EXECUTIVE DIRECTOR MAKES SITE VISITS, TAKES PICTURES AND CONDUCTS A FOLLOW UP INTERVIEW. BEFORE ANY GRANTS ARE AWARDED THE BOARD APPROVES THE PAYMENT TO ENSURE THE GRANT IS BEING USED FOR A CHARITABLE PURPOSE. FORM 990, PART VI, SECTION A, LINE 2 CHARLOTTE BOSWELL AND KEVIN JENTZEN HAVE A FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS RECEIVED THE FINANCIAL OFFICER MAKES ARRANGEMENTS WITH THE FINANCE AND INVESTMENT COMMITTEE TO MEET AND REVIEW. THIS REVIEW USUALLY TAKES PLACE IN FEBRUARY. ONCE THE COMMITTEE REVIEWS AND DISCUSSES, IT IS THEN PRESENTED TO THE BOARD OF DIRECTORS AT THEIR NEXT MEETING. THIS BOARD MEETING WILL USUALLY TAKE PLACE IN FEBRUARY. ONCE THE BOARD OF DIRECTORS REVIEWS AND APPROVES, THE 990 IS SIGNED BY THE EXECUTIVE DIRECTOR. AT THE TIME OF REVIEW EACH COMMITTEE AND BOARD MEMBER WILL RECEIVE A COPY. PLEASE NOTE THE FINANCE AND INVESTMENT COMMITTEE ACTS AS THE AUDIT COMMITTEE BECAUSE OF THEIR QUALIFICATIONS. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH FISCAL YEAR THE BOARD OF DIRECTORS, COMMITTEE MEMBERS (VOLUNTEERS), AND STAFF ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST DUALITY POLICY THAT DISCLOSES ANY FAMILY, BUSINESS OR COMMUNITY ORGANIZATION THAT THEY HAVE AN INTEREST IN. DURING BOARD MEETINGS AND COMMITTEE MEETINGS THE MEMBER DOES NOT PARTICIPATE IN DIRECT DISCUSSION OR VOTE ON SUCH RELATED MATTERS AND SUCH IS NOTED IN THE BOARD/COMMITTEE MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ACTS AS THE EXECUTIVE DIRECTOR REVIEW COMMITTEE. THE COMMITTEE CONDUCTS AN ANNUAL PERFORMANCE EVALUATION. THE EVALUATION, YEARS OF SERVICE, ANNUAL BUDGET, COMPARABILITY DATA, FULL-TIME OR PART-TIME SERVICE ARE ALL CONSIDERED WHEN MAKING A RECOMMENDATION TO THE BOARD FOR APPROVAL ON EXECUTIVE DIRECTOR SALARY. THE COMPARABILITY DATA USED COMPARES EMPLOYEE POSITION, ASSET SIZE AND GEOGRAPHICAL AREA. COMPENSATION DATA FROM COUNCIL ON FOUNDATIONS AND THE INDIANA PHILANTHROPY ALLIANCE ARE ALSO USED FOR COMPARISONS. THE EXECUTIVE DIRECTOR CONDUCTS AN ANNUAL EMPLOYEE PERFORMANCE REVIEW ON ALL OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 CURRENTLY ON THE SCOTT COUNTY COMMUNITY FOUNDATION WEBSITE WWW.SCOTTCOUNTYFOUNDATION.ORG, WE HAVE AVAILABLE FOR DOWNLOAD OUR AUDITED FINANCIAL STATEMENTS, OUR LATEST 990, AS WELL AS OUR ANNUAL REPORT. WE HAVE A STATEMENT ON THE WEBSITE THAT READS ANY REQUESTS FOR POLICIES MAY BE MADE TO OUR OFFICE. WE ALSO HAVE THE GOVERNING DOCUMENTS, 990, FINANCIAL STATEMENTS AND POLICIES AVAILABLE FOR PUBLIC INSPECTION IN OUR OFFICE LOCATED AT 60 NORTH MAIN STREET, SCOTTSBURG IN. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -106,086. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM THE PRIOR YEAR.