2025-04-07T12:16:29-05:00 2024-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2024-01-01 352087649 COMMUNITY FOUNDATION OF SWITZERLAND COUNTY INC COMM 8124279160 303 FERRY STREET VEVAY IN 47043 TYE SULLIVAN EXECUTIVE DIRECTOR 8124279160 2025-03-14 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2025-03-14 2024 2025-03-06 01:10:19Z TYE SULLIVAN 303 FERRY STREET VEVAY IN 47043 6255336 0 X WWW.CFSCI.ORG X 1999 IN TO ENGAGE IN PROGRAMS & ACTIVITIES BENEFITING THE RESIDENTS OF SWITZERLAND COUNTY. 10 10 2 15 0 0 132446 684792 0 0 364123 659083 0 0 496569 1343875 288690 346629 0 0 160450 169815 0 0 32380 132002 206160 581142 722604 -84573 621271 15506567 17373547 564789 608182 14941778 16765365 CONNECTING PEOPLE WHO CARE WITH CAUSES THAT MATTER FOR GOOD FOR EVER FOR SWITZERLAND COUNTY. 0 0 528924 346629 COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF SWITZERLAND COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2024, THE COMMUNITY FOUNDATION AWARDED NUMEROUS GRANTS AND SCHOLARSHIPS. 528924 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 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TYE SULLIVAN 8124279160 303 FERRY STREET VEVAY IN 47043 COURTNEY ALTHOFF BOARD MEMBER 3.00 X 0 0 0 DENISE DICKERSON MEMBER 3.00 X 0 0 0 JESSICA MARGISON BOARD MEMBER 3.00 X 0 0 0 PAT LANMAN BOARD MEMBER 3.00 X 0 0 0 SHANE GRIFFIN BOARD MEMBER 3.00 X 0 0 0 TYLER ALLEN BOARD MEMBER 3.00 X 0 0 0 KARIN DUTKIEWICZ PRESIDENT 3.00 X X 0 0 0 EMILY SCHROEDER VICE PRESIDENT 3.00 X X 0 0 0 DEBBIE ARCHER TREASURER 3.00 X X 0 0 0 MICHAEL JONES SECRETARY 3.00 X X 0 0 0 TYE SULLIVAN EXECUTIVE DIRECTOR 40.00 X 78705 0 13239 78705 0 13239 0 0 0 0 0 684792 684792 537825 537825 5032719 4911461 121258 121258 121258 1343875 0 0 659083 260979 260979 85650 85650 91944 50570 27582 13792 63181 34748 18956 9477 1836 1010 551 275 2000 1100 600 300 10854 5970 3256 1628 69635 69635 14050 14050 968 387 97 484 14140 5185 4269 4686 13104 13104 842 253 168 421 76 25 25 26 2456 491 1228 737 PROGRAM EXPENSES 82018 82018 DUES AND SUBSCRIPTIONS 7240 7240 MISCELLANEOUS 1631 538 539 554 722604 528924 161300 32380 331294 230616 677829 797811 0 373862 20005 19781 300 224 14497144 15971034 15506567 17373547 0 25060 16260 539729 591922 564789 608182 X 1695864 1862618 13245914 14902747 14941778 16765365 15506567 17373547 X 621271 1254509 -52193 X X 0 1 X 1 0 X 373761 276262 391631 132446 684792 1858892 373761 276262 391631 132446 684792 1858892 757395 1101497 289074 267799 547238 461825 537825 2103761 3962653 0.27800 0.32260 X COMMUNITY FOUNDATION OF SWITZERLAND COUNTYATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TESTTHE PUBLIC SUPPORT PERCENTAGES FOR COMMUNITY FOUNDATION OF SWITZERLAND COUNTY FOR 2024 AND 2023 ARE 27.80% AND 32.26%, RESPECTIVELY. SINCE THEIR 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, THEY MUST PASS THE FACTS AND CIRCUMSTANCES TEST IN ORDER TO MAINTAIN ITS PUBLIC SUPPORT STATUS. COMMUNITY FOUNDATION OF SWITZERLAND COUNTY DOES PASS THE FACTS AND CIRCUMSTANCES TEST FOR 2024. 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. COMMUNITY FOUNDATION OF SWITZERLAND COUNTY 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. COMMUNITY FOUNDATION OF SWITZERLAND COUNTY 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. COMMUNITY FOUNDATION OF SWITZERLAND COUNTY UNDERTAKES INITIATIVES THROUGHOUT THE YEAR TO EDUCATE DONORS ON THE OPTIONS AVAILABLE FOR CHARITABLE GIVING AND ALSO EDUCATES AREA ORGANIZATIONS AND SCHOOLS ON THE SERVICES IT PROVIDES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14 7194 5100 251605 1 1 0 1 X 14564015 94562 1820196 234186 98733 234713 15911141 12802751 89809 2081364 176371 19923 213615 14564015 15762942 321412 -2646920 288090 155399 191194 12802751 14335345 186600 1844452 409799 193666 15762942 13086141 162622 1583917 318793 -5163 183705 14335345 0.08000 0.92000 0 0 20005 19781 224 224 X 2700756 1254509 14400 234713 1503622 1197134 69635 77106 146741 1343875 877169 14400 234713 249113 628056 69635 24913 94548 722604 PART IV, LINE 2B: CONTRIBUTIONS HELD FOR OTHERS REPRESENTS 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 GRANT DOLLARS FOR THE INTENDED USE AS STATED WHEN THE DONOR SET UP THE FUND. 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: ADMINISTRATIVE FEE INCOME 234,713. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 77,106. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 234,713. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 24,913. 1 SWITZERLAND COUNTY SCHOOL CORPORATION 1040 W MAIN ST VEVAY IN 47043 351073374 GOVERNMENT 101158 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SWITZERLAND COUNTY YMCA PO BOX 113 VEVAY IN 47043 352090419 501C3 20550 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SWITZERLAND COUNTY GOVERNMENT 212 W MAIN ST VEVAY IN 47043 356000201 GOVERNMENT 19000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION HISTORIC VEVAY INC P O BOX 284 VEVAY IN 47043 311076143 501C3 16100 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GIRLS INC OF JEFFERSON COUNTY 109 WEST 3RD STREET MADISON IN 47250 351309946 501C3 13961 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION EAST ENTERPRISE VOLUNTEER FIRE DEPART BOX 35 EAST ENTERPRISE IN 47019 351586801 501C3 12300 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SWITZERLAND COUNTY HIGH SCHOOL 1020 W MAIN ST VEVAY IN 47043 351073374 GOVERNMENT 7600 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SOUTHEASTERN INDIANA ECONOMIC OPPORTUNITY CORPORATION (SIEOC) PO BOX 240 AURORA IN 47001 351118476 501C3 6195 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 8 0 SCHOLARSHIPS 78 85650 PART I, LINE 2: ALL GRANTEES ARE REQUIRED TO FILE A NARRATIVE AND FINANCIAL REPORT. GRANTS TO INDIVIDUALS ARE PAID THROUGH ACCREDITED SCHOOLS WITH INSTRUCTIONS THAT THE GRANT BE RETURNED IF STUDENT DOES NOT NEED FUNDS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND DISCUSSED BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER OR COMMITTEE MEMBER IS REQUIRED TO DISCLOSE CONFLICT DURING DISCUSSION OF AN ISSUE. FORM 990, PART VI, SECTION B, LINE 15 BY POLICY, THE BOARD TREASURER IS CHAIR OF THE STAFF REVIEW/COMPENSATION COMMITTEE. TWO OTHER BOARD MEMBERS MAKE UP THE COMMITTEE. THE COMMITTEE IS PROVIDED A COPY OF THE COUNCIL ON FOUNDATION STAFF COMPENSATION REPORT AND ANY REGIONAL COMPENSATION DATA AVAILABLE. THE EXECUTIVE DIRECTOR REVIEWS STAFF AND PROVIDES A WRITTEN REVIEW TO THE COMMITTEE. THE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR AND REVIEWS THE WRITTEN REPORTS OF THE OTHER STAFF MEMBERS. A FINAL REPORT AND RECOMMENDATION IS PROVIDED TO THE WHOLE BOARD FOR APPROVAL AT THE DECEMBER BOARD MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION 990 IS AVAILABLE ON THE GUIDESTAR AND IRS WEBSITES. ALL OTHER DOCUMENTS ARE AVAILABLE AT THE FOUNDATION OFFICE BY REQUEST. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -52,193. FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE CURRENT YEAR WITH THE PROCESS OF OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.