2024-09-24T10:31:27-05:00 2023-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2023-01-01 351870979 DECATUR COUNTY COMMUNITY FOUNDATION INC DECA 8126626364 101 EAST MAIN STREET 1 GREENSBURG IN 47240 TAMI WENNING EXECUTIVE DIRECTOR 8126626364 2024-09-23 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2024-09-23 2023 2024-08-08 14:25:15Z TAMI WENNING 101 EAST MAIN STREET 1 GREENSBURG IN 47240 14781602 0 X DCCFOUND.ORG X 1992 IN THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 9 9 5 55 0 0 1728728 3285775 1695 3442 261220 694666 15412 11926 2007055 3995809 1145229 4013445 0 0 266805 270559 0 0 124559 429560 245809 1841594 4529813 165461 -534004 24467323 26763038 861724 918456 23605599 25844582 THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 0 0 4255941 4013445 3442 ORGANIZATION HOLDS, INVESTS AND DISTRIBUTES MONEY TO OTHER EXEMPT ORGANIZATIONS FOR THEIR EXEMPT PURPOSES AND FOR EXEMPT PURPOSES IN THE COMMUNITY, INCLUDING COLLEGE SCHOLARSHIPS TO DECATUR COUNTY HIGH SCHOOL SENIORS. 4255941 1 1 0 0 0 1 0 0 0 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 2 0 1 5 1 0 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 TAMI WENNING 8126626364 101 EAST MAIN STREET 1 GREENSBURG IN 47240 CAROL KOESTER BOARD MEMBER 1.00 X 0 0 0 JANE OBERMEYER BOARD MEMBER 1.00 X 0 0 0 LARRY RUEFF BOARD MEMBER 1.00 X 0 0 0 RICK NOBBE BOARD MEMBER 1.00 X 0 0 0 TOM HORAN BOARD MEMBER 1.00 X 0 0 0 KRISTI JARVIS PRESIDENT 5.00 X X 0 0 0 BILL CORYA VICE PRESIDENT 5.00 X X 0 0 0 RICK JOHNSON SECRETARY/TREASURER 5.00 X X 0 0 0 STEVE FREEMAN IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 TAMI WENNING EXECUTIVE DIRECTOR 40.00 X 84143 0 7644 84143 0 7644 0 0 0 0 0 14550 3271225 3285775 PROGRAM SERVICE REVENUE 713990 3442 3442 3442 593815 593815 11926 11926 10886644 10785793 100851 100851 100851 3995809 3442 0 706592 3679172 3679172 334273 334273 91787 27519 26505 37763 146098 44089 42082 59927 4105 946 1291 1868 10564 2433 3323 4808 18005 4146 5664 8195 53587 53587 123162 123162 9392 2348 2348 4696 3645 1822 729 1094 19111 9566 6581 2964 11067 11067 5021 2513 1729 779 3902 1953 1344 605 DUES AND SUBSCRIPTIONS 7928 3969 2730 1229 MISCELLANEOUS 6261 4230 1400 631 BICENTENNIAL CELEBRATIO 2733 2733 4529813 4255941 149313 124559 2447913 2258519 30118 24258 10881 5860 22008529 24498659 24467323 26763038 13750 7111 847974 911345 861724 918456 X 1304376 1223043 22301223 24621539 23605599 25844582 24467323 26763038 X -534004 2836358 -63371 X X 0 1 X 1 0 X 1006192 628548 677783 1728728 3285775 7327026 1006192 628548 677783 1728728 3285775 7327026 461558 6865468 651411 456237 694638 517526 605741 2925553 10252579 48533 0.66960 0.52260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15 64746 60943 2135215 1 1 0 1 X 22325217 658652 3287285 515299 318323 314760 25122772 27372070 743041 -4612072 813501 26989 337332 22325217 25035719 418688 3233867 961386 354818 27372070 22992848 173291 2858433 687868 300985 25035719 19488885 743382 3742987 697976 284430 22992848 0.04000 0.96000 0 0 30118 24258 5860 5860 X 6940304 2836358 312566 3148924 3791380 123162 81267 204429 3995809 4701321 314761 314761 4386560 123162 20091 143253 4529813 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE FOUNDATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE BOARD DESIGNATED ASSETS TO SUPPORT THE PROGRAMS AND INITIATIVES OF NON-PROFIT AND SIMILAR ORGANIZATIONS IN DECATUR COUNTY, INDIANA. THE ORGANIZATION ALSO INTENDS TO USE THE DESIGNATED FUNDS FOR THE CITIZENS OF THE COMMUNITY THROUGH COLLEGE SCHOLARSHIPS. PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. 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. 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 314,761. RECLASSIFICATION OF EXPENSE -2,195. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 81,267. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 314,761. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 17,896. RECALSSIFICATION OF EXPENSE 2,195. 1 SPERANZA HOUSE PO BOX 213 GREENSBURG IN 47240 825116267 501(C)(3) 60000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY COMMUNITY SCHOOLS 2020 N MONTGOMERY ROAD GREENSBURG IN 47240 351077382 GOVERNMENT 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG COMMUNITY BREAD OF LIFE INC PO BOX 42 GREENSBURG IN 47240 320023565 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY PARKS & RECREATION 402 E NORTH STREET GREENSBURG IN 47240 356000138 GOVERNMENT 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY COURT SERVICES 319 S IRELAND GREENSBURG IN 47240 356000138 GOVERNMENT 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG YOUTH FOOTBALL INC 520 W PARKSIDE DR GREENSBURG IN 47240 882316989 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LIFELINE WESLEYAN CHURCH 2002 MOSCOW RD GREENSBURG IN 47240 823438698 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION THE ARK OF DECATUR COUNTY INC 310 S EAST ST GREENSBURG IN 47240 465290745 501(C)(3) 15000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KIDS DISCOVERY FACTORY INC PO BOX 62 BATESVILLE IN 47006 800395378 501(C)(3) 14500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY TIGER SHARKS 2809 W CO RD 240 NW GREENSBURG IN 47240 351528149 501(C)(3) 13350 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION A-SCAPE 9981 E BASE RD GREENSBURG IN 47240 356000138 501(C)(3) 12950 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG FIRE DEPARTMENT 528 NORTH IRELAND STREET GREENSBURG IN 47240 356001049 GOVERNMENT 11914 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION COVENANT RESOURCES MISCARRIAGE MINISTRY PO BOX 433 GREENSBURG IN 47240 923818575 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION YOUTH OF YELLOWSTONE 6042 E STATE RD 46 GREENSBURG IN 47240 812411296 501(C)(3) 8700 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY COUNCIL ON AGING AND AGED INC DBA GREENSBURG ADULT CENTER 905 E MAIN ST GREENSBURG IN 47240 351486450 501(C)(3) 8639 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 812NOW INC PO BOX 51 BATESVILLE IN 47006 863556414 501(C)(3) 7500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION SARDINIA BAPTIST CHURCH 12642 S ST RD 3 WESTPORT IN 47283 135563018 501(C)(3) 7500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MARION TOWNSHIP VOLUNTEER FIRE DEPARTMENT 7935 S CO RD 250 E GREENSBURG IN 47240 351576948 501(C)(3) 7182 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST PAUL VOLUNTEER FIRE DEPARTMENT 110 N WEBSTER ST PAUL IN 47272 351596830 501(C)(3) 7000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY 4-KIDS PO BOX 553 GREENSBURG IN 47240 452981496 501(C)(3) 6500 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 16 4 SCHOLARSHIPS 113 334273 PART I, LINE 2: THE ORGANIZATION OUTLINES THE PARAMETERS FOR THE GRANT TO THE GRANTEE. RECEIPTS ARE OBTAINED FROM THE GRANTEE FOR EXPENSES INCURRED UNDER THE GRANT SPECIFICATIONS. SCHOLARSHIPS ARE PAID FROM A STATEMENT RECEIVED FROM THE UNIVERSITY. 0 0 0 PART I, LINE 32B: STOCK BROKER SELLS ANY DONATED STOCK FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY RECEIVES A DRAFT COPY OF THE INFORMATION RETURN ELECTRONICALLY FOR THEIR REVIEW. THE EXECUTIVE DIRECTOR COORDINATES THE APPROVAL OF THE GOVERNING BODY. AFTER APPROVAL IS RECEIVED, THE INFORMATION RETURNS ARE SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS AT THE BEGINNING OF THEIR TERM AND EACH YEAR THEREAFTER IN OCTOBER. THE BOARD MEMBER IS TO REPORT ANY CONFLICT AT THE BEGINNING OF EACH BOARD MEETING BASED ON THE MEETING'S AGENDA. THE BOARD MEMBER MAY BE EXCUSED FROM THAT MEETING. THE BOARD MEMBER WILL NOT DISCUSS OR VOTE UPON ANY ISSUE WHERE THE BOARD MEMBER HAS A CONFLICT OF INTEREST OR APPEARANCE OF IMPROPRIETY AT ANY COMMITTEE OR BOARD MEETING. THE MEMBER WILL INFORM THE BOARD OF THE CONFLICT AND COMPLETE AN UPDATED CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMMITTEE FOCUSES ON A COMPARATIVE OF NON-PROFIT ORGANIZATIONS IN THE AREA TO BENCHMARK COMPENSATION. MARKET INFORMATION FROM PUBLISHED NON-PROFIT SURVEYS, LOCAL INDUSTRY STANDARDS AND ANY OTHER APPROPRIATE INFORMATION IS GATHERED TO FORM A 'MARKET COMPOSITE' TO ASSESS THE COMPETITIVENESS OF THE COMPENSATION. THE COMMITTEE RECOMMENDS THE COMPENSATION OF EXECUTIVE DIRECTOR TO THE BOARD. THE BOARD APPROVES, AFTER DISCUSSION, THE RECOMMENDATION. THE BOARD DETERMINES THE COMPENSATION FOR THE ADMINISTRATIVE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON REQUEST COPIES OF THE APPLICATION OF EXEMPTION AND THE PAST THREE YEARS FORM 990 FOR PUBLIC INSPECTION AT THEIR OFFICE. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -63,371. FORM 990, PART XII, LINE 2C THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.