2025-11-12T07:24:43-06:00 2024-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2024-01-01 352038531 OHIO COUNTY COMMUNITY FOUNDATION INC OHIO 8124389401 P O BOX 170 RISING SUN IN 47040 JANE ANGST EXECUTIVE DIRECTOR 8124389401 2025-11-10 1 1 KANDY L WISCHMEIER CPA P00118327 8125228416 2025-11-10 2024 2025-03-06 01:10:19Z JANE ANGST P O BOX 170 RISING SUN IN 47040 10553416 0 X WWW.OCCFRISINGSUN.COM X 1998 IN PROVIDES STEWARDSHIP OF DONATED GIFTS, ADDRESSES COMMUNITY ISSUES AND MAKES GIFTS IN VARIOUS FIELDS. 9 9 5 9 53397 9492 137282 582619 0 25967 1318150 2316378 66041 9604 1521473 2934568 326185 1112948 0 0 138469 146567 0 0 63705 328778 431908 793432 1691423 728041 1243145 36803101 39323013 21005386 21716705 15797715 17606308 THE FOUNDATION WAS ORGANIZED TO PROVIDE RESPONSIBLE STEWARDSHIP OF DONATED GIFTS TO PROVIDE LEADERSHIP IN ADDRESSING COMMUNITY ISSUES AND TO MAKE GRANTS IN THE FIELDS OF COMMUNITY SERVICE, EDUCATION, HEALTH, ENVIRONMENT AND THE ARTS IN THE OHIO COUNTY AREA. 0 0 1520740 1112948 35571 THE COMMUNITY FOUNDATION SERVES AS A VEHICLE FOR RESIDENTS OF OHIO COUNTY TO DONATE TO VARIOUS ORGANIZATIONS AND PROJECTS IN THE COUNTY. DURING 2024, THE COMMUNITY FOUNDATION AWARDED SEVERAL GRANTS TO LOCAL ORGANIZATIONS AND SCHOLARSHIPS TO AREA STUDENTS. THE ORGANIZATION ALSO RECEIVED GRANT FUNDING IN A PRIOR YEAR TO BEGIN THE EDUCATION CENTER OF RISING SUN (THE "EDUCATION CENTER"). THE EDUCATION CENTER CONTINUES TO BE FUNDED BY THE CITY OF RISING SUN AS WELL AS CLASS FEES AND CATERING INCOME. 1520740 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 8 0 1 5 1 1 1 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 THE ORGANIZATION 8124389401 330 INDUSTRIAL ACCESS DR RISING SUN IN 470400170 DEB CAPPEL MEMBER 0.50 X 0 0 0 LESLEE BUSH MEMBER 0.50 X 0 0 0 RILEY BOVARD MEMBER 0.50 X 0 0 0 RITA SCUDDER MEMBER 0.50 X 0 0 0 TOM WORK MEMBER 0.50 X 0 0 0 CLIFFORD THIES PRESIDENT 0.50 X X 0 0 0 TINA BOVARD VICE-PRESIDENT 0.50 X X 0 0 0 KATHY HUBER SECRETARY 0.50 X X 0 0 0 JULIA JIMENEZ TREASURER 0.50 X X 0 0 0 JANE ANGST EXECUTIVE DIRECTOR 40.00 X 58033 0 2716 58033 0 2716 0 0 0 0 0 582619 582619 EDUCATION CENTER 900099 25967 25967 25967 811777 53397 758380 8686888 436561 7618848 0 1068040 436561 1504601 1504601 ADMINISTRATIVE FEES 900099 9604 9604 9604 2934568 35571 53397 2262981 912365 912365 200583 200583 60749 9742 36117 14890 64450 38041 23681 2728 3200 1222 1528 450 1853 648 556 649 16315 6225 7794 2296 179235 179235 58763 20567 17629 20567 1834 734 1100 6670 2334 2001 2335 19105 6687 5731 6687 9331 3266 2799 3266 152 69 15 68 16234 5682 4870 5682 6326 2414 3021 891 ECO15 PROGRAM EXPENSE 115058 115058 OTHER PROGRAM EXPENSE 13773 13773 DUES AND SUBSCRIPTIONS 3172 1269 634 1269 REPAIRS/MAINTENANCE 1505 526 452 527 750 300 150 300 1691423 1520740 106978 63705 1466462 1652755 837696 290671 503663 547025 34832976 37123233 36803101 39323013 865 2302 21004521 21714403 21005386 21716705 X 2372815 2683176 13424900 14923132 15797715 17606308 36803101 39323013 X 1243145 1275330 -709882 X X 0 1 X 1 0 X 246202 768420 591279 137282 582619 2325802 246202 768420 591279 137282 582619 2325802 383400 1942402 666713 2102599 977824 1008988 1194941 5951065 -15079 -7051 19373 2476 53397 53116 8329983 300176 0.23320 0.32290 X OHIO COUNTY COMMUNITY FOUNDATION, INC. ATTACHMENT TO SCHEDULE A RE: PUBLIC SUPPORT TEST THE PUBLIC SUPPORT PERCENTAGES FOR OHIO COUNTY COMMUNITY FOUNDATION, INC. (THE FOUNDATION) FOR 2024 AND 2023 ARE 23.32% AND 32.29%, 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 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. 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 6 4000 11538 332827 1 1 0 1 X 34833743 242499 3308191 1222514 57798 37104121 31032219 93977 4286002 246109 332346 34833743 37843428 322557 -5318415 1472886 342465 31032219 33911271 456025 5165871 1331535 358204 37843428 30543684 207530 4066903 608653 298193 33911271 0.04000 0.96000 0 0 325500 32152 357652 236454 109203 127251 243590 181468 62122 547025 X 2784329 1275330 402210 1677540 1106789 179235 1648544 1827779 2934568 975736 369366 369366 606370 179235 905818 1085053 1691423 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENTS FUNDS PLACED ON DEPOSIT WITH THE ORGANIZATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. THE ORGANIZATION ACCOUNTS FOR THESE TRANSFERS AS A LIABLITY IN ACCORDANCE WITH STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO. 136. INCOME IS ADDED TO THESE FUNDS PERIODICALLY IN ACCORDANCE WITH THE ORGANIZATIONS INVESTMENT ALLOCATION POLICIES. PART V, LINE 4: TO PROVIDE FUNDS FOR CHARITABLE PURPOSES IN OHIO COUNTY. 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 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 EXPENSE 369,366. REIMBURSMENTS 32,844. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 1,648,544. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEE EXPENSE 369,366. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 938,662. REIMBURSMENTS -32,844. 1 CITY OF RISING SUN 200 N WALNUT STREET RISING SUN IN 47040 356002063 GOVERNMENTAL 729150 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUNOHIO COUNTY COMMUNITY SCHOOL COPORATION 110 HENRIETTA STREET RISING SUN IN 47040 351095771 GOVERNMENTAL 32443 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY PUBLIC LIBRARY 503 SECOND STREET RISING SUN IN 47040 356002064 GOVERNMENTAL 20743 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RSOC SENIOR CITIZENS HOUSING INC 212 S POPLAR STREET RISING SUN IN 47040 310933744 501(C)(3) 13000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY HISTORICAL SOCIETY 211 S WALNUT STREET RISING SUN IN 47040 237078487 501(C)(3) 10675 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN VOLUNTEER FIRE DEPARTMENT 121 HIGH STREET RISING SUN IN 47040 351758900 501(C)(3) 10326 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ST ELIZABETH HEALTHCARE FOUNDATION 1 MEDICAL VILLAGE DRIVE EDGEWOOD KY 41017 610445850 501(C)(3) 10000 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY TOURISM INC 217 N HIGH STREET RISING SUN IN 47040 842916107 501(C)(3) 9799 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION RISING SUN CHURCH OF CHRIST INC 430 FIFTH STREET RISING SUN IN 47040 351573960 501(C)(3) 9100 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION OHIO COUNTY 413 MAIN STREET RISING SUN IN 47040 356000181 GOVERNMENTAL 7700 0 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 10 0 SCHOLARSHIPS 93 200583 PART I, LINE 2: THE FOUNDATION HAS TWO GRANT CYCLES. THE FIRST HALF IS APRIL 15TH AND PAYMENT IS MADE IN JUNE. THE SECOND HALF IS OCTOBER 15TH AND PAYMENT IS IN DECEMBER. OUTSIDE NOT-FOR-PROFITS SUBMIT APPLICATIONS TO THE FOUNDATIONS. ALL CYCLE APPLICATIONS ARE RECEIVED BY THE PROGRAM COORDINATOR. SHE MAKES SURE THAT THE ALL APPLICANTS MEET THE APPROPRIATE CRITERIA TO BE CONSIDERED FOR A GRANT. THE APPLICATIONS ARE DISTRIBUTED TO THE GRANT COMMITTEE (7 MEMBERS) WHO REVIEW THE APPLICANTS. THE GRANT COMMITTEE MAKES RECOMMENDATIONS TO THE BOARD, AND THE BOARD MAKES THE FINAL DECISION ON WHO WILL RECEIVE GRANTS. ONCE GRANTS HAVE BEEN AWARDED BY THE BOARD, LETTERS ARE SENT TO THE GRANTEES ACKNOWLEDGING THEM THAT THEY HAVE BEEN SELECTED. NEXT, THE FOUNDATION SENDS OUT GRANT AGREEMENTS FOR THE OUTSIDE ORGANIZATION TO SIGN. AN AWARD PROGRAM IS HELD IN JUNE OR DECEMBER (DEPENDING ON CYCLE) FOR THE GRANTEE TO RECEIVE THE MONEY. PICTURES ARE REQUESTED IN DIGITAL FORM FROM EACH APPLICANT ALONG WITH THEIR FINAL REPORT. ALL FUNDS FOLLOW THE ABOVE GRANTING PROCEDURES WITH THE EXCEPTION BEING DONOR ADVISED FUNDS. THE FUND ORIGINATORS MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS, RATHER THAN THE GRANT COMMITTEE. THE EXECUTIVE DIRECTOR HAS THE AUTHORIZATION TO SIGN GRANT CHECKS UP TO $5,000. ANY GRANT OVER $5,000 REQUIRES TWO SIGNATURES, AND ONE SIGNATURE MUST BE THE TREASURER OR THE PRESIDENT OF THE BOARD OF DIRECTORS. ALL FUND STATEMENTS ARE GENERATED AND REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE THEY ARE MAILED TO THE DONORS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS AFTER RECEIPT FROM AUDITORS. AFTER APPROVAL BY BOARD, EXECUTIVE DIRECTOR REVIEWS AND SIGNS AND SENDS FORMS IN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY AND FORMS TO BE SIGNED ARE PRESENTED TO THE BOARD AND EMPLOYEES AT THE BEGINNING OF EACH YEAR. THE FORMS ARE THEN REVIEWED FOR ANY PROBLEMS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS USE COMPARABLE DATA AND YEARLY PERFORMANCE EVALUATIONS IN DETERMINING EXECUTIVE DIRECTOR COMPENSATION AND ANNUAL RAISES. OFFICERS AND KEY EMPLOYEES ARE ASKED TO COMPLETE A SELF-EVALUATION. THE EXECUTIVE DIRECTOR REVIEWS STAFF AND RECOMMENDS COMPENSATION TO THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS CAN BE VIEWED AT THE OFFICE UPON REQUEST. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -709,882. FORM 990, PART XII, LINE 2C THE OVERSIGHT PROCESS AND THE SELECTION PROCESS WERE NOT CHANGED DURING THE YEAR.