Brown County Community Foundation Inc
Nonprofit profile at a glance
- EIN
- 351960379
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Nashville, IN, USA
- Phone
- 8129884882
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community Foundations
Reported finances
- Revenue
- $3,338,205
- Expenses
- $1,827,345
- Assets
- $21,983,716
- Liabilities
- $1,245,901
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- ALICE SUSEMICHEL (CEO)
Highest reported compensation
- ALICE SUSEMICHEL (CEO): $88,201 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The brown county community foundation inspires charitable giving, brings people and resources together, and facilitates investment to meet the greatest needs of our county.
What it reported doing in 2025
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 45 scholarships awarded in 2025 for a total of $64,229. 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.
Operating model
- Revenue model
- Donor-supported. 72% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 86% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 89
- Accountability: 100
- Sustainability: 82
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 62.5%; rating input score 63
- Program expense ratio: 83.4%; rating input score 83
- Fundraising efficiency: $14.94 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 21st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 93.2%; rating input score 93; 34th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 45.3%; rating input score 89; 89th percentile among comparable filings
- Total-asset coverage ratio: 12.03; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 4.8%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 10.6% per year; rating input score 100; 63rd percentile among comparable filings
- Revenue growth: 13.1% per year; rating input score 100; 75th percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 62.5% of revenue deployed · 83.4% of spending went to programs
- Governance: 12 of 12 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $88K · 13 people listed
- Consistency: 32 of 33 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 38 filed money-flow records
- Related organizations: 34 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.