Civic Intelligence

Small Business Aid Inc

EIN 27-1353904 • 501(c)3 • Shipshewana, IN

Profile

Small business aid, inc is a voluntary mutual aid plan for amish (only) employers and business who incur medical expenses due to work place accidents and/or other specified losses.

PO Box 187Shipshewana, IN 46565
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.43x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

9th percentile

-36%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$102,270

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

5th percentile

-34%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,647,156

Down $841,604 (-34%) from 2024

Liabilities

Up

$712,869

Up $220,791 (+45%) from 2024

Net Assets

Down

$934,287

Down $1,062,395 (-53%) from 2024

Revenue

Down

$2,929,767

Down $808,478 (-22%) from 2024

Expenses

Up

$3,992,163

Up $635,205 (+19%) from 2024

Net Income

Down

-$1,062,396

Down $1,443,683 (-379%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2020: $1,660,335Liabilities 2020: $538,818Net Assets 2020: $1,121,5172020Assets 2021: $1,429,380Liabilities 2021: $236,930Net Assets 2021: $1,192,4502021Assets 2023: $2,129,745Liabilities 2023: $514,350Net Assets 2023: $1,615,3952023Assets 2024: $2,488,760Liabilities 2024: $492,078Net Assets 2024: $1,996,6822024Assets 2025: $1,647,156Liabilities 2025: $712,869Net Assets 2025: $934,2872025

Highlighted filing

2025

Assets$1,647,156
Liabilities$712,869
Net Assets$934,287

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $2,293,287Expenses 2020: $2,167,150Net Income 2020: $126,1372020Revenue 2021: $3,351,237Expenses 2021: $3,280,304Net Income 2021: $70,9332021Revenue 2023: $4,146,376Expenses 2023: $3,434,441Net Income 2023: $711,9352023Revenue 2024: $3,738,245Expenses 2024: $3,356,958Net Income 2024: $381,2872024Revenue 2025: $2,929,767Expenses 2025: $3,992,163Net Income 2025: -$1,062,3962025

Highlighted filing

2025

Revenue$2,929,767
Expenses$3,992,163
Net Income-$1,062,396

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Aug 8, 2025
Return Version
2023v6.0
Gross Receipts
$3,738,245
Mission and Program Overview

Mission

Small business aid, inc is a voluntary mutual aid plan for amish (only) employers and business who incur medical expenses due to work place accidents and/or other specified losses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,093,823$1,343,710▲ $249,887
Accounts Receivable$919,329$941,030▲ $21,701
Cash and Non-Interest-Bearing Accounts$104,578$185,414▲ $80,836
Land, Buildings, and Equipment, Net$8,292$16,133▲ $7,841
Prepaid Expenses and Deferred Charges$3,723$2,473▼ $1,250
Total Assets$2,129,745$2,488,760▲ $359,015
Liabilities
Accounts Payable and Accrued Expenses$514,350$492,078▼ $22,272
Total Liabilities$514,350$492,078▼ $22,272
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,615,395$1,996,682▲ $381,287
Total Net Assets Fund Balance$1,615,395$1,996,682▲ $381,287
Total Liabilities and Net Assets / Fund Balance$2,129,745$2,488,760▲ $359,015

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,839$26,821$39,660
Leasehold Improvements$3,294$1,727$5,021
Other Securities$1,343,710--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dennis LehmanTreasurerFT$102,270$102,270

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,688,358
Investment Income
$49,887
Other Revenue
$0
Change in Net Assets
$381,287

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,738,245
Total Revenue per Audited Statements
$3,738,245
Total Revenue per Form 990
$3,738,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,190,131
Salaries, Compensation, and Employee Benefits$166,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,096$66,731-$166,827
Occupancy$20,823$13,882-$34,705
Office Expenses$11,231$12,488-$23,719
Fees for Services Accounting-$16,028-$16,028
Travel$3,529$2,352-$5,881
Depreciation Depletion$1,813$1,209-$3,022
Insurance-$375-$375
Other Expenses$-1,771--$-1,771
Total Functional Expenses$3,243,893$113,065$0$3,356,958

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,356,958
Total Expenses per Audited Statements$3,356,958
Total Expenses per Form 990$3,356,958
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Amish (only) eligible employers and self-employed may enroll by filling out a sign-up form. Membership begins the day immediately following signup. Members will be expected to pay voluntary dues as mutual assistance for medical expenses due to work place accidents and/or other specified losses by dividing the cost by the number of members in the plan.

Member election for additional members Part VI line 7A

The members of the corporation are divided into 8 geographical districts in indiana. The members of each district shall elect one (1) director who shall serve a four (4) year term. The directors of each district shall be elected by receiving the largest number of votes of the members from the respective membership present at the annual meeting of the members. A director shall be required to be a member of the corporation.

Form 990 governing body review Part VI line 11

The tax return is presented to any of the officers of the corporation who will then have the opportunity to share copies with the other members of the board of directors.

Officer director etc mailing address Part VI line 9

Ernest kuhns 8151 w 750 n etna green in 46524dennis lehman 3120 n 675 w shipshewana in 46565calvin mullet 13320 cr 28 middlebury in 46540nathan brandenberger 15425 ruppert rd grabill in 46741nick graber 8528 n 900 e odon in 47562gerry schwartz 1780 e 200 s monroe in 46772

Conflict of interest policy compliance Part VI line 12C

The purpose of the conflict of interest policy is to protect small business aid, incs interest when it is contemplating entering into a transaction that might benefit the private interest of an employee or director of the organization. Normal conflict of policy procedures are in place for this purpose.

Governing documents etc available to public Part VI line 19

Periodic public meetings are held in each of the eight (8) geographical districts for members and other interested individuals. All governing documents are available and open for review at those meetings.

Filing and Contact Details

Filer

Filer Name
Small Business Aid Inc
EIN
27-1353904
Address
PO BOX 187, SHIPSHEWANA, IN 46565

Signing Officer

Name
Dennis Lehman
Title
Treasurer
Phone
2607687079
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
5

Preparer

Firm
LOH Tax Group
Address
8216 W 1350 N, Nappanee, IN 46550
Preparer
Matt Hochstetler EA
Phone
5742086058
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03351237
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02293287
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02096837
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015625982
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt026821
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039660
IRS990ScheduleD/ExpensesSubtotalAmt03356958
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03294
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01727
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05021
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01343710
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LAND TRUST INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueSubtotalAmt03738245
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016133
IRS990ScheduleD/TotalBookValueSecuritiesAmt01343710
IRS990ScheduleD/TotalExpensesPerForm990Amt03356958
IRS990ScheduleD/TotalRevenuePerForm990Amt03738245
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMISH (ONLY) ELIGIBLE EMPLOYERS AND SELF-EMPLOYED MAY ENROLL BY FILLING OUT A SIGN-UP FORM. MEMBERSHIP BEGINS THE DAY IMMEDIATELY FOLLOWING SIGNUP. MEMBERS WILL BE EXPECTED TO PAY VOLUNTARY DUES AS MUTUAL ASSISTANCE FOR MEDICAL EXPENSES DUE TO WORK PLACE ACCIDENTS AND/OR OTHER SPECIFIED LOSSES BY DIVIDING THE COST BY THE NUMBER OF MEMBERS IN THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE CORPORATION ARE DIVIDED INTO 8 GEOGRAPHICAL DISTRICTS IN INDIANA. THE MEMBERS OF EACH DISTRICT SHALL ELECT ONE (1) DIRECTOR WHO SHALL SERVE A FOUR (4) YEAR TERM. THE DIRECTORS OF EACH DISTRICT SHALL BE ELECTED BY RECEIVING THE LARGEST NUMBER OF VOTES OF THE MEMBERS FROM THE RESPECTIVE MEMBERSHIP PRESENT AT THE ANNUAL MEETING OF THE MEMBERS. A DIRECTOR SHALL BE REQUIRED TO BE A MEMBER OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURN IS PRESENTED TO ANY OF THE OFFICERS OF THE CORPORATION WHO WILL THEN HAVE THE OPPORTUNITY TO SHARE COPIES WITH THE OTHER MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ERNEST KUHNS 8151 W 750 N ETNA GREEN IN 46524DENNIS LEHMAN 3120 N 675 W SHIPSHEWANA IN 46565CALVIN MULLET 13320 CR 28 MIDDLEBURY IN 46540NATHAN BRANDENBERGER 15425 RUPPERT RD GRABILL IN 46741NICK GRABER 8528 N 900 E ODON IN 47562GERRY SCHWARTZ 1780 E 200 S MONROE IN 46772
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT SMALL BUSINESS AID, INCS INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN EMPLOYEE OR DIRECTOR OF THE ORGANIZATION. NORMAL CONFLICT OF POLICY PROCEDURES ARE IN PLACE FOR THIS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERIODIC PUBLIC MEETINGS ARE HELD IN EACH OF THE EIGHT (8) GEOGRAPHICAL DISTRICTS FOR MEMBERS AND OTHER INTERESTED INDIVIDUALS. ALL GOVERNING DOCUMENTS ARE AVAILABLE AND OPEN FOR REVIEW AT THOSE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03243893
IRS990/TotalFunctionalExpensesGrp/TotalAmt03356958
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0514350
IRS990/TotalLiabilitiesEOYAmt0492078
IRS990/TotalLiabilitiesGrp/BOYAmt0514350
IRS990/TotalLiabilitiesGrp/EOYAmt0492078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01615395
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01996682
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03243893
IRS990/TotalProgramServiceRevenueAmt03688358
IRS990/TotalReportableCompFromOrgAmt0102270
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03738245
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03738245
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02129745
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02488760
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02352
IRS990/TravelGrp/ProgramServicesAmt03529
IRS990/TravelGrp/TotalAmt05881
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS LEHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02607687079
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMALL BUSINESS AID INC
ReturnHeader/Filer/BusinessNameControlTxt0SMAL
ReturnHeader/Filer/EIN0271353904
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 187
ReturnHeader/Filer/USAddress/CityNm0SHIPSHEWANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046565
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262679374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOH Tax Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08216 W 1350 N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nappanee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046550
ReturnHeader/PreparerPersonGrp/PhoneNum05742086058
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matt Hochstetler EA
ReturnHeader/ReturnTs02025-08-08T17:13:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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