Civic Intelligence

Northeast Indiana Positive Resource Connection Inc

EIN 31-1191147 • 501(c)3 • Fort Wayne, IN

Profile

The mission of the neiprc is to prevent new cases of hiv, aids, hepatitis, and stds and advance a compassionate and stigma-free community response.

Refreshing map…

525 Oxford StFort Wayne, IN 46806

www.positiveresourceconnection.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

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

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

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

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

70th percentile

$108,203

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

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

Asset Growth

84th percentile

30%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,737,495

Up $356,591 (+26%) from 2022

Liabilities

Up

$52,593

Up $20,623 (+65%) from 2022

Net Assets

Up

$1,684,902

Up $335,968 (+25%) from 2022

Revenue

Up

$2,084,110

Up $612,246 (+42%) from 2022

Expenses

Up

$1,695,328

Up $206,763 (+14%) from 2022

Net Income

Up

$388,782

Up $405,483 (+2428%) from 2022

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $661,877Liabilities 2016: $39,186Net Assets 2016: $622,6912016Assets 2017: $843,543Liabilities 2017: $62,549Net Assets 2017: $780,9942017Assets 2018: $981,105Liabilities 2018: $92,873Net Assets 2018: $888,2322018Assets 2019: $1,183,756Liabilities 2019: $61,483Net Assets 2019: $1,122,2732019Assets 2020: $1,324,590Liabilities 2020: $75,711Net Assets 2020: $1,248,8792020Assets 2022: $1,380,904Liabilities 2022: $31,970Net Assets 2022: $1,348,9342022Assets 2024: $1,737,495Liabilities 2024: $52,593Net Assets 2024: $1,684,9022024

Highlighted filing

2024

Assets$1,737,495
Liabilities$52,593
Net Assets$1,684,902

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,055,224Expenses 2016: $1,070,930Net Income 2016: -$15,7062016Revenue 2017: $1,295,218Expenses 2017: $1,137,362Net Income 2017: $157,8562017Revenue 2018: $1,543,652Expenses 2018: $1,435,924Net Income 2018: $107,7282018Revenue 2019: $1,761,976Expenses 2019: $1,528,593Net Income 2019: $233,3832019Revenue 2020: $1,547,186Expenses 2020: $1,421,054Net Income 2020: $126,1322020Revenue 2022: $1,471,864Expenses 2022: $1,488,565Net Income 2022: -$16,7012022Revenue 2024: $2,084,110Expenses 2024: $1,695,328Net Income 2024: $388,7822024

Highlighted filing

2024

Revenue$2,084,110
Expenses$1,695,328
Net Income$388,782

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.0
Gross Receipts
$2,106,666
Mission and Program Overview

Mission

To educate the community about hiv and aids and to provide services to those with hiv and aids.

The mission of the northeast indiana positive resource connection, inc. Is to prevent new cases of hiv, aids, hepatitis, and stds and advance a compassionate and stigma-free community response.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$233,663$515,228▲ $281,565
Savings and Temporary Cash Investments$461,701$507,694▲ $45,993
Land, Buildings, and Equipment, Net$372,896$359,290▼ $13,606
Cash and Non-Interest-Bearing Accounts$256,450$336,793▲ $80,343
Prepaid Expenses and Deferred Charges$10,175$11,804▲ $1,629
Total Assets$1,341,131$1,737,495▲ $396,364
Other Assets Total$6,246$6,686▲ $440
Liabilities
Accounts Payable and Accrued Expenses$38,683$52,593▲ $13,910
Total Liabilities$38,683$52,593▲ $13,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,200,415$1,447,689▲ $247,274
Net Assets With Donor Restrictions$102,033$237,213▲ $135,180
Total Net Assets Fund Balance$1,302,448$1,684,902▲ $382,454
Total Liabilities and Net Assets / Fund Balance$1,341,131$1,737,495▲ $396,364

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$218,635$81,741$300,376
Equipment$98,859$156,127$254,986
Land$26,579-$26,579
Other Land Buildings$15,217$3,393$18,610
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff MarkleyExecutive DiFT$92,643$15,560$108,203

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,918,337
Program Service Revenue
$92,751
Investment Income
$27,479
Other Revenue
$45,543
All Other Contributions
$916,841
Change in Net Assets
$388,782

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,084,017
Revenue Not Reported on Financial Statements
$93
Revenue Not Reported on Form 990
$16,428
Total Revenue per Audited Statements
$2,100,445
Total Revenue per Form 990
$2,084,110
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,189,299
Other Expenses$276,766
Grants and Similar Amounts Paid$229,263
Total Fundraising Expense$127,343
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$744,030$47,361$69,500$860,891
Grants to Domestic Individuals$229,263--$229,263
Other Employee Benefits$125,273-$16,573$141,846
Current Officers, Directors, Trustees, and Key Employees$10,820$75,717$21,666$108,203
Payroll Taxes$56,788$14,916$6,655$78,359
Fees for Services Accounting-$56,548-$56,548
Fees for Services Other$15,689$30,231$1,854$47,774
Occupancy$23,371$21,220$1,143$45,734
Depreciation Depletion$40,148$1,500$2,005$43,653
Office Expenses$26,689$13,729$1,409$41,827
Travel$12,546$1,424-$13,970
Advertising$3,393$485$6,011$9,889
Insurance$6,725$2,348$527$9,600
Other Expenses$810$682-$682
Fees for Service Investment Mgmnt Fees-$93-$93
Total Functional Expenses$1,296,705$271,280$127,343$1,695,328

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,717,991
Total Expenses per Form 990$1,695,328
Expenses per Audited Statements$1,695,235
Expenses Not Reported on Form 990$22,756
Expenses Not Reported on Financial Statements$93
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$68,099
Fundraising Direct Expenses$22,556
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Soiree$101,412$64,734$7,490$57,244
Total Events$101,412$64,734$19,422$45,312
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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

Form 990, Page 6, Part VI, Line 11B

The 990 is first reviewed by the audit & finance committee or a representative. The 990 is then reviewed annually at a board of directors meeting. The 990 is also sent via email to the board to review.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is updated annually for board members. Documents are reviewed and approved by both executive director and treasurer for compliance.

Form 990, Page 6, Part VI, Line 15A

The executive director compensation was reviewed by a subcommittee and approved by the board of directors. The committee reviewed data from other united way agency partners in addition to cost of living wage increases.

Form 990, Page 6, Part VI, Line 18

Public disclosure copy of 990 available at guidestar.org.

Form 990, Page 6, Part VI, Line 19

Annually audited financial statements and the 990 are available on the agency website. Other documents, financials, and policies are available by request.

Filing and Contact Details

Filer

Filer Name
Northeast Indiana Positive Resource
EIN
31-1191147
Phone
2607441144
Address
525 OXFORD ST, FORT WAYNE, IN 46806

Signing Officer

Name
Jeff Markley
Title
Executive Director
Phone
2607441144
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Markley
Formed
1985
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
26
Volunteers
55

Preparer

Firm
Haines Isenbarger & Skiba LLC
Address
6418 LIMA ROAD, FORT WAYNE, IN 46818
Preparer
Cassie J Dunn
Phone
2604369500
Supplemental Narrative

Additional Explanations

Form 990, Part III

Implemented in 1996, positive resource connection also offers a food and nutrition program that provides low-income persons living with hiv/aids with food vouchers from the community harvest food bank on a monthly basis. The positive resource connection also provides a nonperishable food pantry to clients in need of food or hygiene items on an emergency basis. In addition, non-medical case management can assist eligible clients with housing, transportation, counseling, addiction harm-reduction, and other issues which are creating a barrier to accessing medical care.

Form 990, Page 2, Part III, Line 4D

Parkview clinic the positive resource connection, in partnership with parkview community health, offers programs to assist in the prevention of hiv, aids, hepatitis, and stds and advance a compassionate and stigma-free community response. Education and prep program positive resource connection offers hiv prevention education regarding hiv transmission, treatment, risk reduction and behavior change and hiv testing. Prc also assists those high risk individuals in pre-exposure prophylaxis, or prep. Prep is a pill taken daily and is a powerful hiv prevention tool. Other programs positive resource connection offers a special populations support program that is available to anyone who is hiv+ (you do not have to be a client of positive resource connection) and is interested in exploring options to reduce or cease their substance use/abuse. We also house the syringe services program for individuals challenged with drug addiction but who are proactive in taking steps to reduce their risk of acquiring hiv and hepatitis.

Financial Statement Notes

Schedule D, Page 3, Part X

The positive resource connection is exempt from income taxes under section 501(c)(3) of the united states internal revenue code and qualifies for the charitable contribution deduction. The positive resource connection has been classified as an organization that is not a private foundation under section 509(a) of the internal revenue code. The positive resource connection is also exempt from state income taxes. However, the positive resource connection is subject to federal income tax on any unrelated business taxable income. The positive resource connection provides liabilities for uncertain income tax positions when a liability is probable and estimable. Management believes that it has appropriate support for any tax positions it has taken or expects to take and as such, does not have any uncertain tax positions that should be recognized, measured, or disclosed in the financial statements. Management believes the positive resource connection is no longer subject to examination by taxing authorities for years before december 31, 2021.

Schedule D, Page 4, Part XI, Line 2D

Special events direct expenses 22,556

Schedule D, Page 4, Part XII, Line 2D

Special events direct expenses 22,556

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IRS990/ProgSrvcAccomActy2Grp/Desc0CTR/PREVENTION NON-MEDICAL CASE MANAGEMENT, PREVENTION EDUCATION, AND PUBLIC AWARENESS REMAIN CENTRAL TO THE WORK OF THE POSITIVE RESOURCE CONNECTION. POSITIVE RESOURCE CONNECTION PROVIDES SUPPORT GROUPS ON A BI-WEEKLY BASIS FOR PERSONS LIVING WITH HIV/AIDS, FRIENDS AND FAMILY MEMBERS OF HIV-POSITIVE PERSONS, AND SPANISH-SPEAKING HIV-POSITIVE PERSONS AND THEIR FAMILIES. EDUCATIONAL PROGRAMS, HEP C TESTING AND HIV TESTING SERVICES ARE PROVIDED FREE OF CHARGE IN A 12 COUNTY AREA.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOPWA PROGRAM POSITIVE RESOURCE CONNECTION HAS OFFERED THIS ASSISTANCE PROGRAM FOR SEVERAL YEARS, PROVIDING ELIGIBLE CLIENTS WITH LONG-TERM TENANT-BASED RENTAL ASSISTANCE, SHORT-TERM RENTAL ASSISTANCE, AND UTILITY ASSISTANCE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PARKVIEW CLINIC THE POSITIVE RESOURCE CONNECTION, IN PARTNERSHIP WITH PARKVIEW COMMUNITY HEALTH, OFFERS PROGRAMS TO ASSIST IN THE PREVENTION OF HIV, AIDS, HEPATITIS, AND STDS AND ADVANCE A COMPASSIONATE AND STIGMA-FREE COMMUNITY RESPONSE. EDUCATION AND PREP PROGRAM POSITIVE RESOURCE CONNECTION OFFERS HIV PREVENTION EDUCATION REGARDING HIV TRANSMISSION, TREATMENT, RISK REDUCTION AND BEHAVIOR CHANGE AND HIV TESTING. PRC ALSO ASSISTS THOSE HIGH RISK INDIVIDUALS IN PRE-EXPOSURE PROPHYLAXIS, OR PREP. PREP IS A PILL TAKEN DAILY AND IS A POWERFUL HIV PREVENTION TOOL. OTHER PROGRAMS POSITIVE RESOURCE CONNECTION OFFERS A SPECIAL POPULATIONS SUPPORT PROGRAM THAT IS AVAILABLE TO ANYONE WHO IS HIV+ (YOU DO NOT HAVE TO BE A CLIENT OF POSITIVE RESOURCE CONNECTION) AND IS INTERESTED IN EXPLORING OPTIONS TO REDUCE OR CEASE THEIR SUBSTANCE USE/ABUSE. WE ALSO HOUSE THE SYRINGE SERVICES PROGRAM FOR INDIVIDUALS CHALLENGED WITH DRUG ADDICTION BUT WHO ARE PROACTIVE IN TAKING STEPS TO REDUCE THEIR RISK OF ACQUIRING HIV AND HEPATITIS.
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