Civic Intelligence

Adec Inc.

990 • Fiscal year 2019 • EIN 35-1060633

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 23, 2019

19670 State Road 120Bristol, IN 46507-9131

(574) 848-7451

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

21st percentile

0.04x

Higher debt load relative to assets than 21% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

12th percentile

0.05x

Higher debt load relative to revenue than 12% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

68th percentile

9.7%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

29th percentile

$176,960

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

62nd percentile

7.7%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$27,509,699

Up $1,971,634 (+7.7%) from 2018

Net Assets

Up

$26,526,488

Up $2,498,472 (+10%) from 2018

Liabilities

Down

$983,211

Down $526,838 (-35%) from 2018

Revenue

Up

$19,910,002

Up $878,682 (+4.6%) from 2018

Expenses

Up

$17,977,417

Up $470,860 (+2.7%) from 2018

Net Income

Up

$1,932,585

Up $407,822 (+27%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2011: $16,482,919Liabilities 2011: $2,419,360Net Assets 2011: $14,063,5592011Assets 2012: $16,887,581Liabilities 2012: $2,703,192Net Assets 2012: $14,184,3892012Assets 2013: $17,514,530Liabilities 2013: $2,385,769Net Assets 2013: $15,128,7612013Assets 2014: $18,205,316Liabilities 2014: $1,412,561Net Assets 2014: $16,792,7552014Assets 2015: $19,532,293Liabilities 2015: $1,384,776Net Assets 2015: $18,147,5172015Assets 2016: $20,893,641Liabilities 2016: $1,599,886Net Assets 2016: $19,293,7552016Assets 2017: $23,215,592Liabilities 2017: $1,185,979Net Assets 2017: $22,029,6132017Assets 2018: $25,538,065Liabilities 2018: $1,510,049Net Assets 2018: $24,028,0162018Assets 2019: $27,509,699Liabilities 2019: $983,211Net Assets 2019: $26,526,4882019Assets 2020: $30,826,884Liabilities 2020: $3,123,163Net Assets 2020: $27,703,7212020Assets 2021: $36,869,083Liabilities 2021: $1,209,973Net Assets 2021: $35,659,1102021Assets 2022: $35,707,130Liabilities 2022: $1,598,648Net Assets 2022: $34,108,4822022Assets 2023: $38,543,404Liabilities 2023: $2,043,311Net Assets 2023: $36,500,0932023Assets 2024: $41,780,555Liabilities 2024: $2,081,535Net Assets 2024: $39,699,0202024Assets 2025: $44,210,300Liabilities 2025: $2,831,276Net Assets 2025: $41,379,0242025

Highlighted filing

2019

Assets$27,509,699
Liabilities$983,211
Net Assets$26,526,488

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2011: $16,422,6762011Expenses 2012: $17,297,3482012Expenses 2013: $17,148,2282013Revenue 2014: $17,743,169Expenses 2014: $17,095,251Net Income 2014: $647,9182014Revenue 2015: $17,789,322Expenses 2015: $16,363,921Net Income 2015: $1,425,4012015Revenue 2016: $18,386,944Expenses 2016: $16,972,826Net Income 2016: $1,414,1182016Revenue 2017: $18,384,880Expenses 2017: $16,543,231Net Income 2017: $1,841,6492017Revenue 2018: $19,031,320Expenses 2018: $17,506,557Net Income 2018: $1,524,7632018Revenue 2019: $19,910,002Expenses 2019: $17,977,417Net Income 2019: $1,932,5852019Revenue 2020: $19,624,326Expenses 2020: $18,871,614Net Income 2020: $752,7122020Revenue 2021: $22,018,123Expenses 2021: $17,815,364Net Income 2021: $4,202,7592021Revenue 2022: $22,045,756Expenses 2022: $19,909,806Net Income 2022: $2,135,9502022Revenue 2023: $21,722,849Expenses 2023: $20,884,487Net Income 2023: $838,3622023Revenue 2024: $23,102,781Expenses 2024: $22,533,363Net Income 2024: $569,4182024Revenue 2025: $24,031,754Expenses 2025: $24,408,969Net Income 2025: -$377,2152025

Highlighted filing

2019

Revenue$19,910,002
Expenses$17,977,417
Net Income$1,932,585
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 23, 2019
Return Version
2018v3.1
Gross Receipts
$20,365,568
Mission and Program Overview

Mission

ADEC PROUDLY ADVOCATES FOR AND SERVES PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SO THEY LIVE LIVES FULL OF CHIOICE AND POSSIBILITY. THIS INCLUDES THE BELIEF THAT ADEC CLIENTS SHOULD HAVE "A LIFE OF THEIR OWN" WHICH INCLUDES DIGNITY, THE OPPORTUNITY TO BE EMPLOYED, AND THE CHANCE TO BE A PART OF THEIR COMMUNITY. (Continued on Schedule O)

ADEC proudly advocates for and serves people with developmental and intellectual disabilities so they live lives full of informed choice and possibility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,633,587$16,576,154▼ $1,057,433
Land, Buildings, and Equipment, Net$5,029,784$6,296,145▲ $1,266,361
Savings and Temporary Cash Investments$1,385,253$3,038,495▲ $1,653,242
Accounts Receivable$1,410,048$1,520,287▲ $110,239
Inventories for Sale or Use$67,712$66,637▼ $1,075
Cash and Non-Interest-Bearing Accounts$2,359$2,409▲ $50
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$25,538,065$27,509,699▲ $1,971,634
Other Assets Total$9,322$9,572▲ $250
Liabilities
Accounts Payable and Accrued Expenses$1,510,049$983,211▼ $526,838
Other Liabilities$0$0→ $0
Total Liabilities$1,510,049$983,211▼ $526,838
Net Assets / Fund Balance
Unrestricted Net Assets$21,813,251$24,238,806▲ $2,425,555
Permanently Rstr Net Assets$1,653,534$1,653,534→ $0
Temporarily Rstr Net Assets$561,231$634,148▲ $72,917
Total Net Assets Fund Balance$24,028,016$26,526,488▲ $2,498,472
Total Liabilities and Net Assets / Fund Balance$25,538,065$27,509,699▲ $1,971,634

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,426,853$6,072,799$10,499,652
Equipment$979,217$3,144,038$4,123,255
Land$516,316-$516,316
Leasehold Improvements$373,759$43,794$417,553
Other Land Buildings$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,880,795$390▲ $160,824$66,157$1,975,852
2017$1,773,606$390▲ $139,877$33,078$1,880,795
2016$1,652,682$462▲ $219,651$99,189$1,773,606
2015$1,708,749$498▲ $24,247$80,812$1,652,682
2014$1,761,405$574▲ $45,901$99,131$1,708,749
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-President/CEOFT$142,332$34,628$176,960
-VP of Finance/CFOFT$92,844$31,378$124,222

Board Members and Trustees

NameTitle
-Chairperson
-Past Chairperson
-Vice Chairperson
-Board Member
-Board Member (Through June 2019)
-Secretary
-Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
DJ ConstructionNew Construction of Gaining Grounds Building3414 Elkhart Road, Goshen, IN 46526$694,009
Revenue and Support

Revenue Composition

Contributions and Grants
$875,928
Program Service Revenue
$18,356,948
Investment Income
$674,567
Other Revenue
$2,559
All Other Contributions
$740,057
Change in Net Assets
$1,932,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$19,910,002
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$565,887
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$20,475,889
Total Revenue per Form 990
$19,910,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,149,354
Other Expenses$4,828,063
Total Fundraising Expense$7,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,117,537$801,670$0$10,919,207
Office Expenses$1,522,027$80,983$191$1,603,201
Other Employee Benefits$859,979$141,858$0$1,001,837
Payroll Taxes$726,433$80,666$0$807,099
Occupancy$456,052$126,905$0$582,957
Depreciation Depletion$457,108$107,127$0$564,235
Travel$428,940$15,006$19$443,965
Current Officers, Directors, Trustees, and Key Employees$0$308,442$0$308,442
Fees for Services Other$161,867$124,453$200$286,520
Information Technology$183,231$87,911$483$271,625
Pension Plan Contributions$93,516$19,253$0$112,769
Fees for Services Accounting$40,284$53,675$0$93,959
All Other Expenses$72,275$7,876$0$80,151
Insurance$48,502$21,016$0$69,518
Other Expenses$881$47,186$0$48,067
Conferences and Meetings$-84$33,269$0$33,185
Fees for Services Legal$7,858$5,896$0$13,754
Total Functional Expenses$15,882,763$2,086,717$7,937$17,977,417

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$17,977,417
Total Expenses per Audited Statements$17,977,417
Total Expenses per Form 990$17,977,417
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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, Part VI, Line 15B PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES

Adec's human resources department and ceo review indiana association of rehabilitation facilities (inarf) compensation surveys, elkhart county chamber wage survey, and other outside compensation surveys in order to determine appropriate compensation for all other officers and employees. This process is performed on an ongoing basis.

Form 990, Part VI, Line 1A Delegate broad authority to A committee

The Executive Committee shall consist of the Chairperson, Vice Chairperson, Secretary, Treasurer, and Immediate Past Chairperson. The Executive Committee shall have the authority to conduct the affairs of the Corporation in the interim between meetings of the Board of Directors, subject to policy established and regulated by the Board of Directors. The Executive Committee shall formulate and propose policy statements to the Board of Directors relative to governance and the use and protection of the Corporation's assets, and shall formulate policy with respect to matters of finance. The governance committee and finance committee shall serve as a resource to the executive committee on these matters. The Executive Committee will also provide oversight to and for the President/Chief Executive Officer of the Corporation in the performance of his/her duties. At least three officers shall constitute a quorum of the Executive Committee for the transaction of any business in person or by proxy. Regular meetings of Executive Committee may be held as a part of the Board meeting in Executive Session at a place and time designated by the Chairperson.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The organization's management performs a detailed review of a draft of the Form 990. A board meeting is then held where a final draft of the full form 990, including all applicable schedules, is presented to each member of the governing body. At the board meeting, the full form 990, along with a summary of key points of the return, are presented and board members are allowed to ask any questions they may have about the return. Once reviewed and approved by the board of directors, the return is then filed with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

A conflict of interest questionnaire is sent out annually to each officer and director of the organization. The questionnaire requires each person to answer a series of questions related to various potential conflicts of interest that are specifically asked on the Form 990. The organization's compliance officer monitors the responses for any potential conflicts of interest and shares responses with the President/CEO and the chairperson of the board who then determines whether or not an actual conflict of interest exists. Anyone who is determined to have a conflict of interest is not allowed to vote on any matters involving the related conflict of interest. The compliance officer attends all board meetings to ensure compliance with these guidelines.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

The board chairperson reviews Indiana Association of Rehabilitation Facilities (INARF) compensation surveys, as well as performance evaluations provided by Board members, in determining the compensation for the organization's CEO. The executive finance committee then reviews the findings, deliberates and establishes the amount of compensation. This process was last performed and documented in July of 2019.

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its governing documents, conflicts of interest policy, and audited financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
ADEC Inc
EIN
35-1060633
Phone
5748487451
Address
19670 State Road 120, Bristol, IN 46507-9131

Signing Officer

Name
Donna L Belusar
Title
President/CEO
Signed
2019-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1952
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
597
Volunteers
100

Preparer

Firm
Crowe Llp
Address
9600 Brownsboro Road Suite 400, Louisville, KY 40241-1122
Preparer
Danielle Tewes
Phone
5023263996
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1 ORGANIZATION'S MISSION

(continued from part iii, line 1) since 1952, adec's mission and work has included providing individuals with intellectual and developmental disabilities the ability to live lives full of informed choice and possibility and free from exploitation and abuse. Adec clients are members of the communities in which they live and contribute through work and volunteering. Today, that mission includes: - helping families who have children diagnosed with a disability get connected to resources including understanding their rights, linking up with an appropriate therapist and having access to after school and summer child care. - residential services for individuals who benefit from a group home environment and a supported living environment. - employment services that include a sheltered workshop and community employment where adec clients feel the pride of earning a paycheck and interacting with their co-workers. - day service programs in five locations that provide vocational time where adec clients get to flex their creative muscles and have the opportunity of selling their creations to the public. - two "gaining grounds coffee houses" , one at a day service with spaces for the public, including specialized conference/meeting rooms in the new bristol facility. - a guardianship program that provides much needed advocates when a client's own family is unable to be there. Adec serves over 1,000 individuals with the intent to create a space and programs where individuals with disabilities are cared for and encouraged to try new things. Our mission includes "community" because we've believed since our inception that people with disabilities belong in the community and are a valuable part of the communities in which we all live. Adec clients routinely volunteer in the community, attend community events and interact with others in our community. Since 1952, adec has evolved to fit the needs of those we serve while continuing to advocate and support our clients.

Form 990, Part III, Line 4A RESIDENTIAL AND DAY SERVICES

(continued from part iii, line 4a) these services are meant to help clients gain community connections and eventually be independent in the community. These services are provided to people that live with family or in their own homes/apartments. Adec provides support in the following areas; financial management, community integration, health care coordination, transportation, and community advocacy. Adec also provides support in other areas that may be client specific such as personal hygiene, meal preparation etc. Adec's greatest goal is to help people we work with realize their dreams and be independent in the community. Adec's staff schedules are driven by the needs of the specific person being served. Those using supported living can choose to develop a variety of services to pursue their individual interests and needs within the community. Adec's supported living services allow adults with intellectual disabilities to live in their own home or apartment with the support of trained staff assistance. Those using supported living services can choose to develop a variety of services to pursue their individual interests and needs within the community. Adec's day services utilize community based and facility based activities to assist adults with individual goals in areas of self-help, communication, and socialization. Those served have opportunities to: -volunteer in the community; -take part in organized community recreational opportunities such as individual and team sports; -enjoy music therapy and social events; -patronize community shops, services, and resources.

Form 990, Part III, Line 4B ADULT TRAINING AND VOCATIONAL SERVICES

(CONTINUED FROM PART III, LINE 4B) ADEC'S NEW GROWTH AND PURPOSE (GAP) PROGRAM IS DESIGNED TO HELP BRIDGE THE GAP BETWEEN EDUCATION AND EMPLOYMENT. THE PROGRAM, WHICH LAUNCHED IN MAY 2018, IS OPEN TO ANY INDIVIDUALS WITH DISABILITIES INTERESTED IN JOINING THE WORKFORCE, BUT IS AIMED AT UPCOMING AND RECENT HIGH SCHOOL GRADUATES. OVER THE PAST YEAR IN ELKHART AND ST. JOSEPH COUNTIES, WE HAVE SERVED APPROXIMATELY 300 CLIENTS IN VARIOUS STAGES OF EMPLOYMENT SERVICES INCLUDING DISCOVERY, JOB PLACEMENT, SUPPORTED EMPLOYMENT, AND EXTENDED SERVICES. ADEC'S ADULT HABILITATION SERVICES ARE DESIGNED TO PROVIDE ADULTS LIVING WITH AN INTELLECTUAL DISABILITY A MEANINGFUL DAY, EVERY DAY. WE ACCOMPLISH THIS BY TAKING TIME TO DISCOVER THE ABILITIES AND INTERESTS OF THE PEOPLE WE SERVE, AND THEN CHALLENGING THEM TO WORK AT DEVELOPING THOSE SKILLS, ABILITIES AND INTERESTS. THE KEY OBJECTIVES IN ADEC'S DAY SERVICE PROGRAM ARE TO PROVIDE OPPORTUNITIES FOR PRODUCTIVITY, RECREATION AND SOCIALIZATION EACH DAY. PRODUCTIVITY IS ACCOMPLISHED BY PROVIDING A VARIETY OF ACTIVITIES, INCLUDING; WOODWORKING, ART, BAKING AND COOKING, PHOTOGRAPHY, SEWING, and OTHER "VOCATIONAL" ACTIVITIES. RECREATION IS ACCOMPLISHED BY PROVIDING NOT ONLY EXERCISE GROUPS, BUT ALSO ORGANIZED COMMUNITY RECREATIONAL OPPORTUNITIES SUCH AS INDIVIDUAL AND TEAM SPORTS (I.E., SOFTBALL, BASKETBALL, BOWLING, ETC.). SOCIALIZATION IS ACCOMPLISHED BY OFFERING VOLUNTEER OPPORTUNITIES IN THE COMMUNITY, PARTICIPATING IN ORGANIZED SOCIAL EVENTS AND PATRONIZING COMMUNITY SHOPS, SERVICES AND RESOURCES SUCH AS THE LIBRARY, PARKS AND RESTAURANTS. ADEC'S ASSISTIVE TECHNOLOGY PROGRAM INTEGRATES THE USE OF TECHNOLOGY TO HELP PROMOTE INDEPENDENCE IN THOSE WE SERVE. THIS IS ACCOMPLISHED THROUGH TRAINING STAFF AND CLIENTS ON TECHNOLOGIES THAT WILL GIVE THOSE WITH DISABILITIES GREATER INDEPENDENCE, RESEARCHING AND IMPLEMENTING ASSISTIVE TECHNOLOGIES IN OUR PROGRAMS AND DEVELOPING OUR OWN TECHNOLOGICAL SOLUTIONS WHERE THERE IS NO EXISTING SOLUTION. ADEC INDUSTRIES PROVIDES EMPLOYMENT IN A SUPERVISED FACTORY ENVIRONMENT. EMPLOYEES WORK ON A VARIETY OF PACKAGING AND ASSEMBLY PROJECTS SERVING LOCAL INDUSTRY WHILE PROVIDING PRACTICAL TRAINING AND EMPLOYMENT FOR ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THROUGH REGULAR COACHING, ADEC MONITORS EMPLOYEE PROGRESS AND PROVIDES SUPPORT AS NEEDED TO ASSURE SUCCESS ON THE JOB. ADEC INDUSTRIES MANUFACTURES AND SELLS OUR SILVER LININGS PRODUCTS; TRASH LINERS THAT COME IN A VARIETY OF SIZES AND STRENGTHS. THE SALES FROM THE SILVER LININGS BRAND TRASH BAGS HELP SUPPORT THE PROGRAM TO CONTINUE IN ITS MISSION TO EMPLOY AND TRAIN INDIVIDUALS IN THEIR JOB GOALS.

Form 990, Part III, Line 4C FAMILY SERVICES

(continued from part iii, line 4c) adec's family services referral coordinator helps guide parents through the process of finding services through adec or referral to other organizations that fit their needs. Adec recreational and music therapy and behavioral services are delivered by qualified professionals who are formally trained, credentialed through national testing, and are board certified. Our therapists are committed to providing you or your loved one with the best possible services by using a team approach and remaining easily accessible for your therapy needs. Relief and assistance for families with children of all ages and/or adults with disabilities and/or emotional/mental illness is also provided through adec's respite services. We offer: the type and amount of services are individually designed to meet the needs of each child and family. Families play a key role in deciding what services are needed to help their child. Services following evaluation are funded through the state, federal, medicaid and charitable donations.

Form 990, Part III, Line 4D Description of other program services

(Expenses $ 558,824 including grants of $)(Revenue $ 228,437) TRANSPORTATION SERVICES IN ELKHART COUNTY ARE PROVIDED TO ADEC DAY SERVICES CLIENTS WHO LIVE AT HOME AND USE SERVICES AT THE ELKHART AND BRISTOL CAMPUSES, AS WELL AS OUR GOSHEN AND MIDDLEBURY DAY SERVICE LOCATIONS. GROUP HOME AND SUPPORTED LIVING STAFF PROVIDE TRANSPORTATION FOR RESIDENTS IN THOSE SERVICES. TRANSPORTATION BRINGS CLIENTS WHO LIVE AT HOME AND WORK DAILY AT ADEC INDUSTRIES WHERE CLIENTS WORK, GAIN VALUABLE SKILLS AND RECEIVE A PAYCHECK.

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

The purpose of the endowment fund is to facilitate donors' desires to make substantial long-term gifts to the organization to develop a significant source of revenue to support endeavors of the organization. 100% of income from the endowment is used to provide services to clients in keeping with the organization's mission.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Organization is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Organization's Form 990 has not been subject to examination by the Internal Revenue Service or the state of Indiana for the last three years. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at June 30, 2019 and 2018.

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IRS990/ConferencesMeetingsGrp/TotalAmt033185
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03414 Elkhart Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Goshen
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0IN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd046526
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0DJ Construction
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IRS990/CYOtherRevenueAmt02559
IRS990/CYProgramServiceRevenueAmt018356948
IRS990/CYRevenuesLessExpensesAmt01932585
IRS990/CYSalariesCompEmpBnftPaidAmt013149354
IRS990/CYTotalExpensesAmt017977417
IRS990/CYTotalFundraisingExpenseAmt07937
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt019910002
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0107127
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0457108
IRS990/DepreciationDepletionGrp/TotalAmt0564235
IRS990/Desc0RESIDENTIAL SERVICES INCLUDES SUPERVISED GROUP LIVING AND SUPPORTED LIVING SERVICES. BOTH SERVE ADULTS WITH INTELLECTUAL DISABILITIES IN EITHER A GROUP HOME SETTING OR THEIR OWN HOME OR APARTMENT WITH THE SUPPORT OF TRAINED STAFF ASSISTANCE. ADEC'S GROUP RESIDENCES ARE LOCATED IN COMMUNITY NEIGHBORHOODS. WE PROVIDE INDIVIDUALIZED SUPPORT AND TEACHING IN THE AREA OF PERSONAL DEVELOPMENT AND SOCIALIZATION. WE ARE OUTCOME DRIVEN AND SUPPORT INDIVIDUALS WITH VARIOUS EMOTIONAL AND BEHAVIORAL NEEDS. INDIVIDUALS HAVE THE OPPORTUNITY TO ATTEND SOCIAL ACTIVITIES ON A DAILY BASIS. HOMES ARE LOCATED IN RESIDENTIAL AREAS WHERE THE INDIVIDUALS CAN BE FULL PARTICIPANTS IN THEIR COMMUNITY. RESIDENTS ARE PROVIDED WITH MANY OF ADEC'S SERVICES AND TRAINING IN BEHAVIOR MANAGEMENT, COMMUNICATION, ADULT DAILY LIVING SKILLS, EMPLOYMENT AND COMMUNITY INTERACTION. SUPPORTED LIVING PROVIDES RESIDENTIAL SUPPORTS TO PEOPLE ON THE COMMUNITY INTEGRATION AND HABILITATION WAIVER, FAMILY SUPPORT WAIVER AND BDDS STATE FUNDING BUDGETS. (CONTINUED ON SCHEDULE O)
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt040284
IRS990/FeesForServicesAccountingGrp/TotalAmt093959
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05896
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt07858
IRS990/FeesForServicesLegalGrp/TotalAmt013754
IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.0
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0Don Anderson
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1Cindie L McPhie
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2Thomas Kroll
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3Sheila Sieradzki
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4Kevin Boyer
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Larry Gautsche
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6Jason L Pippenger
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Jenny M Schrock
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Matthew Duthie
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Debra Hogan
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10Thomas Nickel
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11LAUREN MAXSON
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12KRISTINE OSTERDAY
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13DONNA L BELUSAR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14MITCH WALORSKI
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1431378
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member (Through June 2019)
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP OF FINANCE/CFO
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IRS990/FormationYr01952
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
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IRS990/GainOrLossGrp/OtherAmt018540
IRS990/GainOrLossGrp/SecuritiesAmt0100673
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt020365568
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IRS990/IncludeFIN48FootnoteInd0true
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IRS990/IndivRcvdGreaterThan100KCnt01
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IRS990/InformationTechnologyGrp/FundraisingAmt0483
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt087911
IRS990/InformationTechnologyGrp/ProgramServicesAmt0183231
IRS990/InformationTechnologyGrp/TotalAmt0271625
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt021016
IRS990/InsuranceGrp/ProgramServicesAmt048502
IRS990/InsuranceGrp/TotalAmt069518
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt066637
IRS990/InvestmentIncomeGrp/ExclusionAmt0555354
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0555354
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt016576154
IRS990/IRPDocumentCnt058
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt05029784
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06296145
IRS990/LandBldgEquipCostOrOtherBssAmt015556776
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01563
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0454003
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0ADEC PROUDLY ADVOCATES FOR AND SERVES PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SO THEY LIVE LIVES FULL OF INFORMED CHOICE AND POSSIBILITY. THIS INCLUDES THE BELIEF THAT ADEC CLIENTS SHOULD HAVE "A LIFE OF THEIR OWN" WHICH INCLUDES DIGNITY, THE OPPORTUNITY TO BE EMPLOYED, AND THE CHANCE TO BE A PART OF THEIR COMMUNITY. (Continued on Schedule O)
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt024028016
IRS990/NetAssetsOrFundBalancesEOYAmt026526488
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0119213
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0119213
IRS990/NetUnrelatedBusTxblIncmAmt02300
IRS990/NetUnrlzdGainsLossesInvstAmt0565887
IRS990/NoncashContributionsAmt08425
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IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0126905
IRS990/OccupancyGrp/ProgramServicesAmt0456052
IRS990/OccupancyGrp/TotalAmt0582957
IRS990/OfficeExpensesGrp/FundraisingAmt0191
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt080983
IRS990/OfficeExpensesGrp/ProgramServicesAmt01522027
IRS990/OfficeExpensesGrp/TotalAmt01603201
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt09322
IRS990/OtherAssetsTotalGrp/EOYAmt09572
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0141858
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0859979
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01001837
IRS990/OtherExpensesGrp/Desc0Medical provider Assessment and State Use Commissions
IRS990/OtherExpensesGrp/Desc1Community Education
IRS990/OtherExpensesGrp/Desc2Medicines & Drugs
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt17044
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21028
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt347186
IRS990/OtherExpensesGrp/ProgramServicesAmt0620019
IRS990/OtherExpensesGrp/ProgramServicesAmt16552
IRS990/OtherExpensesGrp/ProgramServicesAmt279786
IRS990/OtherExpensesGrp/ProgramServicesAmt3881
IRS990/OtherExpensesGrp/TotalAmt0620019
IRS990/OtherExpensesGrp/TotalAmt136093
IRS990/OtherExpensesGrp/TotalAmt280814
IRS990/OtherExpensesGrp/TotalAmt348067
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Discounts
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02559
IRS990/OtherRevenueTotalAmt02559
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0801670
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010117537
IRS990/OtherSalariesAndWagesGrp/TotalAmt010919207
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt080666
IRS990/PayrollTaxesGrp/ProgramServicesAmt0726433
IRS990/PayrollTaxesGrp/TotalAmt0807099
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019253
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt093516
IRS990/PensionPlanContributionsGrp/TotalAmt0112769
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01653534
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01653534
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Donna L Belusar
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/Desc0Residential services
IRS990/ProgramServiceRevenueGrp/Desc1Adult training and vocational services
IRS990/ProgramServiceRevenueGrp/Desc2Family services
IRS990/ProgramServiceRevenueGrp/Desc3Transportation services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013003371
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14693388
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2434311
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3225878

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.2$2.83$41.4$24.0$24.4$0.38
2024Detailed filing. Detailed filing data is available for this year.$41.8$2.08$39.7$23.1$22.5$0.57
2023Detailed filing. Detailed filing data is available for this year.$38.5$2.04$36.5$21.7$20.9$0.84
2022Detailed filing. Detailed filing data is available for this year.$35.7$1.60$34.1$22.0$19.9$2.14
2021Detailed filing. Detailed filing data is available for this year.$36.9$1.21$35.7$22.0$17.8$4.20
2020Detailed filing. Detailed filing data is available for this year.$30.8$3.12$27.7$19.6$18.9$0.75
2019Detailed filing. Detailed filing data is available for this year.$27.5$0.98$26.5$19.9$18.0$1.93
2018Detailed filing. Detailed filing data is available for this year.$25.5$1.51$24.0$19.0$17.5$1.52
2017Detailed filing. Detailed filing data is available for this year.$23.2$1.19$22.0$18.4$16.5$1.84
2016Detailed filing. Detailed filing data is available for this year.$20.9$1.60$19.3$18.4$17.0$1.41
2015Detailed filing. Detailed filing data is available for this year.$19.5$1.38$18.1$17.8$16.4$1.43
2014Detailed filing. Detailed filing data is available for this year.$18.2$1.41$16.8$17.7$17.1$0.65
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.5$2.39$15.1$17.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$2.70$14.2$17.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$2.42$14.1$16.4