Blue River Services Inc.

“MEMBERS”

“The organization has members that may elect other members of the governing board.”

“Form 990 is reviewed by the ceo, the fiscal director and the board of directors before it is filed with the internal revenue service.”

“Employees, consultants, and volunteers will complete a conflict of interest statement upon hire and then as a potential conflict of interest arises. Employees with decision making authority or influence on purchasing will complete a conflict of interest statement annually and as potential conflicts arise. The board of directors will review activities involving the president/ceo or member of the board of directors.”

“The compensation of the ceo is based on an employment contract developed by the board of directors. The total compensation package is compared to a compensation survey of the compensation of the ceos of other indiana organizations of similar size who provide similar services. The personnel committee of the board completes a performance review of the ceo annually and any increases are based on merit.”

“Personnel are selected for each position and compensation determined by the funding available to support the position and the education, qualifications, experience, and previous work record of the applicant. After employment each supervisor completes a performance evaluation annually for all their employees. Increases in wages, if given, are based on the performance evaluation. All supervisors review the performance evaluations with the ceo to insure that the performance evaluation criteria is applied consistently throughout the organization.”

“Governing documents are available upon request.”

“To assist people with disabilities in realizing maximum personal growth and development in home, work and the community by providing a continuum of individualized services and support in setting least restrictive for the needs of the individual.”

“Production pre-vocational services work services marketing 21st century jumpstart pre school latchkey healthy family healthy family harr co hccf screen print drivers education employment services establishment program transition stepping stone apts/transitional housing wyandotte house iddd home safe place dept of indiana highways janitorial community janitorial hab training structured family caregiving community resources housing autumn ridge lp mgmt hope manor country trace lp mgmt blue river autumn ridge ii mgmt blue country trace ii mgmt br country trace 3 mgmt grandview manor so mgmt jackson court apartments mgmt enterprise housing service coor prevent child abuse wic city transit day service transportation non fixed route transportation children's transportation charter transportation medical transportation public transportation maintenance facility”

“For the year ended june 30, 2018, the organization adopted asu 2015-03, which changes how the financial statements present debt issuance costs'. Debt issuance costs are now required to be netted against their respective loan balances, moving them from the asset section of the balance sheet to the liability section of the balance sheet. These changes are being shown on lines 14 and 25. These changes were retroactively applied to fy17 as well. During the course of the audit for fy18, the organizations' management noted the depreciation software miscalculated depreciation on several assets over the course of several years. The cumulative impact of the miscalculation was recorded as a prior period restatement. Depreciation, gain on sale of assets, accumulated depreciation and net assets for the year ended june 30, 2017 were also restated. The impact of the restatements are as follows: increase in net assets (previously reported)2,016,560 increase in net assets (restated) 1,995,203 accumulated depreciation (previously reported)8,623,944 accumulated depreciation (restated) 8,976,555 temporarily restricted net assets (previously reported)8,980,982 temporarily restricted net assets (restated) 8,817,111 unrestricted net assets (previously reported)7,181,265 unrestricted net assets (restated) 6,992,525”

“Cogs expenses reported on the form 990 stmt of revenue 561,655 rental expenses reported on the form 990 statement of reve 821,398 cogs expenses reported on the form 990 stmt of revenue -561,655 rental expenses reported on the form 990 statement of reve -821,398 during the course of the audit, the organizations' management noted that depreciation software miscalculated depreciation on several assets over the course of several years. The cumulative impact of the miscalculation was recorded as a prior period restatement as of june 30, 2016. Depreciation, gain on sale of assets, accumulated depreciation and net assets for the year ended june 30, 2017 were also restated.”