Civic Intelligence

The Arc Noble County Foundations Incorporated

EIN 35-1173674 • 501(c)3 • Albion, IN

Pub. 78 Eligible

View Organization Page

Profile

To support individuals with disabilities in northeast indiana in order to maximize their abilities to succeed at work, in their families, and in their local community as we partner with each individual, their family and the community.

506 S Orange StAlbion, IN 46701

arcind.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

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

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 2025

Net Margin

69th percentile

17%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

44th percentile

4.3%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$862,193

Up $238,151 (+38%) from 2024

Liabilities

Up

$37,420

Up $8,964 (+32%) from 2024

Net Assets

Up

$824,773

Up $229,187 (+38%) from 2024

Operations
Liabilities / Revenue36th percentileNet Margin69th percentile

Revenue

Up

$1,378,389

Up $317,338 (+30%) from 2024

Expenses

Up

$1,149,202

Up $163,366 (+17%) from 2024

Net Income

Up

$229,187

Up $153,972 (+205%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$1.0M$500K$0Assets 2019: $259,180Liabilities 2019: $200,492Net Assets 2019: $58,6882019Assets 2020: $309,554Liabilities 2020: $299,392Net Assets 2020: $10,1622020Assets 2021: $548,126Liabilities 2021: $245,110Net Assets 2021: $303,0162021Assets 2022: $449,172Liabilities 2022: $62,517Net Assets 2022: $386,6552022Assets 2023: $573,908Liabilities 2023: $53,537Net Assets 2023: $520,3712023Assets 2024: $624,042Liabilities 2024: $28,456Net Assets 2024: $595,5862024Assets 2025: $862,193Liabilities 2025: $37,420Net Assets 2025: $824,7732025

Highlighted filing

2025

Assets$862,193
Liabilities$37,420
Net Assets$824,773
Open 2025 Filing

Operations Trend

Revenue Growth44th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,021,795Expenses 2019: $986,015Net Income 2019: $35,7802019Revenue 2020: $844,726Expenses 2020: $893,252Net Income 2020: -$48,5262020Revenue 2021: $1,182,111Expenses 2021: $889,257Net Income 2021: $292,8542021Revenue 2022: $1,215,154Expenses 2022: $1,131,515Net Income 2022: $83,6392022Revenue 2023: $1,219,203Expenses 2023: $1,085,487Net Income 2023: $133,7162023Revenue 2024: $1,061,051Expenses 2024: $985,836Net Income 2024: $75,2152024Revenue 2025: $1,378,389Expenses 2025: $1,149,202Net Income 2025: $229,1872025

Highlighted filing

2025

Revenue$1,378,389
Expenses$1,149,202
Net Income$229,187
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$862,193
Liabilities
$37,420
Net assets
$824,773
Revenue
$1,378,389
Expenses
$1,149,202
Net income
$229,187
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.04$0.82$1.38$1.15$0.23
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.60$1.06$0.99$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.57$0.05$0.52$1.22$1.09$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.06$0.39$1.22$1.13$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.30$1.18$0.89$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.30$0.01$0.84$0.89$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.20$0.06$1.02$0.99$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 20, 2025
Return Version
2024v5.0
Gross Receipts
$1,378,389
Mission and Program Overview

Mission

To support individuals with disabilities in northeast indiana in order to maximize their abilities to succeed at work, in their families, and in their local community as we partner with each individual, their family and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$287,471$496,504▲ $209,033
Cash and Non-Interest-Bearing Accounts$205,336$238,587▲ $33,251
Intangible Assets$47,000$35,000▼ $12,000
Pledges and Grants Receivable$25,126$30,681▲ $5,555
Prepaid Expenses and Deferred Charges$10,835$11,394▲ $559
Accounts Receivable$8,274$10,027▲ $1,753
Total Assets$624,042$862,193▲ $238,151
Other Assets Total$40,000$40,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$28,456$37,420▲ $8,964
Total Liabilities$28,456$37,420▲ $8,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$506,428$780,007▲ $273,579
Net Assets With Donor Restrictions$89,158$44,766▼ $44,392
Total Net Assets Fund Balance$595,586$824,773▲ $229,187
Total Liabilities and Net Assets / Fund Balance$624,042$862,193▲ $238,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$203,014$338,698$541,712
Equipment$281,615$229,363$510,978
Land$11,875-$11,875
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sara J RawlesCFOFT$53,621$486$54,107
Jalyssa KesslerCEOFT$49,048$406$49,454

Board Members and Trustees

NameTitle
Debbie KovetsPresident
Becky BrownDirector
Carol ChandlerDirector
Denise HolbrookDirector
Jim ChandlerDirector
Kayme WhetzelDirector
Kelly KovetsDirector
Sara WeeksSecretary
Susan ViceTreasurer
Chris ViceVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$472,025
Program Service Revenue
$863,115
Investment Income
$18,626
Other Revenue
$24,623
All Other Contributions
$110,673
Change in Net Assets
$229,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,378,389
Total Revenue per Audited Statements
$1,378,389
Total Revenue per Form 990
$1,378,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$787,338
Other Expenses$361,864
Total Fundraising Expense$31,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,212$34,368$17,694$565,274
Fees for Services Other$14,544$89,124-$103,668
Current Officers, Directors, Trustees, and Key Employees$32,119$62,168$9,325$103,612
Depreciation Depletion$62,661$10,293-$72,954
Other Employee Benefits$60,033$5,819$284$66,136
Payroll Taxes$40,933$9,317$2,066$52,316
Occupancy$16,620$21,590$711$38,921
Fees for Services Accounting$15,018$11,899$735$27,652
Office Expenses$2,770$9,922$215$12,907
Travel$10,835$1,040-$11,875
Other Expenses$253$7,445$670$7,698
Fees for Services Legal-$6,004-$6,004
Advertising-$2,240-$2,240
All Other Expenses$519$200-$719
Total Functional Expenses$823,741$293,761$31,700$1,149,202

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,149,202
Total Expenses per Audited Statements$1,149,202
Total Expenses per Form 990$1,149,202
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,115
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Events$16,115$16,115-$16,115
Total Events$16,115$16,115-$16,115
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 2

“Debbie kovets kelly kovets president director family relationship susan vice christopher vice treasurer vice pres family relationship”

Form 990, Page 6, Part VI, Line 6

“There are a total of 34 members including the 8 members on the board. The non board members are subscribing or sustaining members with no voting privileges.”

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

“The 990 is reviewed and approved by the board prior to being filed.”

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

“Conflicts of interest are disclosed annually by the board, ceo, and finance officer. Individuals are under a continuing obligation to disclose any actual or potential conflict of interest as soon as it becomes known, or reasonably should be known. Whenever there is reason to believe that an actual or potential conflict of interest exists between the arc noble county foundations and an interested party, the board of directors (or the executive director if the individual is an employee) shall determine the appropriate organizational response. The interested party shall not be present during this determination. The board will review the potential conflict and approve of any action to be taken. The board minutes will reflect the conflict disclosure and the action taken. If the board has reason to believe a conflict was not disclosed, the board will inform the individual of their understanding of a potential conflict. The individual is given an opportunity to respond. Disciplinary and corrective action is taken as needed.”

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

“Personnel committee meets and discusses wages then reports back to the full board with their recommendations and the board acts upon these recommendations.”

Form 990, Page 6, Part VI, Line 19

“Disclosures are available upon request.”

Filing and Contact Details

Filer

Filer Name
The Arc Noble County Foundations
EIN
35-1173674
Phone
2606362155
Address
506 S ORANGE ST, ALBION, IN 46701

Signing Officer

Name
Debbie Kovets
Title
President
Phone
2606362155
Signed
2025-10-20

Organization Details

Principal Officer
Debbie Kovets
Formed
1970
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
68
Volunteers
10

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Melissa J Wolf CPA
Phone
2604222551
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To support individuals with disabilities in northeast indiana in order to maximize their abilities to succeed at work, in their families, and in their local community as we partner with each individual, their family and the community.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income tax under section 501(c)(3) of the internalrevenue code. Furthermore, the organization has been determined not to be a private foundation under internal revenue code section 509(a). The accounting standard which provides guidance on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has greater than a so percent likelihood of being realized upon ultimate settlement there were no unrecognized tax benefits identified or recorded as liabilities for the years ended june 30, 2025 and 2024. The organization believes it is no longer subject to income tax examinations for years prior to 2022.”

Raw XML AppendixShowing 400 of 490 raw XML fields

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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IRS990/MissionDesc0TO SUPPORT INDIVIDUALS WITH DISABILITIES IN NORTHEAST INDIANA IN ORDER TO MAXIMIZE THEIR ABILITIES TO SUCCEED AT WORK, IN THEIR FAMILIES, AND IN THEIR LOCAL COMMUNITY AS WE PARTNER WITH EACH INDIVIDUAL, THEIR FAMILY AND THE COMMUNITY.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNALREVENUE CODE. FURTHERMORE, THE ORGANIZATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTION 509(A). THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS GREATER THAN A SO PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT INDIVIDUALS WITH DISABILITIES IN NORTHEAST INDIANA IN ORDER TO MAXIMIZE THEIR ABILITIES TO SUCCEED AT WORK, IN THEIR FAMILIES, AND IN THEIR LOCAL COMMUNITY AS WE PARTNER WITH EACH INDIVIDUAL, THEIR FAMILY AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEBBIE KOVETS KELLY KOVETS PRESIDENT DIRECTOR FAMILY RELATIONSHIP SUSAN VICE CHRISTOPHER VICE TREASURER VICE PRES FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE A TOTAL OF 34 MEMBERS INCLUDING THE 8 MEMBERS ON THE BOARD. THE NON BOARD MEMBERS ARE SUBSCRIBING OR SUSTAINING MEMBERS WITH NO VOTING PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY BY THE BOARD, CEO, AND FINANCE OFFICER. INDIVIDUALS ARE UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT BECOMES KNOWN, OR REASONABLY SHOULD BE KNOWN. WHENEVER THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN THE ARC NOBLE COUNTY FOUNDATIONS AND AN INTERESTED PARTY, THE BOARD OF DIRECTORS (OR THE EXECUTIVE DIRECTOR IF THE INDIVIDUAL IS AN EMPLOYEE) SHALL DETERMINE THE APPROPRIATE ORGANIZATIONAL RESPONSE. THE INTERESTED PARTY SHALL NOT BE PRESENT DURING THIS DETERMINATION. THE BOARD WILL REVIEW THE POTENTIAL CONFLICT AND APPROVE OF ANY ACTION TO BE TAKEN. THE BOARD MINUTES WILL REFLECT THE CONFLICT DISCLOSURE AND THE ACTION TAKEN. IF THE BOARD HAS REASON TO BELIEVE A CONFLICT WAS NOT DISCLOSED, THE BOARD WILL INFORM THE INDIVIDUAL OF THEIR UNDERSTANDING OF A POTENTIAL CONFLICT. THE INDIVIDUAL IS GIVEN AN OPPORTUNITY TO RESPOND. DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERSONNEL COMMITTEE MEETS AND DISCUSSES WAGES THEN REPORTS BACK TO THE FULL BOARD WITH THEIR RECOMMENDATIONS AND THE BOARD ACTS UPON THESE RECOMMENDATIONS.

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