Civic Intelligence

The Arc Noble County Foundations Incorporated

990 • Fiscal year 2020 • EIN 35-1173674

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 05, 2020

506 S Orange StAlbion, IN 46701

(260) 636-2155

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

79th percentile

0.35x

Higher debt load relative to revenue than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-5.7%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

72nd percentile

$61,731

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

68th percentile

19%

Faster asset growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-17%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$309,554

Up $50,374 (+19%) from 2019

Net Assets

Down

$10,162

Down $48,526 (-83%) from 2019

Liabilities

Up

$299,392

Up $98,900 (+49%) from 2019

Revenue

Down

$844,726

Down $177,069 (-17%) from 2019

Expenses

Down

$893,252

Down $92,763 (-9.4%) from 2019

Net Income

Down

-$48,526

Down $84,306 (-236%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$309,554
Liabilities$299,392
Net Assets$10,162

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$844,726
Expenses$893,252
Net Income-$48,526
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 5, 2020
Return Version
2019v5.0
Gross Receipts
$846,705
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$169,428$142,408▼ $27,020
Cash and Non-Interest-Bearing Accounts$10,568$108,289▲ $97,721
Accounts Receivable$31,335$22,261▼ $9,074
Pledges and Grants Receivable$19,815$12,289▼ $7,526
Prepaid Expenses and Deferred Charges$15,534$11,807▼ $3,727
Total Assets$259,180$309,554▲ $50,374
Other Assets Total$12,500$12,500→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$47,753$174,621▲ $126,868
Accounts Payable and Accrued Expenses$152,739$124,771▼ $27,968
Total Liabilities$200,492$299,392▲ $98,900
Net Assets / Fund Balance
Net Assets With Donor Restrictions$16,097$16,893▲ $796
Net Assets Without Donor Restrictions$42,591$-6,731▼ $49,322
Total Net Assets Fund Balance$58,688$10,162▼ $48,526
Total Liabilities and Net Assets / Fund Balance$259,180$309,554▲ $50,374

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$84,432$305,818$390,250
Equipment$46,101$275,250$321,351
Land$11,875-$11,875
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay CraigExecutive DiFT$54,111$7,620$61,731
Sara J RawlesCFOFT$32,089$1,771$33,860

Board Members and Trustees

NameTitle
Carol ChandlerDirector
Denise HolbrookDirector
Gwen ChristensonDirector
Jim ChandlerDirector
Kelly KovetsDirector
Susan ViceDirector
Debbie KovetsSecretary
Sara WeeksTreasurer
Robert ProbstVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$194,242
Program Service Revenue
$644,370
Investment Income
$40
Other Revenue
$6,074
All Other Contributions
$98,147
Change in Net Assets
$-48,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$844,726
Revenue Not Reported on Form 990
$1,979
Total Revenue per Audited Statements
$846,705
Total Revenue per Form 990
$844,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$716,888
Other Expenses$176,364
Total Fundraising Expense$12,546
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,683$61,056$3,293$498,032
Current Officers, Directors, Trustees, and Key Employees$30,292$58,044$7,735$96,071
Other Employee Benefits$65,145$10,051$30$75,226
Payroll Taxes$34,387$13,172-$47,559
Occupancy$16,233$16,219$769$33,221
Depreciation Depletion$25,281$3,559-$28,840
Fees for Services Accounting-$25,069-$25,069
Office Expenses$3,039$10,298$442$13,779
Travel$8,510$627-$9,137
Other Expenses$587$3,713$176$4,476
Fees for Services Other$2,686$1,683-$4,369
Interest-$2,725-$2,725
All Other Expenses-$2,033-$2,033
Fees for Services Legal-$1,050-$1,050
Total Functional Expenses$657,044$223,662$12,546$893,252

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$895,231
Expenses per Audited Statements$893,252
Total Expenses per Form 990$893,252
Expenses Not Reported on Form 990$1,979
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,969
Fundraising Direct Expenses$1,979
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fund Drive$21,075---
Total Events$21,075---
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

Jim chandler carol chandler director director family relationship debbie kovets kelly kovets director director family relationship

Form 990, Page 6, Part VI, Line 6

There are a total of 124 members including the 9 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, executive director 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
Robert Probst
Title
Vice President
Phone
2606362155
Signed
2020-11-05

Organization Details

Principal Officer
Robert Probst
Formed
1970
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
94
Volunteers
19

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Brian D Bowman 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.

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

Job training and rehabilitation to persons with disabilities.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue 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 50 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, 2020 and 2019. The organization believes it is no longer subject to income tax examinations for years prior to 2017.

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

Fundraising expense 1,979

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

Fundraising expense 1,979

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IRS990/OfficeExpensesGrp/TotalAmt013779
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012500
IRS990/OtherAssetsTotalGrp/EOYAmt012500
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt030
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010051
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt065145
IRS990/OtherEmployeeBenefitsGrp/TotalAmt075226
IRS990/OtherExpensesGrp/Desc0CLIENT SUPPORT
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP AND DUES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0101
IRS990/OtherExpensesGrp/FundraisingAmt1176
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04822
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19541
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23713
IRS990/OtherExpensesGrp/ProgramServicesAmt026573
IRS990/OtherExpensesGrp/ProgramServicesAmt110395
IRS990/OtherExpensesGrp/ProgramServicesAmt2233
IRS990/OtherExpensesGrp/ProgramServicesAmt3587
IRS990/OtherExpensesGrp/TotalAmt026573
IRS990/OtherExpensesGrp/TotalAmt115318
IRS990/OtherExpensesGrp/TotalAmt29774
IRS990/OtherExpensesGrp/TotalAmt34476
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt01084
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01084
IRS990/OtherRevenueTotalAmt01084
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03293
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061056
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0433683
IRS990/OtherSalariesAndWagesGrp/TotalAmt0498032
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013172
IRS990/PayrollTaxesGrp/ProgramServicesAmt034387
IRS990/PayrollTaxesGrp/TotalAmt047559
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt019815
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt012289
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015534
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011807
IRS990/PrincipalOfficerNm0ROBERT PROBST
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0IFSSA
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT FEES
IRS990/ProgramServiceRevenueGrp/Desc2INDIANA VOCATIONAL REHABILITA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0433099
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1180093
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0433099
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1180093
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231178
IRS990/ProgSrvcAccomActyOtherGrp/Desc0JOB TRAINING AND REHABILITATION TO PERSONS WITH DISABILITIES.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0187248
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt021
IRS990/PYOtherExpensesAmt0200496
IRS990/PYOtherRevenueAmt042985
IRS990/PYProgramServiceRevenueAmt0791541
IRS990/PYRevenuesLessExpensesAmt035780
IRS990/PYSalariesCompEmpBnftPaidAmt0785519
IRS990/PYTotalExpensesAmt0986015
IRS990/PYTotalRevenueAmt01021795
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-48526
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0645494
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE 17,279 GAIN ON SALE OF ASSETS 3,243
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0194242
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0187248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0104589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0157383
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0116060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0759522
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0142
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0268
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01088808
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01852
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0723
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt017947
IRS990ScheduleA/OtherIncome170Grp/TotalAmt020522
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77450
IRS990ScheduleA/PublicSupportPY170Pct00.79150
IRS990ScheduleA/PublicSupportTotal170Amt0723198
IRS990ScheduleA/SubstantialContributorsTotAmt036324
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0194242
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0187248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0104589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0157383
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116060
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0759522
IRS990ScheduleA/TotalSupportAmt0933775
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt05074
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt041985
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt043674
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt048025
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt014705
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0153463
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt084432
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0305818
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0390250
IRS990ScheduleD/EquipmentGrp/BookValueAmt046101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0275250
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0321351
IRS990ScheduleD/ExpensesNotReportedAmt01979
IRS990ScheduleD/ExpensesSubtotalAmt0893252
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt011875
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011875
IRS990ScheduleD/OtherExpensesIncludedAmt01979
IRS990ScheduleD/OtherRevenueAmt01979
IRS990ScheduleD/RevenueNotReportedAmt01979
IRS990ScheduleD/RevenueSubtotalAmt0844726
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE 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 50 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, 2020 AND 2019. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE 1,979
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE 1,979
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142408
IRS990ScheduleD/TotalExpensesPerForm990Amt0893252
IRS990ScheduleD/TotalRevenuePerForm990Amt0844726
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0846705
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0895231
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021075
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021075
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUND DRIVE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021075
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt1JOB TRAINING AND REHABILITATION TO PERSONS WITH DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JIM CHANDLER CAROL CHANDLER DIRECTOR DIRECTOR FAMILY RELATIONSHIP DEBBIE KOVETS KELLY KOVETS DIRECTOR DIRECTOR FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE A TOTAL OF 124 MEMBERS INCLUDING THE 9 MEMBERS ON THE BOARD. THE NON BOARD MEMBERS ARE SUBSCRIBING OR SUSTAINING MEMBERS WITH NO VOTING PRIVILEGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY BY THE BOARD, EXECUTIVE DIRECTOR 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/ExplanationTxt6PERSONNEL 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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