Civic Intelligence

Smart Partners Alliance Inc

990 • Fiscal year 2016 • EIN 35-1313598

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 29, 2017

615 NORTH ALABAMA ST No 410Indianapolis, IN 46204

(317) 634-4957

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.7%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

44th percentile

-0.1%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

30th percentile

-5.3%

Faster revenue growth than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Down

$1,532,690

Down $2,990 (-0.2%) from 2014

Net Assets

Down

$1,518,108

Down $16,502 (-1.1%) from 2014

Liabilities

Up

$14,582

Up $13,512 (+1263%) from 2014

Revenue

Down

$467,408

Down $54,215 (-10%) from 2014

Expenses

Up

$494,086

Up $80,266 (+19%) from 2014

Net Income

Down

-$26,678

Down $134,481 (-125%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,249,928Liabilities 2010: $2,500Net Assets 2010: $1,247,4282010Assets 2011: $1,284,015Liabilities 2011: $1,000Net Assets 2011: $1,283,0152011Assets 2012: $1,367,548Liabilities 2012: $3,660Net Assets 2012: $1,363,8882012Assets 2013: $1,457,126Liabilities 2013: $1,167Net Assets 2013: $1,455,9592013Assets 2014: $1,535,680Liabilities 2014: $1,070Net Assets 2014: $1,534,6102014Assets 2016: $1,532,690Liabilities 2016: $14,582Net Assets 2016: $1,518,1082016Assets 2017: $1,664,828Liabilities 2017: $545Net Assets 2017: $1,664,2832017Assets 2018: $1,539,195Liabilities 2018: $2,622Net Assets 2018: $1,536,5732018Assets 2019: $1,769,035Liabilities 2019: $4,998Net Assets 2019: $1,764,0372019Assets 2020: $1,948,306Liabilities 2020: $3,136Net Assets 2020: $1,945,1702020Assets 2021: $2,105,341Liabilities 2021: $1,850Net Assets 2021: $2,103,4912021Assets 2022: $1,751,182Liabilities 2022: $1,031Net Assets 2022: $1,750,1512022Assets 2023: $1,816,863Liabilities 2023: $1,926Net Assets 2023: $1,814,9372023Assets 2024: $1,918,705Liabilities 2024: $2,780Net Assets 2024: $1,915,9252024

Highlighted filing

2016

Assets$1,532,690
Liabilities$14,582
Net Assets$1,518,108

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $444,1192010Expenses 2011: $413,4752011Expenses 2012: $401,6222012Revenue 2013: $493,643Expenses 2013: $441,354Net Income 2013: $52,2892013Revenue 2014: $521,623Expenses 2014: $413,820Net Income 2014: $107,8032014Revenue 2016: $467,408Expenses 2016: $494,086Net Income 2016: -$26,6782016Revenue 2017: $530,431Expenses 2017: $533,077Net Income 2017: -$2,6462017Revenue 2018: $487,509Expenses 2018: $501,527Net Income 2018: -$14,0182018Revenue 2019: $492,957Expenses 2019: $497,305Net Income 2019: -$4,3482019Revenue 2020: $460,557Expenses 2020: $453,184Net Income 2020: $7,3732020Revenue 2021: $522,634Expenses 2021: $451,576Net Income 2021: $71,0582021Revenue 2022: $456,936Expenses 2022: $432,028Net Income 2022: $24,9082022Revenue 2023: $467,535Expenses 2023: $426,393Net Income 2023: $41,1422023Revenue 2024: $466,071Expenses 2024: $395,884Net Income 2024: $70,1872024

Highlighted filing

2016

Revenue$467,408
Expenses$494,086
Net Income-$26,678
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 29, 2017
Return Version
2016v3.0
Gross Receipts
$489,392
Mission and Program Overview

Mission

To work to expand the range of life-enhancing opportunities available to individuals with disabilities.

Implement the ability indiana program and educate, encourage, and support others by promoting employment and other services for people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,197,620$1,293,968▲ $96,348
Savings and Temporary Cash Investments$213,759$150,240▼ $63,519
Accounts Receivable$67,481$82,062▲ $14,581
Prepaid Expenses and Deferred Charges$490$5,345▲ $4,855
Land, Buildings, and Equipment, Net$1,991$1,075▼ $916
Total Assets$1,481,341$1,532,690▲ $51,349
Liabilities
Accounts Payable and Accrued Expenses$5,375$14,582▲ $9,207
Total Liabilities$5,375$14,582▲ $9,207
Net Assets / Fund Balance
Unrestricted Net Assets$1,448,212$1,493,251▲ $45,039
Temporarily Rstr Net Assets$27,754$24,857▼ $2,897
Total Net Assets Fund Balance$1,475,966$1,518,108▲ $42,142
Total Liabilities and Net Assets / Fund Balance$1,481,341$1,532,690▲ $51,349

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,075$15,916$16,991

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$27,754$100▲ $1-$24,855
2015$27,501$1,750▲ $3-$27,754
2014$29,498$1,000▲ $3-$27,501
2013$30,395$2,100▲ $3-$29,498
2012$30,090$1,800▲ $5-$30,395
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike CruzBoard CHAIR
Kimberly OpsahlPresident/CEO 1/1-4/15/16
James Van DykePresident/CEO 4/16-7/24/16
Steven CookPresident/CEO 7/25-12/31/16
Eric GesweinVice Chair
Curtiss QuirinBoard MeMBER
Debra SemanBoard MEMBER
Jane Ruffboard member
Lou moneymakerboard memBER
Bob CookBoard member 1/1-3/27/16
Eric LynchBoard Member 3/28-12/31/16
Debbie Bennettsecretary
Jason MeyerTreASURER
Barbara a YoungVP Finance/CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
Indiana Association Of Rehab FacilitiesManagement Services615 N ALABAMA STREET 410, Indianapolis, IN 46204$375,000
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$439,715
Investment Income
$27,593
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$-26,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$467,408
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$68,820
Total Revenue per Audited Statements
$536,228
Total Revenue per Form 990
$467,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$494,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$375,000--$375,000
Fees for Services Other$66,925--$66,925
Advertising$22,781--$22,781
Fees for Services Accounting-$9,500-$9,500
Travel$3,154--$3,154
All Other Expenses-$3,000-$3,000
Office Expenses$2,085--$2,085
Insurance-$1,504-$1,504
Other Expenses$1,160--$1,160
Conferences and Meetings$1,011--$1,011
Depreciation Depletion$916--$916
Fees for Services Legal$600--$600
Total Functional Expenses$480,082$14,004$0$494,086

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$494,086
Total Expenses per Audited Statements$494,086
Total Expenses per Form 990$494,086
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-See Part VSee Part VNo$375,000
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The organization HAS A MANAGEMENT AGREEMENT WITH THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES, INC (INARF) TO RECEIVE MANAGEMENT, MARKETING, QUALITY ASSURANCE, STAFF, CLERICAL, BOOKKEEPING, ACCOUNTING, AND ADMINISTRATIVE SERVICES AS NECESSARY TO ENABLE the organization TO PROPERLY DISCHARGE ITS DUTIES AND RESPONSIBILITIES AS THE CENTRAL COORDINATING AGENCY FOR THE ABILITY INDIANA PROGRAM. THE FOUR OFFICERS LISTED IN PART VII, SECTION A, COLUMN (A), LINE (12), (13), (14), AND (15) RECEIVED REPORTABLE COMPENSATION FROM INARF IN THE AMOUNT OF $56,737, $38,673, $77,398 AND $84,840, RESPECTIVELY.

Form 990, Part VI, Section B, line 11B

The organization's board committee reviews in detail the Form 990. The governing body receives a copy of the Form 990 including requested schedules, as ultimately filed with the IRS, for review and approval prior to filing with the IRS.

Form 990, Part VI, Section B, line 12C

EACH BOARD MEMBER COMPLETES THE STANDARD OF CONDUCT STATEMENT and Conflict of Interest Disclosure Form ANNUALLY. THE CFO REVIEWS THEM. IF THERE IS A CONFLICT THEY ARE FORWARDED TO THE CEO AND EXECUTIVE COMMITTEE AND THAT BOARD MEMBER ABSTAINS FROM VOTING.

Form 990, Part VI, Section B, line 15

The organization does not have any EMPLOYEES AND THEREFORE DOES NOT HAVE A POLICY FOR DETERMINING COMPENSATION.

Form 990, Part VI, Section C, line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ability Indiana Inc
EIN
35-1313598
Phone
3176344957
Address
615 NORTH ALABAMA ST No 410, INDIANAPOLIS, IN 46204

Signing Officer

Name
Steven C Cook
Title
President/CEO
Phone
3176344957
Signed
2017-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven C Cook
Formed
1988
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Blue & Co LLC
Address
500 N Meridian St Suite 200, Indianapolis, IN 46204
Preparer
Amber Kocher CPA
Phone
3176334705
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Consulting Fees: Program service expenses 66,925. Management and general expenses 0. Fundraising expenses 0. Total expenses 66,925.

Part XII, Line 2C, Oversight of Audit:

The board of directors assumes responsibility for oversight of the audit of the financial statements and no processes have changed from prior year.

Financial Statement Notes

Part V, Line 4:

Temporarily restricted net assets represent the part of the net assets of the organization resulting from contributions and other inflows of assets whose use by the organization is limited by donor-imposed stipulations that either expire by the passage of time or by actions of the organization. The temporarily restricted assets are available to support the Costa N. Miller Scholarship Award Program.

Part X, Line 2:

Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization and has concluded that as of December 31, 2016 and 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt023209
IRS990/GrossReceiptsAmt0489392
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01504
IRS990/InsuranceGrp/TotalAmt01504
IRS990/InvestmentIncomeGrp/ExclusionAmt026368
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt026368
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01197620
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01293968
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt015916
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01991
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01075
IRS990/LandBldgEquipCostOrOtherBssAmt016991
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt021984
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To work to expand the range of life-enhancing opportunities available to individuals with disabilities.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01475966
IRS990/NetAssetsOrFundBalancesEOYAmt01518108
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01225
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01225
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt068820
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OfficeExpensesGrp/ProgramServicesAmt02085
IRS990/OfficeExpensesGrp/TotalAmt02085
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0D & O Liability
IRS990/OtherExpensesGrp/Desc1Membership Fees
IRS990/OtherExpensesGrp/ProgramServicesAmt06450
IRS990/OtherExpensesGrp/ProgramServicesAmt11160
IRS990/OtherExpensesGrp/TotalAmt06450
IRS990/OtherExpensesGrp/TotalAmt11160
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0490
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05345
IRS990/PrincipalOfficerNm0Steven C Cook
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/Desc0Program Service Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0439715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0439715
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01750
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt069021
IRS990/PYOtherExpensesAmt0493212
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0452242
IRS990/PYRevenuesLessExpensesAmt029801
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0493212
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0523013
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-26678
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0439715
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0213759
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150240
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06750
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026368
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022512
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt028422
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt024489
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025193
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0126984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0439715
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0452242
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0426399
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0453611
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0389910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02161877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026368
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022512
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt028422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt024489
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0126984
IRS990ScheduleA/InvestmentIncomeCYPct00.05530
IRS990ScheduleA/InvestmentIncomePYPct00.05660
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94470
IRS990ScheduleA/PublicSupportPY509Pct00.94340
IRS990ScheduleA/PublicSupportTotal509Amt02168627
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0439815
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0453992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0427399
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0455711
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0391710
IRS990ScheduleA/Total509Grp/TotalAmt02168627
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0466183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0476504
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0455821
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0480200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0416903
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02295611
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt027754
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0100
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt024855
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt027501
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01750
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt027754
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt029498
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt027501
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt030395
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt02100
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt029498
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt030090
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01800
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt030395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01075
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015916
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016991
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0494086
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt068820
IRS990ScheduleD/RevenueNotReportedAmt068820
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0467408
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Temporarily restricted net assets represent the part of the net assets of the organization resulting from contributions and other inflows of assets whose use by the organization is limited by donor-imposed stipulations that either expire by the passage of time or by actions of the organization. The temporarily restricted assets are available to support the Costa N. Miller Scholarship Award Program.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization and has concluded that as of December 31, 2016 and 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01075
IRS990ScheduleD/TotalExpensesPerForm990Amt0494086
IRS990ScheduleD/TotalRevenuePerForm990Amt0467408
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0536228
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0494086
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0INARF (SEE PART V BELOW)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0See Part V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0375000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0See Part V
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF INTERESTED PERSON: INDIANA ASSOCIATION OF REHABILITATION FACILITIES, INC. (INARF)(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: HIGHEST INDEPENDENT CONTRACTOR(D) DESCRIPTION OF TRANSACTION: Ability Indiana, Inc. (AI) HAS A MANAGEMENT AGREEMENT WITH INARF TO RECEIVE MANAGEMENT, MARKETING, QUALITY ASSURANCE, STAFF, CLERICAL, BOOKKEEPING, ACCOUNTING AND ADMINISTRATIVE SERVICES AS NECESSARY TO ENABLE AI TO PROPERLY DISCHARGE ITS DUTIES AND RESPONSIBILITIES AS THE CENTRAL COORDINATING AGENCY FOR THE ABILITY INDIANA PROGRAM.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.47$0.40$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.81$0.47$0.43$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.46$0.43$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.10$0.52$0.45$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.46$0.45$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.76$0.49$0.50$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.49$0.50$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.53$0.53$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.01$1.52$0.47$0.49$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.53$0.52$0.41$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.49$0.44$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.36$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.00$1.25$0.44