Civic Intelligence

Smart Partners Alliance Inc

990 • Fiscal year 2021 • EIN 35-1313598

Jan 01, 2021 to Dec 31, 2021 • Filed on May 12, 2022

615 North Alabama St 410Indianapolis, IN 46204

(317) 634-4957

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

21st percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

52nd percentile

14%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

47th percentile

8.1%

Faster asset growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

13%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,105,341

Up $157,035 (+8.1%) from 2020

Net Assets

Up

$2,103,491

Up $158,321 (+8.1%) from 2020

Liabilities

Down

$1,850

Down $1,286 (-41%) from 2020

Revenue

Up

$522,634

Up $62,077 (+13%) from 2020

Expenses

Down

$451,576

Down $1,608 (-0.4%) from 2020

Net Income

Up

$71,058

Up $63,685 (+864%) from 2020

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

2021

Assets$2,105,341
Liabilities$1,850
Net Assets$2,103,491

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

2021

Revenue$522,634
Expenses$451,576
Net Income$71,058
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 12, 2022
Return Version
2021v4.2
Gross Receipts
$840,049
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$1,720,773$1,861,482▲ $140,709
Savings and Temporary Cash Investments$158,500$187,565▲ $29,065
Accounts Receivable$62,481$49,314▼ $13,167
Prepaid Expenses and Deferred Charges$4,210$4,210→ $0
Land, Buildings, and Equipment, Net$2,342$2,770▲ $428
Total Assets$1,948,306$2,105,341▲ $157,035
Liabilities
Accounts Payable and Accrued Expenses$3,136$1,850▼ $1,286
Total Liabilities$3,136$1,850▼ $1,286
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,925,007$2,082,076▲ $157,069
Net Assets With Donor Restrictions$20,163$21,415▲ $1,252
Total Net Assets Fund Balance$1,945,170$2,103,491▲ $158,321
Total Liabilities and Net Assets / Fund Balance$1,948,306$2,105,341▲ $157,035

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,770$2,429$5,199

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$20,163$2,750▲ $2-$21,415
2020$20,911$2,250▲ $2-$20,163
2019$21,609$2,300▲ $2-$20,911
2018$23,207$1,400▲ $2-$21,609
2017$24,855$1,350▲ $2-$23,207
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly MitchellCHAIR-TERM ENDED MAY'21
John BarthPresident/CEO
Jeff HarrisVice Chair
Bill StetzelBoard Member
David SmithBoard Member
Eric GesweinBoard Member
Jeff MittmanBoard Member
Keith DigmanBoard Member
William ColemanBoard Member
Kathryn Stafford-cunninghamExecutive VP/COO
Donna BelusarSecretary
Jason MeyerTreasurer
Barbara a YoungVP Finance/CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
Indiana Association Of Rehab FacilitiesManagement Services615 N ALABAMA STREET 410, Indianapolis, IN 46204$420,000
Revenue and Support

Revenue Composition

Contributions and Grants
$2,750
Program Service Revenue
$378,624
Investment Income
$141,260
Other Revenue
$0
All Other Contributions
$2,750
Change in Net Assets
$71,058

Audited Revenue Reconciliation

Revenue per Audited Statements
$522,634
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$87,263
Total Revenue per Audited Statements
$609,897
Total Revenue per Form 990
$522,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,076
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$420,000--$420,000
Fees for Services Accounting$849$12,151-$13,000
Insurance$4,459$135-$4,594
Advertising$3,886--$3,886
Information Technology$3,870--$3,870
Depreciation Depletion$1,607$49-$1,656
Grants to Domestic Individuals$1,500--$1,500
Fees for Services Legal$35$498-$533
Conferences and Meetings$24$351-$375
Other Expenses$2,150$12-$12
Total Functional Expenses$438,380$13,196$0$451,576

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$451,576
Total Expenses per Audited Statements$451,576
Total Expenses per Form 990$451,576
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$420,000
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 35% controlled entity
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 three officers listed in part vii, section a, column (a), line (11), (12), & (13) received reportable compensation from inarf in the amount of $181,901, $114,421, and $118,137, respectively.

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

The organization's audit 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 410, INDIANAPOLIS, IN 46204

Signing Officer

Name
John Barth
Title
President/CEO
Phone
3176344957
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Barth
Formed
1988
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
10

Preparer

Firm
Blue & Co LLC
Address
500 N MERIDIAN ST SUITE 200, INDIANAPOLIS, IN 46204
Preparer
Nathan a Rodgers CPA
Phone
3176334705
Supplemental Narrative

Additional Explanations

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 corporation and recognize a tax liability if the corporation 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 corporation and has concluded that as of december 31, 2021 and 2020, 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 corporation 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/InvestmentIncomeGrp/TotalRevenueColumnAmt037439
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01720773
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01861482
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02429
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02342
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02770
IRS990/LandBldgEquipCostOrOtherBssAmt05199
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0317415
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/NetAssetsOrFundBalancesBOYAmt01945170
IRS990/NetAssetsOrFundBalancesEOYAmt02103491
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0103821
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0103821
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt087263
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01925007
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02082076
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP FEES
IRS990/OtherExpensesGrp/Desc1SERVICE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012
IRS990/OtherExpensesGrp/ProgramServicesAmt02150
IRS990/OtherExpensesGrp/TotalAmt02150
IRS990/OtherExpensesGrp/TotalAmt112
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04210
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04210
IRS990/PrincipalOfficerNm0JOHN BARTH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0378624
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0378624
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02250
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt030541
IRS990/PYOtherExpensesAmt0450184
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0427766
IRS990/PYRevenuesLessExpensesAmt07373
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0453184
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0460557
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt071058
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0378624
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158500
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0187565
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02300
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010050
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt037439
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030541
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt030121
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt029324
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt027325
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0154750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0378624
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0427766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0455856
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0459338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0496904
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02218488
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt037439
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030541
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt030121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt029324
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt027325
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0154750
IRS990ScheduleA/InvestmentIncomeCYPct00.06490
IRS990ScheduleA/InvestmentIncomePYPct00.05910
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93510
IRS990ScheduleA/PublicSupportPY509Pct00.94090
IRS990ScheduleA/PublicSupportTotal509Amt02228538
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0381374
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0430016
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0458156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0460738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0498254
IRS990ScheduleA/Total509Grp/TotalAmt02228538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0418813
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0460557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0488277
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0490062
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0525579
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02383288
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt020163
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02750
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt021415
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01500
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt020911
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt020163
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021609
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt020911
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt023207
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01400
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021609
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt024855
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01350
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt023207
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt03000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02770
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02429
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05199
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0451576
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt087263
IRS990ScheduleD/RevenueNotReportedAmt087263
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0522634
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 CORPORATION AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION 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 CORPORATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2021 AND 2020, 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 CORPORATION 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/TotalBookValueLandBuildingsAmt02770
IRS990ScheduleD/TotalExpensesPerForm990Amt0451576
IRS990ScheduleD/TotalRevenuePerForm990Amt0522634
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0609897
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0451576
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0INARF (SEE PART V BELOW)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SEE PART V
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0420000
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.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:

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