Civic Intelligence

Sweet Owen Industries Arc Inc

EIN 35-1318207 • 501(c)3 • Spencer, IN

Profile

Support person that have been diganosed with intellectually and or developmentlly delayed/disabled in their daily life skills either in our facility, community, and/or home. In addition, the agency educates the parents, community, and any partners in the area of intellectually and/or developmentally delayed/disabled.

36 Concord Rd PO Box 546Spencer, IN 47460

www.sweetowenarc.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.72x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.24x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

-0.6%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$92,575

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

94th percentile

86%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-8.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,193,929

Up $552,255 (+86%) from 2023

Liabilities

Up

$854,120

Up $573,761 (+205%) from 2023

Net Assets

Down

$339,809

Down $21,506 (-6.0%) from 2023

Revenue

Down

$3,538,613

Down $340,620 (-8.8%) from 2023

Expenses

Down

$3,560,119

Down $378,309 (-9.6%) from 2023

Net Income

Up

-$21,506

Up $37,689 (+64%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $8,253Liabilities 2011: $320,984Net Assets 2011: -$312,7312011Assets 2016: $605,308Liabilities 2016: $260,298Net Assets 2016: $345,0102016Assets 2017: $634,062Liabilities 2017: $161,039Net Assets 2017: $473,0232017Assets 2018: $694,027Liabilities 2018: $106,840Net Assets 2018: $587,1872018Assets 2019: $613,175Liabilities 2019: $106,184Net Assets 2019: $506,9912019Assets 2020: $587,633Liabilities 2020: $95,370Net Assets 2020: $492,2632020Assets 2021: $514,200Liabilities 2021: $98,800Net Assets 2021: $415,4002021Assets 2022: $509,407Liabilities 2022: $88,897Net Assets 2022: $420,5102022Assets 2023: $641,674Liabilities 2023: $280,359Net Assets 2023: $361,3152023Assets 2024: $1,193,929Liabilities 2024: $854,120Net Assets 2024: $339,8092024

Highlighted filing

2024

Assets$1,193,929
Liabilities$854,120
Net Assets$339,809

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $889,4132011Revenue 2016: $2,253,596Expenses 2016: $2,169,986Net Income 2016: $83,6102016Revenue 2017: $2,494,438Expenses 2017: $2,366,425Net Income 2017: $128,0132017Revenue 2018: $2,711,156Expenses 2018: $2,596,992Net Income 2018: $114,1642018Revenue 2019: $2,686,483Expenses 2019: $2,766,679Net Income 2019: -$80,1962019Revenue 2020: $2,432,260Expenses 2020: $2,446,988Net Income 2020: -$14,7282020Revenue 2021: $3,216,433Expenses 2021: $3,293,296Net Income 2021: -$76,8632021Revenue 2022: $3,412,069Expenses 2022: $3,406,959Net Income 2022: $5,1102022Revenue 2023: $3,879,233Expenses 2023: $3,938,428Net Income 2023: -$59,1952023Revenue 2024: $3,538,613Expenses 2024: $3,560,119Net Income 2024: -$21,5062024

Highlighted filing

2024

Revenue$3,538,613
Expenses$3,560,119
Net Income-$21,506

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$3,553,281
Mission and Program Overview

Mission

Support person that have been diganosed with intellectually and or developmentlly delayed/disabled in their daily life skills either in our facility, community, and/or home. In addition, the agency educates the parents, community, and any partners in the area of intellectually and/or developmentally delayed/disabled.

Support person that have been diagnosed with intellectually and or developmentally delayed/disabled in their daily life skills either in our facility, community, and/or home. In addition, the agency educated the parents, community and any partners in the area of intellectually and/or developmentally delayed/disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$496,758$672,145▲ $175,387
Cash and Non-Interest-Bearing Accounts$140,320$368,386▲ $228,066
Accounts Receivable$4,596$153,398▲ $148,802
Total Assets$641,674$1,193,929▲ $552,255
Liabilities
Mortgage Notes Payable Secured by Investment Property$273,781$821,531▲ $547,750
Accounts Payable and Accrued Expenses$6,578$32,589▲ $26,011
Total Liabilities$280,359$854,120▲ $573,761
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$361,315$339,809▼ $21,506
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$361,315$339,809▼ $21,506
Total Liabilities and Net Assets / Fund Balance$641,674$1,193,929▲ $552,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,328$0$0
Other Land Buildings$0$0$0
Land$327,830-$0
Equipment$0$0$0
Leasehold Improvements$38,987$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly HodgesCEOFT$92,575$92,575
Amanda KnightDirector of ProgramsFT$76,107$76,107
Heather GoodResidentail DirectorFT$67,909$67,909
Shailie CoxAgency nurseFT$60,516$60,516

Board Members and Trustees

NameTitle
Aaron LaGrangePresident
Ellen RossVice President
Julie WiegandSecretary
Julie CooperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,000
Program Service Revenue
$3,452,423
Investment Income
$0
Other Revenue
$26,190
All Other Contributions
$0
Change in Net Assets
$-21,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,250,773
Other Expenses$309,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$2,604,378--$2,604,378
Current Officers, Directors, Trustees, and Key Employees-$313,276-$313,276
Payroll Taxes$188,230$54,730-$242,960
Occupancy$94,426$31,476-$125,902
Other Employee Benefits$75,762$14,397-$90,159
Insurance-$73,860-$73,860
Office Expenses$42,714$20,873-$63,587
Information Technology$16,319$11,740-$28,059
Payments to Affiliates-$10,184-$10,184
Advertising-$5,904-$5,904
Fees for Services Accounting-$1,626-$1,626
Fees for Services Legal-$224-$224
Total Functional Expenses$3,021,829$538,290$0$3,560,119
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
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
Yes
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, Part VI, Section A, Line 7A

The board of directors has the power to elect new members though a majority vote. In addition, the general membership can nominate and vote if there is a tie on the vote the president of the board of director will cast the deciding vote.

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

Sweet Owen Industries Arc has a general membership that consists of parents, community members, and individuals supported by the agency. Once a year all members are invited to an annual banquet and at that meeting, they receive information. The members can also contact the main office to receive information if needed.

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

According to policy each person that is a potential hire or that is brought in by contract that has a potential of conflict of interest is taken before the board of directors for a vote. The board of directors will decide if there is a conflict and vote on how to proceed in each individual situation. All decisions, discussion, and information are recorded and kept as part of the meeting minutes.

Form 990, Part VI, Section B, Line 15

The board of directors' reviews wages for the CEO every three years. The board, with the help of the CEO, will conduct a wage survey to ensure that the CEO and key management are within the average wage of like positions.

Form 990, Part VI, Section C, Line 19

All policies are available upon request at our office, website, or by attending a board meeting.

Filing and Contact Details

Filer

Filer Name
Sweet Owen Industries Arc Inc
EIN
35-1318207
Phone
8127148138
Address
36 Concord Rd PO Box 546, Spencer, IN 47460

Signing Officer

Name
Kim Hodges
Title
CEO
Phone
8127148138
Signed
2025-10-31

Organization Details

Principal Officer
Kimberly Hodges
Formed
1975
Legal Domicile
In
Voting Board Members
10
Independent Board Members
0
Employees
1
Volunteers
0
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt010184
IRS990/PaymentsToAffiliatesGrp/TotalAmt010184
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt054730
IRS990/PayrollTaxesGrp/ProgramServicesAmt0188230
IRS990/PayrollTaxesGrp/TotalAmt0242960
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Kimberly Hodges
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0The sheltered workshop continues to expand and has brought on several new contracted piece rate jobs for the clients. The program is designed to help prepare clients to obtain community employment.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0769320
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0422087
IRS990/ProgSrvcAccomActy3Grp/Desc0Sweet Owen has started a new program that oversees the health related wellness of our clients. The agency has a nurse that does checks on the clients anywhere from one time a week to once a month depending on the severity of their health issues. Our goal is to ensure that a clients health is maintained at the highest quality possible.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt037161
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037409
IRS990/ProgSrvcAccomActyOtherGrp/Desc0The agency has a childrens program that specializes in IDD as well as children that do not have a disability. We also provide a dscounted to our employees.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0197588
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt032180
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0304796
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0787366
IRS990/PYOtherRevenueAmt08397
IRS990/PYProgramServiceRevenueAmt03566040
IRS990/PYRevenuesLessExpensesAmt0-59195
IRS990/PYSalariesCompEmpBnftPaidAmt03151062
IRS990/PYTotalExpensesAmt03938428
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03879233
IRS990/ReconcilationRevenueExpnssAmt0-21506
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt026190
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02647115
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0300000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0300000
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0300000
IRS990ScheduleA/TotalSupportAmt0300000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0305328
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0305328
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0327830
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0327830
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038987
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt038987
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0672145
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors has the power to elect new members though a majority vote. In addition, the general membership can nominate and vote if there is a tie on the vote the president of the board of director will cast the deciding vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Sweet Owen Industries Arc has a general membership that consists of parents, community members, and individuals supported by the agency. Once a year all members are invited to an annual banquet and at that meeting, they receive information. The members can also contact the main office to receive information if needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2According to policy each person that is a potential hire or that is brought in by contract that has a potential of conflict of interest is taken before the board of directors for a vote. The board of directors will decide if there is a conflict and vote on how to proceed in each individual situation. All decisions, discussion, and information are recorded and kept as part of the meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors' reviews wages for the CEO every three years. The board, with the help of the CEO, will conduct a wage survey to ensure that the CEO and key management are within the average wage of like positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All policies are available upon request at our office, website, or by attending a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0641674
IRS990/TotalAssetsEOYAmt01193929
IRS990/TotalAssetsGrp/BOYAmt0641674
IRS990/TotalAssetsGrp/EOYAmt01193929
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt060000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0538290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03021829
IRS990/TotalFunctionalExpensesGrp/TotalAmt03560119
IRS990/TotalGrossUBIAmt046359
IRS990/TotalLiabilitiesBOYAmt0280359
IRS990/TotalLiabilitiesEOYAmt0854120
IRS990/TotalLiabilitiesGrp/BOYAmt0280359
IRS990/TotalLiabilitiesGrp/EOYAmt0854120
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0361315
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0339809
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0197588
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt032180

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