Civic Intelligence

Bi-County Services Inc.

990 • Fiscal year 2016 • EIN 35-6203048

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 11, 2016

425 East Harrison RoadBluffton, IN 46714-0457

(260) 824-1253

Siviq Scores

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

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.09x

Higher debt load relative to revenue than 33% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

57th percentile

4.1%

Higher net margin than 57% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

46th percentile

$113,080

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

44th percentile

0.2%

Faster asset growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

7.6%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,675,990

Up $11,999 (+0.2%) from 2015

Net Assets

Up

$5,094,745

Up $238,192 (+4.9%) from 2015

Liabilities

Down

$581,245

Down $226,193 (-28%) from 2015

Revenue

Up

$6,578,438

Up $463,460 (+7.6%) from 2015

Expenses

Up

$6,305,468

Up $427,724 (+7.3%) from 2015

Net Income

Up

$272,970

Up $35,736 (+15%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,754,187Liabilities 2010: $531,129Net Assets 2010: $4,223,0582010Assets 2011: $4,836,218Liabilities 2011: $470,389Net Assets 2011: $4,365,8292011Assets 2012: $4,850,129Liabilities 2012: $434,098Net Assets 2012: $4,416,0312012Assets 2013: $5,035,106Liabilities 2013: $432,501Net Assets 2013: $4,602,6052013Assets 2014: $5,586,003Liabilities 2014: $813,244Net Assets 2014: $4,772,7592014Assets 2015: $5,663,991Liabilities 2015: $807,438Net Assets 2015: $4,856,5532015Assets 2016: $5,675,990Liabilities 2016: $581,245Net Assets 2016: $5,094,7452016Assets 2017: $6,275,816Liabilities 2017: $512,565Net Assets 2017: $5,763,2512017Assets 2018: $6,384,409Liabilities 2018: $579,755Net Assets 2018: $5,804,6542018Assets 2019: $6,175,866Liabilities 2019: $543,867Net Assets 2019: $5,631,9992019Assets 2020: $7,150,353Liabilities 2020: $1,463,259Net Assets 2020: $5,687,0942020Assets 2021: $7,504,995Liabilities 2021: $576,502Net Assets 2021: $6,928,4932021Assets 2022: $7,324,940Liabilities 2022: $632,277Net Assets 2022: $6,692,6632022Assets 2023: $6,235,878Liabilities 2023: $591,479Net Assets 2023: $5,644,3992023Assets 2024: $6,109,455Liabilities 2024: $601,994Net Assets 2024: $5,507,4612024Assets 2025: $6,542,814Liabilities 2025: $653,470Net Assets 2025: $5,889,3442025

Highlighted filing

2016

Assets$5,675,990
Liabilities$581,245
Net Assets$5,094,745

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,347,7842010Expenses 2011: $5,199,4482011Expenses 2012: $5,411,4602012Expenses 2013: $5,572,2762013Revenue 2014: $5,817,637Expenses 2014: $5,787,242Net Income 2014: $30,3952014Revenue 2015: $6,114,978Expenses 2015: $5,877,744Net Income 2015: $237,2342015Revenue 2016: $6,578,438Expenses 2016: $6,305,468Net Income 2016: $272,9702016Revenue 2017: $7,196,716Expenses 2017: $6,591,796Net Income 2017: $604,9202017Revenue 2018: $6,789,630Expenses 2018: $6,772,923Net Income 2018: $16,7072018Revenue 2019: $6,618,235Expenses 2019: $6,851,311Net Income 2019: -$233,0762019Revenue 2020: $6,809,469Expenses 2020: $6,822,023Net Income 2020: -$12,5542020Revenue 2021: $7,929,721Expenses 2021: $6,780,165Net Income 2021: $1,149,5562021Revenue 2022: $7,807,647Expenses 2022: $7,615,451Net Income 2022: $192,1962022Revenue 2023: $6,742,988Expenses 2023: $7,859,549Net Income 2023: -$1,116,5612023Revenue 2024: $7,757,706Expenses 2024: $7,998,536Net Income 2024: -$240,8302024Revenue 2025: $8,481,377Expenses 2025: $8,144,617Net Income 2025: $336,7602025

Highlighted filing

2016

Revenue$6,578,438
Expenses$6,305,468
Net Income$272,970
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$7,578,335
Mission and Program Overview

Mission

Recognizing that all people have dignity and worth, it is the mission of bi-county services, inc. To enable individuals with disabilities to make choices and to live, learn, and participate meaningfully in their community. The primary purpose of the organization is to provide a full range of services to persons who are developmentally and intellectually disabled. The organization currently provides vocational training, transportation, and residential services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,105,125$2,122,964▲ $17,839
Investments in Publicly Traded Securities$1,592,373$1,570,446▼ $21,927
Savings and Temporary Cash Investments$1,212,777$1,201,146▼ $11,631
Accounts Receivable$535,741$603,527▲ $67,786
Investments Other Securities$120,586$117,680▼ $2,906
Inventories for Sale or Use$65,097$30,537▼ $34,560
Prepaid Expenses and Deferred Charges$31,792$29,190▼ $2,602
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$5,663,991$5,675,990▲ $11,999
Liabilities
Accounts Payable and Accrued Expenses$429,117$403,225▼ $25,892
Mortgage Notes Payable Secured by Investment Property$378,321$178,020▼ $200,301
Total Liabilities$807,438$581,245▼ $226,193
Net Assets / Fund Balance
Unrestricted Net Assets$4,790,544$5,045,956▲ $255,412
Temporarily Rstr Net Assets$66,009$48,789▼ $17,220
Total Net Assets Fund Balance$4,856,553$5,094,745▲ $238,192
Total Liabilities and Net Assets / Fund Balance$5,663,991$5,675,990▲ $11,999

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,492,525$2,615,225$4,107,750
Equipment$271,522$708,990$980,512
Leasehold Improvements$154,906$64,025$218,931
Land$204,011-$204,011
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Timothy J RamseyPresidentFT$113,080$113,080

Board Members and Trustees

NameTitle
Sharon WelchChairperson
Louise RayVice-chairpe
Brenda McleodDirector
Derick BaileyDirector
Dick BrickerDirector
Gerret SwearingenDirector
Mark MillerDirector
Melissa TynerDirector
Dave GoodwinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$238,768
Program Service Revenue
$6,112,015
Investment Income
$24,336
Other Revenue
$203,319
All Other Contributions
$160,144
Change in Net Assets
$272,970

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,578,438
Revenue Not Reported on Form 990
$-34,778
Total Revenue per Audited Statements
$6,543,660
Total Revenue per Form 990
$6,578,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,635,219
Other Expenses$1,670,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,686,379$435,775-$4,122,154
Payroll Taxes$278,527$41,337-$319,864
All Other Expenses$208,786$51,677-$260,463
Depreciation Depletion$116,632$116,632-$233,264
Occupancy$125,894$36,262-$162,156
Other Expenses$29,943$85,223-$115,166
Current Officers, Directors, Trustees, and Key Employees-$113,080-$113,080
Fees for Services Accounting$18,867$70,977-$89,844
Other Employee Benefits$69,745$10,376-$80,121
Office Expenses$36,882$20,746-$57,628
Insurance$6,499$21,757-$28,256
Interest$20,930--$20,930
Advertising$3,620$2,413-$6,033
Travel$2,454$465-$2,919
Total Functional Expenses$5,226,331$1,079,137$0$6,305,468

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,305,468
Total Expenses per Audited Statements$6,305,468
Total Expenses per Form 990$6,305,468
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
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
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, Page 6, Part VI, Line 11B

Prior to filing the return with the irs, a draft of the completed form 990 is reviewed by the organization's president. Subsequent to this review, the completed and final form 990 is presented to the full board for review before being filed.

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

All board members and officers complete an annual conflict of interest questionnaire. The organization president reviews the responses initially to see if there is a potential conflict of interest. If there is an actual conflict, it is presented to the board for review and appropriate action. Any individual determined to have a conflict is required to abstain from voting on the issue at the board meetings.

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

The board of directors is responsible for evaluating the performance of the president and setting his salary on an annual basis. The board evaluates him by comparing his performance to goals that were established at the beginning of the year. They use this evaluation along with the indiana association of rehabilitation facilities, inc(inarf)wage surveys to determine the president's compensation. The board's deliberation and decision is documented.

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

The organization's board of directors used a common organization's compensation in order to determine the president's compensation. The board's decision is documented.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Bi-county Services Inc
EIN
35-6203048
Phone
2608241253
Address
425 EAST HARRISON ROAD, BLUFFTON, IN 46714-0457

Signing Officer

Name
Timothy J Ramsey
Title
President
Phone
2608241253
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy J Ramsey
Formed
1968
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
323
Volunteers
3

Preparer

Firm
David Culp & Co Llp
Address
70 HOME STREET, HUNTINGTON, IN 46750
Preparer
William E Miller CPA
Phone
2603560640
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Recognizing that all people have dignity and worth, it is the mission of bi-county services, inc. To enable individuals with disabilities to make choices and to live, learn, and participate meaningfully in their community. The primary purpose of the organization is to provide a full range of services to persons who are developmentally and intellectually disabled. The organization currently provides vocational training, transportation, and residential services.

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

Trained staff assists these individuals with daily living skills, including cleaning, laundry, groceries, transportation, budgeting, health and hygiene, to help them achieve their greatest level of potential and independence. There are 55 individuals who receive these services in adams and wells county.

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

Bcs industries is the industries division of bi-county services, inc. With locations in bluffton and decatur, indiana. Bcs industries provides employment and/or vocational training for persons with disabilities. Our work force skills include machining and construction of specialized wood products, box and pallet manufacturing, and sub contract services specializing in packaging, assembly, sorting, reworking and other labor- intensive operations. Our employees share in the responsibility and manufacturing process of every item we produce originally founded as a creative outlet for our consumers. A different light has developed into a fully functional business providing jobs to many of our consumers.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes on income from related activities under section 501 (c)(3) of the internal revenue code and corresponding tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the organization has been determined not to be a private foundation under section 509 (a) of the internal revenue code. The organization has adopted u.s. Gaap with respect to accounting for uncertainty in income taxes. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The adoption had no effect on the organization's financial statements. Due to its tax-exempt status, the organization is not subject to u.s. Federal income tax or state income tax. The organization's form 990 has not been subject to examination by the internal revenue service or the state of indiana for the last five years. The organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The organization recognizes interest and/or penalties related to income tax matters in income tax expense. The organization did not have any amounts accrued for interest and penalties at june 30, 2016 and 2015.

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IRS990/Desc0RESIDENTIAL SERVICES BI-COUNTY SERVICES (BCS) OPERATES 5 GROUP HOMES IN ADAMS AND WELLS COUNTIES. ONE IS AN INTENSIVE HOME FOR 6 GENTLEMEN, AND THE OTHER 4 ARE BASIC HOMES. THESE HOMES HAVE 24-HOUR-A-DAY STAFFING AND HEALTH CARE IN THE RESIDENTIAL SETTINGS. SIX TO EIGHT INDIVIDUALS WITH PHYSICAL AND DEVELOPMENTAL DISABILITIES ARE PROVIDED TRAINING TO HELP THEM LEARN TO BE AS INDEPENDENT AS POSSIBLE THROUGH ACTIVITIES THAT TEACH DAILY LIVING SKILLS. THE RESIDENTS PARTICIPATE IN RECREATIONAL AND LEISURE ACTIVITIES IN BOTH HOME AND COMMUNITY BASED SETTINGS. CONTINUED ON SCHEDULE O OUR SEMI-INDEPENDENT LIVING PROGRAM OFFERS ASSISTANCE TO THOSE WHO LIVE IN COMMUNITY SETTINGS SUCH AS APARTMENTS, SHARED HOMES, AND WITH FAMILIES OUR TRAINED STAFF ASSISTS THESE INDIVIDUALS WITH DAILY LIVING SKILLS, INCLUDING CLEANING, LAUNDRY, GROCERIES, TRANSPORTATION, BUDGETING, HEALTH AND HYGIENE, TO HELP THEM ACHIEVE THEIR GREATEST LEVEL OF POTENTIAL AND INDEPENDENCE. THERE ARE 55 INDIVIDUALS WHO RECEIVE THESE SERVICES IN ADAMS AND WELLS COUNTY.
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IRS990/InsuranceGrp/ProgramServicesAmt06499
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0RECOGNIZING THAT ALL PEOPLE HAVE DIGNITY AND WORTH, IT IS THE MISSION OF BI-COUNTY SERVICES, INC. TO ENABLE INDIVIDUALS WITH DISABILITIES TO MAKE CHOICES AND TO LIVE, LEARN, AND PARTICIPATE MEANINGFULLY IN THEIR COMMUNITY. THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE A FULL RANGE OF SERVICES TO PERSONS WHO ARE DEVELOPMENTALLY AND INTELLECTUALLY DISABLED. THE ORGANIZATION CURRENTLY PROVIDES VOCATIONAL TRAINING, TRANSPORTATION, AND RESIDENTIAL SERVICES.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt080121
IRS990/OtherExpensesGrp/Desc0SERVICE EXPENSES
IRS990/OtherExpensesGrp/Desc1AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc2PROVIDER ASSESSMENT
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt128839
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IRS990/OtherExpensesGrp/ProgramServicesAmt1151402
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IRS990/OtherExpensesGrp/TotalAmt3115166
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PrincipalOfficerNm0TIMOTHY J RAMSEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENTIAL PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1DAY PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05661469
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1450546
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05661469
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1450546
IRS990/ProgSrvcAccomActy2Grp/Desc0DAY SERVICES BI-COUNTY SERVICES OFFERS A VARIETY OF ACTIVITIES AND PROGRAMS MONDAY THROUGH FRIDAY FROM 8:30AM TO 2:30PM TO ASPIRE INDIVIDUALS TO EXCELLENCE. OUR GOAL IS TO PROVIDE QUALITY INDIVIDUALIZED SERVICES AND SUPPORT THROUGH SMALL GROUP, INDIVIDUAL AND COMMUNITY ACTIVITIES BASED ON OUR CONSUMER'S CHOICES OF DAY SERVICES. ACTIVITIES INCLUDE COMMUNICATION, JOB SKILLS DEVELOPMENT, VOLUNTEERING, AND PRE VOCATIONAL ACTIVITIES, AS WELL AS HOBBIES AND SPECIAL INTEREST GROUPS, HEALTH AND FITNESS, SELF ADVOCACY, SAFETY SKILLS,RECREATION AND LEISURE ACTIVITIES, CULTURAL AND SPIRITUAL ACTIVITIES, EDUCATIONAL TRAINING SUCH AS COMPUTER SKILLS, AND USE OF COMMUNITY SERVICES AND RESOURCES SUCH AS WOW PUBLIC TRANSPORTATION. CONTINUED ON SCHEDULE O BCS INDUSTRIES IS THE INDUSTRIES DIVISION OF BI-COUNTY SERVICES, INC. WITH LOCATIONS IN BLUFFTON AND DECATUR, INDIANA. BCS INDUSTRIES PROVIDES EMPLOYMENT AND/OR VOCATIONAL TRAINING FOR PERSONS WITH DISABILITIES. OUR WORK FORCE SKILLS INCLUDE MACHINING AND CONSTRUCTION OF SPECIALIZED WOOD PRODUCTS, BOX AND PALLET MANUFACTURING, AND SUB CONTRACT SERVICES SPECIALIZING IN PACKAGING, ASSEMBLY, SORTING, REWORKING AND OTHER LABOR- INTENSIVE OPERATIONS. OUR EMPLOYEES SHARE IN THE RESPONSIBILITY AND MANUFACTURING PROCESS OF EVERY ITEM WE PRODUCE ORIGINALLY FOUNDED AS A CREATIVE OUTLET FOR OUR CONSUMERS. A DIFFERENT LIGHT HAS DEVELOPED INTO A FULLY FUNCTIONAL BUSINESS PROVIDING JOBS TO MANY OF OUR CONSUMERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0590184
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0221574
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt0267183
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IRS990/PYRevenuesLessExpensesAmt0237234
IRS990/PYSalariesCompEmpBnftPaidAmt04390293
IRS990/PYTotalExpensesAmt05877744
IRS990/PYTotalRevenueAmt06114978
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0272970
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IRS990/RentalIncomeOrLossGrp/RealAmt028085
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01212777
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01201146
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 9,838
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0221574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0127841
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt099419
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt098852
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt067584
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt068086
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0281979
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06641029
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06122784
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05713570
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028085
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt059958
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt068086
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0281979
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt024244
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01194
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01937
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03697
IRS990ScheduleA/OtherIncome509Grp/TotalAmt09838
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/TotalAmt031033386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06932126
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05884205
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt031349447
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01492525
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02615225
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IRS990ScheduleD/ExpensesSubtotalAmt06305468
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0204011
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0204011
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0154906
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt064025
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0218931
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-34778
IRS990ScheduleD/RevenueNotReportedAmt0-34778
IRS990ScheduleD/RevenueSubtotalAmt06578438
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. ADDITIONALLY, THE ORGANIZATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509 (A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED U.S. GAAP WITH RESPECT TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE ADOPTION HAD NO EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST FIVE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2016 AND 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt06305468
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06543660
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECOGNIZING THAT ALL PEOPLE HAVE DIGNITY AND WORTH, IT IS THE MISSION OF BI-COUNTY SERVICES, INC. TO ENABLE INDIVIDUALS WITH DISABILITIES TO MAKE CHOICES AND TO LIVE, LEARN, AND PARTICIPATE MEANINGFULLY IN THEIR COMMUNITY. THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PROVIDE A FULL RANGE OF SERVICES TO PERSONS WHO ARE DEVELOPMENTALLY AND INTELLECTUALLY DISABLED. THE ORGANIZATION CURRENTLY PROVIDES VOCATIONAL TRAINING, TRANSPORTATION, AND RESIDENTIAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAINED STAFF ASSISTS THESE INDIVIDUALS WITH DAILY LIVING SKILLS, INCLUDING CLEANING, LAUNDRY, GROCERIES, TRANSPORTATION, BUDGETING, HEALTH AND HYGIENE, TO HELP THEM ACHIEVE THEIR GREATEST LEVEL OF POTENTIAL AND INDEPENDENCE. THERE ARE 55 INDIVIDUALS WHO RECEIVE THESE SERVICES IN ADAMS AND WELLS COUNTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BCS INDUSTRIES IS THE INDUSTRIES DIVISION OF BI-COUNTY SERVICES, INC. WITH LOCATIONS IN BLUFFTON AND DECATUR, INDIANA. BCS INDUSTRIES PROVIDES EMPLOYMENT AND/OR VOCATIONAL TRAINING FOR PERSONS WITH DISABILITIES. OUR WORK FORCE SKILLS INCLUDE MACHINING AND CONSTRUCTION OF SPECIALIZED WOOD PRODUCTS, BOX AND PALLET MANUFACTURING, AND SUB CONTRACT SERVICES SPECIALIZING IN PACKAGING, ASSEMBLY, SORTING, REWORKING AND OTHER LABOR- INTENSIVE OPERATIONS. OUR EMPLOYEES SHARE IN THE RESPONSIBILITY AND MANUFACTURING PROCESS OF EVERY ITEM WE PRODUCE ORIGINALLY FOUNDED AS A CREATIVE OUTLET FOR OUR CONSUMERS. A DIFFERENT LIGHT HAS DEVELOPED INTO A FULLY FUNCTIONAL BUSINESS PROVIDING JOBS TO MANY OF OUR CONSUMERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING THE RETURN WITH THE IRS, A DRAFT OF THE COMPLETED FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT. SUBSEQUENT TO THIS REVIEW, THE COMPLETED AND FINAL FORM 990 IS PRESENTED TO THE FULL BOARD FOR REVIEW BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS AND OFFICERS COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THE ORGANIZATION PRESIDENT REVIEWS THE RESPONSES INITIALLY TO SEE IF THERE IS A POTENTIAL CONFLICT OF INTEREST. IF THERE IS AN ACTUAL CONFLICT, IT IS PRESENTED TO THE BOARD FOR REVIEW AND APPROPRIATE ACTION. ANY INDIVIDUAL DETERMINED TO HAVE A CONFLICT IS REQUIRED TO ABSTAIN FROM VOTING ON THE ISSUE AT THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS IS RESPONSIBLE FOR EVALUATING THE PERFORMANCE OF THE PRESIDENT AND SETTING HIS SALARY ON AN ANNUAL BASIS. THE BOARD EVALUATES HIM BY COMPARING HIS PERFORMANCE TO GOALS THAT WERE ESTABLISHED AT THE BEGINNING OF THE YEAR. THEY USE THIS EVALUATION ALONG WITH THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES, INC(INARF)WAGE SURVEYS TO DETERMINE THE PRESIDENT'S COMPENSATION. THE BOARD'S DELIBERATION AND DECISION IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S BOARD OF DIRECTORS USED A COMMON ORGANIZATION'S COMPENSATION IN ORDER TO DETERMINE THE PRESIDENT'S COMPENSATION. THE BOARD'S DECISION IS DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$0.65$5.89$8.48$8.14$0.34
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$0.60$5.51$7.76$8.00$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.24$0.59$5.64$6.74$7.86$1.12
2022Detailed filing. Detailed filing data is available for this year.$7.32$0.63$6.69$7.81$7.62$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.50$0.58$6.93$7.93$6.78$1.15
2020Detailed filing. Detailed filing data is available for this year.$7.15$1.46$5.69$6.81$6.82$0.01
2019Detailed filing. Detailed filing data is available for this year.$6.18$0.54$5.63$6.62$6.85$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.38$0.58$5.80$6.79$6.77$0.02
2017Detailed filing. Detailed filing data is available for this year.$6.28$0.51$5.76$7.20$6.59$0.60
2016Detailed filing. Detailed filing data is available for this year.$5.68$0.58$5.09$6.58$6.31$0.27
2015Detailed filing. Detailed filing data is available for this year.$5.66$0.81$4.86$6.11$5.88$0.24
2014Detailed filing. Detailed filing data is available for this year.$5.59$0.81$4.77$5.82$5.79$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.43$4.60$5.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.43$4.42$5.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.84$0.47$4.37$5.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.53$4.22$5.35