Form 990 for tax year 2023

Filed by LOGAN COMMUNITY RESOURCES INC.

Totals

Total revenue: $35,649,116
Total expenses: $34,825,459
Contributions and grants received: $5,184,542
Grants paid: $145,747
Program service revenue: $28,472,666
Investment income: $310,573
Other revenue: $1,681,335
Total assets, end of year: $30,805,125
Total liabilities, end of year: $6,830,146
Net assets or fund balances, end of year: $23,974,979
Program services expenses (Part IX): $29,238,513
Management and general expenses: $4,899,712
Fundraising expenses: $687,234
Program service expenses (Part III): $29,238,513

Program services were 84.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$158,825
1c · Fundraising events

$301,083
1e · Government grants (contributions)

$455,000
1f · All other contributions, gifts and grants

$4,269,634
1g · Noncash contributions included above

$137,566
2a · Program service revenue: RESIDENTIAL SERVICES

total $12,895,865 · related or exempt $12,895,865
2b · Program service revenue: AUTISM SERVICES

total $11,782,580 · related or exempt $11,782,580
2c · Program service revenue: 1ST STEPS PROGRAM

total $3,046,316 · related or exempt $3,046,316
2d · Program service revenue: MISCELLANEOUS

total $747,905 · related or exempt $747,905
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $254,248 · excluded $254,248
6a · Gross rents

real property $197,965
6b · Less rental expenses

real property $30,656
6c · Rental income or loss

real property $167,309 · personal property $0
6d · Net rental income or loss

total $167,309 · excluded $167,309
7a · Gross sales of assets other than inventory

securities $4,220,421 · other assets $173,999
7b · Less cost or other basis and sales expenses

securities $4,323,079 · other assets $15,016
7c · Gain or loss

securities -$102,658 · other assets $158,983
7d · Net gain or loss

total $56,325 · excluded $56,325
8a · Fundraising events: gross income

$740,128
8a · Fundraising events: contributions included on line 1c

$301,083
8b · Fundraising events: direct expenses

$352,244
8c · Net income from fundraising events

total $387,884 · excluded $387,884
10a · Gross sales of inventory

$3,097,148
10b · Cost of goods sold

$1,971,006
10c · Net income from sales of inventory

total $1,126,142 · related or exempt $1,126,142
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $145,747 · program services $145,747
5 · Compensation of officers, directors and key employees

total $485,637 · program services $412,791 · management and general $63,133 · fundraising $9,713
7 · Other salaries and wages

total $21,946,002 · program services $18,703,731 · management and general $2,860,571 · fundraising $381,700
8 · Pension plan contributions

total $351,888 · program services $299,105 · management and general $45,745 · fundraising $7,038
9 · Other employee benefits

total $3,499,947 · program services $2,974,955 · management and general $454,993 · fundraising $69,999
10 · Payroll taxes

total $1,589,302 · program services $1,350,907 · management and general $206,609 · fundraising $31,786
11b · Fees: legal

total $55,083 · management and general $55,083
11c · Fees: accounting

total $183,887 · management and general $183,887
11d · Fees: lobbying

total $2,963 · program services $2,963
11e · Fees: professional fundraising services

total $81,671 · fundraising $81,671
11g · Fees: other

total $727,208 · program services $556,425 · management and general $164,003 · fundraising $6,780
12 · Advertising and promotion

total $6,364 · program services $5,410 · management and general $827 · fundraising $127
13 · Office expenses

total $1,817,319 · program services $1,551,427 · management and general $237,278 · fundraising $28,614
14 · Information technology

total $680,333 · program services $578,283 · management and general $88,443 · fundraising $13,607
16 · Occupancy

total $987,346 · program services $844,609 · management and general $129,176 · fundraising $13,561
17 · Travel

total $484,346 · program services $411,694 · management and general $62,965 · fundraising $9,687
19 · Conferences, conventions and meetings

total $3,478 · program services $2,956 · management and general $452 · fundraising $70
20 · Interest

total $132,809 · management and general $132,809
22 · Depreciation, depletion and amortization

total $1,047,030 · program services $889,976 · management and general $136,114 · fundraising $20,940
23 · Insurance

total $121,219 · program services $103,037 · management and general $15,758 · fundraising $2,424
24a · Other expenses: PROVIDER ASSESSMENT

total $281,471 · program services $239,251 · management and general $36,592 · fundraising $5,628
24b · Other expenses: RAW FOOD

total $167,333 · program services $142,233 · management and general $21,754 · fundraising $3,346
24c · Other expenses: MEDICAL SUPPLIES

total $27,076 · program services $23,013 · management and general $3,520 · fundraising $543
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

2 · Savings and temporary cash investments

beginning of year $1,466,974 · end of year $2,599,495
3 · Pledges and grants receivable

beginning of year $1,130,111 · end of year $1,163,313
4 · Accounts receivable

beginning of year $4,006,892 · end of year $3,762,530
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $36,833 · end of year $24,893
10a · Land, buildings and equipment: cost or other basis

$29,285,670
10b · Land, buildings and equipment: accumulated depreciation

$15,379,183
10c · Land, buildings and equipment, net

beginning of year $13,452,714 · end of year $13,906,487
11 · Investments: publicly traded securities

beginning of year $6,277,793 · end of year $5,495,622
12 · Investments: other securities

beginning of year $1,950,017 · end of year $2,057,640
13 · Investments: program-related

beginning of year $0
15 · Other assets

beginning of year $2,127,424 · end of year $1,795,145
17 · Accounts payable and accrued expenses

beginning of year $3,182,332 · end of year $2,889,123
20 · Tax-exempt bond liabilities

beginning of year $2,622,852 · end of year $2,232,134
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $2,027,343 · end of year $1,708,889
27 · Net assets without donor restrictions

beginning of year $17,428,139 · end of year $18,794,565
28 · Net assets with donor restrictions

beginning of year $5,188,092 · end of year $5,180,414

Mission and programs · 2023

Mission

LOGAN COMMUNITY RESOURCES, INC (LOGAN) IS A NON-PROFIT COMMUNITY ORGANIZATION, FOUNDED IN 1950, WHICH PROVIDES SERVICES, RESOURCES, AND ADVOCACY FOR CHILDREN AND ADULTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES. SERVING OVER 1,500 INDIVIUALS PER YEAR THROUGHOUT NORTHCENTRAL INDIANA AND SOUTHWEST MICHIGAN, LOGAN PROVIDES A FULL RANGE OF SERVICES FROM THERAPIES AND SPECIALTY CAMPS FOR CHILDREN TO EMPLOYMENT, TRAINING, LIFE ENRICHMENT, WELLNESS, RESPITE, COMMUNITY LIVING, AND GUARDIANSHIP OPTIONS FOR ADULTS. LOGAN BELIEVES IN THE POTENTIAL OF EVERYONE AND IS AN ACTIVE ADVOCATE FOR INDIVIDUAL OPPORTUNITES TO HELP PEOPLE LIVE THEIR BEST LIFE. OUR ADVOCACY ALSO EXTENDS TO INFLUENCING LEGISLATION AND POLICY TO BENEFIT PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. THROUGH OUR WORK, WE STRIVE TO CREATE AN INCLUSIVE COMMUNITY WHERE KINDNESS AND DIGNITY ENRICH THE LIVES OF EVERYONE.

Activities or mission (Part I)

LOGAN SUPPORTS PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES SO THEY, AND THEIR FAMILIES, MAY ACHIEVE THEIR DESIRED QUALITY OF LIFE.

AUTISM AND THERAPY SERVICES: LOGAN'S EARLY INTERVENTION THERAPIES ADDRESS A CHILD'S PHYSICAL, COGNITIVE, BEHAVIORAL, SOCIAL, AND EMOTIONAL DEVELOPMENT. THERAPIES INCLUDE SPEECH AND LANGUAGE PATHOLOGY, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, DEVELOPMENTAL THERAPY, AND BEHAVIORAL THERAPY. LOGAN PROVIDES THESE SERVICES IN THE HOME AS AN INDIANA FIRST STEPS PROVIDER, AS WELL AS IN LOGAN FACILITIES AND COMMUNITY SETTINGS. FOR CHILDREN DIAGNOSED WITH AUTISM, LOGAN OFFERS APPLIED BEHAVIOR ANALYSIS (ABA) THERAPY AND THE P.L.A.Y. PROJECT (PLAY AND LANGUAGE FOR AUTISTIC YOUNGSTERS). OUR HOLISTIC APPROACH INCLUDES TRAINING FOR PARENTS AND TEACHERS, SOCIAL SKILLS GROUPS, CAMPS, AND COLLEGE PLANNING.

Expenses $13,194,755 · Revenue $15,376,389
RESIDENTIAL SERVICES: LOGAN WORKS WITH INDIVIDUALS, FAMILIES, AND NEIGHBORHOODS SO THAT THE DREAM OF LIVING IN THE COMMUNITY CAN BECOME A REALITY. REALIZING THAT HOME MEANS DIFFERENT THINGS TO DIFFERENT PEOPLE, LOGAN IS COMMITTED TO SUPPORTING EACH PERSON IN FINDING THE HOME OF THEIR CHOICE. LOGAN OWNS AND OPERATES 7 GROUP HOMES AND MANAGES OVER 20 SUPPORTED LIVING SITES, PROVIDING NEEDED SUPPORTS FOR SUCCESSFUL COMMUNITY LIVING FOR EACH INDIVIDUAL.

Expenses $11,687,351 · Grants $61,645 · Revenue $10,724,292
LIFE ENRICHMENT AND EMPLOYMENT PATHWAYS: LOGAN'S ADULT SERVICES BEGINS WITH SERVICE NAVIGATION, A PERSON-CENTERED APPROACH THAT PROMOTES CHOICE SO THAT EACH INDIVIDUAL CAN PURSUE THEIR DREAMS, WISHES, AND GOALS. THE RANGE OF ACTIVITIES INCLUDES JOB TRAINING AND PLACEMENT, SOCIAL ACTIVITIES, WELLNESS, VOLUNTEERING, EDUCATION, AND CURRICULUM-BASED LEARNING. PERSONS SERVED HAVE THE FLEXIBILITY TO CHOOSE OPPORTUNITIES AMONG THE DIFFERENT PATHWAYS - ENRICH, EXPLORE, AND WORK - WITH EACH EMPHASIZING COMMUNITY ENGAGEMENT. THESE SERVICES ARE DESIGNED TO BE FLEXIBLE FOR CONTINUOUS ADAPTATION AND IMPROVEMENT TO MEET THE INDIVIDUAL INTERESTS OF EACH PERSON SERVED.

Expenses $3,891,999 · Grants $5,424 · Revenue $3,434,063
THE HEART AND SOUL OF LOGAN REVOLVES AROUND ADVOCACY FOR PERSONS WITH DISABILITIES. EACH LOGAN STAFF MEMBER ADVOCATES FOR THE PEOPLE THEY SERVE. LOGAN LEADERS ADVOCATE AT THE LOCAL, STATE, AND FEDERAL LEVELS FOR SYSTEMIC CHANGE TO BENEFIT THOSE WE SERVE. IN ADDITION, OUR PROTECTIVE SERVICES TEAM ASSISTS INDIVIDUALS IN SITUATIONS OF ABUSE AND NEGLECT, OR NEED ASSISTANCE IN NAVIGATING AVAILABLE COMMUNITY RESOURCES. AT TIMES, OUR ADVOCACY RESULTS IN LOGAN BECOMING LEGAL GUARDIANS FOR INDIVIDUALS WHO DO NOT HAVE ANYONE IN THEIR LIVES TO PROVIDE ADVOCACY AND SUPPORT.

Expenses $464,408 · Grants $78,678 · Revenue $64,064

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

BOB STURTEVANT

CHAIR

Total calculated

$0

Hours/week

1
CYNTHIA KILGORE

SECRETARY

Total calculated

$0

Hours/week

1
DJ FITZPATRICK

VICE CHAIR, FINANCE

Total calculated

$0

Hours/week

1
AARON SHEETS

DIRECTOR

Total calculated

$0

Hours/week

1
BONNIE RAINE

DIRECTOR

Total calculated

$0

Hours/week

1
CHRISTINE WHITMARE

DIRECTOR

Total calculated

$0

Hours/week

1
ED JORDANICH

DIRECTOR

Total calculated

$0

Hours/week

1
GILBERTO CARLES

DIRECTOR

Total calculated

$0

Hours/week

1
JEREMY NOETZEL

DIRECTOR

Total calculated

$0

Hours/week

1
JORDAN NEW

DIRECTOR

Total calculated

$0

Hours/week

1
JULIE VANDERHEYDEN

DIRECTOR

Total calculated

$0

Hours/week

1
LUCAS FRY

DIRECTOR

Total calculated

$0

Hours/week

1
MAURA WEIS

DIRECTOR

Total calculated

$0

Hours/week

1
MELINDA KEENAN

CHAIR ELECT

Total calculated

$0

Hours/week

1
MICHAEL D SEAMON

DIRECTOR

Total calculated

$0

Hours/week

1
MICHAEL PALMER

DIRECTOR

Total calculated

$0

Hours/week

1
MIKE EDWARDS

DIRECTOR

Total calculated

$0

Hours/week

1
MILT LEE

DIRECTOR

Total calculated

$0

Hours/week

1
MYRTLE WILSON

DIRECTOR

Total calculated

$0

Hours/week

1
PATRICIA KARBAN

DIRECTOR

Total calculated

$0

Hours/week

1
RICHARD NUSSBAUM

DIRECTOR

Total calculated

$0

Hours/week

1
CHERYL SCHADE

VP/CPO

Total calculated

$129,722

From this org

$115,511

From related orgs

$0

Other

$14,211

Hours/week

40
DOUG KROLL

VP/CFO (LEFT 07/23)

Total calculated

$65,072

From this org

$63,160

From related orgs

$0

Other

$1,912

Hours/week

40
ELIZABETH KUBINSKI

VP/CFO (START 09/23)

Total calculated

$31,848

From this org

$31,846

From related orgs

$0

Other

$2

Hours/week

40
MATT HARRINGTON

PRESIDENT AND CEO

Total calculated

$243,636

From this org

$236,741

From related orgs

$0

Other

$6,895

Hours/week

40

Schedule J breakdown matched by us

Base

$216,441

Bonus

$20,300

Other

$0

Deferred

$6,866

Nontaxable benefits

$29

Filer's total

$243,636

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Compensation committee
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2023
Filed: 26 February 2025
IRS schema version: 2023v6.0
Source object: 202500579349300905

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.