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Nonprofiteer
← THE ARC OF INDIANA FOUNDATION INC

Form 990 for tax year 2023

Filed by THE ARC OF INDIANA FOUNDATION INC.

Totals

Total revenue
$1,869,702
Total expenses
$1,204,451
Contributions and grants received
$1,117,493
Grants paid
$10,912
Program service revenue
$751,376
Investment income
$1,732
Other revenue
-$899
Total assets, end of year
$8,323,845
Total liabilities, end of year
$967,993
Net assets or fund balances, end of year
$7,355,852
Program services expenses (Part IX)
$985,116
Management and general expenses
$116,048
Fundraising expenses
$103,287
Program service expenses (Part III)
$985,116

Program services were 81.8% 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.

  • 1c · Fundraising events

    $4,510

  • 1d · Related organizations

    $750,000

  • 1f · All other contributions, gifts and grants

    $362,983

  • 2a · Program service revenue: ERSKINE GREEN TRAINING

    total $739,529 · related or exempt $739,529

  • 2f · All other program service revenue

    total $11,847 · related or exempt $11,847

  • 3 · Investment income

    total $1,732 · excluded $1,732

  • 8a · Fundraising events: gross income

    $3,664

  • 8a · Fundraising events: contributions included on line 1c

    $4,510

  • 8b · Fundraising events: direct expenses

    $4,563

  • 8c · Net income from fundraising events

    total -$899 · excluded -$899

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $10,912 · program services $10,912

  • 5 · Compensation of officers, directors and key employees

    total $108,377 · program services $48,334 · management and general $60,043

  • 7 · Other salaries and wages

    total $532,092 · program services $451,721 · management and general $4,321 · fundraising $76,050

  • 9 · Other employee benefits

    total $60,116 · program services $45,987 · management and general $769 · fundraising $13,360

  • 10 · Payroll taxes

    total $31,613 · program services $22,789 · management and general $2,761 · fundraising $6,063

  • 11c · Fees: accounting

    total $17,355 · management and general $17,355

  • 11g · Fees: other

    total $23,826 · management and general $23,826

  • 12 · Advertising and promotion

    total $434 · program services $434

  • 13 · Office expenses

    total $10,694 · program services $7,702 · fundraising $2,992

  • 16 · Occupancy

    total $60,702 · program services $60,313 · management and general $122 · fundraising $267

  • 17 · Travel

    total $5,785 · program services $4,170 · management and general $505 · fundraising $1,110

  • 20 · Interest

    total $3,126 · management and general $3,126

  • 22 · Depreciation, depletion and amortization

    total $3,302 · program services $1,651 · management and general $1,651

  • 23 · Insurance

    total $17,962 · program services $12,948 · management and general $1,569 · fundraising $3,445

  • 24a · Other expenses: ROOM AND BOARD

    total $258,011 · program services $258,011

  • 24b · Other expenses: SUPPLIES AND STUDENT EX

    total $60,144 · program services $60,144

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $433,970 · end of year $423,738

  • 3 · Pledges and grants receivable

    beginning of year $161,294 · end of year $65,842

  • 4 · Accounts receivable

    beginning of year $13,405 · end of year $23,273

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,815 · end of year $29,323

  • 10a · Land, buildings and equipment: cost or other basis

    $70,453

  • 10b · Land, buildings and equipment: accumulated depreciation

    $40,202

  • 10c · Land, buildings and equipment, net

    beginning of year $7,151 · end of year $30,251

  • 13 · Investments: program-related

    beginning of year $7,634,341 · end of year $7,634,341

  • 15 · Other assets

    beginning of year $174,425 · end of year $117,077

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,559,379 · end of year $850,916

  • 18 · Grants payable

    beginning of year $26,996

  • 25 · Other liabilities

    beginning of year $174,425 · end of year $117,077

  • 27 · Net assets without donor restrictions

    beginning of year $6,663,221 · end of year $7,276,979

  • 28 · Net assets with donor restrictions

    beginning of year $27,380 · end of year $78,873

Mission and programs · 2023

Mission

TO PROVIDE OPPORTUNITIES FOR POSTSECONDARY VOCATIONAL TRAINING FOR PEOPLE WITH DISABILITIES THAT EMPOWER AND LEAD TO MEANINGFUL EMPLOYMENT.

  • TO PROVIDE TRAINING AND EMPLOYMENT OPPORTUNITIES FOR PEOPLE WITH DISABILITIES THROUGH THE ERSKINE GREEN TRAINING INSTITUTE (EGTI) IN HOSPITALITY, FOOD SERVICE, HEALTHCARE AND INVENTORY DISTRIBUTION.

    Expenses $985,116 · Grants $10,912 · Revenue $751,376

As filed on the 2023 return.

Listed in Part VII

  • Andy Kirby

    EXECUITIVE DIRECTOR

    Total calculated
    $158,210
    From this org
    $54,050
    From related orgs
    $81,074
    Other
    $23,086
    Hours/week
    16 + 24 related

    Schedule J breakdown matched by us

    Base
    $52,133 + $78,199 related
    Bonus
    $1,533 + $2,299 related
    Other
    $384 + $576 related
    Deferred
    $3,783 + $5,676 related
    Nontaxable benefits
    $5,451 + $8,176 related
    Filer's total
    $63,284 + $94,926 related

  • Anne Lammert

    CFO

    Total calculated
    $150,313
    From this org
    $38,324
    From related orgs
    $89,420
    Other
    $22,569
    Hours/week
    12 + 28 related

    Schedule J breakdown matched by us

    Base
    $37,175 + $86,740 related
    Bonus
    $1,149 + $2,680 related
    Other
    $0
    Deferred
    $2,683 + $6,259 related
    Nontaxable benefits
    $4,088 + $9,539 related
    Filer's total
    $45,095 + $105,218 related

  • Megan Stevenson

    DIRECTOR OF ERSKINE GREEN

    Total calculated
    $116,124
    From this org
    $107,957
    From related orgs
    $0
    Other
    $8,167
    Hours/week
    40

  • Diana Caldwell

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • April Pyatt

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Cody Mullen

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Dick Rhoad

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jared Quarles

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • William Hawkins

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Fred Hash

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

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 · Form 990 of other organizations
  • 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

The filer's explanations (Part III)

PART I, LINE 3
THE EXECUTIVE DIRECTOR OF THE ARC OF INDIANA FOUNDATION'S COMPENSATION IS DETERMINED BY THE ARC OF INDIANA'S CEO ANNUALLY. THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF THE ARC OF INDIANA AND THE ARC OF INDIANA SHARES HIS TIME WITH THE FOUNDATION UNDER A SHARED SERVICES AGREEMENT.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ARC INNOVATIONS

    C · OPERATION OF HOTEL · IN · 100% owned · share of income $6,072,260 · share of assets $10,577,343 · controlled entity

    Directly controlled by THE ARC OF INDIANA FOUNDATION INC

  • THE ARC BUILDING CORPORATION

    C · FACILITY RENTAL · IN · 100% owned · share of income $2,114,788 · share of assets $25,548,374 · controlled entity

    Directly controlled by THE ARC OF INDIANA FOUNDATION INC

  • EMBARC LLC

    C · DORMANT ORGANIZATION · IN · 100% owned · controlled entity

    Directly controlled by THE ARC INNOVATIONS

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202443189349310684

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