Form 990 for tax year 2022

Filed by THE ARC OF INDIANA FOUNDATION INC.

Totals

Total revenue: $1,489,879
Total expenses: $1,222,082
Contributions and grants received: $681,268
Grants paid: $56,556
Program service revenue: $803,181
Investment income: $800
Other revenue: $4,630
Total assets, end of year: $8,451,401
Total liabilities, end of year: $1,760,800
Net assets or fund balances, end of year: $6,690,601
Program services expenses (Part IX): $914,426
Management and general expenses: $170,556
Fundraising expenses: $137,100
Program service expenses (Part III): $914,426

Program services were 74.8% 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

$3,444
1d · Related organizations

$390,000
1f · All other contributions, gifts and grants

$287,824
2a · Program service revenue: ERSKINE GREEN TRAINING

total $802,663 · related or exempt $802,663
2f · All other program service revenue

total $518 · related or exempt $518
3 · Investment income

total $800 · excluded $800
8a · Fundraising events: gross income

$6,884
8a · Fundraising events: contributions included on line 1c

$3,444
8b · Fundraising events: direct expenses

$2,254
8c · Net income from fundraising events

total $4,630 · excluded $4,630

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $56,556 · program services $56,556
5 · Compensation of officers, directors and key employees

total $102,659 · program services $43,466 · management and general $44,176 · fundraising $15,017
7 · Other salaries and wages

total $462,732 · program services $321,562 · management and general $44,101 · fundraising $97,069
9 · Other employee benefits

total $47,130 · program services $33,485 · management and general $3,591 · fundraising $10,054
10 · Payroll taxes

total $36,759 · program services $23,922 · management and general $5,508 · fundraising $7,329
11b · Fees: legal

total $13,500 · management and general $13,500
11c · Fees: accounting

total $19,422 · management and general $19,422
11g · Fees: other

total $30,538 · management and general $30,538
12 · Advertising and promotion

total $2,372 · program services $2,372
13 · Office expenses

total $32,024 · program services $27,436 · management and general $1,017 · fundraising $3,571
16 · Occupancy

total $61,086 · program services $60,466 · management and general $266 · fundraising $354
17 · Travel

total $7,340 · program services $4,777 · management and general $1,100 · fundraising $1,463
20 · Interest

total $3,727 · management and general $3,727
22 · Depreciation, depletion and amortization

total $3,848 · program services $1,924 · management and general $1,924
23 · Insurance

total $11,251 · program services $7,322 · management and general $1,686 · fundraising $2,243
24a · Other expenses: ROOM AND BOARD

total $290,104 · program services $290,104
24b · Other expenses: SUPPLIES AND STUDENT EX

total $41,034 · program services $41,034

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $619,164 · end of year $433,970
3 · Pledges and grants receivable

beginning of year $164,326 · end of year $161,294
4 · Accounts receivable

beginning of year $31,049 · end of year $13,405
9 · Prepaid expenses and deferred charges

beginning of year $30,513 · end of year $26,815
10a · Land, buildings and equipment: cost or other basis

$44,051
10b · Land, buildings and equipment: accumulated depreciation

$36,900
10c · Land, buildings and equipment, net

beginning of year $10,998 · end of year $7,151
13 · Investments: program-related

beginning of year $7,634,341 · end of year $7,634,341
15 · Other assets

beginning of year $0 · end of year $174,425
17 · Accounts payable and accrued expenses

beginning of year $2,040,889 · end of year $1,559,379
18 · Grants payable

beginning of year $26,698 · end of year $26,996
25 · Other liabilities

beginning of year $0 · end of year $174,425
27 · Net assets without donor restrictions

beginning of year $6,360,868 · end of year $6,663,221
28 · Net assets with donor restrictions

beginning of year $61,936 · end of year $27,380

Mission and programs · 2022

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 $914,426 · Grants $56,556 · Revenue $803,181

As filed on the 2022 return.

Listed in Part VII

Diana CaldwellDIANA CALDWELL

PRESIDENT

Total calculated

$0

Hours/week

1
April PyattAPRIL PYATT

VICE PRESIDENT

Total calculated

$0

Hours/week

1
Dan StewartDAN STEWART

SECRETARY

Total calculated

$0

Hours/week

1
Dick RhoadDICK RHOAD

TREASURER

Total calculated

$0

Hours/week

1
Cody MullenCODY MULLEN

BOARD MEMBER

Total calculated

$0

Hours/week

1
Dawn FluhlerDAWN FLUHLER

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jared QuarlesJARED QUARLES

BOARD MEMBER

Total calculated

$0

Hours/week

1
Jeff HuffmanJEFF HUFFMAN

BOARD MEMBER

Total calculated

$0

Hours/week

1
Fred HashFRED HASH

BOARD MEMBER

Total calculated

$0

Hours/week

1
James M Hammond IIIJAMES M HAMMOND III

BOARD MEMBER

Total calculated

$0

Hours/week

1
Andy KirbyANDY KIRBY

EXECUITIVE DIRECTOR

Total calculated

$150,170

From this org

$53,130

From related orgs

$79,695

Other

$17,345

Hours/week

16 + 24 related

Schedule J breakdown matched by us

Base

$52,133 + $78,199 related

Bonus

$613 + $920 related

Other

$384 + $576 related

Deferred

$3,719 + $5,579 related

Nontaxable benefits

$3,219 + $4,828 related

Filer's total

$60,068 + $90,102 related
Anne LammertANNE LAMMERT

CFO

Total calculated

$141,973

From this org

$37,154

From related orgs

$86,693

Other

$18,126

Hours/week

12 + 28 related
Megan StevensonMEGAN STEVENSON

DIRECTOR OF ERSKINE GREEN

Total calculated

$115,752

From this org

$101,061

From related orgs

$0

Other

$14,691

Hours/week

40

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.

THE ARC OF INDIANA INC

501(C)(3) · SUPPORT OF INDIVIDUALS WITH DISABILITIES · IN

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 $5,534,672 · share of assets $9,953,278 · controlled entity

Directly controlled by THE ARC OF INDIANA FOUNDATION INC
THE ARC BUILDING CORPORATION

C · FACILITY RENTAL · IN · 100% owned · share of income $6,351,951 · share of assets $24,167,229 · 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: 2022
Filed: 6 November 2023
IRS schema version: 2022v5.0
Source object: 202303189349303565

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