2024-11-08T13:27:37-05:00 2023-12-31 831639096 SEO CPA GROUP LTD 3596 MAPLE AVE STE B ZANESVILLE OH 43701 990 2023-01-01 310845327 PERCO INC PERC 7403425156 300 STATE STREET NEW LEXINGTON OH 43764 JAY BARNHART DIRECTOR 7403425156 2024-11-08 true false HEATHER DOLEN CPA P01261466 7408681100 2024-11-08 2023 2024-10-15 13:58:12Z LARRY SAFFELL 148 WEST BROADWAY NEW LEXINGTON OH 43764 1170003 false X PERCOINC.COM X 1973 OH TO PROVIDE MEANINGFUL WORK AND TRAINING OPPORTUNITIES TO ELIGIBLE INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. 5 5 56 5 9477 2006 54727 12986 1207503 1092471 19003 21521 15200 13513 1296433 1140491 2844 2377 0 668331 601572 0 0 291445 289855 962620 893804 333813 246687 2503053 2790837 71978 44544 2431075 2746293 TO PROVIDE MEANINGFUL WORK AND TRAINING OPPORTUNITIES TO ELIGIBLE INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES. false false 662676 2377 1092471 PERCO'S PRIORITY IS TO GUIDE INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES TO LEARN AND SUCCEED. WE WORK WITH AIDING EACH INDIVIDUAL IN ACHIEVING THE OUTCOME THEY HAVE SET FOR THEMSELVES. AN INDIVIDUAL HAS THE OPPORTUNITY TO MAKE INDEPENDENT CHOICES THAT WILL IMPACT THEIR DAILY LIVES. INDIVIDUALS ARE IN A TRAINING ENVIRONMENT THAT IS SAFE AND ENJOYABLE. WE PROVIDE MENTORING TO ASSIST INDIVIDUALS TO REACH THEIR FULL POTENTIAL. OUR GOAL IS TO PROVIDE PROFESSIONAL SERVICES THAT ALLOW INDIVIDUALS TO ENJOY THEIR TIME WHILE AT PERCO INC. 662676 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 56 true true true false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true true false X X SONYA SAXTON 7403425156 300 STATE STREET NEW LEXINGTON OH 43764 JAY BARNHART DIRECTOR 40.00 X 108334 0 0 JOHN DAN BETHEL BOARD MEMBER 1.00 X 1000 0 0 JANELLE FINCK BOARD MEMBER 1.00 X 1000 0 0 ROSEMARY FISHER BOARD MEMBER 1.00 X 1000 0 0 LARRY SAFFELL PRESIDENT 1.00 X X 1000 0 0 ROBERT CHAD WINEGARDNER BOARD MEMBER 1.00 X 1000 0 0 113334 1 false false false 12986 12986 PROGRAM REVENUE 1065061 1065061 RECYCLING REVENUE 27410 27410 1092471 15262 15262 11248 1771 9477 9477 9477 34000 27741 6259 6259 6259 OTHER REVENUE 4036 4036 4036 1140491 1102766 9477 15262 2377 2377 108334 108334 437268 409867 27401 55970 41977 13993 8302 8302 5735 5735 11495 1140 10355 23175 11136 12039 37078 35328 1750 7584 7584 2719 2719 84248 73976 10272 17072 12804 4268 PROGRAM SUPPLIES 43832 43832 REPAIRS 12473 12473 PROPERTY TAX 10091 10091 DUES 8512 8512 17539 7463 10076 893804 662676 231128 0 534203 332352 577787 602652 113966 83326 161 1250958 270059 548972 980899 714064 782595 14061 8852 2503053 2790837 71978 38021 6523 71978 44544 X 2431075 2746293 2431075 2746293 2503053 2790837 246687 68531 X true X false false X 20020 130523 193086 54727 12986 411342 1065880 1047114 1097949 1212475 1096507 5519925 1085900 1177637 1291035 1267202 1109493 5931267 5931267 8192 12835 10097 11193 15262 57579 4836 1585 6421 8192 12835 10097 16029 16847 64000 1094092 1190472 1301132 1283231 1126340 5995267 0.98930 0.99150 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17825 17825 813225 34475 778750 990 990 6217 5180 1037 412701 229414 183287 980899 OPERATING LEASE LIABILITY 6523 6523 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION FOLLOWS ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX PROVISIONS. MANAGEMENT IS REQUIRED TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE ORGANIZATION IS A NON-PROFIT VOLUNTARY ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. HOWEVER, INCOME, IF ANY, FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE TAX-EXEMPT PURPOSE OF THE ORGANIZATION IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ESTIMATED INCOME TAXES FOR UNRELATED BUSINESS INCOME GENERATED FROM STORAGE UNIT RENTALS WAS 421 AND 1,347 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION'S INFORMATIONAL RETURNS FOR TAX YEARS 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX POSITIONS AS OF DECEMBER 31, 2023 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS EMAILED OR MAILED TO ALL BOARD MEMBERS FOR REVIEW AND GIVEN THE OPPORTUNITY TO RESPOND WITH ANY ISSUES PRIOR TO FILING THE FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C EMPLOYEES ARE REQUIRED TO REPORT ANNUALLY OF ANY OUTSIDE EMPLOYMENT OF ANY NATURE. THE ORGANIZATION REVIEWS THE EMPLOYMENT DOCUMENTATION THAT MAY GIVE RISE TO CONFLICTS OF INTEREST. BOARD MEMBERS REPORT ANNUALLY TO THE AUDITORS REGARDING TRANSACTIONS WITH THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION HIRED AN OUTSIDE MANAGEMENT CONSULTING FIRM TO EVALUATE AND PERFORM SALARY COMPARISONS AND ADOPTED THE SALARY AS PRESENTED. THE BOARD SPECIFIES THE KEY MANAGEMENT/EMPLOYEES COMPENSATION BASED ON THE INFORMATION PRESENTED BY THE OUTSIDE MANAGEMENT CONSULTING FIRM. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION HIRED AN OUTSIDE MANAGEMENT CONSULTING FIRM TO EVALUATE AND PERFORM SALARY COMPARISONS AND ADOPTED THE SALARY AS PRESENTED. THE BOARD SPECIFIES THE KEY MANAGEMENT/EMPLOYEES COMPENSATION BASED ON THE INFORMATION PRESENTED BY THE OUTSIDE MANAGEMENT CONSULTING FIRM. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST.