2024-04-27T06:27:10-05:00 2023-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-01-01 351742611 INDIANA ASSOCIATION OF REHABILITATION FACILITIES INC INDI 3176344957 615 N ALABAMA STREET 410 INDIANAPOLIS IN 46204 KATHRYN STAFFORD-CUNNINGHAM PRESIDENT/CEO 3176344957 2024-04-26 1 KATHRYN STAFFORD-CUNNINGHAM 999009999 1 TYLER K GREENE CPA P00057872 3176334705 2024-04-26 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KATHRYN STAFFORD-CUNNINGH 615 N ALABAMA STREET 410 INDIANAPOLIS IN 46204 2149402 0 X WWW.INARF.ORG X 1969 IN WE STRENGTHEN AND SUPPORT INDIANA'S DISABILITY SERVICE PROVIDER COMMUNITY BY PROVIDING ADVOCACY, PROFESSIONAL DEVELOPMENT, INFORMATION AND SUPPORT. 13 13 13 70 0 0 59750 89650 1509772 1560095 103756 166694 19768 55668 1693046 1872107 0 0 0 0 1080645 1032996 0 0 0 497045 584383 1577690 1617379 115356 254728 2680683 2970810 331669 316832 2349014 2653978 THE INDIANA ASSOCIATION OF REHABILITATION FACILITIES, INC (INARF) WORKS TO INFLUENCE THE DISABILITIES SERVICES INDUSTRY BY PRESENTING A UNIFIED VOICE AND BY BUILDING THE CAPABILITIES OF MEMBER AGENCIES TO DELIVER QUALITY SERVICES AND SUPPORTS. 0 0 MEMBERSHIP SERVICES AND PROGRAM SUPPORT INCLUDED PROVIDING ASSISTANCE AND CONSULTATION TO MEMBERS AS WELL AS STAFF SUPPORT FOR VARIOUS MARKETING AND MEMBERSHIP INITIATIVES. MANAGEMENT AND ADMINISTRATIVE SERVICES PROVIDED SUPPORT TO ADVANCE PROGRAMS WITHIN THE INDUSTRY. TRAINING AND PROFESSIONAL DEVELOPMENT PROGRAMS DESIGNED TO ENHANCE THE TECHNICAL SKILLS AND INDUSTRY KNOWLEDGE-BASE OF SERVICE PROVIDERS THROUGHOUT INDIANA. 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 1 13 1 0 0 0 0 1 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X BARBARA YOUNG VP-FINANCECFO 3176344957 615 N ALABAMA ST SUITE 410 INDIANAPOLIS IN 46204 DEBBIE BENNETT PAST CHAIR 1.00 0.00 X X 0 0 0 DONNA ELBRECHT CHAIR 1.00 0.00 X X 0 0 0 PATRICK COCKRUM TREASURER 1.00 0.00 X X 0 0 0 YOLANDA KINCAID SECRETARY 1.00 0.00 X X 0 0 0 BRIANNE BOLES BOARD MEMBER 1.00 0.00 X 0 0 0 MATT HARRINGTON BOARD MEMBER 1.00 0.00 X 0 0 0 JASON MCMANUS BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS NABORS BOARD MEMBER 1.00 0.00 X 0 0 0 NEIL SAMAHON BOARD MEMBER 1.00 0.00 X 0 0 0 JIM WILTZ BOARD MEMBER 1.00 0.00 X 0 0 0 DANIELLE TIPS BOARD MEMBER 1.00 0.00 X 0 0 0 JACQUE PULLING BOARD MEMBER 1.00 0.00 X 0 0 0 JEFF FRADY BOARD MEMBER 1.00 0.00 X 0 0 0 RICK ADAMS BOARD MEMBER PARTIAL TERM 1.00 0.00 X 0 0 0 KATHRYN STAFFORD-CUNNINGHAM PRESIDENT/CEO 40.00 0.00 X 157904 0 18608 BARBARA YOUNG VICE PRESIDENT FINANCE/CFO 40.00 0.00 X 103648 0 24692 JOHN BARTH PRESIDENT/CEO PARTIAL TERM 40.00 0.00 X 39295 0 2267 300847 0 45567 2 0 1 0 0 89650 89650 MEMBERSHIP DUES 541900 946865 946865 MANAGEMENT FEE 561000 396000 396000 TRAINING PROGRAMS 611600 217230 217230 1560095 64065 64065 379924 277295 102629 102629 102629 BUSINESS SERVICES REVE 541900 43073 43073 INARF PAC ACTIVITY 900099 12524 12524 MISCELLANEOUS REVENUE 541900 71 71 55668 1872107 1603239 0 179218 X 300847 513355 40092 116674 62028 7903 15225 190572 12141 67428 63071 23809 10147 12398 TRAINING/CORPORATE RELA 165147 INARF PAC EXPENSE 10603 MISCELLANEOUS EXPENSE 5939 1617379 200 200 822620 1091792 35279 43773 27509 21951 57322 42931 21578 14391 1773497 1798703 2680683 2970810 77868 79088 253801 237744 331669 316832 X 2293939 2583582 55075 70396 2349014 2653978 2680683 2970810 254728 50236 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76303 66105 66105 0 1 0 1 946865 76303 76303 142030 -65727 PART I-A, LINE 1: THE ORGANIZATION'S DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES ADVANCE ISSUES ON BEHALF OF MEMBERSHIP BOTH LEGISLATIVELY AND ADMINISTRATIVELY THROUGH STRATEGIC AND PROACTIVE PLANNING WITH ASSISTANCE FROM CONSULTANTS AND COORDINATION OF INARF PAC ACTIVITIES. 57322 42931 14391 14391 X 1922343 50236 50236 1872107 0 1872107 1617379 0 1617379 0 1617379 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY INARF AND RECOGNIZE A TAX LIABILITY IF INARF HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY INARF AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. INARF IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X X 0 0 0 KATHRYN STAFFORD-CUNNINGHAM PRESIDENT/CEO 157904 0 0 0 0 0 7895 0 10713 0 176512 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION MEMBERS: FOR THE YEAR THE ASSOCIATION HAS FOUR CLASSES OF MEMBERS: 1. ORGANIZATIONAL MEMBERS, 2. ASSOCIATE MEMBERS, 3. EMERITUS AFFILIATE MEMBERS, AND 4. FRIENDS OF INARF AFFILIATE MEMBERSHIP. GOVERNING BODY MEMBERS: THE BOARD OF DIRECTORS OF THE ASSOCIATION MUST BE AT LEAST TWENTY-ONE (21) YEARS OLD AND EITHER A CHIEF EXECUTIVE OFFICER (CEO) OF AN ORGANIZATIONAL MEMBER OF THE ASSOCIATION; OR AN EMPLOYEE OF SENIOR MANAGEMENT OF AN ORGANIZATIONAL MEMBER WITH WRITTEN APPROVAL FROM THE ORGANIZATIONAL MEMBER'S CEO. FORM 990, PART VI, SECTION A, LINE 7A POWER TO ELECT OR APPOINTMENT MEMBERS: THE BOARD DEVELOPMENT COMMITTEE DEVELOPS THE BOARD SLATE, IDENTIFYING ONE PERSON FOR EACH VACANCY. ALL ORGANIZATIONAL MEMBERS ARE PERMITTED TO NOMINATE A PERSON FOR THE BOARD BALLOT WITH THE APPROVAL OF AT LEAST FIVE ORGANIZATIONAL MEMBERS. EACH ORGANIZATIONAL MEMBER IS ALLOWED ONE VOTE FOR THE BALLOT. ORGANIZATIONAL, EMERITUS AFFILIATE, AND FRIENDS OF INARF AFFILIATE MEMBERS MUST BE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B GOVERNING DECISIONS: THE BOARD OF DIRECTORS APPROVE CHANGES TO THE BYLAWS. ORGANIZATIONAL MEMBERS ARE NOTIFIED OF PROPOSED CHANGES 60 DAYS IN ADVANCE AND FEEDBACK IS REQUESTED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE PROCESS OF REVIEWING THE FORM 990 ENTAILS A DETAILED REVIEW BY THE ORGANIZATION'S AUDIT COMMITTEE. THE GOVERNING BODY RECEIVES AN ELECTRONIC COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER COMPLETES THE STANDARD OF CONDUCT STATEMENT ANNUALLY. THE CONFLICT OF INTEREST POLICY APPLIES TO ALL EMPLOYEES AND THEY ARE TO REPORT CONFLICTS ANNUALLY. THE CFO REVIEWS THE COMPLETED FORMS. IF THERE IS A CONFLICT OF INTEREST, THE CEO AND EXECUTIVE COMMITTEE REVIEW THE CONFLICT OF INTEREST TO DETERMINE IF ACTION NEEDS TO BE TAKEN. IF THERE IS A BOARD MEMBER WITH A CONFLICT OF INTEREST, THE BOARD MEMBER ABSTAINS FROM VOTING ON THAT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE, ACTING AS THE COMPENSATION COMMITTEE, CONDUCTS A REVIEW OF THE PRESIDENT/CEO USING SURVEYS, THEN THE COMPENSATION IS INCORPORATED INTO THE EMPLOYMENT AGREEMENT APPROVED BY THE BOARD. THE PRESIDENT/CEO CONDUCTS A REVIEW OF THE SALARIES OF THE STAFF MEMBERS USING COMPENSATION SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT FEES 178,649. MEMBERSHIPS 9,820. PROFESSIONAL TRAINING FEES 2,103. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. INARF PAC LLC 615 N ALABAMA ST 410 INDIANAPOLIS IN 46204 010866196 PAC IN 12524 19996 INDIANA ASSOCIATION OF REHABILITATION FACILITIES