2024-10-02T13:38:31-04:00 2023-12-31 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2023-01-01 350998711 THE ARC OF NORTHEAST INDIANA INC ARCO 2604564534 4919 COLDWATER ROAD FORT WAYNE IN 46825 ERIC WHICKER BOARD CHAIR 2604564534 2024-08-23 true false MICHAEL R ZIEMBO CPA P00294564 2604222551 2024-10-02 2023 2024-10-15 13:58:12Z EASTERSEALS ARC OF NORTHEAST IND ERIC WHICKER 4919 COLDWATER ROAD FORT WAYNE IN 46825 40428452 false X NEINDIANAEASTERSEALS.COM X 1954 IN LEADING THE WAY TO FULL EQUITY, ACCESS AND INCLUSION BY PROVIDING LIFE CHANGING PROGRAMS AND SERVICES FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES. 18 18 1568 232 0 5355682 5462222 27291756 29127517 227377 327994 1827443 2883913 34702258 37801646 24752 0 0 26485059 27538068 36903 37363 628587 8566559 9399546 35113273 36974977 -411015 826669 27004986 28139307 3814491 3796675 23190495 24342632 X LEADING THE WAY TO FULL EQUITY, ACCESS AND INCLUSION BY PROVIDING LIFE CHANGING PROGRAMS AND SERVICES FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES. false false 17280750 16384764 SUPPORTED LIVING- EASTERSEALS ARC OFFERS SUPPORTED LIVING SERVICES FOR INDIVIDUALS WHO CHOOSE TO LIVE INDEPENDENTLY IN THEIR OWN APARTMENT OR HOME. SUPPORTED LIVING IS ALSO AVAILABLE FOR CHILDREN AND ADULTS LIVING IN THE FAMILY HOME OR A FOSTER HOME. EASTERSEALS ARC PROVIDES ADULTS WITH DISABILITIES GREATER INDEPENDENCE BY OFFERING THE FOLLOWING SERVICES THROUGH INDIANA'S MEDICAID WAIVERS: ADULT FOSTER CARE, BEHAVIOR MANAGEMENT, COMMUNITY EDUCATION, & THERAPEUTIC ACTIVITIES, HEALTH CARE COORDINATION, RESIDENTIAL HABILITATION & SUPPORT (NOT AVAILABLE THROUGH SUPPORT SERVICES WAIVER), RESPITE CARE, SUPPORTED EMPLOYMENT, TRANSPORTATION, COMMUNITY HABILITATION AND PARTICIPATION, PRE-VOCATIONAL TRAINING, AND FAMILY & CAREGIVER TRAINING EMPLOYMENT SERVICES. 6832623 8601818 RESIDENTIAL SERVICES CARE- GUIDANCE AND SUPERVISION IN A SAFE "HOME" ATMOSPHERE ARE PROVIDED 24 HOURS A DAY BY TRAINED, COMPETENT, NURTURING STAFF. EACH GROUP HOME IS DESIGNED TO ACCOMMODATE PERSONS WITH SIMILAR DISABILITIES. STAFF CREATE INDIVIDUAL PLANS WITH EACH RESIDENT INCLUDING LIFE GOALS IN THE AREAS OF COMMUNICATION, SELF-CARE, SOCIAL INTEGRATION, AND HOME LIVING TO INCREASE THEIR SKILLS WITH AN EXPECTATION OF POSITIVE RESULTS. TRAINING AND SUPPORT ARE PROVIDED TO ASSIST EACH PERSON IN REACHING GOALS. 2618149 1531461 REHAB & WORK SERVICES- EASTERSEALS ARC PROVIDES A SAFE ENVIRONMENT IN WHICH TO TRAIN FOR WORK SKILLS, SOCIALIZATION, ACADEMICS, LEISURE ACTIVITIES, AND DAILY LIVING SKILLS. EASTERSEALS ARC PROVIDES SERVICES ASSISTING CHILDREN AND ADULTS WITH DISABILITIES GAIN GREATER INDEPENDENCE. THESE SERVICES FOCUS ON EMPLOYMENT SKILLS INCLUDING PERSONAL HYGIENE, NUTRITION, INTERVIEWING, AND EMPLOYMENT SKILLS. EASTER SEALS ARC STAFF ASSIST THE PARTICIPANT IN DEVELOPING THOSE SKILLS, RESEARCHING EMPLOYMENT AND JOB TRAINING. ONCE A POSITION IS SECURED, STAFF REMAIN IN CONTACT WITH THE CONSUMER ON A REGULAR BASIS TO ENSURE CONTINUED GROWTH AND DEVELOPMENT. 4798148 3129411 OTHER PROGRAM SERVICES 4: ADULT/TEEN DAY SERVICES:EASTER SEALS ARC OFFERS DAY PROGRAMMING FOR ADULTS AND TEENS AFTER SCHOOL AND DURING BREAKS, THOSE TRANSITIONING FROM HIGH SCHOOL TO WORK, THOSE NEEDING A SAFE AND CARING ENVIRONMENT IN WHICH TO SPEND THEIR DAY. MANY OPTIONS ARE AVAILABLE IN HOW ADULTS WITH DEVELOPMENTAL DISABILITIES CAN SPEND THEIR DAY. THERE ARE ALL DAY FACILITY PROGRAMS OR THE OPTION TO SPEND PARTIAL DAYS IN THE COMMUNITY VOLUNTEERING, OBTAINING VOLUNTEER WORK EXPERIENCE OR PARTICIPATING IN SOCIAL COMMUNITY OUTINGS. OTHER PROGRAM SERVICES 5: HUD RESIDENTIAL HOME FUND CARE- GUIDANCE AND SUPERVISION IN A SAFE "HOME" ATMOSPHERE ARE PROVIDED 24 HOURS A DAY BY TRAINED, COMPETENT, NURTURING STAFF. EACH GROUP HOME IS DESIGNED TO ACCOMMODATE PERSONS WITH SIMILAR DISABILITIES. STAFF CREATE INDIVIDUAL PLANS WITH EACH RESIDENT INCLUDING LIFE GOALS IN THE AREAS OF COMMUNICATION, SELF-CARE, SOCIAL INTEGRATION, AND HOME LIVING TO INCREASE THEIR SKILLS WITH AN EXPECTATION OF POSITIVE RESULTS. 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IF SOCIAL SECURITY DETERMINES THAT A CLIENT CAN NOT HANDLE THEIR OWN FUNDS, THEY CAN SELECT EASTERSEALS ARC AS THEIR REPRESENTATIVE PAYEE. THIS IS A SERVICE THAT IS PROVIDED FREE OF CHARGE. SOCIAL SECURITY REQUIRES THAT THE FUNDS ARE MAINTAINED IN AN ACCOUNT THAT IS SEPARATE FROM THE ORGANIZATION'S OPERATING ACCOUNTS. A COLLECTIVE ACCOUNT, WITH SUB-ACCOUNTS, IS MAINTAINED TO SEGREGATE THE CLIENTT'S FUNDS FROM THE AGENCY FUNDS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENTS HAVE BEEN ESTABLISHED TO MEET THE POTENTIAL CURRENT AND FUTURE NEEDS OF THE ARC OF NORTHEAST INDIANA, AND TO SUPPORT THE RECREATION, BALLROOM AND ADOPT-A-FAMILY PROGRAMS. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A PUBLICLY SUPPORTED ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF INDIANA. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD 162,939 SPECIAL EVENTS 72,351 BAD DEBT EXPENSE -4,782 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 162,939 SPECIAL EVENTS 72,351 OTHER 58,861 SCHEDULE D, PAGE 4, PART XII, LINE 4B BAD DEBT EXPENSE 4,782 X X X X true ALLISON BALLARD 1134 LEXINGTON AVE FORT WAYNE IN 46807 GRANT WRIT false 37363 -37363 37363 -37363 IN CULINARY QUEENS 184011 184011 29206 BALLROOM DANCE 106423 106423 24345 12201 1 35035 35035 6599 325469 325469 24345 48006 72351 -72351 X X X X X false false false false false false false false false DONNA ELBRECHT PRESIDENT/CEO 368964 9900 26708 405572 THOMAS SUMMERVILLE COO 251368 3787 9033 264188 PATRIC DIDIER FAMILY MEMBER DANCE INSTRUCTION false FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES 4: ADULT/TEEN DAY SERVICES:EASTER SEALS ARC OFFERS DAY PROGRAMMING FOR ADULTS AND TEENS AFTER SCHOOL AND DURING BREAKS, THOSE TRANSITIONING FROM HIGH SCHOOL TO WORK, THOSE NEEDING A SAFE AND CARING ENVIRONMENT IN WHICH TO SPEND THEIR DAY. MANY OPTIONS ARE AVAILABLE IN HOW ADULTS WITH DEVELOPMENTAL DISABILITIES CAN SPEND THEIR DAY. THERE ARE ALL DAY FACILITY PROGRAMS OR THE OPTION TO SPEND PARTIAL DAYS IN THE COMMUNITY VOLUNTEERING, OBTAINING VOLUNTEER WORK EXPERIENCE OR PARTICIPATING IN SOCIAL COMMUNITY OUTINGS. OTHER PROGRAM SERVICES 5: HUD RESIDENTIAL HOME FUND CARE- GUIDANCE AND SUPERVISION IN A SAFE "HOME" ATMOSPHERE ARE PROVIDED 24 HOURS A DAY BY TRAINED, COMPETENT, NURTURING STAFF. EACH GROUP HOME IS DESIGNED TO ACCOMMODATE PERSONS WITH SIMILAR DISABILITIES. STAFF CREATE INDIVIDUAL PLANS WITH EACH RESIDENT INCLUDING LIFE GOALS IN THE AREAS OF COMMUNICATION, SELF-CARE, SOCIAL INTEGRATION, AND HOME LIVING TO INCREASE THEIR SKILLS WITH AN EXPECTATION OF POSITIVE RESULTS. TRAINING AND SUPPORT ARE PROVIDED TO ASSIST EACH PERSON IN REACHING GOALS. FORM 990, PAGE 6, PART VI, LINE 2 JACKSON MAGDY LAUREN DENTON PROFESSIONAL FORM 990, PAGE 6, PART VI, LINE 11B THE 990 AND THE AUDITED FINANCIAL STATEMENTS ARE RELEASED TO THE FINANCE AND OUTCOMES COMMITTEE. THE ORGANIZATION'S TREASURER REVIEWS WITH THE FINANCE AND OUTCOMES COMMITTEE THEN PRESENTS AT THE BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS IN THE EMPLOYEE HANDBOOK AND SIGNED BY EMPLOYEES WHEN THE HANDBOOK IS UPDATED. BOARD MEMBERS SIGN AN AGREEMENT ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE PRESIDENT OF THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WHICH ALSO CONDUCTS PERIODIC EVALUATIONS FOR MERIT INCREASES TAKING INTO CONSIDERATION COMPARABLE MARKET RATES. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF THE CFO, COO, CAO, CHRO, CHIEF GOVERNMENT RELATIONS OFFICER AND CHIEF MARKETING OFFICER IS DETERMINED AND PERIODICALLY EVALUATED BY THE PRESIDENT WHO ALSO CONSIDERS COMPARABLE MARKET RATES. THE COMPENSATION IS ALSO APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. ALL OTHER OFFICERS ARE VOLUNTEERS AND DO NOT RECEIVE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 18 THE ORGANIZATION'S IRS FORM 990 FOR THE PRIOR THREE YEARS IS AVAILABLE AT WWW.GUIDESTAR.ORG FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. CARDINAL SERVICES INC OF INDIANA 504 N BAY DR WARSAW IN 46580 356005615 NONPROFIT IN 501C3 10 EASTERSEAL NORTHERN INDIANA false EASTERSEALS NORTHERN INDIANA INC I 4919 COLDWATER RD FORT WAYNE IN 46825 871346122 NONPROFIT IN 501C3 NA false false false false false false false false false false false false false false false false true true false false