2024-07-16T13:28:30-04:00 2023-12-31 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2023-01-01 351776176 STEUBEN COUNTY LITERACY COALITION STEU 2606651414 1208 S WAYNE STREET ANGOLA IN 46703 LON KEYES PRESIDENT 2606651414 2024-06-29 true LON KEYES 999009999 false MELISSA J WOLF CPA P01224592 2604222551 2024-06-29 2023 2023-04-26 12:10:37Z LON KEYES 1208 S WAYNE STREET ANGOLA IN 46703 780829 false X WWW.STEUBENLITERACY.ORG X 1989 IN TO FOSTER LIFELONG LEARNING AND IMPROVED LITERACY SKILLS THROUGH ACCESSIBLE EDUCATIONAL OPPORTUNITIES AND INFORMATION FOR CHILDREN AND ADULTS IN STEUBEN COUNTY. 10 10 67 15 0 763363 774761 0 -28185 6068 0 735178 780829 0 0 539681 555941 0 5671 224035 217860 763716 773801 -28538 7028 452770 461337 16287 17826 436483 443511 TO FOSTER LIFELONG LEARNING AND IMPROVED LITERACY SKILLS THROUGH ACCESSIBLE EDUCATIONAL OPPORTUNITIES AND INFORMATION FOR CHILDREN AND ADULTS IN STEUBEN COUNTY. false false 716497 B.A.S.E. CAMP: OFFER AFTER-SCHOOL HOMEWORK HELP, TUTORING AND INSTRUCTION, ENRICHMENT OPPORTUNITIES, COMMUNITY ACTIVITIES, AND CHARACTER DEVELOPMENT CURRICULUM TO 300 STUDENTS AT ANGOLA MIDDLE SCHOOL, CARLIN PARK ELEMENTARY SCHOOL, HENDRY PARK ELEMENTARY SCHOOL, HAMILTON ELEMENTARY SCHOOL, FREMONT MIDDLE SCHOOL, FREMONT ELEMENTARY SCHOOL, AND PRAIRIE HEIGHTS ELEMENTARY SCHOOL. SUMMER SCHOOL AND SUMMER CAMPS: OFFER PROGRAMMING TO STEUBEN COUNTY YOUTH THROUGH SUMMER SCHOOL PROGRAMMING AND ACADEMIC CAMPS IN SCIENCE AND THE ARTS. 716497 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 25 0 true 67 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false IN X AMBER FARNHAM 2606651414 1208 S WAYNE STREET ANGOLA IN 46703 BREANN FINK EXECUTIVE DI 36.00 0.00 X 92337 0 2626 PATTY CHAMPION TREASURER 1.00 0.00 X X 0 0 0 DEBORAH GRANDIN DIRECTOR 1.00 X 0 0 0 MIKE HESS VICE PRESIDE 1.00 0.00 X X 0 0 0 LON KEYES PRESIDENT 1.00 0.00 X X 0 0 0 KIRK KLEIN DIRECTOR 1.00 0.00 X 0 0 0 JEREMY MUSSER DIRECTOR 1.00 X 0 0 0 ALECIA PFEFFERKORN DIRECTOR 1.00 X 0 0 0 AE RIN SCHUELER SECRETARY 1.00 0.00 X X 0 0 0 ERIN SEEMAN DIRECTOR 1.00 X 0 0 0 DOLORES TICHENOR DIRECTOR 1.00 0.00 X 0 0 0 92337 2626 false false false 12896 743963 17902 1275 774761 6068 6068 780829 6068 94963 87366 2321 5276 407421 373915 33506 13476 10831 2645 40081 36335 3351 395 1107 1107 7715 7715 47772 47683 89 1827 1802 25 4489 4206 283 6587 6354 233 382 280 102 5040 4209 831 6247 5367 880 PROGRAM SUPPLIES 46320 45889 431 STUDENT TRANSPORTATION 34705 34705 FOOD & SNACKS 20571 20571 DUES AND SUBSCRIPTIONS 16739 14921 1818 18359 14348 4011 773801 716497 51633 5671 X 213151 248101 64339 26504 135000 125000 22713 47930 14534 8318 8123 6216 9444 7586 452770 461337 6811 10050 9476 7776 16287 17826 X 435605 442633 878 878 436483 443511 452770 461337 7028 X true X false true false X 610048 482625 620425 763363 774761 3251222 610048 482625 620425 763363 774761 3251222 3251222 31 28 21 31 6068 6179 3257401 500 0.99810 0.99860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14534 8318 6216 6216 FINANCE LEASE LIABILITIES 7776 7776 X SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD THAT PROVIDES GUIDANCE 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 UNRELATED BUSINESS TAXABLE INCOME. 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, 2023 AND 2022. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2020. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS HAS DELEGATED THE REVIEW OF THE FORM 990 TO THE AUDIT COMMITTEE. THE PRESIDENT IS THE HEAD OF THE AUDIT COMMITTEE AND ALL MEMBERS ARE PROVIDED FULL COPIES OF THE FORM 990 TO REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS AND STAFF COMPLETE A FORM ANNUALLY. CONFLICTS, IF ANY, ARE NOTED AT A BOARD MEETING PRIOR TO VOTES. FORM 990, PAGE 6, PART VI, LINE 15A THIS POLICY FOR DETERMINING COMPENSATION OF STEUBEN COUNTY LITERACY COALITION (SCLC) APPLIES TO THE COMPENSATION OF ALL SCLC STAFF MEMBERS, INCLUDING THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE (I.E. A PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION OR OPERATIONS OF THE ORGANIZATION). THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 15B THIS POLICY FOR DETERMINING COMPENSATION OF STEUBEN COUNTY LITERACY COALITION (SCLC) APPLIES TO THE COMPENSATION OF ALL SCLC STAFF MEMBERS, INCLUDING THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE (I.E. A PERSON WHO HAS ULTIMATE RESPONSIBILITY FOR IMPLEMENTING THE DECISIONS OF THE ORGANIZATION'S GOVERNING BODY OR FOR SUPERVISING THE MANAGEMENT, ADMINISTRATION OR OPERATIONS OF THE ORGANIZATION). THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE OF SCLC, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 DISCLOSURES ARE AVAILABLE UPON REQUEST.