2024-06-11T16:10:39-04:00 2023-09-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2022-10-01 350876341 LEAGUE FOR THE BLIND AND DISABLED LEAG 2604410551 5821 SOUTH ANTHONY BLVD FORT WAYNE IN 46816 ROBERT LEE TREASURER 2604410551 2024-06-05 true ROBERT LEE 999009999 false BRIAN D BOWMAN CPA P00540295 2604222551 2024-06-05 2022 2023-04-26 12:10:37Z THE LEAGUE JOHN GUINGRICH 5821 S ANTHONY BLVD FORT WAYNE IN 46816 7336916 false X WWW.THE-LEAGUE.ORG X 1950 IN THE LEAGUE'S MISSION IS TO PROVIDE AND PROMOTE OPPORTUNITIES THAT EMPOWER PEOPLE WITH DISABILITIES TO ACHIEVE THEIR POTENTIAL. THE AGENCY DOES THIS BY PROVIDING INDIVIDUALIZED SERVICES AND ADVOCATING IMPROVEMENTS IN COMMUNITY CONDITIONS. 15 15 77 60 0 1544472 1822987 792260 948167 306106 590431 -7623 0 2635215 3361585 0 0 1991728 2199066 0 138324 876486 1256592 2868214 3455658 -232999 -94073 12213601 12531781 650916 409530 11562685 12122251 X THE LEAGUE'S MISSION IS TO PROVIDE AND PROMOTE OPPORTUNITIES THAT EMPOWER PEOPLE WITH DISABILITIES TO ACHIEVE THEIR POTENTIAL. THE AGENCY DOES THIS BY PROVIDING INDIVIDUALIZED SERVICES AND ADVOCATING IMPROVEMENTS IN COMMUNITY CONDITIONS. false false 2619717 948167 INDEPENDENT LIVING CENTER - PROGRAM TO ASSIST PEOPLE WITH SEVERE DISABILITIES INCREASE THEIR INDEPENDENCE, AND FOSTER CHANGES IN SOCIETY THAT PROMOTE FULL INCLUSION OF PEOPLE WITH DISABILITIES IN ALL ASPECTS OF COMMUNITY LIFE. DURING THIS REPORTING PERIOD, 840 PEOPLE WERE SERVED. 2619717 true true false false false false false false true true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 41 0 true 77 true false false false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false IN X CORINNA WYSS 2604410551 5821 S ANTHONY BLVD FORT WAYNE IN 46816 JOHN GUINGRICH CEO 40.00 X 92662 0 13763 CASSIE BEER BOARD MEMBER 1.00 X 0 0 0 KIMBERLY BELL BOARD MEMBER 1.00 X 0 0 0 RONALD J DUCHOVIC PH D CHAIR 1.00 X X 0 0 0 FRED ECKART BOARD MEMBER 1.00 X 0 0 0 JAMES EZELL BOARD MEMBER 1.00 X 0 0 0 ANDIE HINES-LAGEMANN BOARD MEMBER 1.00 X 0 0 0 SHANNON JOHNSON BOARD MEMBER 1.00 X 0 0 0 VERLEAISH JONES VICE CHAIR 1.00 X X 0 0 0 LANA KEESLING IMMEDIATE PA 1.00 X X 0 0 0 ROBERT LEE TREASURER 1.00 X X 0 0 0 JOHN METZINGER BOARD MEMBER 1.00 X 0 0 0 DESHAWN MOORE BOARD MEMBER 1.00 X 0 0 0 NIKKI QUINTANA SECRETARY 1.00 X X 0 0 0 DARA SPEARMAN BOARD MEMBER 1.00 X 0 0 0 SHAUN TACKETT BOARD MEMBER 1.00 X 0 0 0 CLIFTON WALLACE BOARD MEMBER 1.00 X 0 0 0 92662 13763 false false false 48970 68913 798801 906303 1822987 DEAFLINK 900099 592512 592512 HOME CARE 900099 295923 295923 OTHER PROGRAMS 624310 45014 45014 BRAILLE FEES 621610 11615 11615 O & M FEES 900099 3103 3103 948167 234012 234012 4331750 3966338 8993 365412 -8993 356419 -8993 365412 68913 3361585 939174 599424 110083 86966 17613 5504 1584893 1245130 254958 84805 38053 30062 6089 1902 330297 260934 52848 16515 135740 106673 21830 7237 63993 63993 54106 54106 53473 32162 21311 85442 40979 30877 13586 18173 5880 11772 521 153875 43152 110418 305 12065 4035 7808 222 19207 12635 6572 82723 69487 8273 4963 11803 9915 1180 708 PROGRAM SUPPLIES 342927 335688 7103 136 CONTRACT INTERPRETERS 300279 300279 AUTO 30454 27074 3380 DUES AND SUBSCRIPTIONS 22754 8666 12168 1920 5318 5318 3455658 2619717 697617 138324 235 1615 2066006 958370 338469 303062 145466 350294 55324 73256 1835406 1014808 794789 820598 8344350 9516046 468962 508540 12213601 12531781 150968 168377 461295 199498 38653 41655 650916 409530 X 11562685 12122251 11562685 12122251 12213601 12531781 X -94073 621537 32102 X false true X true false X 1148585 1828972 1617198 1544472 1822987 7962214 1148585 1828972 1617198 1544472 1822987 7962214 198446 7763768 205894 194158 178368 195761 234012 1008193 50929 60563 14686 126178 9096585 3996703 0.85350 0.83410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 8459298 1154433 9613731 9770281 -1310983 8459298 8164037 1606244 9770281 7400620 763417 8164037 7112708 287912 7400620 0.88460 0.03900 0.07640 false false 105776 105776 1277044 647254 629790 452586 367554 85032 820598 X 3961118 621537 32102 653639 3307479 54106 54106 3361585 3401553 1 1 3401552 54106 54106 3455658 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE LEAGUE FOR THE BLIND AND DISABLED HAS SIGNED A MEMORANDUM OF UNDERSTANDING WITH THE NORTHEAST INDIANA DISABILITY ADVOCACY COALITION. THE LEAGUE PERFORMS BOOKKEEPING FUNCTIONS AND MAINTAINS THE FINANCIAL RECORDS FOR THE COALITION. THE LEAGUE ALSO HAS AN ARRANGEMENT WITH WORK EMPLOYMENT AWARENESS. THE CURRENT CASH BALANCE IS 2500 AND THERE WERE NO EXPENDITURES DURING THE YEAR. SCHEDULE D, PAGE 2, PART V, LINE 4 THE LEAGUE'S PURPOSE OF THE ENDOWMENT IS TO MANAGE GIFTS, BEQUESTS, AND CONTRIBUTIONS RECEIVED AND DESIGNATED FOR THE FUND AND TO HOLD AND INVEST THE ASSETS AS A RESOURCE TO ADMINISTER FUNDS TO THE LEAGUE FOR SPECIFIC DONOR RESTRICTED PURPOSES AND/OR TO PROVIDE AN ONGOING SOURCE OF FUNDING FOR MAINTENANCE AND SUPPORT OF PROJECTS AS DETERMINED BY THE BOARD OF DIRECTORS. SCHEDULE D, PAGE 3, PART X THE LEAGUE IS A TAX-EXEMPT NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE LEAGUE HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE AND IS NOT SUBJECT TO INCOME TAXES. 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 LEAGUE 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 LEAGUE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF 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 SEPTEMBER 30, 2023 AND 2022. THE LEAGUE IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTEREST IN TRUST 32,102 SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 1 SUDS IN THE CIT 41079 41079 BLUES BASH 27834 27834 68913 68913 FORM 990, PAGE 1, ITEM C THE LEAGUE FORM 990 - ORGANIZATION'S MISSION THE LEAGUE'S MISSION IS TO PROVIDE AND PROMOTE OPPORTUNITIES THAT EMPOWER PEOPLE WITH DISABILITIES TO ACHIEVE THEIR POTENTIAL. THE AGENCY DOES THIS BY PROVIDING INDIVIDUALIZED SERVICES AND ADVOCATING IMPROVEMENTS IN COMMUNITY CONDITIONS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF THE FORM 990 IS REVIEWED BY THE BUDGET AND FINANCE COMMITTEE. UPON THEIR APPROVAL, THE DRAFT IS MADE AVAILABLE FOR ALL MEMBERS OF THE BOARD OF DIRECTORS TO REVIEW. THE BOARD OF DIRECTORS APPROVES THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE COMMITTEE AND THE PRESIDENT/CEO MONITOR COMPLIANCE WITH THE POLICY. ANNUALLY EACH BOARD MEMBER IS REQUESTED TO ACKNOWLEDGE RECEIPT OF THE CONFLICT OF INTEREST POLICY AND COMPLIANCE WITH IT. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES THE COMPENSATION FOR THE PRESIDENT/CEO IN A CLOSED SESSION. THE COMPENSATION IS BASED ON AN EVALUATION OF PERFORMANCE, ACHIEVEMENT OF GOALS AND COMPARIBILITY WITH OTHER NON-PROFIT ORGANIZATION'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B THE PRESIDENT/CEO RECOMMENDS ALL OTHER COMPENSATION WITH INPUT FROM SUPERVISORS BASED ON AN EMPLOYEE PERFORMANCE APPRAISAL DONE ANNUALLY. ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS WHEN ADOPTING THE ANNUAL BUDGET EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS, FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTEREST 32,102