2024-05-28T16:59:43-07:00 2023-08-31 990 2022-09-01 350909982 EASTER SEALS SOUTHWESTERN INDIANA INCORPORATED EAST 8124791411 3701 Bellemeade Ave Evansville IN 47714 Rea Tecson CFO, VP of Administration 8124791411 2024-05-28 Rea Tecson 999009999 1 1 11 0 AAL2 X 2022 2023-04-26 12:10:37Z Rea Tecson 3701 Bellemeade Ave Evansville IN 47714 5963956 0 X http://www.easterseals.com/in-sw/ X 1948 IN The purpose of this agency is to underwrite the expense of providing rehabilitation services for children and adults. Donations and Event revenue raised though Easter Seals is used for services at Easter Seals Rehabilitation Center Inc. 24 24 0 581 0 2669500 3871100 0 0 -1915155 831005 1203202 1078135 1957547 5780240 0 0 0 0 495610 496865 0 0 577508 2053438 2827731 2549048 3324596 -591501 2455644 21002402 23458046 0 0 21002402 23458046 The purpose of Southwestern Indiana Easter Seal Society is to help underwrite the expense of providing rehabilitation services for children and adults. Donations raised though Easter Seals are used to fund services at the Easter Seals Rehabilitation Center, Inc. 0 0 2689461 0 0 The organization successfully raised funds through special events including our annual Telethon and other donations allowing a transfer of funds to Easter Seals Rehabilitation Center, Inc.(organizational purpose) to underwrite therapies for children and adults with disabilities who do not have the ability to pay for these services. 0 0 0 2689461 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Rea Tecson 8124791411 3701 Bellemeade Ave Evansville IN 47714 Kelly Schneider President;CEO 10 30 X 6655 133355 0 Rea Tecson CFO; Vice President, Administration 10 30 X 4385 87865 0 Bill Norman Board Chairman 1 2 X 0 0 0 Michele Graham Board Secretary 1 2 X 0 0 0 John Schroeder Executive Board Member 1 2 X 0 0 0 Sara Miller Executive Board Member 1 2 X 0 0 0 Chad Grunow Executive Board Member 1 2 X 0 0 0 Brant Kennedy Executive Board Member 1 2 X 0 0 0 Spencer Tanner Executive Board Member 1 2 X 0 0 0 Geoff Gentil Executive Board member 1 2 X 0 0 0 Erica Esche Executive Board Member 1 2 X 0 0 0 Abagail Catania Board Member 1 2 X 0 0 0 John Raisor Board Member 1 0 X 0 0 0 Katy Gilberg Board Member 1 2 X 0 0 0 Doug Kanet Board Member 1 2 X 0 0 0 Shelby Collins Board Member 1 2 X 0 0 0 Dana Myers Board Member 1 2 X 0 0 0 Julie Burczyk Board Member 1 2 X 0 0 0 Scott Albin Board Member 1 2 X 0 0 0 Trent Engbers Board Member 1 2 X 0 0 0 Curt Molander Board Member 1 2 X 0 0 0 Kyle Markle Board Member 1 2 X 0 0 0 Michelle Schmitt Board Member 1 2 X 0 0 0 Ann Boyd Board Member 1 2 X 0 0 0 Brian Williams Board Member 1 2 X 0 0 0 Jeffrey Wedding Board Member 1 2 X 0 0 0 11040 221220 0 0 0 0 0 0 0 0 0 0 207813 3663287 0 3871100 0 831005 831005 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1021551 0 113216 908335 0 908335 240300 70500 169800 169800 0 0 0 5780240 1000805 0 908335 0 0 0 0 0 0 0 0 11039 0 11039 0 0 0 0 0 386390 0 20363 366027 4045 0 341 3704 67743 0 5200 62543 27648 0 2260 25388 1175 0 1175 0 0 0 0 0 2288 0 2288 0 0 0 0 0 0 0 2304 0 2304 0 0 0 0 0 0 0 0 0 30216 0 596 29620 10518 0 1937 8581 0 0 0 0 42284 0 3536 38748 2145 0 45 2100 0 0 0 0 1204 0 286 918 0 0 0 0 2689461 2689461 0 0 31610 0 892 30718 6096 0 5365 731 Cost of Goods Sold 8430 0 0 8430 0 0 0 0 3324596 2689461 57627 577508 477142 373823 22116 509219 7628140 9239410 12875004 13335594 21002402 23458046 0 0 X 5428944 6004937 15573458 17453109 21002402 23458046 21002402 23458046 2455644 0 0 0 0 0 X 0 1 X 1 0 X X 1 Easter Seals Rehabilitation Center Inc 351087526 7 1 2689461 0 1 2689461 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20134832 290456 2575643 0 613545 196754 22190632 20737504 1077367 -1070000 0 434790 175249 20134832 17105913 307163 4013755 0 509508 179819 20737504 15318116 513901 1891527 0 496241 121390 17105913 11699153 3648741 529597 0 423793 135582 15318116 0.26 0.74 0 1 0 Trusts and Endowments 13335594 F 13335594 6399451 0 435495 0 183716 619211 5780240 0 0 0 5780240 1141130 322279 0 0 183716 505995 635135 0 2689461 2689461 3324596 Schedule D, Part V, Line 4 Funds listed under endowment are the balances of permanently restricted trusts, all managed by unrelated third parties. Distributions from each of the trusts have specific purposes including therapy and day care/preschool for children with disabilities. The funds are utilized for their intended purposes. Schedule D, Part XI, Line 2d Direct Expense from gaming (prize payout) $70,500 + direct benefit expense $113,216 from fund raising events. Schedule D, Part XII, Line 2d Direct Expense from gaming (prize payout) $70,500 + direct benefit expense $113,216 from fund raising events. Schedule D, Part XII, Line 4b Transfer of assets/funds to related non profit 501c3 organization Easter Seals Rehabilitation Center, Inc. 35-1087526. Fantasy of Lights 261861 0 261861 0 0 0 0 0 26645 Telethon 234252 0 234252 0 0 0 0 0 0 3 525438 0 525438 0 0 0 0 0 86571 1021551 0 1021551 0 0 0 0 0 113216 113216 908335 240300 70500 0 0 240300 70500 0 0 0 70500 169800 IN 1 0 1 0 1 0 Todd Rowe 3701 Bellemeade Ave Evansville IN 47714 0 Todd Rowe Fundraising VP also oversees gaming which consists of 2 annual raffles. X 1 169800 Schedule G, Part III, Line 17a The proceeds are required to be spent for specific expenses as required by Indiana law, however the amount is not required to be spent down in a specific time period. Utilities are an example of an allowed expense. X 3 416231 FMV as of the date of the contribution 0 0 0 0 Form 990, Part VI, Section A, Line 1a The organization has a 24 voting member board with broad authority delegated to an Executive committee including review of form 990. There is also a finance committee which is a sub committee of the executive board. Form 990, Part VI, Section B, Line 11b The Chief Financial Officer prepared and reviewed the Form 990. After the completion of the 990, the Chief Financial Officer emailed the form to the Finance committee for review. After the Finance committee reviewed, the Chief Financial Officer emailed the form to the Executive committee of the board of directors consisting of 9 of the 24 board members for review and comment as well as the President. Form 990, Part VI, Section B, Line 12c The board of directors is required to annually agree to and disclose any potential conflicts of interest. Any potential conflicts are followed up on by the President. Form 990, Part VI, Section B, Line 15 The President's salary and subsequent increases are determined independently by the board of directors. The CFO salary and increases are determined independently by the President. Annual increases are historically less than 3%. Form 990, Part VI, Section C, Line 19 "The organizations governing documents are available on the Indiana Business site https://bsd.sos.in.gov/publicbusinesssearch Our conflict of interest policy, and financial statements are available upon request. Easter Seals Rehabilitation Center Inc 3701 Bellemeade Ave Evansville IN 47714 351087526 Out Patient Rehab and Therapy IN 501 (c) 3 Schedule A Line 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 Easter Seals Rehabilitation Center Inc r 2689461 Both organizations are under the same management and covered under a single consolidated Audit with the sole purpose of Easter Seals Southwestern Indiana Inc. being to support the operations of Easter Seals Rehabilitation Center Inc. Assets are adjusted at the end of the year accordingly with a transfer of funds. All restricted trusts and restricted accounts are left on the balance sheet of Easter Seals Southwestern Indiana Inc. with remaining funds being transferred to Easter Seals Rehabilitation Center Inc. Easter Seals Southwestern Indiana Incorporated files an extension each year since we are subject to an annual audit. Filing our Form 990 after our audit is complete assurance that our return(s) are filed without a need to amend the return later. Those extensions are normally prepared by our Controller, however because of accuracy issues with our Controller, this year I prepared the extensions (CFO and VP of Admin) in a timely manner within our 990 software package. On 12/07/23, I prepared the Form 8868 - Application for Automatic Extension of Time To File an Exempt Organization Return. I missed a step in the filing process and did not hit the submit button on Form990Online website. That resulted in the the Form 8868 not being submitted before the initial return due date of January 15. The CFO and VP of Admin was made aware of her mistake on March 05, 2024 and attempted to submit the Form 8868 online but it was rejected with reason "F8868-053: Form 8868, Application for extension must be received on or before the due date of the return to which the extension is requested." Additionally, I contacted the IRS and was made aware of this process. My intentions were timely filing of the extension and I exercised ordinary business care and prudence in preparing the extension in a timely manner. A simple error, missing a step in the process resulted in the extensions not being filed. The following steps have been taken to ensure this does not happen again. 1. On November 06, 2023, the employee on the Controller position was let go for reasons being her skillset not a match to the position and we have hired a new Controller who is a much better fit with excellent critical thinking skills. 2. A process was also in placed to add redundancy to confirm the extension was filed. A task reminder was implemented annually a month and half prior to the January 15 due date. During that time, the Accounting Department was short-staffed with 40% turnover, the Controller and the Accounts Payable Accountant positions were vacant. While the CFO and VP of Admin was trying to do her job, she also reviewed and corrected prior Controller errors because of repeated mistakes. I also delegated some of the tasks to other employees to help out, utilized the help of the Internal Consultant, and contracted a previous employee who used to do the accounts payable. In addition to keeping the Accounting Department afloat, the CFO and VP of Admin was also in the process of hiring for the two positions at the same time. The Controller is in charge of the preparation of Form 990 but with that position vacant, the CFO and VP of Admin prepared it. The newly hired Controller will be trained with this process, then I will review it for next year's filing. Please forgive us for this mistake and for any possible penalty. Sincerely, Rea Tecson CFO and VP of Admin Easter Seals Southwestern Indiana Incorporated