2025-02-13T13:29:40-08:00 2024-06-30 454220136 Cindy Fulton CPA LLC 3270 Ivanhoe Ave St Louis MO 63139 990 2023-07-01 203661442 Delta Center Personal Attendant Services DELT 6369268761 3837 McClay Road Saint Peters MO 63376 Jim Ruedin Executive Director 6369268761 2024-11-14 true true Cindy Fulton P01066528 3146442700 2025-01-30 X 2023 2025-03-06 01:10:19Z Jim Ruedin 3837 McClay Suite T St Peters MO 63376 4382516 false X www.dcil.org X 2005 MO Delta Center supports people with disabilities to remain independent in the community. 13 13 8 13 27800 0 873 540 3424986 3800166 92699 154240 37869 54732 3556427 4009678 577166 499142 0 478466 547330 0 17347 2899229 3229120 3954861 4275592 -398434 -265914 4446567 4071448 940113 792436 3506454 3279012 Delta Center supports people with disabilities to remain independent in the community. false false 4166538 25810 3800166 Delta Center Personal Attendant Services is a non-profit organization which provides Consumer Directed Services (CDS) through the Missouri Department of Health and Senior Services. This program, funded by Medicaid (MO HealthNet),is an option for people determined eligible for in-home personal attendant services but wish to hire their own attendants and direct their own care. This CDS program affords people with disabilities a degree of control which is empowering. The impact of this program is to assist people in remaining independent in their homes and avoid institutions. . As a related organization to Delta Center for Independent Living, helping people live as independently as possible in the community and retain control of their lives is at the core of what we do. All consumers receiving personal attendant services may avail themselves of the services offered by Delta Center for Independent Living which provides additional levels of support in the community. In fiscal year ended June 30, 2024, Delta Center Personal Attendant Services assisted 225 people across five counties. 4166538 true false false true false false false false false false true false false true true true false true false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 16 0 8 true true true false false false false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false X X Jim Ruedin 6369268761 3837 McClay Road Suite T St Peters MO 63376 X Austin Bender President 0.25 X X 0 0 0 David Miles Vice-president 0.25 X X 0 0 0 Donna Diehl Secretary 0.25 X X 0 0 0 Josh Salley Treasurer 0.25 X X 0 0 0 Mitch Berry Director 0.25 X 0 0 0 April May Director 0.25 X 0 0 0 Jim Wallis Director 0.25 X 0 0 0 Lydia Mitchell Director 0.25 X 0 0 0 Mike Bender Director 0.25 X 0 0 0 Courtney Labonte Director 0.25 X 0 0 0 Chris Howrey Director 0.25 X 0 0 0 John Glenn part-year Director 0.25 X 0 0 0 Roy Zirges Director 0.25 X 0 0 0 Jim Ruedin Executive director 10.00 X 116496 0 17989 116496 0 17989 1 false false false 0 540 540 Personal attendant services 621610 3760830 0 0 Rent - related organ.-see Sch. R 531120 39336 0 0 3800166 53232 0 53232 110651 82851 27800 27800 27800 390995 289987 101008 101008 0 0 101008 Elec.visit verification rev. 900099 26932 26932 0 0 26932 4009678 3827098 27800 154240 473332 473332 25810 25810 39715 18616 8688 12411 389643 364728 24915 0 26701 25091 1536 74 60762 55506 4040 1216 30509 27363 2203 943 16085 0 16085 0 20185 0 20185 0 7244 7244 0 0 15336 13777 1092 467 37395 33540 2699 1156 20518 13507 6549 462 8167 8167 0 0 946 461 469 16 10669 9568 772 329 7532 5311 2038 183 CDS wages/payroll taxes 3013838 3013838 0 0 Dues and subscriptions 2426 2176 175 75 Other 1142 866 261 15 Rental exp.-related organ.(See Sch. O) 64637 64637 0 0 3000 3000 0 0 4275592 4166538 91707 17347 40225 48439 31741 14824 410428 486779 48391 39581 1555851 651846 878140 904005 2284186 2001730 753456 576090 4446567 4071448 227498 269233 697566 508154 15049 15049 940113 792436 X 3505142 3277700 1312 1312 3506454 3279012 4446567 4071448 -265914 38472 X X false true X true false X 0 0 581 70 0 873 540 2064 3520697 3196548 2990593 3424986 3800166 16932990 0 0 3521278 3196618 2990593 3425859 3800706 16935054 0 0 0 0 0 0 0 0 0 0 0 0 0 16935054 71236 79910 80643 83749 88470 404008 0 0 0 0 0 0 71236 79910 80643 83749 88470 404008 17339062 0.97670 0.97760 0.02330 0.02230 X false false false false false false true 1138 false false 1138 Pt II-B Line 1 Paid consultant to lobby Missouri legislators about the hourly rate for consumer directed services based on the statutory requirements of the program, increases in the minimum wage, and failure of the state to increase reimbursement accordingly. 0 65349 65349 1439195 600539 838656 51307 51307 0 904005 Due from Delta Center for Independent Living 576090 576090 Tenant rent deposits 15049 15049 X Pt X, Line 2 Delta Center is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except on net income derived from unrelated business activities as defined by the Internal Revenue Code. Therefore, there are no provisions for income taxes reflected in these financial statements. Management does not believe there are any uncertain tax positions as of June 30, 2024 and 2023. true Delta Center for Indep Living 3837 McClay Road Saint Peters MO 63376 431752410 501 c(3) 473332 Program assistance 1 Health care supplies 11 9166 9166 FMV Personal care products Other services 23 16522 16522 FMV Other goods/services for consumers Pt III, col (b) Grant funds in Part III are provided to individuals who are clients. They consist only of payments to third parties to pay for client needs such as personal care products, utility payments, and other direct services. The Independent Living Specialists (case managers) monitor each disbursement to make sure the goods are received by the clients or the service is provided. Pt VI, Line 2 Board member Michael Bender and the president, Austin Bender, have a family relationship. Pt VI, Line 11b The draft of the Form 990 was emailed to all board and finance committee members for their questions, comments, and changes. Any changes were forwarded to the 990 preparer and the 990 revised. It was then provided for review again before filing with the IRS. Pt VI, Line 12c The policy calls for board members and the executive director to review, discuss, and sign their individual conflict of interest statement annually. The executive director maintains the signed documents. In the event of a potential conflict of interest of a board member or the executive director, the individual involved would recuse him/herself from the discussion. The other board members would then discuss the potential conflict and, if warranted, determine a course of action. Pt VI, Line 19 Delta Centers governing documents, conflict of interest policy, and financial statements are available to the public upon request. Pt VII, Col (F) and Col D - The W-2 amount in Part VII, Column D represents the calendar year 2023 salary of the executive director paid by the organization and shared with the related organization noted in Schedule R, Part II. The amount in Column F represents the health insurance and retirement paid by the organization. The executive directors personnel costs allocated to this organization for the fiscal year are reported in Pt. IX, line 5, and are based on an estimate of time spent on this organizations activities. Other As in prior years, there is a minimal amount of expense allocated to fundraising since the main funding source is a renewing contract with MO HealthNet. Other Pt. IX, lines 5,7,8,9, and 10 - columns B and C: As noted in Part V, Line 1(O) of Schedule R, the organization shares employees with Delta Center for Independent Living (Delta Center CIL), a 501(c)(3) organization noted in Pt. II of Schedule R. All staff are paid by Delta Center Personal Attendant Services (Delta Center PAS) and salaries/wages and taxes are reported to the various government agencies under its federal ID number. Delta Center CIL reimburses Delta Center PAS for its share of employee costs based on a time allocation. Pt XII, Line 2c The finance committee, which meets on a regular basis, is responsible for selecting the auditing firm, overseeing the audit process, reviewing the audited statements when they are completed, and recommending their approval to the board of directors. Other Pt.I, line 5 and Pt. V, question 2a - The total number of W-2s issued by Delta Center PAS for staff was 25. As noted in Schedule R, all salaries and wages of employees shared with with Delta Center CIL are paid by Delta Center PAS. The number 8 in these boxes represents the estimated FTEs of staff time spent on Delta Center PAS activities. The other 17 FTEs are reported in these boxes on the 990 of Delta Center CIL. Other Line 6b and Pt. IX, line 24d - The related tax-exempt organization (see Sch. R) paid $39,336 rent to Delta Center PAS. Per 990 instructions, this rent, for 990 purposes only, should be reported in Pt. VIII, line 2 with the related portion of rental expenses reported in Pt. IX, col. B of $64,637 (see line 24d). The related organizations rental expenses were allocated in the same proportion as its staff use of space to the total. The rental income and expenses of the related organizations building use are reported on Form 990-T along with rent and expenses from unrelated entities. Other The number of employees listed on Pt.V, line 2a, as noted in another comment in Schedule O, represents the portion of Delta Centers staff full-time equivalents allocated to Delta Center PAS (PAS)based on time allocations. All the W-2s of the shared staff are filed using PAS Federal ID number. PAS also acts as a payroll fiscal agent for its CDS clients. It files quarterly 941s and related W-2s for clients attendants wages and taxes using PAS Federal ID number 20-3661442. For 2023, PAS filed 241 W-2s for clients attendants in the CDS program. Since the attendants who work for the CDS clients are not involved in any of Delta Centers activities, their W-2s are not included in the number on Pt. V, line 2a. Pt VI, Line 15a In April 2023 Delta Center purchased compensation reviews for all positions. Salaries for all staff, with the exception of the Executive Director, were asjusted so that the combination of salary and benefits was at least at the 75th percentile of similarly-sized non-profits in the area. Pt VI, Line 15b The compensation review for the Executive Director is provided by the Boards executive committee which reviews performance yearly and determines how to adjust the compensation for that position. Delta Center for Independent Living 3837 McClay Road Suite T St Peters MO 63376 431752410 Promote greater independence for people with disabilities MO 501(c)(3) 7 NA false false true false true false false false false false false false false false true true true true false false