2025-09-29T15:03:00-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2024-01-01 341218722 BITTERSWEET INC BITT 4198756986 12660 ARCHBOLD-WHITEHOUSE ROAD WHITEHOUSE OH 43571 MEGAN THOMPSON EXECUTIVE DIRECTOR 4198756986 2025-09-19 1 1 DIANN STRETTEN P01983935 4197942000 2025-09-15 2024 2025-03-06 01:10:19Z BITTERSWEET FARMS MEGAN THOMPSON 12660 ARCHBOLD-WHITEHOUSE ROAD WHITEHOUSE OH 43571 9099015 0 X WWW.BITTERSWEETFARMS.ORG X 1977 OH EMPOWERING INDIVIDUALS WITH AUTISM THROUGH MEANINGFUL WORK, COMMUNITY, COMPASSIONATE CARE. 13 13 332 86 0 0 1162421 416099 6458980 8485984 35879 133979 276853 62953 7934133 9099015 8112 10402 0 0 6038863 6728752 0 0 45639 1707556 1896331 7754531 8635485 179602 463530 8120001 8611503 706563 714207 7413438 7897296 X THE CALLING OF BITTERSWEET, INC. IS TO PROVIDE SUPPORT AND ACTIVE TREATMENT PROGRAMS TO INDIVIDUALS WITH AUTISM. ENCOMPASSING AN ARRAY OF ENVIRONMENTS AND SERVICES ACROSS THREE DIFFERENT SETTINGS, THE PROGRAMS ARE DESIGNED TO INCREASE AUTONOMY AND SELF-RELIANCE, ENABLE CHOICES, MAXIMIZE DIGNITY, AND ENCOURAGE COMMUNITY INTERACTIONS. BITTERSWEET, INC. FURTHER STRIVES TO POSITIVELY AFFECT THE LIVES OF THOSE WITH AUTISM THROUGH HABILITATION AND VOCATIONAL ACTIVITIES IN A FARM ENVIRONMENT AND BY PROVIDING CONSULTATION AND TRAINING TO FAMILIES AND PROFESSIONALS. 0 0 3378284 0 3929547 ICF/IID - LICENSED MEDICAID INTERMEDIATE CARE FACILITY FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES WHICH IS CERTIFIED TO COMPLY WITH FEDERAL STANDARDS IN THE AREAS OF MANAGEMENT, CLIENT PROTECTIONS, FACILITY STAFFING, ACHIEVE TREATMENT SERVICES, CLIENT BEHAVIOR AND FACILITY PRACTICES, HEALTHCARE SERVICES, PHYSICAL ENVIRONMENT AND DIETETIC SERVICES. 1959264 10402 2278973 DAY HAB SERVICES - INCLUDE ADULT DAY SUPPORT, VOCATIONAL HABILITATION, NON-MEDICAL TRANSPORTATION AND AN ADOLESCENT TRANSITIONAL SCHOOL PROGRAM. 1957966 0 2277464 COMMUNITY LIVING - PROVIDES COMMUNITY LIVING SERVICES TO BOTH ADULTS AND ADOLESCENTS. ASSISTS INDIVIDUALS TO LIVE AS INDEPENDENTLY AS POSSIBLE. 7295514 1 1 0 0 0 0 0 0 1 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 16 0 1 332 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 OH X LISA JACOB 4198756986 12660 ARCHBOLD-WHITEHOUSE ROAD WHITEHOUSE OH 43571 BECKY CARR DIRECTOR 0.50 0.00 X 0 0 0 ROBIN DUDLEY DIRECTOR 0.50 0.00 X 0 0 0 STEPHEN LIVERANI DIRECTOR 0.50 0.00 X 0 0 0 JOHN PIERCE DIRECTOR 0.50 0.00 X 0 0 0 JULIE ROMANOFF DIRECTOR 0.50 0.00 X 0 0 0 NATASHA SHABAZZ DIRECTOR 0.50 0.00 X 0 0 0 JENNIFER SPONSLER DIRECTOR 0.50 0.25 X 0 0 0 MEGAN THOMPSON DIRECTOR 0.50 0.00 X 0 0 0 TYBO WILHELMS DIRECTOR 0.50 0.00 X 0 0 0 CHARLES SEDDON PRESIDENT 1.00 1.00 X X 0 0 0 JAN TOCZYNSKI SECRETARY 0.50 0.25 X X 0 0 0 RYAN HOUSEHOLDER TREASURER 1.00 0.00 X X 0 0 0 MATT ANDERSON VICE PRESIDENT 1.00 0.25 X X 0 0 0 NATASHA BAILEY EXECUTIVE DIRECTOR (MARCH - JULY) 30.00 10.00 X 51273 0 6490 MEGAN THOMPSON EXECUTIVE DIRECTOR (AUGUST, ONWARD) 30.00 10.00 X 51186 0 4836 LISA LULFS INTERIM EXECUTIVE DIRECTOR 30.00 10.00 X 122307 0 4111 224766 0 15437 1 0 0 0 0 165570 250529 134405 416099 RESIDENT SERVICE FEES 623990 4391055 4391055 MEDICAID PAYMENTS 623990 3860290 3860290 OTHER OPERATING REVENU 623990 226826 226826 CSA MEMBERSHIP FEES 623990 7813 7813 8485984 132979 132979 1000 0 1000 1000 1000 WORKERS' COMPENSATION 900099 11802 11802 51151 51151 62953 9099015 8485984 0 196932 X 10402 10402 240203 141719 52845 45639 5520928 4736654 784274 18284 15960 2324 518081 454786 63295 431256 354531 76725 9697 9697 108926 108926 38633 38506 127 22266 18211 4055 45773 35791 9982 216822 177339 39483 320254 288411 31843 4663 3813 850 112100 92207 19893 292394 225756 66638 134927 122568 12359 PROGRAM SUPPLIES AND SE 205562 205562 MEDICAID FRANCHISE FEE 181697 181697 DIETARY COSTS 141167 141167 MEDICAL SUPPLIES AND EQ 31800 31800 29650 18634 11016 8635485 7295514 1294332 45639 3333488 3408723 19634 26440 477514 715696 118182 119178 8522099 6654819 1694416 1867280 14784 2175056 2195386 286927 278800 8120001 8611503 409685 432771 6806 78258 91044 211814 190392 706563 714207 X 7151048 7677266 262390 220030 7413438 7897296 8120001 8611503 X 463530 20328 X 0 1 X 0 0 X 1134540 1562259 832999 1162421 416099 5108318 5684558 5608248 5989363 6443414 8485984 32211567 6819098 7170507 6822362 7605835 8902083 37319885 0 0 0 37319885 117 3216 7 42724 132979 179043 117 3216 7 42724 132979 179043 821004 212449 314574 285574 62955 1696556 7640219 7386172 7136943 7934133 9098017 39195484 0.95210 0.93700 0.00460 0.00120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FARM MANAGEMENT AND MISCELLANEOUS INCOME - 2021 AMOUNT: $ 212,449. 2022 AMOUNT: $ 314,574. 2023 AMOUNT: $ 285,574. 2024 AMOUNT: $ 51,153. WORKERS COMPENSATION REBATE - 2020 AMOUNT: $ 821,004. 2024 AMOUNT: $ 11,802. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 358497 200 58265 13598 1967 401397 319762 53657 13256 1666 358497 400341 -65943 12962 1674 319762 360958 52804 11862 1559 400341 325319 26 48370 11287 1470 360958 1.00000 0.00000 0.00000 1 0 159482 159482 5765060 4836337 928723 303963 198882 105081 2221912 1619600 602312 71682 71682 1867280 INTEREST IN FOUNDATION 2195386 F 2195386 OPERATING RIGHT-OF-USE LIABILITY 190392 190392 X PART IV, LINE 2B: THE ORGANIZATION MAINTAINS SAVINGS AND CHECKING ACCOUNTS FOR CUSTODY OF RESIDENT'S PERSONAL FUNDS DEPOSITS. THESE BALANCES ARE SHOWN AS RESIDENT FUNDS ON THE BALANCE SHEET WITH A CORRESPONDING LIABILITY. PART V, LINE 4: THE BITTERSWEET AUTISM FOUNDATION ENDOWMENT FUND, HELD AT THE GREATER TOLEDO COMMUNITY FOUNDATION, PROVIDES LONG-TERM SUPPORT FOR THE MISSION AND PROGRAMS OF THE BITTERSWEET AUTISM FOUNDATION AND BITTERSWEET, INC. THE BITTERSWEET AT BETTY'S FARM FUND, MANAGED BY THE LIMA COMMUNITY FOUNDATION, IS DEDICATED TO SUPPORTING THE SERVICES AND OPERATIONS OF BITTERSWEET, INC. AT ITS LIMA-AREA LOCATION. PART X, LINE 2: BITTERSWEET, INC. IS A NONPROFIT ENTITY AS DESCRIBED IN SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501 (A) OF THE IRC. MANAGEMENT OF THE ORGANIZATION IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF THE ORGANIZATION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS, AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE PRIOR THREE FISCAL YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 0 SCHOLARSHIPS 6 10402 FORM 990 SCHEDULE I, PART I, LINE 2 SCHOLARSHIPS ARE BASED ON AVAILABILITY AND ARE AWARDED ON A FIRST-COME, FIRST-SERVED BASIS. ANY PARTICIPANT WHO IS A PRIVATE-PAY FAMILY COMPLETES AN APPLICATION, AND THEIR TUITION IS PAID THROUGH SCHOLARSHIP FUNDS. THE PROCESS OF APPLYING THE SCHOLARSHIP TO TUITION IS MANAGED BY THE FINANCE DIRECTOR AND THE HEAD OF THE PROGRAM IN WHICH THE SCHOLARSHIP IS BEING APPLIED. THE SCHOLARSHIP IS APPLIED DIRECTLY TO TUITION, AND NO CASH IS DISTRIBUTED TO THE RECIPIENT. X 2 123600 BILL OF SALE 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A ALL MEMBERS OF THE GOVERNING BODY (BOARD OF TRUSTEES) HAD EQUAL VOTING RIGHTS ON ALL MATTERS THAT CAME BEFORE THE BOARD, UNLESS A CONFLICT OF INTEREST REQUIRED A MEMBER TO ABSTAIN. THE ORGANIZATION'S EXECUTIVE COMMITTEE, COMPOSED OF THE ELECTED OFFICERS OF THE BOARD (PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER), IS AUTHORIZED TO ACT ON BEHALF OF THE FULL BOARD IN MATTERS OF ROUTINE BUSINESS OR IN EMERGENCIES WHEN TIMELY ACTION IS REQUIRED. ALL MEMBERS OF THE EXECUTIVE COMMITTEE ARE ALSO MEMBERS OF THE BOARD OF TRUSTEES. THE EXECUTIVE COMMITTEE DOES NOT INCLUDE ANY INDIVIDUALS WHO ARE NOT MEMBERS OF THE GOVERNING BODY. ANY ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE FULL BOARD AT THE NEXT SCHEDULED MEETING. FORM 990, PART VI, SECTION A, LINE 6 BITTERSWEET, INC. IS A NONPROFIT CORPORATION WITH MEMBERS, AS DEFINED IN ITS BYLAWS. INDIVIDUALS CAN BECOME MEMBERS BY APPLYING AND PAYING ANNUAL DUES. MEMBERS IN GOOD STANDING HAVE THE RIGHT TO VOTE ON CERTAIN MATTERS, INCLUDING ELECTING THE BOARD OF TRUSTEES. THE BOARD IS NOT MADE UP SOLELY OF MEMBERS, SO MEMBERS DO HAVE A ROLE IN CHOOSING THE ORGANIZATION'S LEADERSHIP. MEMBERS DO NOT VOTE ON OTHER MAJOR DECISIONS, AND THEY DO NOT RECEIVE ANY SHARE OF THE ORGANIZATION'S INCOME OR ASSETS, INCLUDING IN THE EVENT OF DISSOLUTION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS ONE CLASS OF MEMBERS WHO APPLY AND ARE ACCEPTED, AND WHO PAY ANNUAL DUES AS SET BY THE BOARD OF TRUSTEES. MEMBERS IN GOOD STANDING HAVE THE RIGHT TO VOTE ON CERTAIN MATTERS, INCLUDING THE ELECTION OF THE BOARD OF TRUSTEES. MEMBERS DO NOT VOTE ON OTHER SIGNIFICANT DECISIONS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE BYLAWS REQUIRE APPROVAL BY A MAJORITY VOTE OF THE MEMBERS IN GOOD STANDING, EITHER IN PERSON OR BY PROXY, AT A MEETING WHERE A QUORUM IS PRESENT. OTHER SIGNIFICANT DECISIONS OF THE GOVERNING BODY ARE NOT SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE DRAFT FORM 990 IS FINALIZED, IT IS SHARED WITH ALL MEMBERS OF THE BOARD OF TRUSTEES FOR REVIEW. TRUSTEES ARE GIVEN A REASONABLE PERIOD TO EXAMINE THE DOCUMENT AND RAISE ANY QUESTIONS OR CONCERNS. AFTER ALL FEEDBACK HAS BEEN ADDRESSED AND THE REVIEW PROCESS IS COMPLETE, THE FORM 990 IS SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL DISCLOSURE FORM IS REQUIRED, AND CONFLICTS ARE DOCUMENTED AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE BITTERSWEET INC. BOARD HAS USED BOTH AN INDEPENDENT OUTSIDE HR CONSULTANT AND AN ACCOUNTING AND AUDITING FIRM TO ANALYZE MARKET SURVEY COMPENSATION DATA PAID TO THE EXECUTIVE DIRECTOR. EACH YEAR THE SALARY OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY THE BITTERSWEET INC. BOARD. ALL DECISIONS ARE DOCUMENTED WITHIN THE BOARD MINUTES OF BITTERSWEET INC. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BITTERSWEET, INC. PRESENTS ITS FINANCIAL STATEMENTS MONTHLY AT BOARD MEETINGS. THESE BOARD MEETINGS ARE OPEN TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONTRACTED MEDICAL AND THERAPY SERVICES: PROGRAM SERVICE EXPENSES 15,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,200. CONSULTING & MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 23,306. MANAGEMENT AND GENERAL EXPENSES 127. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,433. PART IX, LINE 24A CAPITALIZATION POLICY DISCLOSURE: BITTERSWEET, INC. HAS ADOPTED A FORMAL CAPITALIZATION POLICY IN ACCORDANCE WITH IRS REGULATIONS AND MEDICAID ICF REQUIREMENTS. THE ORGANIZATION CAPITALIZES ALL NEWLY PURCHASED ASSETS, MAINTENANCE AND REPAIRS THAT EXTEND THE USEFUL LIFE OF AN ASSET, AND MINOR EQUIPMENT PURCHASES THAT EXCEED $500 PER ITEM OR INVOICE. THIS THRESHOLD IS APPLIED CONSISTENTLY ACROSS ALL DEPARTMENTS AND ENTITIES. EXPENDITURES BELOW THE $500 THRESHOLD ARE EXPENSED IN THE PERIOD INCURRED. THIS POLICY IS DESIGNED TO ENSURE ACCURATE FINANCIAL REPORTING AND COMPLIANCE WITH APPLICABLE FEDERAL AND STATE GUIDELINES. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST OF NET ASSET OF SUPPORTING FOUNDATION 20,328. BETTYE RUTH KAY COMMUNITY HOMES INC 12660 ARCHBOLD-WHITEHOUSE ROAD WHITEHOUSE OH 43571 204393279 HOUSING FOR PERSONS WITH DISABILITIES OH 501(C)(3) LINE 7 BITTERSWEET INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0