2025-10-30T16:12:24-04:00 2025-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2024-07-01 351173674 THE ARC NOBLE COUNTY FOUNDATIONS INCORPORATED ARCN 2606362155 506 S ORANGE ST ALBION IN 46701 DEBBIE KOVETS PRESIDENT 2606362155 2025-10-20 false MELISSA J WOLF CPA P01224592 2604222551 2025-10-20 2024 2025-03-06 01:10:19Z DEBBIE KOVETS 506 S ORANGE ST ALBION IN 46701 1378389 false X ARCFOUNDATIONS.COM X 1970 IN TO SUPPORT INDIVIDUALS WITH DISABILITIES IN NORTHEAST INDIANA IN ORDER TO MAXIMIZE THEIR ABILITIES TO SUCCEED AT WORK, IN THEIR FAMILIES, AND IN THEIR LOCAL COMMUNITY AS WE PARTNER WITH EACH INDIVIDUAL, THEIR FAMILY AND THE COMMUNITY. 8 8 68 10 0 150684 472025 887030 863115 -1177 18626 24514 24623 1061051 1378389 0 0 752008 787338 0 31700 233828 361864 985836 1149202 75215 229187 624042 862193 28456 37420 595586 824773 X TO SUPPORT INDIVIDUALS WITH DISABILITIES IN NORTHEAST INDIANA IN ORDER TO MAXIMIZE THEIR ABILITIES TO SUCCEED AT WORK, IN THEIR FAMILIES, AND IN THEIR LOCAL COMMUNITY AS WE PARTNER WITH EACH INDIVIDUAL, THEIR FAMILY AND THE COMMUNITY. false false 823741 881560 JOB TRAINING AND REHABILITATION TO PERSONS WITH DISABILITIES. 823741 true true false false false false false false false false 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 1 0 true 68 true false false false false false false false false false false false false false false X 8 8 true false false false true false false true true false false true true true true true true true false false IN X SARA J RAWLES 2606362155 506 S ORANGE ST ALBION IN 46701 DEBBIE KOVETS PRESIDENT 2.40 X X 0 0 0 CHRIS VICE VICE PRESIDE 5.60 X X 0 0 0 SUSAN VICE TREASURER 1.60 X X 0 0 0 SARA WEEKS SECRETARY 4.00 X X 0 0 0 JIM CHANDLER DIRECTOR 0.20 X 0 0 0 CAROL CHANDLER DIRECTOR 0.50 X 0 0 0 DENISE HOLBROOK DIRECTOR 2.00 X 0 0 0 BECKY BROWN DIRECTOR 0.60 X 0 0 0 KAYME WHETZEL DIRECTOR 0.60 X 0 0 0 KELLY KOVETS DIRECTOR 1.10 X 0 0 0 SARA J RAWLES CFO 40.00 0.00 X 53621 0 486 JALYSSA KESSLER CEO 40.00 0.00 X 49048 0 406 102669 892 false false false 3675 357677 110673 472025 IFSSA 900099 672991 672991 CONTRACT FEES 900099 106324 106324 INDIANA VOCATIONAL REHABILITA 900099 83800 83800 863115 181 181 18445 18445 18445 18445 16115 3675 16115 16115 MISCELLANEOUS 8508 8508 8508 1378389 881560 24804 103612 32119 62168 9325 565274 513212 34368 17694 66136 60033 5819 284 52316 40933 9317 2066 6004 6004 27652 15018 11899 735 103668 14544 89124 2240 2240 12907 2770 9922 215 38921 16620 21590 711 11875 10835 1040 72954 62661 10293 SUPPLIES 38765 28009 10086 670 CLIENT SUPPORT 25030 25030 MEMBERSHIP AND DUES 13431 1185 12246 EQUIPMENT RENT AND MAINT 7698 253 7445 719 519 200 1149202 823741 293761 31700 205336 238587 25126 30681 8274 10027 10835 11394 1064565 568061 287471 496504 47000 35000 40000 40000 624042 862193 28456 37420 28456 37420 X 506428 780007 89158 44766 595586 824773 624042 862193 229187 X false true X true false X 576290 490800 495774 150684 472025 2185573 576290 490800 495774 150684 472025 2185573 180650 2004923 30 48 134 202 181 595 2838 6530 13748 23514 23623 70253 2256421 3766833 0.88850 0.85010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11875 11875 541712 338698 203014 510978 229363 281615 496504 X 1378389 1378389 1378389 1149202 1149202 1149202 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNALREVENUE CODE. FURTHERMORE, THE ORGANIZATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTION 509(A). THE ACCOUNTING STANDARD WHICH 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 GREATER THAN A SO PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. OTHER EVENTS 16115 16115 16115 16115 16115 FORM 990 - ORGANIZATION'S MISSION TO SUPPORT INDIVIDUALS WITH DISABILITIES IN NORTHEAST INDIANA IN ORDER TO MAXIMIZE THEIR ABILITIES TO SUCCEED AT WORK, IN THEIR FAMILIES, AND IN THEIR LOCAL COMMUNITY AS WE PARTNER WITH EACH INDIVIDUAL, THEIR FAMILY AND THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 2 DEBBIE KOVETS KELLY KOVETS PRESIDENT DIRECTOR FAMILY RELATIONSHIP SUSAN VICE CHRISTOPHER VICE TREASURER VICE PRES FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 6 THERE ARE A TOTAL OF 34 MEMBERS INCLUDING THE 8 MEMBERS ON THE BOARD. THE NON BOARD MEMBERS ARE SUBSCRIBING OR SUSTAINING MEMBERS WITH NO VOTING PRIVILEGES. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE DISCLOSED ANNUALLY BY THE BOARD, CEO, AND FINANCE OFFICER. INDIVIDUALS ARE UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT BECOMES KNOWN, OR REASONABLY SHOULD BE KNOWN. WHENEVER THERE IS REASON TO BELIEVE THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST EXISTS BETWEEN THE ARC NOBLE COUNTY FOUNDATIONS AND AN INTERESTED PARTY, THE BOARD OF DIRECTORS (OR THE EXECUTIVE DIRECTOR IF THE INDIVIDUAL IS AN EMPLOYEE) SHALL DETERMINE THE APPROPRIATE ORGANIZATIONAL RESPONSE. THE INTERESTED PARTY SHALL NOT BE PRESENT DURING THIS DETERMINATION. THE BOARD WILL REVIEW THE POTENTIAL CONFLICT AND APPROVE OF ANY ACTION TO BE TAKEN. THE BOARD MINUTES WILL REFLECT THE CONFLICT DISCLOSURE AND THE ACTION TAKEN. IF THE BOARD HAS REASON TO BELIEVE A CONFLICT WAS NOT DISCLOSED, THE BOARD WILL INFORM THE INDIVIDUAL OF THEIR UNDERSTANDING OF A POTENTIAL CONFLICT. THE INDIVIDUAL IS GIVEN AN OPPORTUNITY TO RESPOND. DISCIPLINARY AND CORRECTIVE ACTION IS TAKEN AS NEEDED. FORM 990, PAGE 6, PART VI, LINE 15A PERSONNEL COMMITTEE MEETS AND DISCUSSES WAGES THEN REPORTS BACK TO THE FULL BOARD WITH THEIR RECOMMENDATIONS AND THE BOARD ACTS UPON THESE RECOMMENDATIONS. FORM 990, PAGE 6, PART VI, LINE 19 DISCLOSURES ARE AVAILABLE UPON REQUEST.