2014-05-05T15:00:08-05:00 2013-06-30 CROWE HORWATH LLP 330 E Jefferson Blvd PO Box 7 South Bend IN 466240007 990 2012-07-01 350965639 LOGAN COMMUNITY RESOURCES INC LOGA 5742894831 2505 E Jefferson Boulevard South Bend IN 46615 CLINT BOLSER 2014-05-08 true Nicole Bencik P00756195 5742323992 2012 2015-11-30 17:44:51Z CLINT BOLSER 2505 E Jefferson Boulevard South Bend IN 46615 18697384 false X WWW.LOGANCENTER.ORG X 1950 IN LOGAN COMMUNITY RESOURCES IS A NOT-FOR-PROFIT COMMUNITY ORGANIZATION WHICH PROVIDES ADVOCACY SERVICES & RESOURCES TO SUPPORT PEOPLE WITH DEVELOPMENTAL DISABILITIES IN ACHIEVING THEIR DESIRED QUALITY OF LIFE. 16 16 653 781 0 0 2872300 1452287 11618821 12847232 188662 430200 131875 -122439 14811658 14607280 11926 15698 0 0 10203955 10835333 0 0 286153 3055378 3466845 13271259 14317876 1540399 289404 20766694 20721736 8026218 7594937 12740476 13126799 X LOGAN COMMUNITY RESOURCES, INC. (LOGAN) IS A NOT-FOR-PROFIT COMMUNITY ORGANIZATION WHICH PROVIDES ADVOCACY, SERVICES AND RESOURCES FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES. (CONTINUED ON SCHEDULE O) false false 6024916 0 6930765 RESIDENTIAL SERVICES: LOGAN COMMUNITY RESOURCES (LOGAN) WORKS WITH INDIVIDUALS, FAMILIES, AND NEIGHBORHOODS SO THAT THE DREAM OF LIVING IN THE COMMUNITY CAN BECOME A REALITY. REALIZING THAT 'HOME' MEANS DIFFERENT THINGS TO DIFFERENT PEOPLE, LOGAN IS COMMITTED TO SUPPORTING EACH PERSON IN FINDING THE 'HOME' OF THEIR CHOICE. LOGAN OWNS AND OPERATES EIGHT GROUP HOMES AND MANAGES OVER 21 WAIVER SITES, PROVIDING NEEDED SUPPORTS FOR SUCCESSFUL COMMUNITY LIVING FOR EACH INDIVIDUAL. 3864696 0 4639173 ADULT & CHILD SERVICES: A 'DAY' IN THE LIFE AT LOGAN TAKES ON MANY DIFFERENT SHAPES AND FORMS. WE WORK WITH EACH PERSON TO DEVELOP A PLAN THAT WORKS BEST FOR THEM. LOGAN OFFERS DISTINCT OPTIONS, ALLOWING INDIVIDUALS TO SELECT ONE CHOICE OR TO PARTICIPATE IN A COMBINATION OPTIONS. FULL AND PART-TIME PARTICIPATION IS ALSO AVAILABLE. FACILITY BASED DAY SERVICES, WHICH ARE FULLY ACCESSIBLE TO INDIVIDUALS WITH PHYSICAL DISABILITIES, OFFERED AT LOGAN CENTER AND/OR LOGAN INDUSTRIES INCLUDE: COMMUNITY OUTINGS; RECREATIONAL THERAPY; ADULT DAY SERVICES (CRAFTS, COOKING, EXERCISE, FINE ARTS, MUSIC, NATURE, AND SPECIAL EVENTS); PRE-VOCATIONAL SERVICES; AND SENIORS PROGRAM. (CONTINUED IN SCHEDULE O) 1430300 0 1200835 EMPLOYMENT SERVICES: LOGAN COMMUNITY RESOURCES PROVIDES EMPLOYMENT AND TRAINING AT LOGAN INDUSTRIES, OUR MANUFACTURING FACILITY. WE ALSO HELP FAMILIES LINK WITH OTHER ORGANIZATIONS TO PURSUE COMMUNITY EMPLOYMENT OPTIONS. LOGAN INDUSTRIES IS A 90,000 SQUARE FOOT MODERN MANUFACTURING FACILITY. SPECIALIZING IN PACKING AND ASSEMBLY, LOGAN INDUSTRIES PROVIDES PEOPLE WITH DISABILITIES AN OPPORTUNITY TO WORK IN A MANUFACTURING SETTING AS PART OF AN INTEGRATED WORKFORCE. VOCATIONAL ASSESSMENT, ONGOING TRAINING, AND SUPPORT ARE OFFERED ALONG WITH SPECIALTY CLASSES. 362104 15698 655 PROTECTIVE SERVICES: THE HEART AND SOUL OF LOGAN REVOLVES AROUND ADVOCACY FOR PERSONS WITH DISABILITIES. LOGAN LIVES THIS COMMITMENT DAILY THROUGH OUR PROTECTIVE SERVICES PROGRAM WHICH OFFERS THE SECURITY THAT TRAINED PROFESSIONALS AND VOLUNTEERS WILL BE THERE WITH THE RIGHT SUPPORTS FOR INDIVIDUALS WHO DO NOT HAVE INVOLVED FAMILIES. PROTECTIVE SERVICES STAFF AND VOLUNTEERS TRULY BECOME 'FAMILY' FOR THE INDIVIDUALS THEY SERVE. THIS UNIQUE ARM OF LOGAN HAS BRANCHED OUT TO MEET DIVERSE NEEDS, NOW PROVIDING SUPPORT AND SERVICES TO OVER 125 INDIVIDUALS EACH YEAR. THE DIVERSITY SERVED IS REFLECTED IN THOSE WHO ARE TRYING TO LIVE ON THEIR OWN IN THE COMMUNITY, THOSE WHO HAVE VERY SIGNIFICANT DISABILITIES, THOSE LIVING IN AN INSTITUTION OR NURSING HOME WITH NO FAMILY SUPPORT, AND THOSE WHO FIND THEMSELVES IN ABUSIVE OR NEGLECTFUL SITUATIONS. PROTECTIVE SERVICES INCLUDE: ADVOCACY SERVICES; COMMUNITY EDUCATION; EMERGENCY SUPPORT SERVICES; ESTATE PLANNING FOR FAMILIES; GUARDIANSHIP SERVICES; LEGAL ASSISTANCE; AND REPRESENTATIVE PAYEESHIP. 362104 15698 655 11682016 true true false true false false false true true true true false false false true true false false false false false false false true false false false true true true false false false true false false false false false false false false false false false false false false false false true 65 0 true 653 true false false false false false true true false false false false X 16 16 false false true false false false false true true false false false true true true true true true false false IN MI X Clint Bolser 5742894831 2505 E JEFFERSON BOULEVARD South Bend IN 46615 DAVID FINDLAY 1.00 X X 0 0 0 JOHN FIRTH 1.00 X X 0 0 0 LINDA KROLL 1.00 X X 0 0 0 MOLLY ANDERSON 1.00 X X 0 0 0 BEN ZIOLKOWSKI 1.00 X 0 0 0 BONNIE HAY 1.00 X 0 0 0 JAMES LEWIS 1.00 X 0 0 0 JOSEPH WOODKA 1.00 X 0 0 0 KATIE TOOTHAKER 1.00 X 0 0 0 KRISTIN HILL-HAKE 1.00 X 0 0 0 LORI SKORA 1.00 X 0 0 0 MELISSA HICKEY MD 1.00 X 0 0 0 MYRTLE WILSON 1.00 X 0 0 0 PAUL MCLEOD 1.00 X 0 0 0 ROBERT MCQUADE 1.00 X 0 0 0 TRACY KNOX 1.00 X 0 0 0 TRENT GROCOCK 1.00 X 0 0 0 ADAM SCHWELNUS 40.00 X 0 0 0 CHERYL SCHADE 40.00 X 74095 0 15832 CLINT BOLSER 40.00 X 150563 0 3914 MATT HARRINGTON 40.00 X 82961 0 4719 SHARRON CARTER 40.00 X 61096 0 13397 368715 0 37862 1 false true false CROWE HORWATH LLP 330 E JEFFERSON BLVD SOUTH BEND IN 46624 ACCOUNTING/CONSULTING 107000 1 9292 280834 455000 707161 23985 1452287 RESIDENTIAL SERVICES 900099 6930765 6930765 ADULT & CHILD SERVICES 900099 4639173 4639173 EMPLOYMENT SERVICES 900099 1276639 1276639 PROTECTIVE SERVICES 900099 655 655 0 0 0 0 0 12847232 94699 94699 0 0 0 0 0 3262511 2927010 335501 0 335501 335501 76187 280834 135514 -59327 -59327 0 951776 1027580 -75804 -75804 OTHER INCOME 900099 12692 12692 0 0 0 0 0 0 12692 14607280 12771428 0 383565 0 15698 15698 0 0 409093 120792 169586 118715 0 8321145 7695444 553348 72353 74777 52539 18348 3890 2030318 1755590 250292 24436 0 0 26852 250 26602 168250 168250 0 0 0 563371 323281 238777 1313 4687 952 2235 1500 286746 267861 12128 6757 85220 82476 2744 0 353969 266094 87035 840 294035 271362 17047 5626 0 3989 311 3489 189 22622 5885 16737 0 670481 187664 482817 0 PROVIDER ASSESSMENT 289732 289732 RAW FOOD 166302 166302 PROGRAM/MEDICAL SUPPLIES 41205 39380 1825 BAD DEBT 19173 21173 -2000 470211 201706 218715 49790 14317876 11682016 2349707 286153 0 450 450 1925660 2132275 615034 371379 1378691 1659293 0 0 37107 41609 84535 159709 17870706 7923936 10352560 9946770 4602000 4661529 1422400 1560434 0 0 348257 188288 20766694 20721736 1521218 1614937 6255000 5980000 0 250000 0 0 0 8026218 7594937 X 11114987 11433534 507885 525361 1117604 1167904 12740476 13126799 20766694 20721736 X 289404 -61613 158532 X false true X true false X 1585708 1326755 1426573 2872300 1452287 8663623 11660509 11530919 11220810 11618821 12847232 58878291 0 0 0 13246217 12857674 12647383 14491121 14299519 67541914 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67541914 39196 22401 22618 62372 94699 241286 0 39196 22401 22618 62372 94699 241286 0 824253 926326 1250793 1216950 1040655 5258977 14109666 13806401 13920794 15770443 15434873 73042177 0.92460 0.92220 0.00330 0.00310 X OTHER INCOME, SCHEDULE A, PART III, LINE 12, DESCRIPTION - MISCELLANEOUS, COLUMN A - 13468, COLUMN B - 14280, COLUMN C - 9341, COLUMN D - 10542, COLUMN E - 12692, COLUMN F - 60323; DESCRIPTION - SPECIAL EVENTS, COLUMN A - 49623, COLUMN B - 48799, COLUMN C - 44974, COLUMN D - 54404, COLUMN E - 76187, COLUMN F - 273987; DESCRIPTION - LOGAN INDUSTRIES, COLUMN A - 761162, COLUMN B - 863247, COLUMN C - 1196478, COLUMN D - 1152004, COLUMN E - 951776, COLUMN F - 4924667;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 2043 2043 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 LOGAN COMMUNITY RESOURCES WAS ENGAGED IN INDIRECT LOBBYING ACTIVITIES THROUGH ITS MEMBERSHIP DUES PAID TO INDIANA ASSOCIATION OF REHABILITATION FACILITIES (INARF); 15% OF INARF MEMBERSHIP DUES WERE USED FOR LOBBYING PURPOSES. true 19173 340188 358828 533 false 1422400 50300 158532 70798 1560434 1401404 55000 30705 64709 1422400 1227492 232678 58766 1401404 1113227 0 175118 60853 1227492 1431889 -248872 69790 1113227 0.00000 0.74840 0.25160 true false 568310 568310 13945439 5242723 8702716 173470 101104 72366 2230069 1761767 468302 953418 818342 135076 9946770 0 0 BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 1560434 F 1560434 0 0 X 15867293 -61613 1321626 1260013 14607280 0 0 14607280 15480970 1163094 1163094 14317876 0 0 14317876 Agent, trustee, custodian, or other intermediary arrangement Schedule D, Part IV, Line 1b THE ORGANIZATION PROVIDES INDIVIDUALS SERVED WITH REPRESENTATIVE PAYEE SERVICES. FUNDS RECEIVED THROUGH A CONTRACT WITH THE SOCIAL SERVICE ADMINISTRATION OR OTHER FUNDS RECEIVED FOR MAINTENANCE AND PERSONAL SPENDING ARE MAINTAINED IN THE CLIENT COLLECTIVE ACCOUNT, AN INSURED INTEREST BEARING ACCOUNT. INTEREST IS DISTRIBUTED AT LEAST QUARTERLY ON A PROPORTIONAL BASIS TO INDIVIDUAL BALANCES. THE DESIGNATED PROGRAM STAFF MEMBERS, ALONG WITH THE STAFF ACCOUNTANT, MONITOR THE BALANCES OF EACH INDIVIDUAL TO PROTECT THE INDIVIDUAL'S ELIGIBILITY FOR ENTITLEMENT PROGRAMS. REPORTS OF ACCOUNT ACTIVITY AND RECONCILIATION ARE DISTRIBUTED MONTHLY TO THE INDIVIDUAL SERVED, OR GUARDIAN IF APPLICABLE. THE FUNDS EXPENDED ARE USED ONLY FOR THE PURPOSE INTENDED AND FOR THE BENEFIT OF THE INDIVIDUAL SERVED BY THE ORGANIZATION. FUNDS IN THE CLIENT COLLECTIVE ACCOUNT OR OTHER FUNDS OF THE INDIVIDUALS SERVED BY THE ORGANIZATION ARE NOT COMMINGLED WITH ANY OF THE ORGANIZATION'S FUNDS. FUNDS OF THOSE THAT THE ORGANIZATION PROVIDES REPRESENTATIVE PAYEE SERVICES ARE AUDITED AT LEAST ONCE EVERY THREE YEARS BY THE SOCIAL SECURITY ADMINISTRATION Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENT FUND EARNINGS ARE INTENDED TO BE USED TO FUND OPERATIONS. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2013 AND 2012. Other revenues in audited financial statements not in form 990 Schedule D, Part XI, Line 2d CHANGE IN BENEFICIAL INTEREST - 158532; COST OF GOODS SOLD - 1027580; FUNDRAISING EVENT EXPENSES - 135514; Other expenses in audited financial statements not in form 990 Schedule D, Part XII, Line 2d COST OF GOODS SOLD - 1027580; FUNDRAISING EVENT EXPENSE - 135514; NOSE-ON 155013 115413 39600 72984 GARDEN PARTY 103850 88700 15150 27347 3 98158 76721 21437 35183 357021 280834 76187 0 0 0 100331 0 35183 135514 -59327 true CLIENT SUPPORT/GRANTS 225 0 15698 FMV MISCELLANEOUS Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 THE CLIENT SUPPORT WAS PAID DIRECTLY TO VENDORS BY LOGAN COMMUNITY RESOURCES TO PURCHASE ITEMS FOR THE RECIPIENTS. ALL REGULAR INTERNAL CONTROL AND APPROVAL SIGNATURES ARE REQUIRED FOR THE PURCHASE OF THESE ITEMS. X X X false false false false false false false false false CLINT BOLSER 150563 0 0 0 0 0 0 0 3914 0 154477 0 0 0 A ST JOSEPH COUNTY INDIANA 356000194 790608CA9 2004-05-27 8000000 NEW CONSTRUCTION & REMODELING AND TO REFUND 1/15/04 BOND ISSUANCE false false false A 2020000 0 8092782 0 0 0 120500 33606 0 6749803 1188873 0 2005 true false true true A false false false false false false 0.0000 0.0000 0.0000 false false 0.0000 false true A false false false true true false 0.0 false false false 0.0 false false true A true TOTAL PROCEEDS OF ISSUE SCHEDULE K, PART II, LINE 3 PROCEEDS OF ISSUE 8,000,000 INVESTMENT EARNINGS 92,782 ISSUER NAME: St. Joseph County, Indiana: No Rebate Due. Schedule K, Part IV, Line 2c THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 5/27/2004. SHARRON CARTER PREVIOUS CFO SEE PART V true 0 0 DESCRIPTION OF TRANSACTION SCHEDULE L, PART I, LINE 1, COLUMN (C) DURING THE YEAR, LOGAN DETERMINED THAT ITS CFO HAD NOT ADHERED TO CERTAIN OF ITS POLICIES AND PROCEDURES. CONSEQUENTLY, LOGAN PROMPTLY SEPARATED THE CFO FROM HER EMPLOYMENT AND ITS BOARD OF DIRECTORS CONDUCTED AN INTERNAL INVESTIGATION TO DETERMINE WHETHER THE FORMER CFO HAD INAPPROPRIATELY BENEFITED FROM CERTAIN TRANSACTIONS. THE BOARD ENGAGED LOGAN'S INDEPENDENT AUDITORS TO ASSIST IN ITS INVESTIGATION. FOLLOWING THE CONCLUSION OF THE BOARD INVESTIGATION, THE FORMER CFO REIMBURSED LOGAN FOR THE FULL AMOUNT OF THE INAPPROPRIATE BENEFIT THAT THE BOARD DETERMINED SHE HAD RECEIVED AS A RESULT OF HER FAILURE TO ADHERE TO LOGAN'S POLICIES AND PROCEDURES. ORGANIZATION'S MISSION (CONTINUED FROM PART III) FORM 990, PART III, LINE 1 SINCE 1950, LOGAN HAS BEEN HERE FOR FAMILIES, GROWING TO MEET THE NEED. NOW REACHING OVER 1,500 FAMILIES EACH YEAR, LOGAN PROVIDES A FULL RANGE OF SERVICES FROM THERAPIES AND SPECIALTY CAMPS FOR CHILDREN TO EMPLOYMENT, TRAINING, DAY SERVICES, RECREATION AND COMMUNITY LIVING OPTIONS FOR TEENS AND ADULTS. FIVE YEARS AGO, LOGAN LAUNCHED THE SONYA ANSARI CENTER FOR AUTISM TO MEET THIS GROWING NEED. THE AUTISM CENTER HAS REGIONAL IMPACT WITH DIRECT SERVICES FOR CHILDREN, TEENS AND ADULTS AND RESOURCES FOR FAMILIES AND PROFESSIONALS. AT THE VERY HEART OF LOGAN IS ADVOCACY WHICH FUELS OUR WORK WITHIN THE COMMUNITY TO INCREASE RESOURCES AND OPPORTUNITIES FOR PEOPLE WITH DISABILITIES. ADULT & CHILD SERVICES (CONTINUED FROM PART III) FORM 990, PART III, LINE 4B COMMUNITY BASED SERVICES ARE ALSO AVAILABLE. EXCURSIONS INCLUDE RECREATIONAL AND CULTURAL EVENTS, FITNESS AND HOBBY ORIENTED ACTIVITIES, AND VOLUNTEER OPPORTUNITIES WITHIN THE COMMUNITY. TRANSPORTATION MAY ALSO BE PROVIDED. DEPENDING ON THEIR SCHEDULE, INDIVIDUALS CAN BE PICKED UP AND DROPPED OFF AT THEIR HOME, AT LOGAN CENTER, OR AT LOGAN INDUSTRIES. BEST BUDDIES, A POPULAR STUDENT SERVICE CLUB, IS AN INTERNATIONAL ORGANIZATION DEDICATED TO ENHANCING THE LIVES OF PEOPLE WITH MENTAL RETARDATION BY PROVIDING OPPORTUNITIES FOR SOCIALIZATION. THE LOCAL CHAPTER AT NOTRE DAME MATCHES SAINT MARY'S COLLEGE, HOLY CROSS COLLEGE, AND UNIVERSITY OF NOTRE DAME STUDENTS WITH LOGAN CLIENTS. BUDDIES AND COLLEGE BUDDIES GET TOGETHER TWICE PER MONTH FOR ONE-TO-ONE OUTINGS AND KEEP IN TOUCH THROUGH THE WEEK. SIMILARLY, SUPER SIBS IS A UNIVERSITY OF NOTRE DAME / SAINT MARY'S COLLEGE SERVICE CLUB, WHICH PROVIDES SUPPORT AND FRIENDSHIP TO CHILDREN WHO HAVE SIBLINGS WITH DISABILITIES. SUPER SIBS MEETS TWICE A MONTH FOR GROUP ACTIVITIES AND SIB CHATS. WEEKLY, STUDENTS CONTACT THEIR SIB BY PHONE OR EMAIL. LOGAN FACILITATES ONGOING RECREATION ACTIVITIES IN OUR COMMUNITY, AND THESE RECREATION PROGRAMS ARE OFFERED THROUGHOUT THE YEAR FOR CHILDREN, TEENS AND YOUNG ADULTS. PEOPLE ARE OFTEN FIRST INTRODUCED TO LOGAN THROUGH OUR RECREATION PROGRAM. WITH THE FOCUS ON FRIENDSHIP AND FUN, RECREATION IS AN IDEAL WAY FOR PEOPLE, WITH AND WITHOUT DISABILITIES, TO GET TO KNOW ONE ANOTHER. RECREATION OPPORTUNITIES INCLUDE ART CLASSES, BOWLING, COMMUNITY EXCURSIONS, CULTURAL EVENTS, REC CLUB, SPORTING EVENTS, AND MANY MORE. IN ADDITION, THE SONYA ANSARI CENTER FOR AUTISM AT LOGAN PROVIDES SUPPORT FOR INDIVIDUALS WITH AUTISM SPECTRUM DISORDERS AND THEIR FAMILIES. SERVICES INCLUDE: APPLIED BEHAVIOR ANALYSIS AUTISM LEARNING CENTER; BEHAVIOR CONSULTATION; GIRLS ONLY GROUP; RECREATION SERVICES; SOCIAL SKILLS CLASSES; AND TEEN GROUP. Delegate broad authority to a committee Form 990, Part VI, Section A, Line 1a THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTORS AND MANAGEMENT OF THIS CORPORATION, BUT THIS DELEGATION OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS OF ANY RESPONSIBILITY IMPOSED UPON IT BY LAW. THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS OF THE BOARD. THE PRESIDENT SHALL ALSO SERVE AS AN EX OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. Significant changes to organizational documents Form 990, Part VI, Section A, Line 4 THE ORGANIZATION AMENDED ITS BYLAWS, WHICH RESULTED IN THE FOLLOWING SIGNIFICANT CHANGES: - EXPANSION OF THE ORGANIZATION'S GENERAL PURPOSES AND SERVICES TO SPECIFY THAT LOGAN, ITS DIRECTORS, OFFICERS AND MEMBERS OF ITS COMMITTEES SHALL NOT EXERCISE ANY POWER OR AUTHORITY, ENGAGE IN ANY OR TAKE ANY ACTION THAT WOULD PREVENT, ENDANGER OR JEOPARDIZE LOGAN'S TAX EXEMPT STATUS. - ADDITION OF VARIOUS LIMITATIONS TO THE ORGANIZATION'S GENERAL PURPOSES AND SERVICES AS A TAX-EXEMPT ORGANIZATION. - ADDITION OF THE SPECIFICATION THAT THE BOARD OF DIRECTORS BE MADE OF INDIVIDUALS WHO ARE VOLUNTEERS AND INDEPENDENT OF THE ORGANIZATION. - CHANGES TO PROCEDURES RELATED TO VACANCIES AND REMOVAL OF DIRECTORS. - ADDITION OF THE SPECIFICATION THAT CORPORATE OFFICERS SHALL BE ELECTED BY THE BOARD OF DIRECTORS. - GENERALIZATION OF THE BOARD COMMITTEES AUTHORIZED TO EXIST. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b A FINAL DRAFT OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IS PRESENTED TO EACH FINANCE COMMITTEE MEMBER AT A FINANCE AND AUDIT COMMITTEE MEETING. EACH FINANCE COMMITTEE MEMBER IS ALLOWED TO ASK ANY QUESTIONS THEY MAY HAVE ON THE FORM. ONCE APPROVED BY THE FINANCE COMMITTEE MEMBERS, A COPY OF THE FORM 990, EXCLUDING SCHEDULE B, IS PROVIDED TO ALL REMAINING BOARD MEMBERS. THE TAX RETURN IS THEN FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE REQUIRED TO BE COMPLETED EACH JULY BY ALL BOARD AND COMMITTEE MEMBERS, AS WELL AS THE CEO, CFO, VICE PRESIDENT OF PROGRAM OPERATIONS, AND VICE PRESIDENT OF ORGANIZATIONAL ADVANCEMENT. ANY POSSIBLE CONFLICTS ARE DISCUSSED AND VOTED ON BY THE BOARD (WITH THE MEMBER OUT OF THE ROOM). IF A MEMBER IS RETAINED ON THE BOARD THAT DOES HAVE AN AREA OF CONFLICT, HE/SHE WOULD BE PROHIBITED FROM PARTICIPATING IN THE DELIBERATIONS AND DECISION FOR ANY RELATED TRANSACTION Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a EACH YEAR THE EXECUTIVE COMMITTEE OF THE BOARD EVALUATES THE CEO. THE EXECUTIVE COMMITTEE USES INDIANA ASSOCIATION OF REHABILITATION FACILITIES (INARF) SALARY SURVEYS AS COMPARABILITY DATA, AND COMPENSATION IS ADJUSTED BASED ON RATING CRITERION. DURING THE YEAR ENDED JUNE 30, 2013, THIS PROCESS WAS DOCUMENTED IN THE BOARD MEETING MINUTES AND WAS UNDERTAKEN IN JANUARY 2012. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, LINE 15B COMPENSATION FOR ALL OTHER OFFICERS IS EVALUATED BY THEIR IMMEDIATE SUPERVISORS WITH THE APPROVED LOGAN EVALUATION TOOL. DURING THE YEAR ENDED JUNE 30, 2013, THIS REVIEW/APPROVAL PROCESS WAS LAST PERFORMED IN JANUARY 2012. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 CHANGE IN BENEFICIAL INTEREST - 158532;