2023-11-20T10:17:57-05:00 2023-06-30 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2022-07-01 420985205 SYSTEMS UNLIMITED INC SYST 3193389212 2533 SCOTT BLVD SE 1 IOWA CITY IA 52240 RENEE SMITH-LABARGE PRESIDENT 3193389212 2023-11-16 true RENEE SMITH-LABARGE XXX-XX-XXXX false ROSS VANLAAR CPA P01532250 5156203050 2023-11-20 2022 2023-04-26 12:10:37Z RENEE SMITH-LABARGE 2533 SCOTT BLVD SE 1 IOWA CITY IA 52240 44110572 false X X 1971 IA PARTNERING WITH PEOPLE WHO HAVE DISIBILITIES AND MENTAL HEALTH NEEDS TO ADVANCE THEIR PERSONAL INDEPENDENCE, DIGNITY, AND GROWTH. 17 17 1182 25 0 2915007 625805 41093324 42421228 133269 403047 20774 22437 44162374 43472517 0 0 37043629 38166919 0 0 4439289 4751028 41482918 42917947 2679456 554570 26572846 29160368 5045645 7177178 21527201 21983190 X PARTNERING WITH PEOPLE WHO HAVE DISIBILITIES AND MENTAL HEALTH NEEDS TO ADVANCE THEIR PERSONAL INDEPENDENCE, DIGNITY AND GROWTH. SYSTEMS UNLIMITED WILL SET THE STANDARD FOR SERVICES THAT REMOVE BARRIERES TO INDEPENDENCE AND INSPIRE THE PEOPLE WE SERVE TO ACHIEVE THEIR PERSONAL SUCCESS. OUR CORE VALUES ARE: WE BELIEVE EVERYONE IS IMPORTANT, WE ACT WITH INTEGRITY, WE SUPPORT THE RIGHT TO MAKE CHOICES, WE VALUE CONSTANT LEARNING, AND WE EMBRACE DIVERSITY. false false 32258942 39545525 SUPPORTED LIVING SERVICES: PROVIDES SUPPORTED COMMUNITY LIVING SERVICES TO CHILDREN AND ADULTS IN THEIR OWN HOMES, EITHER BY THEMSELVES OR WITH ROOMMATES. SERVICES CAN BE PROVIDED THROUGH THE HOME AND COMMUNITY BASED MEDICAID WAIVERS, HABILITATION OR CHAPTER 24. SUPPORT SERVICES ARE INDIVIDUALIZED FOR EACH PERSON, HOWEVER SOME COMMON AREAS OF SUPPORT AND SKILL DEVELOPMENT INCLUDE: SELF CARE, DAILY LIVING SKILLS, COMMUNITY SKILLS, SOCIAL SKILLS, COMMUNICATION SKILLS, AND MEDICAL SUPPORT. 369 INDIVIDUALS WERE SUPPORTED IN THE 2023 FISCAL YEAR. 3361045 2833633 EMPLOYMENT SYSTEMS: (ES) PROVIDES SUPPORTED EMPLOYMENT, PREVOCATIONAL AND DAY HABILITATION SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND SIMILAR SERVICE NEEDS. MANY STAFF ARE TRAINED TO WORK SPECIFICALLY WITH INDIVIDUALS WITH AUTISM AND SIGNIFICANT BEHAVIORAL NEEDS. 153 INDIVIDUALS WERE SUPPORTED IN THE 2023 FISCAL YEAR. 386476 42070 SYSTEMS BEHAVIORAL HEALTH SOLUTIONS (SBHS) THERAPY AND COUNSELING (FS): PROVIDES SERVICES TO CHILDREN AND ADULTS TO MEET A WIDE VARIETY OF BEHAVIORAL AND MENTAL HEALTH NEEDS. SBHS PROVIDES THERAPY SERVICES INCLUDING INDIVIDUAL, GROUP AND FAMILY THERAPY IN TWO OFFICES AND COUNTIES, JOHNSON AND LINN. STAFF CONSISTS OF LICENSED SOCIAL WORKERS AND BOARD CERTIFIED BEHAVIOR ANALYSTS. 28 INDIVIDUALS WERE SERVED DURING THE 2023 FISCAL YEAR. 36006463 true true false true false false false false true false true false false true true true true true false false false false false false true false false false false true false false false false false false false false false false false false false true true true true false true 36 0 true 1182 true false false false false false false false false false false false false X 17 17 false false false false false false false true true false true true true true true true true true true true false X X MICHELLE LLOYD 3193389212 2533 SCOTT BLVD SE 1 IOWA CITY IA 52240 MONA KENYON EXECUTIVE DI 40.00 0.00 X 199387 0 10305 MICHELLE LLOYD CFO 40.00 0.00 X 193302 0 5853 RENEE SMITH-LABARGE PRESIDENT 2.00 0.00 X X 0 0 0 JOREY BAILEY VICE PRESIDE 2.00 0.00 X X 0 0 0 ELIZABETH WILSON SECRETARY/TR 2.00 0.00 X X 0 0 0 CHAD BRAKHAHN PAST PRESIDE 2.00 0.00 X X 0 0 0 AMY SHOEMAKER PAST VICE PR 2.00 0.00 X X 0 0 0 AMIE HUBER DIRECTOR 0.50 0.00 X 0 0 0 BOYD KNOSP DIRECTOR 0.50 0.00 X 0 0 0 JOE STEINBRONN DIRECTOR 0.50 0.00 X 0 0 0 JEFF DISTERHOFT DIRECTOR 0.50 0.00 X 0 0 0 REESE REIMERS DIRECTOR 0.50 0.00 X 0 0 0 LEAH DONALD RESIGNED 123 DIRECTOR 0.00 0.00 X 0 0 0 MATT BAKER RESIGNED 123 DIRECTOR 0.00 0.00 X 0 0 0 DALE GARDNER RESIGNED 123 DIRECTOR 0.00 0.00 X 0 0 0 RON HARTMAN RESIGNED 123 DIRECTOR 0.00 0.00 X 0 0 0 NOELLE MURRAY RESIGNED 123 DIRECTOR 0.00 0.00 X 0 0 0 ERIC DESOTEL JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 ROY LEAF JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 CHAD KRAMER JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 TERI GIBSON JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 CHERYL DIRKS JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 MANDI LOCKWOOD JOINED 123 DIRECTOR 0.50 0.00 X 0 0 0 PAUL MEEKER JOINED 323 DIRECTOR 0.50 0.00 X 0 0 0 392689 16158 2 false true false 584777 41028 625805 MEDICARE/MEDICAID 624110 41283597 41283597 GOVERNMENT CONTRACTS 624100 987290 987290 MANAGEMENT FEES 624100 108271 108271 PROGRAM FEES 624100 42070 42070 42421228 305470 305470 729677 632100 97577 97577 97577 20635 5955 14680 14680 OTHER INCOME 900099 7757 7757 7757 43472517 42518805 327907 407906 45009 362897 31513660 28139334 3374326 400071 305626 94445 3485242 2707846 777396 2360040 2085853 274187 15602 15602 38790 38790 27898 27898 591291 143256 448035 1176658 1008351 168307 871110 809667 61443 47313 47313 794491 539474 255017 161250 161250 SERVICE FEES 404568 404568 RECRUITING & RETENTION 208765 208765 CONSUMER SUPPLIES 144677 94985 49692 STAFF TRAINING 144051 127062 16989 124564 124564 42917947 36006463 6911484 0 1350 1350 13999952 13551788 3408762 3512906 226079 473897 19893560 10082114 8818335 9811446 27494 27494 90874 1781487 26572846 29160368 2843188 3084722 171222 636425 740230 1376804 1278282 189228 1902722 5045645 7177178 X 20281308 21653518 1245893 329672 21527201 21983190 26572846 29160368 X 554570 -98581 X false true X true true true X 46679 710912 1249173 2915007 625805 5547576 32752014 37858669 39288887 41093324 42421228 193414122 32798693 38569581 40538060 44008331 43047033 198961698 198961698 84693 84953 45544 57834 305470 578494 84693 84953 45544 57834 305470 578494 6440 6837 10644 21437 45358 5459 16083 5540 9130 7757 43969 32895285 38677454 40589144 44085939 43381697 199629519 0.99670 0.99800 0.00000 0.00000 X PART III, LINE 12 OTHER INCOME 43,969 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false false false false true 15000 false true 11252 26252 false SCHEDULE C, PART II-B, LINE 1 THE CEO OFTEN MET WITH IOWA LEGISLATORS ON BOTH THE STATE AND FEDERAL LEVEL ABOUT MEDICAID AND THE EFFECTS THAT MANAGED CARE HAS ON THE PEOPLE WE SERVE. WE ALSO HAD A LOBBYIST THAT WOULD OFTEN MEET WITH STATE LEGISLATORS AND THE DEPARTMENT OF HUMAN SERVICES ABOUT THIS ISSUE, AS WELL AS WHAT THE LEGISLATURE CAN DO ABOUT THE WAGES FOR OUR DSP'S. false true X 1824994 1824994 14969950 7931853 7038097 3098616 2150261 948355 9811446 RIGHT-OF-USE ASSETS 1693135 OTHER ASSETS 88352 1781487 RIGHT-OF-USE LIABILITIES 1779170 CAPITAL LEASE LIABILITIES 123552 1902722 X 43472517 43472517 43472517 42917947 42917947 42917947 SCHEDULE D, PAGE 2, PART IV, LINE 2B CASH HELD FOR THE BENEFIT OF OTHERS, PAYEE ACCOUNT REPRESENTS CASH HELD FOR THE ORGANIZATION'S CLIENTS WHERE THE CORPORATION ACTS IN AN AGENCY CAPACITY. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES INCOME TAX EXEMPTION FOR ORGANIZATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. THE IRS HAS NOT DETERMINED THAT THE ORGANIZATION IS A PRIVATE FOUNDATION. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARD FOR EVALUATING UNCERTAIN INCOME TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. 5K RUN 9536 9536 5955 EVENT - ADMIN 9441 9441 18977 18977 5955 5955 13022 X X X false false false false false false false false false MONA KENYON EXECUTIVE DIRECTOR 172728 26659 10305 209692 MICHELLE LLOYD CFO 166643 26659 5853 199155 FORM 990 - ORGANIZATION'S MISSION PARTNERING WITH PEOPLE WHO HAVE DISIBILITIES AND MENTAL HEALTH NEEDS TO ADVANCE THEIR PERSONAL INDEPENDENCE, DIGNITY AND GROWTH. SYSTEMS UNLIMITED WILL SET THE STANDARD FOR SERVICES THAT REMOVE BARRIERES TO INDEPENDENCE AND INSPIRE THE PEOPLE WE SERVE TO ACHIEVE THEIR PERSONAL SUCCESS. OUR CORE VALUES ARE: WE BELIEVE EVERYONE IS IMPORTANT, WE ACT WITH INTEGRITY, WE SUPPORT THE RIGHT TO MAKE CHOICES, WE VALUE CONSTANT LEARNING, AND WE EMBRACE DIVERSITY. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PROVIDED TO AND THEN REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C EACH CALENDAR YEAR, EACH BOARD MEMBER IS REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND SIGN A DISCLOSURE STATEMENT. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. A COMPARIBILITY STUDY WAS DONE BEFORE HIRE AND LOOKED AT EACH YEAR DURING THE REVIEW. THIS WAS LAST REVIEWED IN 2023. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION STUDIES AND SURVEYS ARE FOUND. PROVIDER ORGANIZATION DOES SURVEYS EACH YEAR WHICH ARE USED TO EVALUATE CURRENT PAY RANGES. THIS WAS LAST DONE IN 2020. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 NEW ACCOUNTING PRONOUNCEMENT (RESTATEMENT FOR ASC 842) - IN FEBRUARY 2016, FASB ISSUED ASU 2016-02 - LEASES (TOPIC 842) WHICH REQUIRES LESSEES TO RECOGNIZE LEASES ON THE BALANCE SHEET AND DISCLOSE KEY INFORMATION ABOUT LEASING ARRANGEMENTS. THE NEW STANDARD REQUIRES A LESSEE TO RECOGNIZE A RIGHT-OF-USE (ROU) ASSET AND A LEASE LIABILITY ON THE BALANCE SHEET FOR ALL LEASES GREATER THAN 12 MONTHS. LEASES WILL BE CLASSIFIED AS FINANCE OR OPERATING. IN JULY 2018, THE FASB ISSUED ASU 2018-11, LEASES, TARGETED IMPROVEMENTS, WHICH PROVIDES ENTITIES WITH A TRANSITION METHOD OPTION TO NOT RESTATE COMPARATIVE PERIODS PRESENTED, BUT TO RECOGNIZE A CUMULATIVE- EFFECT ADJUSTMENT TO THE OPENING BALANCE OF RETAINED EARNINGS IN THE PERIOD OF ADOPTION. THE ORGANIZATION ADOPTED THESE LEASE ACCOUNTING STANDARDS EFFECTIVE JULY 1, 2022, AND UTILIZED THE MODIFIED RETROSPECTIVE TRANSITION METHOD WITH NO ADJUSTMENTS TO COMPARATIVE PERIODS PRESENTED.THE ORGANIZATION HAS ELECTED TO CARRY FORWARD HISTORICAL LEASE CLASSIFICATION, TO NOT REASSESS PRIOR CONCLUSIONS RELATED TO INITIAL DIRECT COSTS, AND TO NOT REASSESS WHETHER ANY EXPIRED OR EXISTING CONTRACTS ARE OR CONTAIN LEASES. THE ORGANIZATIONS ADOPTION OF ASU 2016-02 RESULTED IN THE RECOGNITION OF OPERATING LEASE LIABILITIES OF 2,230,495 AND ROU ASSETS OF 2,131,914 FOR ITS OPERATING LEASES BASED ON THE REMAINING PRESENT VALUE OF THE MINIMUM LEASE PAYMENTS AS OF JULY 1, 2022. THE CUMULATIVE EFFECT OF THE CHANGE IN ACCOUNTING PRINCIPAL IS REPORTED AS A 98,581 DECREASE IN RETAINED EARNINGS AT JULY 1, 2022. SYSTEMS UNLIMITED BUILDING CORP 2533 SCOTT BLVD SE IOWA CITY IA 52240 421131879 AST LIVING IA 501C2 SU INC true SYSTEMS SANDUSKY GROUP HOME INC - 2533 SCOTT BLVD SE IOWA CITY IA 52240 421298082 AST LIVING IA 501C3 10 SU INC true false true false false false false false false false false false true false true true false true false false SYSTEMS UNLIMITED BUILDING CORP Q 122063 ACTUAL COSTS SYSTEMS SANDUSKY GROUP HOME INC Q 8438 ACTUAL COSTS