2024-12-17T11:57:13-06:00 2024-06-30 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-07-01 351059827 STONE BELT ARC INC STON 8123322168 2815 E 10TH ST BLOOMINGTON IN 47408 ELIZABETH DEWEES CEO 8123322168 2024-12-17 1 1 TYLER K GREENE CPA P00057872 3176334705 2024-12-17 2023 2024-10-15 13:58:12Z ELIZABETH DEWEES 2815 E 10TH ST BLOOMINGTON IN 47408 47130152 0 X WWW.STONEBELT.ORG X 1959 IN STONE BELT BELIEVES IN THE UNIQUENESS, WORTH AND RIGHT TO SELF-DETERMINATION OF EVERY INDIVIDUAL. THEREFORE, IT IS OUR MISSION, IN PARTNERSHIP WITH THE COMMUNITY, TO PREPARE, EMPOWER, AND SUPPORT PEOPLE WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES TO PARTICIPATE FULLY IN THE LIFE OF THE COMMUNITY. 18 18 797 115 0 0 1340443 1602811 19267688 21581583 99012 209728 654845 766186 21361988 24160308 0 0 0 0 18357736 19737500 0 0 299986 4153671 4495853 22511407 24233353 -1149419 -73045 12739481 13030709 2496014 2783121 10243467 10247588 X STONE BELT BELIEVES IN THE UNIQUENESS, WORTH, AND RIGHT TO SELF-DETERMINATION OF EVERY INDIVIDUAL. THEREFORE, IT IS ITS MISSION, IN PARTNERSHIP WITH THE COMMUNITY TO PREPARE, EMPOWER AND SUPPORT PERSONS WITH DISABILITIES AND THEIR FAMILIES TO PARTICIPATE FULLY IN THE LIFE OF THE COMMUNITY. 0 0 14229006 15522087 RESIDENTIAL SERVICES INCLUDES RESIDENTIAL SUPERVISED GROUP LIVING & RESIDENTIAL SUPPORTED LIVING: THE MAIN GOAL OF STONE BELT'S RESIDENTIAL PROGRAMS IS TO TEACH CLIENTS TO LIVE INDEPENDENTLY IN THE HOME. STONE BELT TEACHES CLIENTS HOW TO SHOP, COOK, CLEAN, TAKE CARE OF EVERYDAY TASKS, MAKE FRIENDS AND PARTICIPATE IN THE COMMUNITY. 3719241 4973256 DAY SERVICE INCLUDES EMPLOYMENT FUNDAMENTALS AND COMMUNITY EMPLOYMENT. THESE PROGRAMS FOCUS ON SOCIAL SKILLS, LIFE SKILLS, WORK SKILLS, COMPETITIVE COMMUNITY EMPLOYMENT, ACADEMIC EMPOWERMENT, SELF-EXPLORATION, AND RECREATIONAL ENGAGEMENT. 1693568 1327637 MILESTONES CLINICAL & HEALTH RESOURCES PROVIDES SERVICES DESIGNED TO HELP PEOPLE LIVE HEALTHIER AND HAPPIER LIVES. MILESTONES PROVIDES PSYCHIATRIC SERVICES, OUTPATIENT COUNSELING, BEHAVIORAL SUPPORT SERVICES AND NURSING SERVICES. 1085653 524789 1085653 524789 20727468 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 42 0 1 797 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X BENJAMIN BROWN 8123322168 2815 E 10TH ST BLOOMINGTON IN 47408 CAROL-ANNE HOSSLER PRESIDENT 2.00 0.00 X X 0 0 0 KIMBERLY HURLEY VICE PRESIDENT 1.00 0.00 X X 0 0 0 JASON MCAULEY TREASURER 0.50 0.00 X X 0 0 0 KATHERYN MCQUEEN SECRETARY 0.50 0.00 X X 0 0 0 AMY CORNELL MEMBER 0.50 0.00 X 0 0 0 LORI GARRAGHTY MEMBER 0.25 0.00 X 0 0 0 MIKE HORVATH MEMBER 0.25 0.00 X 0 0 0 DAN LODGE-RIGAL MEMBER 1.00 0.00 X 0 0 0 THOMAS PHILLIPS MEMBER 0.25 0.00 X 0 0 0 CHUCK RUSSO MEMBER 0.50 0.00 X 0 0 0 CHRISTINE TALLEY-HASEMAN MEMBER 0.25 0.00 X 0 0 0 HAL TURNER MEMBER 0.25 0.00 X 0 0 0 LISA CONNOLLY MEMBER 0.25 0.00 X 0 0 0 DAVID RODGERS MEMBER 0.25 0.00 X 0 0 0 JAKOB BREUNIG MEMBER 0.25 0.00 X 0 0 0 LARRY RUICH MEMBER 0.25 0.00 X 0 0 0 VICKI BORRELLI MEMBER 0.25 0.00 X 0 0 0 PATRICIA CAMPPELL MEMBER 0.25 0.00 X 0 0 0 JACK CUMMINGS TREASURER PARTIAL TERM 0.50 0.00 X X 0 0 0 NANCY OWEN SECRETARY PARTIAL TERM 0.50 0.00 X X 0 0 0 DJ MASSON MEMBER PARTIAL TERM 0.25 0.00 X 0 0 0 TRISH STERLING MEMBER PARTIAL TERM 0.50 0.00 X 0 0 0 BENJAMIN W BROWN CFO 40.00 0.00 X 117726 0 23214 ELIZABETH DEWEES CEO 40.00 0.00 X 135585 0 18833 253311 0 42047 2 0 1 0 0 27605 1260481 314725 1602811 RESIDENTIAL PROGRAM 623990 19292673 19292673 DAY PROGRAM 623990 1499303 1499303 CLINIC SERVICE REVENUE 623990 472297 472297 LEASED EMPLOYEES 623990 317310 317310 21581583 14766 14766 23164806 22969844 194962 194962 194962 669891 0 669891 669891 96295 96295 96295 24160308 22347769 0 209728 291275 260585 28070 2620 16441991 14709623 1584489 147879 159399 142604 15361 1434 1604021 1435017 154577 14427 1240814 1110079 119575 11160 12114 5832 6017 265 52841 25437 26246 1158 370609 178408 184081 8120 140510 67640 69791 3079 811448 623188 157377 30883 493536 389172 76218 28146 814355 666180 142858 5317 422252 257103 164407 742 192967 154094 38873 PROVIDER TAX 442770 442770 DUES & SUBSCRIPTIONS 354171 11096 329324 13751 PROGRAM SUPPLIES 162664 126529 15433 20702 MEDICAL SUPPLIES 80980 62994 7683 10303 144636 59117 85519 24233353 20727468 3205899 299986 2606595 1156358 692823 344048 270378 1025318 1612495 8457 6301 129332 180870 13434011 10330286 3237480 3103725 4572298 4563155 815953 1444604 12739481 13030709 1732213 1390466 763801 1392655 2496014 2783121 X 9798968 9876759 444499 370829 10243467 10247588 12739481 13030709 -73045 77166 0 X X 0 1 X 1 0 X 2720779 7385188 3875192 1406009 1602811 16989979 2720779 7385188 3875192 1406009 1602811 16989979 16989979 4907 1751 1084 1775 14766 24283 45722 49986 67872 31102 96295 290977 17305239 104149713 0.98180 0.98540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 1 1 2833 2833 0 PART II-B, LINE 1: STONE BELT ARC, INC. (INCLUDING BOARD MEMBERS WHO ARE VOLUNTEERS) MAY IRREGULARLY AND, TO AN INSUBSTANTIAL DEGREE, MAKE COMMENTS OR STATEMENTS CONCERNING LEGISLATION WHICH MAY AFFECT DISABLED INDIVIDUALS AND/OR THE SERVICES THEY RECEIVE. STONE BELT HAS NOT AND WILL NOT INTERVENE IN ANY POLITICAL CAMPAIGN. STONE BELT MAY HAVE ENGAGED IN TELEPHONE OR PERSONAL CONVERSATIONS AND/OR WRITE LETTERS TO VARIOUS FEDERAL, STATE, AND LOCAL OFFICIALS, REGARDING MATTERS WHICH AFFECT DISABLED INDIVIDUALS AND/OR THE SERVICES THEY RECEIVE. THE AMOUNT OF TIME AND MONEY INVOLVED IN THESE ACTIVITIES IS NEGLIGIBLE. IN ADDITION, STONE BELT IS A MEMBER OF THE TRADE ORGANIZATION INDIANA ASSOCIATION OF REHABILITATIVE FACILITIES (INARF) WHICH DIRECTS 15% OF ITS ANNUAL MEMBERSHIP FEE TO LOBBYING ACTIVITIES. THE PORTION OF INARF DUES DIRECTED TOWARDS LOBBYING ACTIVITIES WAS $2,833. 0 0 236457 35401 271858 215874 20583 236457 248505 -32631 215874 200783 47722 248505 193910 6873 200783 0.00000 0.36950 0.63050 1 0 461431 461431 8474440 6327446 2146994 4498140 4002840 495300 3103725 DEPOSITS 55000 RIGHT OF USE ASSETS 1389604 1444604 RIGHT OF USE LEASE LIABILITY 1392655 1392655 X 24340972 77166 103498 180664 24160308 0 24160308 24336851 103498 103498 24233353 0 24233353 PART V, LINE 4: THE PRIMARY PURPOSE OF THE FUND IS TO PROVIDE SUPPORT TO FULFULL THE MISSION OF STONE BELT ARC, INC. IN REGARD TO INDIVIDUALS WITH DISABILITIES TO CARRY OUT ITS ROLE AND MISSION AS DESCRIBED BY ITS GOVERNING DOCUMENTS. PART X, LINE 2: STONE BELT IS ORGANIZED AS NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. AS SUCH, STONE BELT IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, STONE BELT IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY STONE BELT AND RECOGNIZE A TAX LIABILITY IF STONE BELT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY STONE BELT, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. STONE BELT IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. STONE BELT FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). 0 0 0 0 0 0 0 0 0 ELIZABETH DEWEES CEO 135585 0 0 0 0 0 2868 0 15965 0 154418 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A NEW BOARD MEMBERS ARE NOMINATED BY THE CURRENT BOARD OF DIRECTORS AND THEN VOTED ON AT THE ANNUAL MEMBERSHIP MEETING BY ALL THE MEMBERS THAT ARE PRESENT. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT DOCUMENT IS PRESENTED FOR REVIEW AND COMMENT AT A REGULARLY SCHEDULED MEETING OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE STONE BELT ARC, INC. BYLAWS INCLUDE AN EXPLICIT EXPECTATION THAT BOARD MEMBERS WILL ADHERE TO A CONFLICT-OF-INTEREST POLICY AND A BOARD MEMBER CODE OF ETHICS (SECTION 5.4). DEFINITIONS OF POSSIBLE CONFLICTS OF INTEREST AND GUIDANCE ON HOW TO REPORT AND AVOID THEM ARE SPELLED OUT IN THE STONE BELT BOARD OF DIRECTORS GOVERNANCE POLICIES (SECTIONS 1.8 AND 1.9). THESE POLICIES ARE REVIEWED AND UPDATED ANNUALLY BY THE FULL BOARD. BOARD MEMBERS READ AND SIGN A CONFLICT-OF-INTEREST STATEMENT ANNUALLY TO SIGNIFY THEIR ADHERENCE TO THE POLICY. EACH BOARD MEMBER IS RESPONSIBLE FOR REPORTING POTENTIAL CONFLICTS OF INTEREST. REVIEW OF POTENTIAL CONFLICT OF INTEREST CLAIMS IS PERFORMED BY THE EXECUTIVE COMMITTEE (GOVERNANCE POLICIES SECTION 1.10). ULTIMATELY THE BOARD PRESIDENT IS RESPONSIBLE FOR ENSURING THAT CONFLICT OF INTEREST ISSUES AND OTHER CONFLICTS OR DISPUTES ARE ADDRESSED SENSITIVELY AND RESOLVED CONSTRUCTIVELY (GOVERNANCE POLICIES SECTION 2.1). WHILE THE OUTCOME DEPENDS ON EACH SITUATION, PAST ACTIONS OF THE BOARD PRESIDENT OR INDIVIDUAL BOARD MEMBERS IN RESPONSE TO CONFLICT-OF-INTEREST ISSUES HAVE INCLUDED THE FOLLOWING: RECUSAL OF A BOARD MEMBER FROM A VOTE, REMOVAL OF A BOARD MEMBER FROM A COMMITTEE OR OFFICE, AND RECUSAL OF A BOARD MEMBER FROM CHAIRING A CERTAIN COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS UPON RECOMMENDATION BY THE EXECUTIVE COMMITTEE. THE CEO IS ALSO SUBJECT TO AN ANNUAL PERFORMANCE REVIEW IN WHICH ALL BOARD MEMBERS PARTICIPATE, ALONG WITH THE CEO'S SENIOR STAFF. IN ADDITION, THE EXECUTIVE COMMITTEE PERIODICALLY REVIEWS THE CEO'S SALARY AND BENEFITS PACKAGE. THE COMMITTEE USES SEVERAL INDEPENDENT SOURCES OF DATA TO ARRIVE AT A RECOMMENDATION ON CEO COMPENSATION, INCLUDING COMPARABLE GEOGRAPHIC, OCCUPATIONAL, AND INDUSTRY-SPECIFIC MARKET DATA. THE EXECUTIVE COMMITTEE MAKES ITS RECOMMENDATION TO THE FULL BOARD OF DIRECTORS. PER THE BYLAWS, ALL DISCUSSIONS AND VOTES AT THE COMMITTEE AND FULL BOARD LEVEL RESPECTING THE CEO COMPENSATION OCCUR IN A CLOSED SESSION ('EXECUTIVE SESSION') WITH NO STAFF IN ATTENDANCE AND ARE SUPPORTED BY APPROPRIATE MINUTE RECORDS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON REQUEST. FORM 990, PART XII, LINE 2C STONE BELT'S FINANCE COMMITTEE OVERSEES FINANCIAL STATEMENTS AND RECOMMENDS AN INDEPENDENT ACCOUNTANT TO THE BOARD OF DIRECTORS, WHO VOTE ANNUALLY ON ACCEPTING THE INDEPENDENT ACCOUNTANT. THE FINANCE COMMITTEE CONSISTS OF THE BOARD TREASURER, THE BOARD VICE PRESIDENT, AND 3 OTHER BOARD MEMBERS WITH EXPERTISE OR INTEREST IN FINANCE AND ACCOUNTING. IN ADDITION, THE FINANCE COMMITTEE INCLUDES AT LEAST TWO INDEPENDENT COMMUNITY MEMBERS WHO HAVE EXPERIENCE WITH FINANCE AND ACCOUNTING. THE COMMITTEE MEETS AT LEAST QUARTERLY TO REVIEW FINANCIAL REPORTS AND INTERNAL CONTROLS AND ENSURE COMPLIANCE WITH APPLICABLE FINANCIAL REGULATIONS. THE COMMITTEE WORKS CLOSELY WITH MANAGEMENT TO ASSESS THE ACCURACY AND COMPLETENESS OF FINANCIAL STATEMENTS, AND IT ENSURES THAT ANY RECOMMENDATIONS FROM THE INDEPENDENT AUDIT ARE IMPLEMENTED EFFECTIVELY. ADDITIONALLY, THE FINANCE COMMITTEE LEADS THE PROCESS OF SELECTING AN INDEPENDENT ACCOUNTANT. THEY CONDUCT A PERIODIC REVIEW OF POTENTIAL ACCOUNTING FIRMS, CONSIDERING FACTORS SUCH AS QUALIFICATIONS, EXPERIENCE WITH NONPROFIT ORGANIZATIONS, AND COST. ONCE SELECTED, THE COMMITTEE REGULARLY COMMUNICATES WITH THE INDEPENDENT ACCOUNTANT THROUGHOUT THE AUDIT OR REVIEW PROCESS TO ENSURE TRANSPARENCY AND OBJECTIVITY. THIS STRUCTURE ALLOWS FOR SUBSTANTIAL FINANCIAL OVERSIGHT, SUPPORTING OUR COMMITMENT TO TRANSPARENCY, ACCOUNTABILITY, AND FIDUCIARY RESPONSIBILITY. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.