2024-10-17T12:12:55-04:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 351118476 SOUTHEASTERN INDIANA ECONOMIC OPPORTUNITY CORPORATION SOUT 8129261585 110 IMPORTING ST PO BOX 240 AURORA IN 470010240 TAMARA CUNNINGHAM EXECUTIVE DIRECTOR 8129261585 2024-09-30 true true BRIAN OBERLIE CPA P01478163 5742339366 2024-10-17 2023 2024-10-15 13:58:12Z SIEOC TAMARA CUNNINGHAM 110 IMPORTING STREET AURORA IN 470010240 8024266 false X SIEOC.ORG X 1965 IN MISSION: TO IMPROVE THE CONDITIONS UNDER WHICH PEOPLE LIVE, LEARN, AND WORK. 15 15 105 631 0 8622532 7792499 0 0 226157 8622532 8018656 4546693 2972282 0 3071551 3021232 0 0 1233682 1661078 8851926 7654592 -229394 364064 1111012 1098172 922629 545725 188383 552447 X TO IMPROVE THE CONDITIONS UNDER WHICH PEOPLE LIVE, LEARN, AND WORK. false false 3331982 31234 HEAD START: WE OPERATE 13 PRE-SCHOOL CLASSROOMS AT 12 DIFFERENT SITES THROUGHOUT A FIVE COUNTY SERVICE AREA. 266 SLOTS WERE AVAILABLE IN 2023, WITH A TOTAL OF 358 CHILDREN ENROLLED DURING THE YEAR, INCLUDING 31 WITH DISABILITIES. 113 CHILDREN WENT ON TO KINDERGARTEN; 72% WERE UP TO DATE WITH PREVENTATIVE AND PRIMARY HEALTH CARE; 84% WERE UP TO DATE WITH ALL IMMUNIZATIONS; AND 43% COMPLETED A DENTAL EXAM. THE PROGRAM UTILIZED 529 VOLUNTEERS, OF WHOM 500 WERE CURRENT OR FORMER HEAD START PARENTS. IN ADDITION, PARENT INVOLVEMENT ACTIVITIES WERE HELD AND MULTIPLE PARENT TRAININGS TOOK PLACE ON IMPORTANT TOPICS LIKE FOOD, SAFETY, AND CHILD ABUSE PREVENTION. 1235630 1049562 ENERGY ASSISTANCE: 1,891 HOUSEHOLDS IN OUR 6-COUNTY SERVICE AREA RECEIVED ENERGY ASSISTANCE, BENEFITTING 3,421 PEOPLE. 1,400 HOUSEHOLDS WERE SERVED THROUGH EDUCATION WORKSHOPS. 1564149 1397752 HOUSING: PROVIDES HOUSING ASSISTANCE TO LOW-INCOME INDIVIDUALS AND FAMILIES BASED ON FEDERAL GUIDELINES. 243 HOUSEHOLDS IN DEARBORN, OHIO, RIPLEY, SWITZERLAND, FRANKLIN, AND UNION COUNTIES RECEIVED HOUSING CHOICE VOUCHERS IN 2023, BENEFITTING 443 PEOPLE. 1034077 493734 WEATHERIZATION: 37 HOMES IN OUR 6-COUNTY SERVICE AREA WERE WEATHERIZED AND 74 ENERGY AUDITS WERE PERFORMED. 12 FURNACES WERE REPLACED AND 13 WERE REPAIRED DUE TO HEALTH AND SAFETY CONCERNS. IN ADDITION, 11 WATER HEATERS AND 11 ELECTRIC HEAT PUMPS WERE REPLACED AND INSTALLED. COVERING KIDS & FAMILIES: ENSURES THAT ALL ELIGIBLE CHILDREN AND ADULTS ARE ENROLLED IN AVAILABLE HEALTH-CARE COVERAGE PROGRAMS. IN OUR 5 COUNTY AREA, THERE WERE 469 ENROLLMENTS MADE. OTHER PROGRAMS: OTHER PROGRAMS INCLUDE THE SALVATION ARMY EXTENSION OFFICE; THE BEV HENRY EMERGENCY FUND, AND FAMILY DEVELOPMENT. 1034077 493734 7165838 true true false false false false false false false false true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 141 0 105 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false X COLLEEN LAY 8129261585 110 IMPORTING STREET AURORA IN 47001 TAMARA CUNNINGHAM EXECUTIVE DI 40.00 X 108321 0 4516 COLLEEN LAY CONTROLLER 40.00 X 81818 0 18462 PAM WEILER DIRECTOR 1.00 X 0 0 0 ROBERT EWBANK DIRECTOR 1.00 X 0 0 0 ROBIN HOCHSTRASSER DIRECTOR 1.00 X 0 0 0 WANDA KNOLLMAN DIRECTOR 1.00 X 0 0 0 ROBIN SIEKMAN DIRECTOR 1.00 X 0 0 0 NICOLE KINNEY DIRECTOR 1.00 X 0 0 0 KAREN PEELMAN DIRECTOR 1.00 X 0 0 0 SARAH BRICHTO DIRECTOR 1.00 X 0 0 0 DUSTIN HOGSTON DIRECTOR 1.00 X 0 0 0 ANNETTE RICHARDS DIRECTOR 1.00 X 0 0 0 NANCY SWART DIRECTOR 1.00 X 0 0 0 TERRI TROWBRIDGE PRESIDENT 2.00 X X 0 0 0 ADELE FRITZ VICE PRESIDE 2.00 X X 0 0 0 SONIA KAFFENBERGER TREASURER 2.00 X X 0 0 0 MARY LIERL SECRETARY 2.00 X X 0 0 0 190139 22978 1 false false false SHERMAN INSULATION 307 HANOVER AVE AURORA IN 47001 WEATHERIZATION 209036 TONY CONNLEY PROPERTIES 14159 SCHWIPPS RD MILAN IN 47031 HOUSING 120890 WATERVIEW LP 536 N SRICHMOND ST APPLETON WI 54911 HOUSING 118283 LOGAN ELDERLY HOUSING LP 25795 UNITY DRIVE WEST HARRISON IN 47060 HOUSING 102676 4 32821 7398248 361430 282706 7792499 32821 5610 -5610 -5610 SELF-INSURANCE RECOVERY 231767 231767 231767 8018656 231767 -5610 2972282 2972282 213117 213117 2045416 1873381 172035 45895 39017 6878 508283 467357 40926 208521 178168 30353 6664 6664 24500 24500 139981 139040 941 26300 26300 79658 79658 20645 20645 431543 431543 53657 53657 15034 15034 64707 64703 4 SUPPLIES AND MATERIAL 574668 574668 FOOD 184608 184608 TRAINING 28471 28471 DUES AND SUBS & OTHER 10642 10642 7654592 7165838 488754 0 153561 312968 270354 242178 74662 55932 382055 212404 184685 169651 427750 317443 1111012 1098172 435059 193553 59820 34729 427750 317443 922629 545725 X 98215 437384 90168 115063 188383 552447 1111012 1098172 X 364064 X false true X true true true X 6913473 6702285 7362297 8622532 7792499 37393086 6913473 6702285 7362297 8622532 7792499 37393086 37393086 37393086 231767 1.00000 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21200 21200 226462 100467 125995 134393 111937 22456 169651 OPERATING LEASES RIGHT-OF-USE ASSETS 274990 CASH HELD IN ESCROW FOR EMPLOYEE BEN 42453 317443 OPERATING LEASE LIABILITIES 274990 ACCRUED EMPLOYEE BENEFITS 42453 317443 X 8165446 141180 5610 146790 8018656 8018656 7801382 141180 5610 146790 7654592 7654592 SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2023 OR 2022, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENT COSTS 5,610 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENT COSTS 5,610 FUNDRAISER 32821 32821 2099 2042 1469 32821 32821 2099 2042 1469 5610 -5610 true HEAD START MEDICAL SCREEN 358 31234 ENERGY ASSISTANCE 3421 1049562 HOUSING VOUCHERS 443 1397752 WEATHERIZATION ASSISTANCE 74 416951 OTHER 2089 76783 SCHEDULE I, PAGE 1, PART I, LINE 2 WE FOLLOW STATE AND FEDERAL GUIDELINES REGARDING PARTICIPANT ELIGIBILITY AND COST PRINCIPLES. ALL FUNDS RECEIVED THAT ARE USED FOR GRANTS ARE SUBJECT TO MONITORING AND AUDIT BY THE GRANTOR AGENCIES AND THE ORGANIZATION'S INDEPENDENT AUDITOR. SCHEDULE I, PAGE 4, PART IV THE NUMBER OF RECIPIENTS IS BASED ON STATISTICS KEPT BY THE ORGANIZATION FOR REPORTING TO STATE AND FEDERAL FUNDING SOURCES. X PROGRAM SUPPLIE 12887 282706 false false false SCHEDULE M, PAGE 2, PART II PART I COL(B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE ESTIMATED NUMBER OF ITEMS RECEIVED. FORM 990, PAGE 2, PART III, LINE 4D WEATHERIZATION: 37 HOMES IN OUR 6-COUNTY SERVICE AREA WERE WEATHERIZED AND 74 ENERGY AUDITS WERE PERFORMED. 12 FURNACES WERE REPLACED AND 13 WERE REPAIRED DUE TO HEALTH AND SAFETY CONCERNS. IN ADDITION, 11 WATER HEATERS AND 11 ELECTRIC HEAT PUMPS WERE REPLACED AND INSTALLED. COVERING KIDS & FAMILIES: ENSURES THAT ALL ELIGIBLE CHILDREN AND ADULTS ARE ENROLLED IN AVAILABLE HEALTH-CARE COVERAGE PROGRAMS. IN OUR 5 COUNTY AREA, THERE WERE 469 ENROLLMENTS MADE. OTHER PROGRAMS: OTHER PROGRAMS INCLUDE THE SALVATION ARMY EXTENSION OFFICE; THE BEV HENRY EMERGENCY FUND, AND FAMILY DEVELOPMENT. FORM 990, PART VI LINE 15B. THE DEPUTY DIRECTOR EVALUATES AND SETS THE COMPENSATION OF OTHER OFFICERS. FORM 990, PAGE 6, PART VI, LINE 11B BOARD MEMBERS WERE PROVIDED AN ELECTRONIC COPY OF THE COMPLETE FORM 990 PRIOR TO THE OCTOBER 2024 BOARD MEETING. THAT RETURN WAS PRESENTED AT THE MEETING BY THE TAX PREPARER AND WAS DISCUSSED AND APPROVED BY THE BOARD BEFORE BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C WHENEVER A BOARD MEMBER HAS AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, HE OR SHE SHALL NOTIFY THE BOARD CHAIR OF THE CONFLICT IN WRITING. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER THAT COMES UNDER CONSIDERATION OR REQUIRES ACTION OF THE BOARD OR A BOARD COMMITTEE, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD CHAIR AND SHALL NOT BE PRESENT DURING BOARD OR COMMITTEE DISCUSSION OR DECISION ON THE MATTER. AS ADMINISTERED BY THE EXECUTIVE DIRECTOR, EACH BOARD MEMBER WILL BE ASKED TO COMPLETE A CERTIFICATION OF AGREEMENT WITH THE POLICY AND DISCLOSURE OF ANY CONFLICTS OF INTEREST UPON HIS OR HER ELECTION TO THE BOARD AND ANNUALLY THEREAFTER. FORM 990, PAGE 6, PART VI, LINE 15A AN ANNUAL WAGE COMPARABILITY STUDY IS COMPLETED. A COMMITTEE OF INDEPENDENT BOARD OF DIRECTORS REVIEWS THAT STUDY AND ANNUALLY EVALUATES THE EXECUTIVE DIRECTOR AND SETS THE DIRECTOR'S COMPENSATION, TAKING INTO ACCOUNT THE EVALUATION AND THE WAGE COMPARABILITY STUDY. THIS WAS LAST DONE IN OCTOBER 2023. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT COSTS 5,610 SPECIAL EVENT COSTS -5,610