2025-05-08T08:26:15-05:00 2024-06-30 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2023-07-01 471473842 GOODWILL LEADS INC GOOD 5744727345 1805 W WESTERN AVE PO BOX 3846 SOUTH BEND IN 46619 DEBIE COBLE CEO AND PRESIDENT 5744727358 2025-04-30 1 0 MARGENE ZINK P01222961 5742894011 2025-04-16 2023 2025-03-06 01:10:19Z DEBIE COBLE 1805 WESTERN AVE SOUTH BEND IN 46619 5443877 0 X EXCELCENTERHS.ORG X 2014 IN THE MISSION OF THE EXCEL CENTER OF NORTHERN INDIANA IS TO PROVIDE ADULTS THE COURSEWORK AND SUPPORT NEEDED TO EARN AN INDIANA HIGH SCHOOL DIPLOMA TO PURSUE CAREER AND COLLEGE PATHWAYS. 12 11 78 0 0 0 4328206 5411863 0 0 0 0 44100 32014 4372306 5443877 0 0 0 0 3342307 3533779 0 0 0 1727255 1756052 5069562 5289831 -697256 154046 2869711 2650480 3870331 3497054 -1000620 -846574 X THE MISSION OF THE EXCEL CENTER OF NORTHERN INDIANA IS TO PROVIDE ADULTS THE COURSEWORK AND SUPPORT NEEDED TO EARN AN INDIANA HIGH SCHOOL DIPLOMA TO PURSUE CAREER AND COLLEGE PATHWAYS. 0 0 3980050 32014 OUR COURSE PROGRESSION ALLOWS US TO 'MEET STUDENTS WHERE THEY ARE'. ENROLLING STUDENTS PROVIDE A COPY OF THEIR TRANSCRIPT FROM THE LAST HIGH SCHOOL THEY ATTENDED WHICH ALLOWS US TO DETERMINE HOW MANY CREDITS A STUDENT NEEDS TO COMPLETE THE REQUIREMENTS FOR THE CORE 40 DIPLOMA. EACH STUDENT ALSO SITS FOR SEVERAL ACADEMIC ASSESSMENTS WHICH ARE USED TO DETERMINE APPROPRIATE COURSE PLACEMENT BASED UPON THE STUDENT'S CURRENT KNOWLEDGE OF THE DISCIPLINE. THE MAJORITY OF OUR COURSES ARE FACE-TO-FACE, IN CLASSROOM INSTRUCTION WITH A LICENSED TEACHER WITH AN AVERAGE CLASS SIZE OF LESS THAN 15. SOME CREDIT RECOVERY COURSES ARE AVAILABLE ONLINE FOR STUDENTS ON AN AS NEEDED BASIS. THE EXCEL CENTER OFFERS A UNIQUE ACCELERATED CURRICULUM ALLOWING STUDENTS TO EARN REQUIRED CREDITS MORE QUICKLY. WITH EIGHT WEEK TERMS OFFERED FIVE TIMES PER YEAR, STUDENTS CAN ADVANCE THROUGH THE PROGRAM AT A STEADY PACE. THE EXCEL CENTER HAS A GOAL TO HELP REMOVE BARRIERS ADULT STUDENTS MAY FACE WHEN IT COMES TO ATTENDING SCHOOL. TWO SIGNIFICANT PROGRAMS ARE PUBLIC TRANSPORTATION ASSISTANCE AND ONSITE CHILDCARE. FOR THOSE STUDENTS WHO QUALIFY FINANCIALLY, WE PROVIDE FREE BUS PASSES FOR THE LOCAL PUBLIC BUS SYSTEM, GAS CARDS, OR RIDES UTILIZING UBER FOR THE LOCAL PUBLIC BUS SYSTEM. THERE IS NO CHARGE FOR RIDERS OF THE EAST CHICAGO BUS LINE BUT THERE IS A FEE FOR GARY PUBLIC TRANSIT. IF BUS SYSTEMS ARE NOT AN OPTION, WE EXPLORE OTHER OPTIONS (LISTED ABOVE) IN ORDER TO ASSIST GETTING STUDENTS TO SCHOOL SO THAT TRANSPORTATION IS NOT A BARRIER FOR ANY STUDENT.OUR DROP IN CENTER, KNOWN AS "KIDS EXCEL" (CHILDCARE PROGRAM), IS FREE TO OUR STUDENTS WHENEVER THEY ARE IN OUR BUILDING. CHILDREN AGES 7 WEEKS TO 7 YEARS OLD ARE ACCEPTED INTO THE CHILDCARE PROGRAM. WE TRY TO TAKE ACCOMMODATIONS FOR SCHOOL AGE CHILDREN WHEN APPROPRIATE. HOWEVER, MOST OF THE TIME, SCHOOL AGE CHILDREN ARE IN THEIR OWN SCHOOLS WHILE OUR CLASSES ARE IN SESSION. THE DIRECTOR OF KIDS EXCEL IS CERTIFIED IN HIGH SCOPE, A PRE-SCHOOL CURRICULUM DEVELOPED FOR CHILDREN IN POVERTY, AND SHE HAS IMPLEMENTED IT INTO OUR PROGRAM. WORKING WITH A LOCAL NON-PROFIT, WE ARE ALSO SENDING OUR SOUTH BEND KIDS EXCEL STAFF TO RECEIVE THEIR OWN CREDENTIALS IN HIGH SCOPE. THIS IS FURTHERING OUR ABILITY TO SERVE OUR STUDENTS AND THEIR FAMILIES AT HIGH QUALITY LEVEL. WE ALSO ASSIST OUR STUDENTS WITH SEEKING CHILDCARE VOUCHER APPLICATIONS AND HELP THEM EVALUATE CHILDCARE OPTIONS FOR POST-GRADUATION NEEDS. CHILDCARE HAS HAD A SIGNIFICANT IMPACT ON ENABLING OUR STUDENTS TO BE IN THE CLASSROOM, AND HAS ALSO IMPACTED THE GROWTH AND DEVELOPMENT OF THE CHILDREN IN THE PROGRAM. 3980050 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 78 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X KIM MOLL 5744727345 1805 W WESTERN AVE SOUTH BEND IN 46619 DEBIE COBLE PRESIDENT/CEO 4.75 40.25 X X 0 301566 26729 KARMAN EASH SCHOOL TREASURER 5.00 40.00 X 0 144238 22999 CHRIS ALBER SUPERINTENDENT 40.00 X 112788 0 12014 BISHOP EDDIE MILLER BOARD MEMBER 2.00 X 0 0 0 JULIANN JANKOWSKI BOARD MEMBER 2.00 X 0 0 0 LOUIS GONZALEZ BOARD MEMBER 2.00 X 0 0 0 ANN CAROL NASH BOARD MEMBER 2.00 X 0 0 0 MARGUERITE TAYLOR BOARD MEMBER 2.00 X 0 0 0 WALLY MCQUADE BOARD MEMBER 2.00 X 0 0 0 MARY PAT LATOWSKI BOARD MEMBER 2.00 X 0 0 0 JAYDE LIPPERT BOARD MEMBER 2.00 X 0 0 0 ANTHONY ALLISON BOARD CHAIR 2.00 X X 0 0 0 ANDREA PEARMAN VICE CHAIR 2.00 X X 0 0 0 DANA TROWBRIDGE TREASURER 2.00 X X 0 0 0 SHIRE KUCH SCHOOL TREASURER 5.00 40.00 X 0 0 0 112788 445804 61742 1 0 1 0 BECKER ASSOCIATES OF WASHINGTON LLC 737 WEST CHESTER PIKE STE 5 HAVERTOWN PA 19083 RENTAL 139685 1 5390765 21098 5411863 MISCELLANEOUS INCOME 900099 16422 16422 OVERPAYMENTS AND REFUN 900099 15592 15592 32014 5443877 32014 0 0 140746 140746 2694909 2148087 546822 157359 125251 32108 329704 276065 53639 211061 161533 49528 57624 57624 133616 88922 44694 43131 43131 57023 35738 21285 257136 228490 28646 519557 419905 99652 25629 9093 16536 7737 7737 70544 56710 13834 385280 311843 73437 92911 75282 17629 LICENSES AND FEES 69818 69818 STUDENT TRANSPORTATION 29192 29192 GRADUATION EXPENSES 5914 5914 STUDENT RECRUITMENT 641 641 299 299 5289831 3980050 1309781 0 159934 210832 100306 112460 37515 141315 11360 4281 66892 14891 4626143 3383868 1483793 1242275 1009911 924426 2869711 2650480 79148 83651 25000 0 3766183 3413403 3870331 3497054 X -1017496 -862175 16876 15601 -1000620 -846574 2869711 2650480 154046 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2879508 1894192 985316 1746635 1489676 256959 1242275 OPERATING ROU ASSET 899028 FINANCING ROU ASSET 15461 OTHER ASSETS 9937 924426 ACCOUNTS PAYABLE - GOODWILL INDUSTRIES OF MICHIANA 528764 OPERATING LEASE LIABILITY 932852 FINANCING LEASE LIABILITY 15882 LOANS FROM GOODWILL INDUSTRIES OF MICHIANA 1935905 3413403 X 5555477 111600 111600 5443877 0 5443877 5401431 111600 111600 5289831 0 5289831 PART X, LINE 2: THE SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE SCHOOL IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE SCHOOL HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE SCHOOL'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE SCHOOL'S 2020 THROUGH 2022 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION INCLUDES THE RACIAL DISCRIMINATION POLICY IN THEIR BROCHURES. X 0 0 0 0 0 0 0 0 0 DEBIE COBLE PRESIDENT/CEO 0 301566 0 0 0 0 0 12015 0 14714 0 328295 0 0 KARMAN EASH SCHOOL TREASURER 0 144238 0 0 0 0 0 15214 0 7785 0 167237 0 0 SCHEDULE J, PAGE 1, LINE 3 DEBIE COBLE IS AN EX-OFFICIO MEMBER OF THE BOARD DUE TO BEING THE CEO OF A RELATED ORGANIZATION, GOODWILL INDUSTRIES OF MICHIANA, INC. HER COMPENSATION FROM THE RELATED PARTY IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE GOODWILL BOARD OF DIRECTORS WHO DETERMINES THE COMPENSATION FOR THE CEO BY FOLLOWING THE PROCEDURE OF "REBUTTAL PRESUMPTION" TO ENSURE COMPLIANCE WITH IRS GUIDELINES (IRC 4958) ARE FOLLOWED WHICH INCLUDES: 1) MAKING SURE THE TRANSACTION WAS APPROVED IN ADVANCE BY AN AUTHORIZED BODY OF THE NONPROFIT COMPOSED OF INDEPENDENT/UNRELATED INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST. 2) THE AUTHORIZED BODY OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY BEFORE MAKING ITS DECISION. 3) THE AUTHORIZED BODY ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION AT THE TIME THE DECISION IS MADE. THIS PROCESS IS PERFORMED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE FORM 990 IS REVIEWED BY THE EX-OFFICIO BOARD MEMBER, SECRETARY/TREASURER, DEPUTY SCHOOL TREASURER AND PRIOR TO FILING IT IS ALSO PROVIDED TO THE BOARD CHAIR AND THOSE BOARD MEMBERS WITH ACCOUNTING AND 990 EXPERIENCE. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR, USUALLY IN THE FALL, THE BOARD OF DIRECTORS REVIEWS AND EITHER MAKES CHANGES OR REAFFIRMS ALL LEADERSHIP AND GOVERNANCE POLICIES AND CONFORMANCE TO THOSE POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THE VP OF THE EXCEL CENTER'S SALARY IS REVIEWED AND APPROVED BY THE BOARD ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND OTHER ORGANIZING DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, 2C THE ORGANIZATION HAS A PROCESS FOR OVERSIGHT THAT INCLUDES REVIEWS AND RECOMMENDATIONS FROM GOODWILL INDUSTRIES OF MICHIANA, INC'S PRESIDENT & CEO, CFO, ACCOUNTANT AND LEADS BOARD MEMBERS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. GOODWILL INDUSTRIES OF MICHIANA INC PO BOX 3846 SOUTH BEND IN 46616 351093073 EXEMPT IN 501(C)(3) LINE 7 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 GOODWILL INDUSTRIES OF MICHIANA INC E 1935905 BALANCE OF COST GOODWILL INDUSTRIES OF MICHIANA INC O 111600 NON-CASH CONTRIBUTION GOODWILL INDUSTRIES OF MICHIANA INC P 896926 COST GOODWILL INDUSTRIES OF MICHIANA INC K 120000 COST