2024-02-25T12:09:53-08:00 2023-06-30 454220136 Cindy Fulton CPA LLC 3270 Ivanhoe Ave St Louis MO 63139 990 2022-07-01 431752410 Delta Center for Independent Living DELT 6369268761 3837 McClay Road Saint Peters MO 63376 Jim Ruedin Executive Director 6369268761 2023-11-08 true Jim Ruedin XXX-XX-XXXX true Cindy Fulton P01066528 3146442700 2024-01-29 X 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Jim Ruedin 3837 McClay Suite T St Peters MO 63376 2253864 false X www.dcil.org X 1997 MO Promote greater independence for individuals with disabilities. 13 13 15 13 0 0 347234 970769 1014994 1277284 649 5162 1362228 2253864 0 0 731622 928487 0 57177 289671 346070 1021293 1274557 340935 979307 1711743 2651322 1303196 1296799 408547 1354523 X Promote greater independence for individuals with disabilities. false false 1102529 0 1277284 Delta Center for Independent Living is a non-profit organization which exists to support people with disabilities to live as independently as possible in the community. Our coverage area includes St. Charles, Lincoln, and Warren Counties. We are one of twenty-two centers in Missouri. Centers for Independent Living arose from the disability rights movement in the early 1970's. Communities were not accessible and supports to assist people with remaining in their homes did not exist. The disability rights movement led to the Rehabilitation Act of 1975 and eventually the Americans with Disabilities Act. . Connecting people to community resources through our information and referral services assisted 570 people during this year. Referrals range from financial assistance to transportation to in-home supports and health care services. There is no end to what people with disabilities will need in the way of community supports to remain independent. . Skills training, which can encompass self-advocacy, cooking, budgeting, etc. assisted 39 people over the last year. . Peer support services connect people with disabilities with each other in order to create natural support networks of people who have common, shared experiences. This is done through out Endeavour Program which assists people with spinal cord injuries as well as advocacy training. . Delta Center partners with Missouri Assistive Technology with their "TAP" program. This provides a free adapted telephone to anyone with a hearing or visual impairment who makes less than $60,000 per year. . Delta Center partners with the Veteran's Administration by providing veteran-directed in-home services in Warren, Lincoln, and Montgomery Counties and St. Louis City in Missouri as well as a dozen counties in Illinois. This program continues to grow. Delta Center also provides the financial management service part of the program to Centers for Independent Living in other parts of Missouri which offer the Veteran Program. . Delta Center offers an equipment exchange program which provides durable medical equipment to people who otherwise cannot afford them. During this fiscal year, Delta Center received $161,577 worth of donated items (if they had been purchased new). We recorded those donations at an estimated fair market value when donated of $50,249. Two hundred seventy-five individuals received donated medical and adaptive equipment. . Delta Center offers an "Aging in Place" assessment designed to identify potential risks and barriers to someone wishing to age-in-place at home. The assessment also offers suggestions for supports and resources to mitigate risks as much as possible. . Delta Center partners with other social service agencies to address needs in the community such as affordable and accessible housing, transportation, and health care needs. . Across all programs, Delta Center provided services during the year to 1,017 people. 1102529 true true false true false false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false false false true false false false false true false false false true 9 0 15 true false false false false false false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false X X Jim Ruedin 6369268761 3837 McClay Road Suite T St Peters MO 63376 X Austin Bender President 0.25 X X 0 0 0 Chris Howrey Vice-President 0.25 X X 0 0 0 David Miles Secretary 0.25 X X 0 0 0 Courtney Labonte Treasurer 0.25 X X 0 0 0 April May Director 0.25 X 0 0 0 Mitch Berry Director 0.25 X 0 0 0 Donna Diehl Director (Part-year) 0.25 X 0 0 0 Lydia Mitchell Director 0.25 X 0 0 0 Mike Bender Director 0.25 X 0 0 0 Otis Pitts Director 0.25 X 0 0 0 Josh Salley Director (part-year) 0.25 X 0 0 0 Roy Zirges Director 0.25 X 0 0 0 Jim Wallis Director (part-year) 0.25 X 0 0 0 Jim Ruedin Executive director 28.00 X 0 116496 15705 0 116496 15705 0 false false false 0 63763 536677 254453 115876 50249 970769 Vet-directed admin. fees 900099 1186210 0 0 FMS admin. fees 900099 68240 0 0 FMS services 900099 3719 0 0 Consulting 900099 19115 0 0 1277284 649 0 649 DC's portion of workers comp refunds 900099 5162 5162 0 0 5162 2253864 1282446 0 649 92478 41930 22595 27953 644748 609581 24618 10549 38270 35523 1867 880 99251 89735 4921 4595 53740 47156 3292 3292 485 485 0 0 29012 0 29012 0 10863 8516 2347 0 11795 0 11795 0 26635 23441 1597 1597 58525 50418 3438 4669 56906 51328 2789 2789 20076 20076 0 0 1474 1474 0 0 16363 16363 0 0 4046 4046 0 0 8952 6461 2050 441 Client assistance 36892 36892 0 0 In-kind equip. donated 50249 50249 0 0 Other 13797 8855 4530 412 1274557 1102529 114851 57177 285017 578488 8118 31074 31884 1268007 1414913 109438 108549 20230 6069 18207 14161 495209 1711743 2651322 278401 503343 350000 40000 674795 753456 1303196 1296799 X 376054 1291416 32493 63107 408547 1354523 1711743 2651322 979307 -33331 X false true X true false X 0 519771 57873 413827 347234 970769 2309474 0 0 519771 57873 413827 347234 970769 2309474 0 2309474 1420 3 649 2072 0 521 120 5162 5803 2317349 2386019 0.99660 0.99870 X 0 0 0 Pt II Ln 10 Other Income Part II, Line 10 Description: Honoraria 2018: 521. 2019: 120. Description: DC's portion of workers comp refunds 2022: 5162. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 1075 false false 1075 Pt II-B Line 1 Paid consultant to lobby Missouri legislators about the hourly rate for consumer-directed services based on the statutory requirements of the program, increases in the minimum wage, and failure of the state to increase reimbursement accordingly. The consultant also educated legislators about the need for increased Center for Independent Living funding via the state budget process. 0 0 20230 6069 14161 14161 Due to Delta Center PAS 753456 753456 X 6581516 -33331 4360983 4327652 2253864 2253864 5635540 4360983 4360983 1274557 1274557 Pt X, Line 2 Delta Center is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law, except on net income derived from unrelated business activities as defined by the Internal Revenue Code. Therefore, there are no provisions for income taxes reflected in these financial statements. Management does not believe there are any uncertain tax positions as of June 30, 2023 and 2022. Pt XI, Line 2d Agency transaction revenue offset against related agency expenses on the 990. Pt XII, Line 2d Agency transaction revenue offset against related agency expenses on the 990. X Used durable medical equipment 765 50249 Est.FMV when donated false false false Pt I col(b) The number on line 25, col. b, represents the total number of items donated. We do not track the number of donors. Pt VI, Line 2 Board member Mike Bender and the Vice-President, Austin Bender, have a family relationship. Pt VI, Line 11b The draft of the Form 990 was emailed to all board and finance committee members for their questions, comments, and changes. Any changes were forwarded to the 990 preparer and the 990 revised. It was then provided for review again before filing with the IRS. Pt VI, Line 12c The policy calls for board members and the executive director to review, discuss, and sign their individual conflict of interest statement annually. The executive director maintains the signed documents. In the event of a potential conflict of interest of a board member or the executive director, the individual involved would recuse him/herself from the discussion. The other board members would then discuss the potential conflict and, if warranted, determine a course of action. Pt VI, Line 19 Delta Center's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Pt VII, Col (F) and col. E - The W-2 amount represents the calendar 2022 salary paid to the executive director by the related organization noted in Sch. R, Part II. The amount in column F represents the health insurance and retirement paid by the related organization. The executive director's personnel costs allocated to this organization for the fiscal year are reported in Part IX, line 5, and are based on an estimate of time spent on this organization's activities. Other The finance committee, which meets on a regular basis, is responsible for selecting the auditing firm, overseeing the audit process, reviewing the audited statements when they are completed, and recommending their approval to the board of directors. Other Pt. IX, Column D - As in prior years, there is a minimal amount of expense allocated to fundraising since the main funding sources are a renewing grant with a department of the State of Missouri and renewing contracts with FMS clients and the Veterans Administration . There will be more fundraising expenses in subsequent years as the development of other fundraising sources are pursued. Other Pt. I, line 5 and Pt. V, question 2a - The total number of W-2's issued by Delta Center PAS in 2022, the related organization, was 23. As noted in Schedule R, all salaries and wages of employees are shared between the two organizations. The number "15" in these boxes represents the estimated FTE's of staff time spent on this organization's activities. The other 8 FTE's are reported in these boxes on the 990 of Delta Center PAS. Pt III, Line 2 As noted in Pt. III, Delta Center provided financial management services (FMS) to several Missouri tax-exempt organizations by processing payroll, tax, and non-employee goods and services. Delta Center also provided similar services to the Veterans Administration. All services were paid and subsequently billed dollar-for-dollar to the other entities. The amounts paid by Delta Center and subsequently billed to the other organizations are considered agency transactions for accounting purposes and are not included in the revenue (Pt. VIII) and expenses (Pt. IX). Delta Center receives administrative fees for the services which are reported in Pt. VIII, line 2. Other The number of employees listed on Pt. V, line 2a, as noted in another comment in Schedule O, represents the portion of Delta Center's shared staff full-time equivalents paid by the related organization, Delta Center PAS (PAS) but who worked on Delta Center CIL's (CIL) programs. All of the shared staff's W-2's are filed using PAS' Federal ID number (FEIN). CIL acts as a payroll fiscal agent for its clients in the Veterans Independence Program (VIP). It files quarterly 941's and related W-2's for clients' attendants' wages and taxes using CIL's Federal ID number 43-1752410. For 2022 CIL filed 337 W-2's using its FEIN for clients' attendants in the VIP program. CIL also acts as a payroll fiscal agent for its FMS (Financial Management Services) clients' attendants' wages and taxes but uses a different CIL FEIN, 86-2213939. For 2022, CIL filed 87 W-2's for FMS clients' attendants using this second FEIN. Since the attendants who work for the VIP and FMS clients are not involved in any of Delta Center's activities, their W-2's are not included in the number on Pt. V, line 2a. Pt VI, Line 15a In April 2023, Delta Center purchased compensation reviews for all positions. Salaries for all staff, with the exception of the Executive Director, were adjusted so that the combination of salary and benefits was at least at the 75th percentile of similarly-sized non-profits in the area. Pt VI, Line 15b The compensation review for the Executive Director is provided by the Board's executive committee which reviews performance yearly and determines how to adjust the compensation for that position. Delta Center Personal Attendant Services 3837 McClay Road Suite T Saint Peters MO 63376 203661442 Provide personal attendants for disabled individuals MO 501(c)(3) Line 10 NA false false false true false true false false false false false false false false true true true true false false