2024-10-25T11:20:03+00:00 2022-12-31 363990892 Capin Crouse LLP 345 Massachusetts Avenue Suite 300 Indianapolis IN 46204 990 2022-01-01 351557200 Southeast Neighborhood Development Inc SOUT 3176345079 3230 Southeastern Avenue Indianapolis IN 46203 Kelli Mirgeaux President 3176345079 2024-10-25 true true Daren Daiga P01074795 5055022746 2022 2024-10-15 13:58:12Z Kelli Mirgeaux 3230 Southeastern Avenue Indianapolis IN 46203 2900969 false X www.sendcdc.org X 1983 IN Housing & economic development focusing on low-income individuals. 11 11 10 35 0 0 761488 1638264 0 759037 54508 106056 200701 -3772 1016697 2499585 172386 1535280 0 0 265118 436845 0 0 24047 534999 470496 972503 2442621 44194 56964 5233256 5605825 752419 1523796 4480837 4082029 X Southeast Neighborhood Development, Inc. (SEND) is a non-profit community development corporation that advocates for housing, economic, and social equity by working with residents, business owners, and community partners to create and maintain inclusive, healthy, and vibrant neighborhoods in southeast Indy. Since 1983, we've invested more than $40 million in development projects in our community while improving housing, attracting business and investment, fostering education, sponsoring unique events, and helping spread the word about all the good things going on in our neighborhood. true false 1331330 852583 611879 Affordable Housing SEND envisions vibrant communities where equitable access to high-quality, long-term affordable housing is a reality for all, irrespective of income, race, ethnicity, background, or ability. 822152 682697 147158 Economic Development SEND envisions vibrant local economies where small business owners and entrepreneurs no longer face barriers, having equitable access to capital and resources that support business growth. 66752 0 0 Community Building SEND envisions neighborhoods where all voices have a space and a place to advocate for better quality of life. 2220234 true true false false false false false true false true false true false false false false true false false false false false false true false false true true false false false false false false false false false false false false false true false false false false true 11 0 true 10 true false false false false false false false false false false false false X 11 11 false false false true false false false true true false false true true true true true true true false true true X Kelli Mirgeaux 3176345079 3230 Southeastern Avenue Indianapolis IN 46203 Chad Dickerson Chairman 0.5 X X 0 0 0 Daniel Cruse Treasurer 0.5 X X 0 0 0 Emily Vanest Immediate Past Chair 0.5 X X 0 0 0 Pastor David Bacon Vice Chairman 0.5 X X 0 0 0 S Taylor Hughes At-Large 0.5 X X 0 0 0 Sarah Savage Secretary 0.5 X X 0 0 0 Brenda Mcatee Director 0.5 X 0 0 0 Catherine Esselman Director 0.5 X 0 0 0 Jessica Darling Director 0.5 X 0 0 0 Matt Impink Director (part year) 0.5 X 0 0 0 Nick Dugan Director (part year) 0.5 X 0 0 0 Peggy Frame Director 0.5 X 0 0 0 Ralph Adams Director 0.5 X 0 0 0 Kelli Mirgeaux President 40.0 X 92057 0 0 92057 0 0 0 false false false Structure Midwest 15304 Mystic Rock Drive Indianapolis IN 46033 Construction Services 933750 Indy Mod Homes 1147 E 10th St Indianapolis IN 46202 Construction Services 497274 Carley Custom 7123 E 46th Street Indianapolis IN 46226 Construction Services 373126 CW Construction 3763 W 30th St Indianapolis IN 46208 Construction Services 155586 4 20270 617669 1000325 1638264 Program rental revenue 531110 611879 611879 Development revenue 900099 147158 147158 0 0 0 0 759037 31154 31154 0 0 472272 397370 0 74902 74902 74902 0 20270 4014 -4014 -4014 Miscellaneous revenue 900099 242 242 0 0 0 0 242 2499585 759037 0 102284 10000 10000 1525280 1525280 0 0 92057 67914 20742 3401 13340 9738 3068 534 252562 186595 56812 9155 53194 38831 12235 2128 25692 19097 5634 961 1500 1500 51008 51008 36368 34320 0 2048 68387 64834 3553 126737 111436 13034 2267 2751 2751 603 603 41159 18110 23049 114541 106637 7904 Program expenses 27442 27442 0 0 0 0 2442621 2220234 198340 24047 197529 152920 548210 679954 188715 617677 20313 10869 0 0 857377 818539 4472610 2077867 2667188 2394743 0 673844 828163 80080 102960 5233256 5605825 104949 426924 29483 163103 161333 0 433456 791733 114323 50911 0 752419 1523796 X 4131961 3653829 348876 428200 4480837 4082029 5233256 5605825 X 56964 -253164 -202608 X false true X true false X 488560 357076 442037 761488 1638264 3687425 0 0 488560 357076 442037 761488 1638264 3687425 1144356 2543069 19234 32630 26451 26480 31154 135949 24028 17699 2174 8987 0 52888 20562 2181 209740 75195 242 307920 4184182 3166820 0.6078 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 20562.0, COLUMN B - 2181.0, COLUMN C - 209740.0, COLUMN D - 75195.0, COLUMN E - 242.0, COLUMN F - 307920.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 63000 63000 4271259 1956672 2314587 122664 119561 3103 15687 1634 14053 2394743 Investment in limited liability company 189879 C Property held for development, net of allowances 638284 C 828163 2250435 -253164 4014 -249150 2499585 0 0 2499585 2446635 4014 4014 2442621 0 0 2442621 Schedule D, Part IV, Line 2b Explanation of escrow agreement The organization has an escrow liability of $161,333 reported on Form 990, Part X, line 21. This amount represents funds held as a fiscal agent for the Greater Virginia Avenue Corridor Economic Improvement District, processed through a separate bank account, and designated for specific purposes not yet disbursed. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Fundraising event expenses - 4014 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising event expenses - 4014 6 Days of SEND 20270 20270 0 90 1424 2500 0 0 20270 20270 0 90 1424 2500 4014 -4014 true Garfield Park Neighborhood Association PO Box 33414 Indianapolis IN 46203 464590632 501(c)(3) 10000 Beautification/Wayfinding signage 1 0 Housing Repairs and construction 16 1525280 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization acts as a fiscal agent for neighborhood groups and does not grant funds directly to individuals. The organization pays vendors directly for housing assistance projects, such as construction and home repairs for individuals. Form 990, Part III, Line 2 New program services The organization began the Community Building program during the 2022 tax year. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall consist of up to six (6) members of the Board of Directors. Five (5) of the members shall be the Chairperson, Past Chairperson, Vice Chairperson, Secretary and Treasurer. Each member shall serve on the Executive Committee but cannot vote or take any official action on behalf of the corporation. The Executive Committee shall have the authority to act only during the interval between meetings of the Board of Directors and on matters whose deadlines expire before the next scheduled meeting of the Board of Directors. The Executive Committee shall possess and may exercise the full authority of the Board of Directors in the management of the affairs of the Corporation, with the following exceptions upon which the Executive Committee may not act: 1. Approve any plan of merger, consolidation, or dissolution of the Corporation; the sale, lease, mortgage, or other disposition of all, or substantially all, of the Corporation's Assets. 2. Approve any changes in the Corporation's Bylaws or engage in any activity that is not consistent with the purpose goals and objection of the Corporation; or 3. Approve any changes in the membership structure of the Corporation. 4. Evaluate and recommend compensation for the President of the Corporation if one is employed by the Board of Directors. 5. Advise the Nominating and Governance Committee on Board of Directors composition to help create and maintain a diversified and knowledgeable Board of Directors. Form 990, Part VI, Line 5 Diversion of organization assets The organization experienced loss of funds of approximately $202,000 due to embezzlement by a former employee. Upon discovery, this was brought to the Board's attention and the employee was terminated. The organization also reported the incident to the police. An investigation is ongoing. The organization has taken the following corrective actions: 1. Engaged an outside accounting firm for bookkeeping 2. Increased monitoring of transactions by President 3. Increased policy enforcement by President Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The board chair is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The President reviews the Board Chair's statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board ensures the independence of those involved in setting and approving compensation for all staff. The board conducts periodic, thorough reviews of all relevant issues and consults with independent experts. They also gather and analyze comparability data from similar organizations and market evaluations before making any determinations. The deliberation and decisions are contemporaneously documented in the board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Loss due to alleged fraud - -202608; SEND Hanna Commons LLC 3230 Southeastern Avenue Indianapolis IN 46203 882512633 Support Hanna Commons, a 55-unit permanent supportive housing project in partnership with UpHoldings IN 0 0 Southeast Neighborhood Development