2024-07-17T08:37:13-05:00 2023-12-31 351509921 SWARTZ RETSON & CO PC 235 E 86TH AVENUE MERRILLVILLE IN 46410 990 2023-01-01 311168281 MEALS ON WHEELS OF NORTHWEST INDIANA INC NORT 2197563663 8446 VIRGINIA STREET MERRILLVILLE IN 46410 SANDRA NOE CHIEF EXECUTIVE OFFICER 2197563663 2024-06-27 1 SANDRA NOE 999009999 0 RICHARD A YOUNG P00367526 2197693616 2024-06-26 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SANDRA NOE 8446 VIRGINIA STREET MERRILLVILLE IN 46410 4206968 0 X WWW.MOWNWI.ORG X 1977 IN TO DELIVER NUTRITIOUS MEALS TO THOSE IN NEED WITH THE SUPPORT OF COMMUNITY VOLUNTEERS. 15 15 71 547 0 0 805157 956820 2694132 3168602 -3887 30879 -23637 -25995 3471765 4130306 0 0 0 0 1502881 1802824 0 0 201120 2042659 2271644 3545540 4074468 -73775 55838 5191602 5423860 237078 362433 4954524 5061427 TO DELIVER NUTRITIOUS MEALS TO THOSE IN NEED WITH THE SUPPORT OF COMMUNITY VOLUNTEERS. 0 0 3439597 3174055 PROVIDE MEAL DELIVERY TO NEEDY INDIVIDUALS. APPROXIMATELY 2,546 UNDUPLICATED PERSONS UTILIZED THIS SERVICE, RECEIVING 513,098 MEALS. 3439597 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 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 0 0 0 0 0 1 6 0 1 71 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X X X SANDRA NOE 2197563663 8446 VIRGINIA STREET MERRILLVILLE IN 46410 AMY BLAKER PRESIDENT 1.00 X X 0 0 0 APRIL GORDON BOARD MEMBER 1.00 X 0 0 0 DEREK KINNEY PAST PRESIDENT 1.00 X X 0 0 0 DONNA CATALANO BOARD MEMBER 1.00 X 0 0 0 JACK MIX BOARD MEMBER 1.00 X 0 0 0 JAMES KATONA BOARD MEMBER 1.00 X 0 0 0 LASHUNG WILLIS BOARD MEMBER 1.00 X 0 0 0 PATRICIA GYURE VICE PRESIDENT 1.00 X X 0 0 0 RACHAEL WRIGHT SECRETARY 1.00 X X 0 0 0 RICHARD LONG BOARD MEMBER 1.00 X 0 0 0 VERNE P SEEHAUSEN TREASURER 1.00 X X 0 0 0 VICTORIA BLINK BOARD MEMBER 1.00 X X 0 0 0 WARREN JOHNSON BOARD MEMBER 1.00 X 0 0 0 CLAUDIA JONES BOARD MEMBER 1.00 X 0 0 0 SUSAN M ROUSE BOARD MEMBER 1.00 X 0 0 0 SANDRA NOE CHIEF EXECUTIVE OFFICER 45.00 X 120864 0 10274 120864 0 10274 1 0 0 0 0 115214 841606 30186 956820 MEAL PROGRAM REVENUE 624200 3168602 3168602 3168602 33503 33503 2624 -2624 -2624 -2624 42590 115214 74038 -31448 -31448 MISCELLANEOUS 900099 5453 5453 5453 4130306 3174055 0 -569 132733 103854 28879 1374695 995656 265209 113830 15175 8780 6395 166913 115731 35935 15247 113308 83640 21394 8274 1200 1200 14778 14778 2672 2672 44553 29288 6694 8571 23698 23652 46 70261 39346 9775 21140 54538 36572 9202 8764 68823 58273 7295 3255 77138 72288 1586 3264 6505 71 4320 2114 756 640 80 36 144770 135664 6296 2810 73406 69154 2940 1312 COST OF MEALS 1256284 1256284 FOOD CONTAINERS AND PAC 267330 267330 MAINTENANCE AND REPAIRS 97018 86157 2693 8168 BAD DEBTS 8486 8486 59428 48731 6362 4335 4074468 3439597 433751 201120 1785 874 2562186 2282168 60078 150794 532447 482870 44789 49062 16297 19848 3989289 1992942 1741531 1996347 220349 432269 12140 9628 5191602 5423860 92935 196178 144143 166255 237078 362433 X 4790323 4863083 164201 198344 4954524 5061427 5191602 5423860 55838 51065 0 X X 0 1 X 1 0 X 706622 2927352 1103356 805157 956820 6499307 706622 2927352 1103356 805157 956820 6499307 481704 6017603 15308 15520 12447 4598 33503 81376 20832 11312 8040 28957 48043 117184 6697867 11828806 0.89840 0.89230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 220349 32087 11722 240714 266519 -35451 10719 220349 244688 31946 10115 266519 225410 601 27176 8499 244688 137273 111728 33729 57320 225410 0.66769 0.33231 1 0 503066 503066 1664935 735141 929794 1100412 952033 148379 720876 305768 415108 1996347 ENDOWMENT FUNDS 79417 F LEGACY FOUNDATION INVESTMENTS 92949 F INVESTMENT CPCF 68348 F INVESTMENTS 191555 F 432269 ACCRUED PAYROLL LIABILITIES 155340 LEASE OBLIGATIONS - FINANCE 9996 DEFERRED REVENUES 919 166255 X 4252737 51065 74038 125103 4127634 2672 2672 4130306 4145834 74038 74038 4071796 2672 2672 4074468 PART V, LINE 4: INCOME MAY BE USED TO FUND OPERATIONS. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF STANDARDS RELATING TO UNCERTAIN TAX POSITIONS. WHEN APPLICABLE, CHANGES IN BENEFITS ARISING FROM CURRENT AND PRIOR TAX POSITIONS TAKEN BY THE ORGANIZATION ARE RECOGNIZED IN THE PERIOD IN WHICH THE CHANGE OCCURS. CHANGES RESULTING FROM SETTLEMENTS WITH TAXING AUTHORITIES ARE RECOGNIZED IN THE PERIOD THAT SETTLEMENT OCCURS. REDUCTIONS IN UNRECOGNIZED TAX BENEFITS AS A RESULT OF A LAPSE OF THE APPLICABLE STATUTE OF LIMITATIONS ARE RECOGNIZED IN THE PERIOD THE STATUTE LAPSES. PROJECTED PENALTIES AND INTEREST RECOGNIZED ON TAX POSITIONS WHERE IT IS REASONABLY POSSIBLE THAT THE ORGANIZATION'S TAX POSITION WILL NOT PREVAIL IN A REVIEW BY TAXING AUTHORITIES ARE RECOGNIZED AS PART OF CURRENT PERIOD INCOME TAX EXPENSE. MANAGEMENT BELIEVES THAT THE CURRENT AND THREE PRIOR TAX PERIODS REMAIN SUBJECT TO EXAMINATION BY TAXING JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES SHOWN IN 990 PART VIII, LINE 8B 74,038. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT DIRECT EXPENSES SHOWN IN 990 PART VIII, LINE 8B 74,038. DINE WITH THE CHEFS 140436 100086 40350 70588 SPINNING SPOKES 17368 15128 2240 3450 157804 115214 42590 74038 74038 -31448 X 1940 FAIR MARKET VALUE X GIFT BASKETS/GIFT CARDS 0 28246 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS THERE WAS A CHANGE TO THE BY-LAWS WITH REGARDS TO THE TERMS OF A BOARD OFFICER. NOTE, THIS IS DIFFERENT TO THE TERMS OF A BOARD DIRECTOR. DISCUSSIONS WERE HELD AT THE GOVERNANCE COMMITTEE LEVEL IN OCTOBER OF 2021 AND JUNE OF 2022. FOR SOME REASON IT MADE IT TO THE BOARD OF DIRECTORS MEETING IN NOVEMBER OF 2021. THE BYLAWS WERE CHANGED AND SIGNED LAST JULY 26, 2022. IN FEBRUARY 2023, THE GOVERNANCE COMMITTEE ADDRESS THE ISSUE OF A DIRECTOR'S TERM. IT WAS SUGGESTED IN THE LANGUAGE BE CHANGED TO READ: ADDITIONAL TERMS BEYOND THE STATED TERM LIMITS CAN BE APPROVED BY THE GOVERNANCE COMMITTEE ON A CASE-BY-CASE BASIS. THERE HAS BEEN NO MORE DISCUSSION OF THIS CHANGE TO THE BY-LAWS. THE ADMINISTRATION COMMITTEE ASKED FOR CHANGES TO THE COMMITTEE RESPONSIBILITIES AS DEFINED IN THE AGENCY BY-LAWS. RISK MANAGEMENT AND ALL INSURANCE POLICIES AND UPDATES WOULD BE BETTER MANAGED IN FINANCE. SANDY WAS TO TAKE THIS TO GOVERNANCE TO REQUEST A CHANGE TO THE BY-LAWS. GOVERNANCE COMMITTEE MINUTES NOR BOARD MINUTES REFLECT ANY FURTHER DISCUSSION THOUGH THE BY-LAWS WERE CHANGED. POLICIES OF THE BOARD OF DIRECTORS. EXECUTIVE DIRECTOR TITLE CHANGE TO CHIEF EXECUTIVE OFFICER WAS DISCUSSED AND APPROVED IN THE JULY 26, 2022 BOARD MINUTES. A REQUEST FOR IT TO BE IMPLEMENTED IN BOTH THE POLICES OF THE BOARD DIRECTORS AND THE BYLAWS OF THE AGENCY. THIS HAS BEEN ACCOMPLISHED. THE POLICES OF THE BOARD DIRECTORS AS LAST AFFIRMED JANUARY 25, 2022. ARTICLES OF INCORPORATION THE ARTICLES OF INCORPORATION WERE APPROVED BY THE BOARD OF DIRECTORS LAST ON AUGUST 30, 2023. IT WAS NOTED THE LAST PARAGRAPH HAS A TYPO IN THAT IT IS DUPLICATED. IT WAS DETERMINED WE CAN WAIT UNTIL WE NEED TO MAKE A REAL CHANGE AND THEN FILE IT WITH THE STATE OF INDIANA. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS INITIALLY REVIEWED BY THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE BEFORE BEING DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE BOARD OF DIRECTORS POLICY STATEMENT ON CONFLICT OF INTEREST IS DISTRIBUTED TO ALL BOARD MEMBERS. EACH BOARD MEMBER IS TO REVIEW AND SUBMIT THE CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENTS ARE THEN FILED IN THE ORGANIZATION'S BOARD OF DIRECTORS BOOK. FORM 990, PART VI, SECTION B, LINE 15 FOR THE EXECUTIVE DIRECTOR, THE SALARY/WAGE REVIEW IS THE RESPONSIBILITY OF THE BOARD GOVERNANCE COMMITTEE. THE BOARD GOVERNANCE COMMITTEE THEN MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL. THE FINANCE COMMITTEE APPROVES SALARY/WAGE INCREASES AS PART OF THE ANNUAL BUDGET PROCESS. FOR OTHER OFFICERS OR KEY EMPLOYEES, THE EXECUTIVE DIRECTOR MAKES A RECOMMENDATION FOR WAGE INCREASES WHICH IS DISCUSSED WITH THE FINANCE COMMITTEE THROUGH THE ANNUAL BUDGET PROCESS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORM 1023 AND FORMS 990 ARE AVAILABLE AT GUIDESTAR AND UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGES WERE MADE TO THE AUDIT OVERSIGHT OR AUDITOR SELECTION PROCESS FROM THE PRIOR YEAR.