PORTER COUNTY COUNCIL ON AGING & COMMUNITY SERVICES INC: Form 990, tax year 2023
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- Organization
- PORTER COUNTY COUNCIL ON AGING & COMMUNITY SERVICES INC (EIN 35-1296781)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-05
- IRS object ID
- 202521259349302282
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-05T16:33:09-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352102008 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CNA TAX PROFESSIONALS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10475 CROSSPOINT BOULEVARD SUITE | AddressLine1Txt |
| Address Line2 | 200 | AddressLine2Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46256 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351296781 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER COUNTY AGING | BusinessNameLine1Txt |
| Business Name Line2 | & COMMUNITY SERVICES INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PORT | BusinessNameControlTxt |
| Phone | 2194649736 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 CAMPBELL STREET | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46385 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASON KEGEBEIN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2194649736 | PhoneNum |
| Signature | 2025-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHAWN D DREIMAN CPA | PreparerPersonNm |
| PTIN | P00380913 | PTIN |
| Phone | 3178413393 | PhoneNum |
| Preparation | 2025-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JASON KEGEBEIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 CAMPBELL STREET | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46385 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $996,371 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.PORTERCOUNTYACS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | PCACS EXTENDS A HELPING HAND TO SENIORS, THE DISABLED, AND THE LOW INCOME BY PROVIDING COMPASSIONATE SERVICES TO IMPROVE THEIR QUALITY OF LIFE WHILE MAINTAINING THEIR DIGNITY AND INDEPENDENCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $905,765 | PYContributionsGrantsAmt |
| CY Contributions Grants | $977,430 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,500 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,287 | PYInvestmentIncomeAmt |
| CY Investment Income | $12,941 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $920,552 | PYTotalRevenueAmt |
| CY Total Revenue | $996,371 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $26,936 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $26,392 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $569,676 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $614,570 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $383,932 | PYOtherExpensesAmt |
| CY Other Expenses | $451,743 | CYOtherExpensesAmt |
| PY Total Expenses | $980,544 | PYTotalExpensesAmt |
| CY Total Expenses | $1,092,705 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$59,992 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$96,334 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,282,444 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,191,445 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $72,790 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,392 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,209,654 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,125,053 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PCACS EXTENDS A HELPING HAND TO SENIORS, THE DISABLED, AND THE LOW INCOME BY PROVIDING COMPASSIONATE SERVICES TO IMPROVE THEIR QUALITY OF LIFE WHILE MAINTAINING THEIR DIGNITY AND INDEPENDENCE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $895,456 | ExpenseAmt |
| Grant | $26,392 | GrantAmt |
| Revenue | $6,000 | RevenueAmt |
| Desc | PORTER COUNTY COMMUNITY SERVICES PROVIDES THE ELDERLY AND LOW-INCOME CITIZENS OF PORTER COUNTY, INDIANA WITH VARIOUS SERVICES SUCH AS TRANSPORTATION, NUTRITION SITES, HEALTH INFORMATION AND REFERRAL FOR PERSONAL CARE ASSESSMENT, TEMPORARY HOUSING, EMPLOYMENT SERVICES AND ENERGY ASSISTANCE. | Desc |
| Total Program Service Expenses | $895,456 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 19 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDY PERACKI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2194649736 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 N CAMPBELL STREET | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46385 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| TERRY GRAVERS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLYN GRING | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GREG SIMMS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SYLVIA GRAHAM | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RONDI WIGHTMAN | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIANNE BATES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY ELLIS | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF WRAGE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CARLA PATINO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN PEYTON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARB KUBISZAK | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| CHRISTOPHER RIPLEY | ||||||
| VICE PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DON ENSIGN | ||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL LIPP | ||||||
| TREASURER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JASON C KEGEBEIN | ||||||
| EXECUTIVE DIREC | 40.00 | $2,115 | $0 | $0 | Yes (X) | |
| JUDY A PERACKI | ||||||
| DEPUTY DIRECTOR | 40.00 | $56,480 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $58,595 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $2,297 | FundraisingAmt |
| Government Grants | $424,494 | GovernmentGrantsAmt |
| All Other Contributions | $550,639 | AllOtherContributionsAmt |
| Total Contributions | $977,430 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROJECT INCOME | Desc |
| Business | 624100 | BusinessCd |
| Total Revenue Column | $6,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,941 | TotalRevenueColumnAmt |
| Exclusion | $12,941 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,297 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $996,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $12,941 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,392 | TotalAmt |
| Program Services | $26,392 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,480 | TotalAmt |
| Program Services | $87,706 | ProgramServicesAmt |
| Management And General | $35,774 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,568 | TotalAmt |
| Program Services | $307,955 | ProgramServicesAmt |
| Management And General | $125,613 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,438 | TotalAmt |
| Program Services | $11,181 | ProgramServicesAmt |
| Management And General | $3,257 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,084 | TotalAmt |
| Program Services | $33,366 | ProgramServicesAmt |
| Management And General | $9,718 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,610 | TotalAmt |
| Program Services | $83,610 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,222 | TotalAmt |
| Program Services | $19,222 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,988 | TotalAmt |
| Program Services | $169,988 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,546 | TotalAmt |
| Program Services | $4,546 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60 | TotalAmt |
| Management And General | $60 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,823 | TotalAmt |
| Program Services | $15,776 | ProgramServicesAmt |
| Management And General | $22,047 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,539 | TotalAmt |
| Program Services | $49,759 | ProgramServicesAmt |
| Management And General | $780 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| FUEL | $67,658 | $67,658 |
| DUES AND SUBSCRIPTIONS | $7,180 | $7,180 |
| INVESTMENT FEES | $1,117 | $1,117 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,092,705 | TotalAmt |
| Program Services | $895,456 | ProgramServicesAmt |
| Management And General | $197,249 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,907 | BOYAmt |
| EOY | $505,583 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $307,521 | BOYAmt |
| EOY | $331,069 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,139 | BOYAmt |
| EOY | $136,739 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $931,655 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $713,601 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,877 | BOYAmt |
| EOY | $218,054 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,282,444 | BOYAmt |
| EOY | $1,191,445 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,790 | BOYAmt |
| EOY | $66,392 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,790 | BOYAmt |
| EOY | $66,392 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,209,654 | BOYAmt |
| EOY | $1,125,053 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,209,654 | BOYAmt |
| EOY | $1,125,053 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,282,444 | BOYAmt |
| EOY | $1,191,445 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$96,334 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $11,733 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $878,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,096,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $910,766 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $905,765 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $977,431 | CurrentTaxYearAmt |
| Total | $4,769,305 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $878,563 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,096,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $910,766 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $905,765 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $977,431 | CurrentTaxYearAmt |
| Total | $4,769,305 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,769,305 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,738 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,077 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,287 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,941 | CurrentTaxYearAmt |
| Total | $52,960 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,023 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,028 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,105 | CurrentTaxYearMinus2YearsAmt |
| Total | $33,156 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,855,421 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $31,889 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.98230 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98320 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $439,922 | OtherCostOrOtherBasisAmt |
| Depreciation | $340,944 | DepreciationAmt |
| Book Value | $98,978 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $239,247 | OtherCostOrOtherBasisAmt |
| Depreciation | $139,299 | DepreciationAmt |
| Book Value | $99,948 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $130,488 | OtherCostOrOtherBasisAmt |
| Depreciation | $111,360 | DepreciationAmt |
| Book Value | $19,128 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $121,998 | OtherCostOrOtherBasisAmt |
| Depreciation | $121,998 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $218,054 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,006,987 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $11,733 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $11,733 | RevenueNotReportedAmt |
| Revenue Subtotal | $995,254 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,117 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $1,117 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $996,371 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,091,588 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,091,588 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,117 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $1,117 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,092,705 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EFFECTIVE JULY 1, 2009, THE ORGANIZATION ADOPTED THE ACCOUNTING POLICY TO RECOGNIZE A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | BENEFICIARY UTILITIES | GrantTypeTxt |
| Recipient | 59 | RecipientCnt |
| Cash Grant | $26,392 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV- ADDITIONAL SUPPLEMENTAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | ALL FEDERAL GRANT DOLLARS RECEIVED ARE MANAGED IN ACCORDANCE TO FEDERAL PROGRAM REGULATIONS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SEE BELOW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SEE BELOW | RelationshipDescriptionTxt |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 1 | FormAndLineReferenceDesc |
| Explanation | DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, THE SPOUSE OF THE EXECUTIVE DIRECTOR WAS EMPLOYED TO ASSIST WITH THE ENERGY ASSISTANCE PROGRAM. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, AMOUNTS PAID TO THESE RELATED PARTIES WERE $29,542 AND $27,909, RESPECTIVELY. IN ADDITION, A VENDOR RELATED TO THE EXECUTIVE DIRECTOR PROVIDED SERVICES DURING THE YEAR ENDED JUNE 30, 2023, FOR $1,535. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, THE SPOUSE OF THE EXECUTIVE DIRECTOR WAS EMPLOYED TO ASSIST WITH THE ENERGY ASSISTANCE PROGRAM. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, AMOUNTS PAID TO THESE RELATED PARTIES WERE $29,542 AND $27,909, RESPECTIVELY. IN ADDITION, A VENDOR RELATED TO THE EXECUTIVE DIRECTOR PROVIDED SERVICES DURING THE YEAR ENDED JUNE 30, 2023, FOR $1,535. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - FORM 990 WAS PRESENTED, REVIEWED AND APPROVED BY BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF DIRECTORS SIGN CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTER COUNTY SERVICES HOLDING COMPANY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 CAMPBELL STREET | AddressLine1Txt |
| City | VALPARAISO | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46385 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 731666717 | EIN |
| Primary Activities | RENTAL ACTIVITY | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | L7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |