2018-10-29T11:37:18-04:00 2018-06-30 351663728 RODEFER MOSS & CO PLLC 301 E ELM STREET NEW ALBANY IN 47150 990 2017-07-01 351101603 BLUE RIVER SERVICES INC BLUE 8127382408 PO BOX 547 CORYDON IN 471122057 DANIEL J LOWE PRES/CEO 8127382408 2018-09-24 true MARC J MCCORMICK CPA P00382234 8129455236 2018-10-29 216.26.168.4 2018-10-29 10:37:18 CD P F86A03A3840E3A856D3B143DBCF45452D485ACD1 F86A03A3840E3A856D3B143DBCF45452D485ACD1 2017 2019-02-21 02:37:17Z DANIEL J LOWE PO BOX 547 CORYDON IN 47112 17045735 false X WWW.BRSINC.ORG X 1959 IN TO ASSIST PEOPLE WITH DISABILITIES IN REALIZING MAXIMUM PERSONAL GROWTH AND DEVELOPMENT IN HOME, WORK AND THE COMMUNITY BY PROVIDING A CONTINUUM OF INDIVIDUALIZED SERVICES AND SUPPORT IN SETTING LEAST RESTRICTIVE FOR THE NEEDS OF THE INDIVIDUAL. 11 11 627 6 -23693 -23693 450564 479113 14705368 14398342 266524 60437 1236230 718878 16658686 15656770 0 0 10273504 10519342 0 2075 4389979 4419630 14663483 14938972 1995203 717798 20475788 20890762 4666152 4363328 15809636 16527434 X TO ASSIST PEOPLE WITH DISABILITIES IN REALIZING MAXIMUM PERSONAL GROWTH AND DEVELOPMENT IN HOME, WORK AND THE COMMUNITY BY PROVIDING A CONTINUUM OF INDIVIDUALIZED SERVICES AND SUPPORT IN SETTING LEAST RESTRICTIVE FOR THE NEEDS OF THE INDIVIDUAL. false false 2974788 3432514 SGL GROUP HOMES 2500435 2619821 FIRST STEPS SYSTEMS DEVELOPMENT AND SPOE 908155 909341 CHILD CARE 6993705 9357687 PRODUCTION PRE-VOCATIONAL SERVICES WORK SERVICES MARKETING 21ST CENTURY JUMPSTART PRE SCHOOL LATCHKEY HEALTHY FAMILY HEALTHY FAMILY HARR CO HCCF SCREEN PRINT DRIVERS EDUCATION EMPLOYMENT SERVICES ESTABLISHMENT PROGRAM TRANSITION STEPPING STONE APTS/TRANSITIONAL HOUSING WYANDOTTE HOUSE IDDD HOME SAFE PLACE DEPT OF INDIANA HIGHWAYS JANITORIAL COMMUNITY JANITORIAL HAB TRAINING STRUCTURED FAMILY CAREGIVING COMMUNITY RESOURCES HOUSING AUTUMN RIDGE LP MGMT HOPE MANOR COUNTRY TRACE LP MGMT BLUE RIVER AUTUMN RIDGE II MGMT BLUE COUNTRY TRACE II MGMT BR COUNTRY TRACE 3 MGMT GRANDVIEW MANOR SO MGMT JACKSON COURT APARTMENTS MGMT ENTERPRISE HOUSING SERVICE COOR PREVENT CHILD ABUSE WIC CITY TRANSIT DAY SERVICE TRANSPORTATION NON FIXED ROUTE TRANSPORTATION CHILDREN'S TRANSPORTATION CHARTER TRANSPORTATION MEDICAL TRANSPORTATION PUBLIC TRANSPORTATION MAINTENANCE FACILITY 6993705 9357687 13377083 true true false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false true true true true false false false false false false false false true 45 0 true 627 true true true false false false false false X 11 11 false false false false true true false true true false false true true true true true true true true false IN X X ROSE A BOOK 8127382408 1565 OLD HWY 135 NW CORYDON IN 47112 TOM PARIS CHAIRMAN 0.00 X X 0 0 0 LISA LONG VICE CHAIRMA 0.00 X X 0 0 0 MICHELLE SLOAN SECRETARY 0.00 X X 0 0 0 DAVID SEACAT TREASURER 0.00 X X 0 0 0 JIM JOHNSON DIRECTOR 0.00 X 0 0 0 KEVIN STILWELL DIRECTOR 0.00 X 0 0 0 LYNN LOPP DIRECTOR 0.00 X 0 0 0 BILL HARROD DIRECTOR 0.00 X 0 0 0 DON THIENEMAN DIRECTOR 0.00 X 0 0 0 CLAUDE COMBS DIRECTOR 0.00 X 0 0 0 JEANIE COMBS DIRECTOR 0.00 X 0 0 0 DANIEL J LOWE PRES/CEO 40.00 X 185653 0 17217 KIM PERRY INDUSTRIAL D 40.00 X 108183 0 7090 293836 24307 2 false true false JAMES L SHIREMAN INC 3081 PROGRESS BLVD NW CORYDON IN 47112 CONSTRUCTION 1015595 WALKER CONSTRUCTION 3585 S COUNTY ROAD 600 E PAOLI IN 47454 CONSTRUCTION 438510 2 166800 312313 258316 479113 GOV REV & CLIENT SERVICE FEES 14398342 14398342 14398342 61799 61799 578230 821398 -243168 -243168 -219475 -23693 4550 5912 -1362 -1362 -1362 1457181 561655 895526 895526 OTHER REVENUE 58668 58668 FUND RAISING 7852 7852 66520 15656770 15193498 -23693 7852 8863362 7927900 935462 153106 115122 37984 841631 775805 65826 661243 594604 66639 17457 4965 12492 24557 13646 10911 496535 416616 79919 673840 656662 17178 54680 47695 6985 46651 29023 17628 411803 339403 72400 20364 2286 18078 PROFESSIONAL FEES 1431235 1323459 107776 SUPPLIES 634202 600702 33500 PROVIDER TAXES 204100 204100 EQUIPMENT EXPENSE 179525 166847 12678 224681 158248 64358 2075 14938972 13377083 1559814 2075 X 510642 289701 950573 1001455 898894 815902 1058313 890081 2313135 2360936 30499 28604 87659 84045 24707230 9397564 13477462 15309666 14208 16059 1134403 94313 20475788 20890762 1303384 1108322 57751 57021 3305017 3197985 4666152 4363328 X 6992525 6868731 8817111 9658703 15809636 16527434 20475788 20890762 X 717798 X false true X true true true X 13107950 13228749 14562657 15155932 14877455 70932743 13107950 13228749 14562657 15155932 14877455 70932743 70932743 289014 319455 391742 509474 640029 2149714 58447 62850 55048 68296 66520 311161 73393618 8654177 0.96650 0.97090 X PART II, LINE 10 OTHER INCOME 193,058 FUND RAISING 118,103 1335710 1335710 19765325 6518047 13247278 1755235 1457726 297509 1850960 1421791 429169 15309666 MORTGAGES & OTHER NOTES PAYABLE 2846985 LINE OF CREDIT 345000 CAPITAL LEASE OBLIGATIONS 6000 3197985 X 17039823 1383053 1383053 15656770 15656770 16322025 1383053 1383053 14938972 14938972 SCHEDULE D, PAGE 3, PART X BLUE RIVER SERVICES, INC. IS A CONSOLIDATED NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH APPLICABLE STANDARDS. IT HAS EVALUATED ITS TAX POSITIONS, AND BELIEVES THAT IT HAS NONE THAT ARE UNCERTAIN. SCHEDULE D, PAGE 4, PART XI, LINE 2D COGS EXPENSES REPORTED ON THE FORM 990 STMT OF REVENUE 561,655 RENTAL EXPENSES REPORTED ON THE FORM 990 STATEMENT OF REVE 821,398 SCHEDULE D, PAGE 4, PART XII, LINE 2D COGS EXPENSES REPORTED ON THE FORM 990 STMT OF REVENUE 561,655 RENTAL EXPENSES REPORTED ON THE FORM 990 STATEMENT OF REVE 821,398 X X X X false false false false false false false false false DANIEL J LOWE PRES/CEO 175727 9926 17217 202870 MR MRS JOHNSON BOARD MEM./ E.D 2000 GRANT INCOME false SCHEDULE L, PART V THE ORGANIZATIONS RECEIVE GRANTS FROM WASHINGTON COUNTY COMMUNITY FOUNDATION. JIM JOHNSON IS A BOARD MEMBER OF BLUE RIVER SERVICES, INC. AND HIS WIFE IS EXECUTIVE DIRECTOR OF WASHINGTON COUNTY COMMUNITY FOUNDATION. BLUE RIVER SERVICES, INC. RECEIVED 2,000 FROM WASHINGTON COUNTY COMMUNITY FOUNDATION IN THE YEAR ENDING JUNE 30, 2018. X 2 17192 COST USAGE/FMV X 1 230393 APPRAISED VALUE X SOFTWARE 2 10731 COST USAGE false true false FORM 990 - ORGANIZATION'S MISSION TO ASSIST PEOPLE WITH DISABILITIES IN REALIZING MAXIMUM PERSONAL GROWTH AND DEVELOPMENT IN HOME, WORK AND THE COMMUNITY BY PROVIDING A CONTINUUM OF INDIVIDUALIZED SERVICES AND SUPPORT IN SETTING LEAST RESTRICTIVE FOR THE NEEDS OF THE INDIVIDUAL. FORM 990, PAGE 2, PART III, LINE 4D PRODUCTION PRE-VOCATIONAL SERVICES WORK SERVICES MARKETING 21ST CENTURY JUMPSTART PRE SCHOOL LATCHKEY HEALTHY FAMILY HEALTHY FAMILY HARR CO HCCF SCREEN PRINT DRIVERS EDUCATION EMPLOYMENT SERVICES ESTABLISHMENT PROGRAM TRANSITION STEPPING STONE APTS/TRANSITIONAL HOUSING WYANDOTTE HOUSE IDDD HOME SAFE PLACE DEPT OF INDIANA HIGHWAYS JANITORIAL COMMUNITY JANITORIAL HAB TRAINING STRUCTURED FAMILY CAREGIVING COMMUNITY RESOURCES HOUSING AUTUMN RIDGE LP MGMT HOPE MANOR COUNTRY TRACE LP MGMT BLUE RIVER AUTUMN RIDGE II MGMT BLUE COUNTRY TRACE II MGMT BR COUNTRY TRACE 3 MGMT GRANDVIEW MANOR SO MGMT JACKSON COURT APARTMENTS MGMT ENTERPRISE HOUSING SERVICE COOR PREVENT CHILD ABUSE WIC CITY TRANSIT DAY SERVICE TRANSPORTATION NON FIXED ROUTE TRANSPORTATION CHILDREN'S TRANSPORTATION CHARTER TRANSPORTATION MEDICAL TRANSPORTATION PUBLIC TRANSPORTATION MAINTENANCE FACILITY FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION HAS MEMBERS THAT MAY ELECT OTHER MEMBERS OF THE GOVERNING BOARD. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE CEO, THE FISCAL DIRECTOR AND THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C EMPLOYEES, CONSULTANTS, AND VOLUNTEERS WILL COMPLETE A CONFLICT OF INTEREST STATEMENT UPON HIRE AND THEN AS A POTENTIAL CONFLICT OF INTEREST ARISES. EMPLOYEES WITH DECISION MAKING AUTHORITY OR INFLUENCE ON PURCHASING WILL COMPLETE A CONFLICT OF INTEREST STATEMENT ANNUALLY AND AS POTENTIAL CONFLICTS ARISE. THE BOARD OF DIRECTORS WILL REVIEW ACTIVITIES INVOLVING THE PRESIDENT/CEO OR MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE CEO IS BASED ON AN EMPLOYMENT CONTRACT DEVELOPED BY THE BOARD OF DIRECTORS. THE TOTAL COMPENSATION PACKAGE IS COMPARED TO A COMPENSATION SURVEY OF THE COMPENSATION OF THE CEOS OF OTHER INDIANA ORGANIZATIONS OF SIMILAR SIZE WHO PROVIDE SIMILAR SERVICES. THE PERSONNEL COMMITTEE OF THE BOARD COMPLETES A PERFORMANCE REVIEW OF THE CEO ANNUALLY AND ANY INCREASES ARE BASED ON MERIT. FORM 990, PAGE 6, PART VI, LINE 15B PERSONNEL ARE SELECTED FOR EACH POSITION AND COMPENSATION DETERMINED BY THE FUNDING AVAILABLE TO SUPPORT THE POSITION AND THE EDUCATION, QUALIFICATIONS, EXPERIENCE, AND PREVIOUS WORK RECORD OF THE APPLICANT. AFTER EMPLOYMENT EACH SUPERVISOR COMPLETES A PERFORMANCE EVALUATION ANNUALLY FOR ALL THEIR EMPLOYEES. INCREASES IN WAGES, IF GIVEN, ARE BASED ON THE PERFORMANCE EVALUATION. ALL SUPERVISORS REVIEW THE PERFORMANCE EVALUATIONS WITH THE CEO TO INSURE THAT THE PERFORMANCE EVALUATION CRITERIA IS APPLIED CONSISTENTLY THROUGHOUT THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART X FOR THE YEAR ENDED JUNE 30, 2018, THE ORGANIZATION ADOPTED ASU 2015-03, WHICH CHANGES HOW THE FINANCIAL STATEMENTS PRESENT DEBT ISSUANCE COSTS'. DEBT ISSUANCE COSTS ARE NOW REQUIRED TO BE NETTED AGAINST THEIR RESPECTIVE LOAN BALANCES, MOVING THEM FROM THE ASSET SECTION OF THE BALANCE SHEET TO THE LIABILITY SECTION OF THE BALANCE SHEET. THESE CHANGES ARE BEING SHOWN ON LINES 14 AND 25. THESE CHANGES WERE RETROACTIVELY APPLIED TO FY17 AS WELL. DURING THE COURSE OF THE AUDIT FOR FY18, THE ORGANIZATIONS' MANAGEMENT NOTED THE DEPRECIATION SOFTWARE MISCALCULATED DEPRECIATION ON SEVERAL ASSETS OVER THE COURSE OF SEVERAL YEARS. THE CUMULATIVE IMPACT OF THE MISCALCULATION WAS RECORDED AS A PRIOR PERIOD RESTATEMENT. DEPRECIATION, GAIN ON SALE OF ASSETS, ACCUMULATED DEPRECIATION AND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2017 WERE ALSO RESTATED. THE IMPACT OF THE RESTATEMENTS ARE AS FOLLOWS: INCREASE IN NET ASSETS (PREVIOUSLY REPORTED)2,016,560 INCREASE IN NET ASSETS (RESTATED) 1,995,203 ACCUMULATED DEPRECIATION (PREVIOUSLY REPORTED)8,623,944 ACCUMULATED DEPRECIATION (RESTATED) 8,976,555 TEMPORARILY RESTRICTED NET ASSETS (PREVIOUSLY REPORTED)8,980,982 TEMPORARILY RESTRICTED NET ASSETS (RESTATED) 8,817,111 UNRESTRICTED NET ASSETS (PREVIOUSLY REPORTED)7,181,265 UNRESTRICTED NET ASSETS (RESTATED) 6,992,525 FORM 990, PART XI, LINE 9 COGS EXPENSES REPORTED ON THE FORM 990 STMT OF REVENUE 561,655 RENTAL EXPENSES REPORTED ON THE FORM 990 STATEMENT OF REVE 821,398 COGS EXPENSES REPORTED ON THE FORM 990 STMT OF REVENUE -561,655 RENTAL EXPENSES REPORTED ON THE FORM 990 STATEMENT OF REVE -821,398 DURING THE COURSE OF THE AUDIT, THE ORGANIZATIONS' MANAGEMENT NOTED THAT DEPRECIATION SOFTWARE MISCALCULATED DEPRECIATION ON SEVERAL ASSETS OVER THE COURSE OF SEVERAL YEARS. THE CUMULATIVE IMPACT OF THE MISCALCULATION WAS RECORDED AS A PRIOR PERIOD RESTATEMENT AS OF JUNE 30, 2016. DEPRECIATION, GAIN ON SALE OF ASSETS, ACCUMULATED DEPRECIATION AND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2017 WERE ALSO RESTATED.