2013-08-01T16:14:10-05:00 2012-12-31 311352849 MURRAY WELLS WENDELN & ROBINSON 326 NORTH WAYNE STREET PIQUA OH 453560613 990 2012-01-01 237202001 REHABILITATION CENTER FOR NEUROLOGICAL DEVELOPMENT REHA 9377737630 1306 GARBRY RD PIQUA OH 45356 CARLA BERTKE 9377737630 2013-07-31 1 MICHAEL S HULME CPA P00090860 9377736373 2013-07-31 2012 2016-02-24 21:20:13Z CARLA BERTKE 1306 GARBRY ROAD PIQUA OH 45356 787590 0 X WWW.RCND.ORG X 1972 OH TO OFFER THOSE WITH SPECIAL NEEDS THE OPPORTUNITY TO ACHIEVE THEIR MAXIMUM POTENTIAL UTILIZING INDIVIDUALIZED NEURODEVELOPMENTAL, NEUROEDUCATIONAL AND WELLNESS PROGRAMS. TO OFFER THE GENERAL COMMUNITY THE OPPORTUNITY TO INCREASE THEIR WELL-BEING UTILIZING A VARIETY OF SERVICES WITHIN THE WELLNESS PROGRAM. 11 11 37 20 0 0 237482 262818 394457 487165 9581 9731 26385 27796 667905 787510 0 0 0 0 520291 585517 0 0 21765 205734 235020 726025 820537 -58120 -33027 2044609 2185503 364913 335607 1679696 1849896 X TO OFFER THOSE WITH SPECIAL NEEDS THE OPPORTUNITY TO ACHIEVE THEIR MAXIMUM POTENTIAL UTILIZING INDIVIDUALIZED NEURODEVELOPMENTAL, NEUROEDUCATIONAL AND WELLNESS PROGRAMS. TO OFFER THE GENERAL COMMUNITY THE OPPORTUNITY TO INCREASE THEIR WELL-BEING UTILIZING A VARIETY OF SERVICES WITHIN THE WELLNESS PROGRAM. 0 0 737063 487165 PHYSICAL THERAPY & DISABILITIES SCHOOLING FOR BRAIN INJURED CHILDREN & ADULTS, PHYSICAL THERAPY FOR STROKE & ACCIDENT VICTIMS. 737063 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 37 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 0 0 OH X X CARLA M BERTKE 9377737630 1306 GARBRY ROAD PIQUA OH 45356 NIKKI OLDING 1.00 X 0 0 0 RUTH HAHN 1.00 X 0 0 0 RANDAL HARVEY 1.00 X 0 0 0 LINDA PELTIER 1.00 X 0 0 0 KELLY LARGER 2.00 X X 0 0 0 DEBORAH LOEWER 2.00 X X 0 0 0 BONNIE HARRIS-FREY 2.00 X X 0 0 0 LIZ CARROLL 1.00 X 0 0 0 VALARIE CALDWELL 1.00 X 0 0 0 CYNAMYM WILLIAMS 1.00 X 0 0 0 NAOMI BAKER 1.00 X 0 0 0 CARLA M BERTKE 40.00 X 48024 0 0 48024 0 0 0 0 0 0 0 262818 262818 DEV DISABILITIES SCH 611600 323914 323914 PHYS THRPY CENTER 624100 89998 89998 BIO FEEDBACK MACHINE 624100 49178 49178 PROFESSIONAL SV 624100 24075 24075 487165 9811 9811 1300 0 1300 1300 1300 80 -80 -80 -80 26496 0 26496 26496 787510 487165 0 37527 48024 43222 4802 489886 458555 17684 13647 4451 3917 267 267 43156 37978 2589 2589 4310 4310 57279 55474 1805 4343 4343 7877 7877 49394 43467 5706 221 3326 3326 21665 19065 2600 68053 59887 8166 6979 6141 140 698 SUPPLIES 9179 9179 DUES & SUBSCRIPTIONS 1976 1976 BAD DEBT EXPENSE 437 437 REAL ESTATE 202 178 24 820537 737063 61709 21765 657 30752 18588 19473 73292 60500 54125 30526 2432331 591354 1897899 1840977 203227 48 48 2044609 2185503 31070 40261 333843 295346 364913 335607 X 1623333 1579088 56363 270808 1679696 1849896 2044609 2185503 -33027 2572 200655 0 X 0 1 X 0 0 X 213262 705366 220665 237482 262818 1639593 213262 705366 220665 237482 262818 1639593 458224 1181369 4768 7392 11630 10931 11111 45832 15031 25144 32988 25285 26496 124944 1810369 0.65260 0.67150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 427682 427682 1668292 363476 1304816 336357 227878 108479 1840977 X 790082 2572 2572 787510 0 787510 820537 0 820537 0 820537 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE REHABILIATION CENTER FOR NEUROLOGICAL DEVELOPMENT IS A CHARITABLE ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHERBY IT IS EXEMPT FROM FEDERAL INCOME TAX. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY AS OF DECEMBER 31, 2012 AND 2011. THE 990 FEDERAL TAX FORMS OF THE ORGANIZATION FOR 2009 AND BEYOND ARE SUBJECT TO EXAMINATION BY THE IRS FOR UP TO THREE YEARS AFTER THEY WERE FILED. EVENING UNDER THE TENT - 19811 19811 SPENDING SPREE RAFFLES 3695 3695 1 2990 2990 26496 26496 26496 CONTRIBUTIONS AND GRANTS, PRIOR YEAR FORM 990, PART I, LINE 8 "PRIOR YEAR" PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2011, $9,103 IS BEING RECLASSIFIED FROM LINE 8 TO LINE 10. INVESTMENT INCOME, PRIOR YEAR FORM 990, PART I, LINE 10 "PRIOR YEAR" PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2011, $9,103 IS BEING RECLASSIFIED FROM LINE 8 TO LINE 10. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION'S 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE POLICY ANNUALLY FOR CHANGES AND UPDATES, WHICH ARE CONVEYED TO ALL PARTIES OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION OF THE DIRECTOR USING COMPARABILITY DATA FROM OTHER SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S RETURNS ARE AVAILABLE ONLINE AT GUIDESTAR.ORG. COPIES OF THE RETURNS ARE ALSO KEPT ON FILE AT THE CORPORATE OFFICE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED FOR 2008 FORM 990, SCHEDULE A, PART II, SECTION A, LINE 1A PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2008, $4,617 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1A TO SCHEDULE A, PART II, SECTION B, LINE 8A. GROSS INCOME FROM INTEREST AND DIVIDENDS FOR 2008 FORM 990, SCHEDULE A, PART II, SECTION B, LINE 8A PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2008, $4,617 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1A TO SCHEDULE A, PART II, SECTION B, LINE 8A. GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED FOR 2009 FORM 990, SCHEDULE A, PART II, SECTION A, LINE 1B PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2009, $7,369 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1B TO SCHEDULE A, PART II, SECTION B, LINE 8B. GROSS INCOME FROM INTEREST AND DIVIDENDS FOR 2009 FORM 990, SCHEDULE A, PART II, SECTION B, LINE 8B PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2009, $7,369 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1B TO SCHEDULE A, PART II, SECTION B, LINE 8B. GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED FOR 2010 FORM 990, SCHEDULE A, PART II, SECTION A, LINE 1C PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2010, $9,864 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1C TO SCHEDULE A, PART II, SECTION B, LINE 8C. GROSS INCOME FROM INTEREST AND DIVIDENDS FOR 2010 FORM 990, SCHEDULE A, PART II, SECTION B, LINE 8C PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2010, $9,864 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1C TO SCHEDULE A, PART II, SECTION B, LINE 8C. GIFTS, GRANTS, CONTRIBUTIONS, AND MEMBERSHIP FEES RECEIVED FOR 2011 FORM 990, SCHEDULE A, PART II, SECTION B, LINE 1D PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2011, $9,103 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1D TO SCHEDULE A, PART II, SECTION B, LINE 8D. GROSS INCOME FROM INTEREST AND DIVIDENDS FOR 2011 FORM 990, SCHEDULE A, PART II, SECTION B, LINE 8D PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN CORRECTED FOR BENEFICIAL INTERESTS IN TRUSTS HELD BY THE ORGANIZATION. INCOME RECEIVED FROM THESE TRUSTS HAD PREVIOUSLY BEEN REPORTED AS CONTRIBUTION INCOME. THE INCOME IS BEING RECLASSIFIED TO INTEREST AND DIVIDEND INCOME. FOR 2011, $9,103 IS BEING RECLASSIFIED FROM SCHEDULE A, PART II, SECTION A, LINE 1D TO SCHEDULE A, PART II, SECTION B, LINE 8D.