Sweet Owen Industries Arc Inc

Nonprofit profile at a glance

EIN
351318207
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Spencer, IN, USA
Phone
8127148138
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,277,066
Expenses
$3,549,452
Assets
$1,392,871
Liabilities
$325,448

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Kimberly Hodges (CEO)
  • Aaron LaGrange (President)
  • Ellen Ross (Vice President)

Highest reported compensation

  • Kimberly Hodges (CEO): $104,847 total reported compensation
  • Amanda Knight (Director of Programs): $86,253 total reported compensation
  • Heather Good (Residentail Director): $82,160 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support person that have been diganosed with intellectually and or developmentlly delayed/disabled in their daily life skills either in our facility, community, and/or home. In addition, the agency educates the parents, community, and any partners in the area of intellectually and/or developmentally delayed/disabled.

What it reported doing in 2025

Sweet Owen has started a new program that oversees the health related wellness of our clients. The agency has a nurse that does checks on the clients anywhere from one time a week to once a month depending on the severity of their health issues. Our goal is to ensure that a clients health is maintained at the highest quality possible.

Operating model

Revenue model
Other-operating. 87% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Accountability: 32
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 85.7%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 85.7% of spending went to programs
  • Governance: 0 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $105K · 8 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.