Civic Intelligence

Arc of Larimer County

EIN 11-3803178 • 501(c)3 • Fort Collins, CO

View Organization Page

Profile

The arc of larimer county promotes and protects the civil rights and overall wellbeing of people with intellectual and developmental disabilities through individual and systems advocacy and education to foster lifelong inclusion in every aspect of community life.

1721 W Harmony Rd Unit 101Fort Collins, CO 80526

www.thearcoflarimercounty.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$76,600

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.8%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$2,296,159

Up $283,144 (+14%) from 2023

Liabilities

Up

$75,077

Up $17,658 (+31%) from 2023

Net Assets

Up

$2,221,082

Up $265,486 (+14%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin72nd percentile

Revenue

Up

$1,141,660

Up $91,898 (+8.8%) from 2023

Expenses

Up

$927,368

Up $156,542 (+20%) from 2023

Net Income

Down

$214,292

Down $64,644 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $21,783Liabilities 2011: $5,0472011Assets 2013: $207,215Liabilities 2013: $104Net Assets 2013: $207,1112013Assets 2014: $346,502Liabilities 2014: $4,665Net Assets 2014: $341,8372014Assets 2015: $738,038Liabilities 2015: $246,134Net Assets 2015: $491,9042015Assets 2016: $871,924Liabilities 2016: $243,038Net Assets 2016: $628,8862016Assets 2017: $1,050,031Liabilities 2017: $235,944Net Assets 2017: $814,0872017Assets 2018: $1,227,840Liabilities 2018: $235,185Net Assets 2018: $992,6552018Assets 2019: $1,360,257Liabilities 2019: $191,333Net Assets 2019: $1,168,9242019Assets 2020: $1,544,361Liabilities 2020: $166,919Net Assets 2020: $1,377,4422020Assets 2021: $1,634,084Liabilities 2021: $47,481Net Assets 2021: $1,586,6032021Assets 2022: $1,725,935Liabilities 2022: $60,813Net Assets 2022: $1,665,1222022Assets 2023: $2,013,015Liabilities 2023: $57,419Net Assets 2023: $1,955,5962023Assets 2024: $2,296,159Liabilities 2024: $75,077Net Assets 2024: $2,221,0822024

Highlighted filing

2024

Assets$2,296,159
Liabilities$75,077
Net Assets$2,221,082
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2011: $50,223Expenses 2011: $40,064Net Income 2011: $10,1592011Revenue 2013: $317,286Expenses 2013: $180,892Net Income 2013: $136,3942013Revenue 2014: $432,645Expenses 2014: $305,405Net Income 2014: $127,2402014Revenue 2015: $611,244Expenses 2015: $447,213Net Income 2015: $164,0312015Revenue 2016: $623,335Expenses 2016: $488,916Net Income 2016: $134,4192016Revenue 2017: $691,847Expenses 2017: $528,361Net Income 2017: $163,4862017Revenue 2018: $752,721Expenses 2018: $570,201Net Income 2018: $182,5202018Revenue 2019: $827,344Expenses 2019: $699,494Net Income 2019: $127,8502019Revenue 2020: $772,652Expenses 2020: $586,805Net Income 2020: $185,8472020Revenue 2021: $857,420Expenses 2021: $696,223Net Income 2021: $161,1972021Revenue 2022: $930,380Expenses 2022: $793,321Net Income 2022: $137,0592022Revenue 2023: $1,049,762Expenses 2023: $770,826Net Income 2023: $278,9362023Revenue 2024: $1,141,660Expenses 2024: $927,368Net Income 2024: $214,2922024

Highlighted filing

2024

Revenue$1,141,660
Expenses$927,368
Net Income$214,292
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,296,159
Liabilities
$75,077
Net assets
$2,221,082
Revenue
$1,141,660
Expenses
$927,368
Net income
$214,292
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.30$0.08$2.22$1.14$0.93$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.06$1.96$1.05$0.77$0.28
2022Detailed filing. Detailed filing data is available for this year.$1.73$0.06$1.67$0.93$0.79$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.63$0.05$1.59$0.86$0.70$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.17$1.38$0.77$0.59$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.19$1.17$0.83$0.70$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.24$0.99$0.75$0.57$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.24$0.81$0.69$0.53$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.24$0.63$0.62$0.49$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.25$0.49$0.61$0.45$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.34$0.43$0.31$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.32$0.18$0.14
2011Summary only. Only limited summary data is available for this year.$0.02$0.01$0.05$0.04$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.0
Gross Receipts
$1,149,250
Mission and Program Overview

Mission

The arc of larimer county promotes and protects the civil rights and overall wellbeing of people with intellectual and developmental disabilities through individual and systems advocacy and education to foster lifelong inclusion in every aspect of community life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$594,562$856,416▲ $261,854
Investments in Publicly Traded Securities$572,794$634,353▲ $61,559
Land, Buildings, and Equipment, Net$447,340$432,499▼ $14,841
Cash and Non-Interest-Bearing Accounts$378,516$356,595▼ $21,921
Prepaid Expenses and Deferred Charges$6,827$5,992▼ $835
Accounts Receivable-$432-
Total Assets$2,013,015$2,296,159▲ $283,144
Other Assets Total$12,976$9,872▼ $3,104
Liabilities
Other Liabilities$42,366$46,281▲ $3,915
Accounts Payable and Accrued Expenses$15,053$17,577▲ $2,524
Deferred Revenue-$11,219-
Total Liabilities$57,419$75,077▲ $17,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,921,746$2,195,482▲ $273,736
Net Assets With Donor Restrictions$33,850$25,600▼ $8,250
Total Net Assets Fund Balance$1,955,596$2,221,082▲ $265,486
Total Liabilities and Net Assets / Fund Balance$2,013,015$2,296,159▲ $283,144

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$260,084$73,396$333,480
Leasehold Improvements$169,141$42,957$212,098
Other Land Buildings$3,274$996$4,270
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly Aguilar-pauliExecutive DiFT$73,364$3,236$76,600
David MonroePrior EdFT$57,519$4,723$62,242

Board Members and Trustees

NameTitle
Phil BeersPresident
Andrew PerschDirector
Liz HicksDirector
Micki MillerDirector
Steve GrotheerDirector
Yvonne MeyersDirector
Sara FreemanSecretary
Drew KoffTreasurer
Kendal NolanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,114,445
Program Service Revenue
$0
Investment Income
$32,507
Other Revenue
$-5,292
All Other Contributions
$1,049,683
Change in Net Assets
$214,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$649,040
Other Expenses$278,328
Total Fundraising Expense$20,423
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,912$82,268$5,162$429,342
Current Officers, Directors, Trustees, and Key Employees$114,127$9,420$7,336$130,883
Office Expenses$40,711$15,100$2,534$58,345
Other Employee Benefits$36,966$7,432$1,013$45,411
Payroll Taxes$35,332$7,104$968$43,404
Fees for Services Accounting-$27,525-$27,525
Depreciation Depletion$12,081$2,429$331$14,841
All Other Expenses$10,302$1,760$2,196$14,258
Insurance$947$11,522$56$12,525
Other Expenses$7,976$1,604$219$9,799
Advertising$8,528$491$38$9,057
Conferences and Meetings$52$4,862-$4,914
Fees for Service Investment Mgmnt Fees-$3,045-$3,045
Occupancy$2,587$304$152$3,043
Total Functional Expenses$720,488$186,457$20,423$927,368
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,292
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$37,443
Lease Liability$8,838
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 presented at board meeting for review.”

Form 990, Page 6, Part VI, Line 12C

“Board members are asked to report any conflicts of interest.”

Form 990, Page 6, Part VI, Line 15A

“The executive committee of the board of directors determines the compensation for the executive director. This compensation is reviewed annually.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is available on the organization's website and all other financial and governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Arc of Larimer County
EIN
11-3803178
Phone
9702046991
Address
1721 W HARMONY RD UNIT 101, FORT COLLINS, CO 80526

Signing Officer

Name
Phil Beers
Title
President
Phone
9702046991
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly Aguilar-pauli
Formed
2007
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
13
Volunteers
9

Preparer

Firm
Rlr Llp
Address
1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
Preparer
Joseph M Hoefler
Phone
9706925300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The arc of larimer county promotes and protects the civil rights and overall wellbeing of people with intellectual and developmental disabilities through individual and systems advocacy and education to foster lifelong inclusion in every aspect of community life.”

Form 990, Page 2, Part III, Line 3

“All activities related to arpa/ fort collins transportation grant have been discontinued. This is no longer an arc program.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. Income tax is payable on income defined as unrelated business taxable income. There was no unrelated business income for the year ended december 31, 2024. The organization has adopted the recognition requirements for uncertainty in income taxes as required by asc 740-10. The standard prescribes a comprehensive model for how an organization should recognize, measure, present and disclose in the financial statements uncertainty in income taxes the organization has taken or expects to take on a tax return. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating the organization's tax provisions and accruals, interpretations and tax planning strategies are considered. The organization believes their estimates are appropriate based on current facts and circumstances and have not recorded any reserves, or related accruals for interest and penalties for uncertainty in income taxes at december 31, 2024.”

Raw XML AppendixShowing 400 of 458 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE ARC OF LARIMER COUNTY PROMOTES AND PROTECTS THE CIVIL RIGHTS AND OVERALL WELLBEING OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH INDIVIDUAL AND SYSTEMS ADVOCACY AND EDUCATION TO FOSTER LIFELONG INCLUSION IN EVERY ASPECT OF COMMUNITY LIFE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ARC OF LARIMER COUNTY OBTAINED GRANT FUNDS FROM THE COLORADO DEPT OF LOCAL AFFAIRS THAT ARE MEANT TO EXPLORE THE POSSIBILITY OF OPENING A SOCIAL ENTERPRISE DEPARTMENT OF THE ORGANIZATION THAT WOULD BE MEANT TO PROVIDE EMPLOYMENT OPPORTUNITIES AND TRAINING FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES
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IRS990/ProgSrvcAccomActy3Grp/Desc0ARC OF LARIMER COUNTY OBTAINED GRANT FUNDS FROM THE COLORADO DEVELOPMENTAL DISABILITIES COUNCIL THAT ARE MEANT TO EXPLORE THE POSSIBILITY OF OPENING A LEGAL SERVICES DEPARTMENT OF THE ORGANIZATION THAT WOULD BE MEANT TO PROVIDE LOW COST OR FREE LEGAL SERVICES FOR PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. INCOME TAX IS PAYABLE ON INCOME DEFINED AS UNRELATED BUSINESS TAXABLE INCOME. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2024. THE ORGANIZATION HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY ASC 740-10. THE STANDARD PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAINTY IN INCOME TAXES THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ORGANIZATION'S TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ORGANIZATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAINTY IN INCOME TAXES AT DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ARC OF LARIMER COUNTY PROMOTES AND PROTECTS THE CIVIL RIGHTS AND OVERALL WELLBEING OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES THROUGH INDIVIDUAL AND SYSTEMS ADVOCACY AND EDUCATION TO FOSTER LIFELONG INCLUSION IN EVERY ASPECT OF COMMUNITY LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL ACTIVITIES RELATED TO ARPA/ FORT COLLINS TRANSPORTATION GRANT HAVE BEEN DISCONTINUED. THIS IS NO LONGER AN ARC PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 PRESENTED AT BOARD MEETING FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ASKED TO REPORT ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THIS COMPENSATION IS REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ALL OTHER FINANCIAL AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0720488

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