Civic Intelligence

Arc Management Inc

EIN 22-2160558 • 501(c)2 • Kingston, NY

Profile

Arc management corporation is a nonprofit organization that owns land and buildings that are rented for the operation of supportive service programs for the developmentally disabled.

471 Albany AvenueKingston, NY 12401

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

3.58x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

73rd percentile

57%

Higher net margin than 73% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$419,753

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 49.3% of source-year revenue.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

16th percentile

-6.5%

Faster asset growth than 16% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

381%

Faster revenue growth than 93% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,056,035

Down $213,515 (-6.5%) from 2023

Liabilities

Down

$3,049,456

Down $699,007 (-19%) from 2023

Net Assets

Up

$6,579

Up $485,492 (+101%) from 2023

Revenue

Up

$850,808

Up $673,989 (+381%) from 2023

Expenses

Up

$365,316

Up $11,565 (+3.3%) from 2023

Net Income

Up

$485,492

Up $662,424 (+374%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2010: $100,794Liabilities 2010: $212,583Net Assets 2010: -$111,7892010Assets 2011: $86,047Liabilities 2011: $99,995Net Assets 2011: -$13,9482011Assets 2012: $86,677Liabilities 2012: $1,000Net Assets 2012: $85,6772012Assets 2013: $62,369Liabilities 2013: $62,369Net Assets 2013: $02013Assets 2014: $512,001Liabilities 2014: $512,001Net Assets 2014: $02014Assets 2015: $1,227,774Liabilities 2015: $1,227,774Net Assets 2015: $02015Assets 2016: $1,284,373Liabilities 2016: $1,284,373Net Assets 2016: $02016Assets 2017: $1,530,655Liabilities 2017: $1,530,655Net Assets 2017: $02017Assets 2018: $1,789,658Liabilities 2018: $1,789,658Net Assets 2018: $02018Assets 2019: $2,751,003Liabilities 2019: $2,828,238Net Assets 2019: -$77,2352019Assets 2020: $2,587,646Liabilities 2020: $2,801,317Net Assets 2020: -$213,6712020Assets 2021: $2,705,460Liabilities 2021: $2,847,586Net Assets 2021: -$142,1262021Assets 2022: $3,511,271Liabilities 2022: $3,813,252Net Assets 2022: -$301,9812022Assets 2023: $3,269,550Liabilities 2023: $3,748,463Net Assets 2023: -$478,9132023Assets 2024: $3,056,035Liabilities 2024: $3,049,456Net Assets 2024: $6,5792024

Highlighted filing

2024

Assets$3,056,035
Liabilities$3,049,456
Net Assets$6,579

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $113,593Expenses 2010: $40,603Net Income 2010: $72,9902010Revenue 2011: $113,590Expenses 2011: $15,749Net Income 2011: $97,8412011Revenue 2012: $113,589Expenses 2012: $13,964Net Income 2012: $99,6252012Revenue 2013: $113,588Expenses 2013: $113,588Net Income 2013: $02013Revenue 2014: $1,000Expenses 2014: $1,000Net Income 2014: $02014Revenue 2015: $1,000Expenses 2015: $1,000Net Income 2015: $02015Revenue 2016: $1,000Expenses 2016: $1,000Net Income 2016: $02016Revenue 2017: $1,000Expenses 2017: $1,000Net Income 2017: $02017Revenue 2018: $108,258Expenses 2018: $108,258Net Income 2018: $02018Revenue 2019: $103,977Expenses 2019: $181,212Net Income 2019: -$77,2352019Revenue 2020: $122,544Expenses 2020: $258,980Net Income 2020: -$136,4362020Revenue 2021: $357,855Expenses 2021: $286,310Net Income 2021: $71,5452021Revenue 2022: $180,428Expenses 2022: $340,283Net Income 2022: -$159,8552022Revenue 2023: $176,819Expenses 2023: $353,751Net Income 2023: -$176,9322023Revenue 2024: $850,808Expenses 2024: $365,316Net Income 2024: $485,4922024

Highlighted filing

2024

Revenue$850,808
Expenses$365,316
Net Income$485,492

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$3.05$0.01$0.85$0.37$0.49
2023Detailed filing. Detailed filing data is available for this year.$3.27$3.75$0.48$0.18$0.35$0.18
2022Detailed filing. Detailed filing data is available for this year.$3.51$3.81$0.30$0.18$0.34$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.71$2.85$0.14$0.36$0.29$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.59$2.80$0.21$0.12$0.26$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.75$2.83$0.08$0.10$0.18$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.79$1.79$0.00$0.11$0.11$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.53$1.53$0.00$0.00$0.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.28$1.28$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.23$1.23$0.00$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.51$0.00$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.00$0.11$0.11$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.11$0.01$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.10$0.01$0.11$0.02$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.21$0.11$0.11$0.04$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.1
Gross Receipts
$1,129,751
Mission and Program Overview

Mission

ARC MANAGEMENT, INC. IS A NONPROFIT ORGANIZATION THAT OWNS LAND AND BUILDINGS THAT ARE RENTED FOR THE OPERATION OF SUPPORTIVE SERVICES PROGRAMS FOR THE DEVELOPMENTALly DISABLED.

Arc management is a nonprofit organization that owns land & buildings that are rented for operation of of supportive services programs for the developmentally disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,259,024$3,045,182▼ $213,842
Prepaid Expenses and Deferred Charges$8,680$9,007▲ $327
Cash and Non-Interest-Bearing Accounts$1,846$1,846→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$3,269,550$3,056,035▼ $213,515
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$3,738,523$3,043,939▼ $694,584
Deferred Revenue$9,940$5,517▼ $4,423
Total Liabilities$3,748,463$3,049,456▼ $699,007
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-478,913$6,579▲ $485,492
Total Net Assets Fund Balance$-478,913$6,579▲ $485,492
Total Liabilities and Net Assets / Fund Balance$3,269,550$3,056,035▼ $213,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,031,682$1,454,089$4,485,771
Land$13,500-$13,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan LucasPresident
Roxanne PecoraSenior Vice President
Todd McnuttVice President
John MchughCEO
Jennifer LealeCFO
Peter EnrightSecretary
Robert BoeningTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$215,876
Investment Income
$634,932
Other Revenue
$0
Change in Net Assets
$485,492
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$240,625--$240,625
Occupancy$77,182--$77,182
Insurance$40,668--$40,668
Fees for Services Accounting-$5,141-$5,141
Fees for Services Management-$1,700-$1,700
Total Functional Expenses$358,475$6,841$0$365,316
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$3,029,591
Due to NYSARC, Inc.$14,348
Tenant Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 15

Arc management has adopted the process of the parent entity, nysarc, inc. Ulster-greene putnam counties chapter (the chapter). The chapter's executive committee of the board of directors performs the compensation review of the chief executive officer, advises the board with respect to senior management succession planning and recommends to the board of directors the compensation packet of the executive director. This process was last done in 2022. The compensation of the other executive team members and key employees is based on data comparisons derived from the human resource department and performance rating scale based on the criteria of the position. The executive director will use these resources to determine compensation level.

Form 990, Part VI, Line 3 Delegation of management duties

Arc management inc. Delegates the management duties of their operations to nysarc, inc., ulster, greene putnam counties chapter for budgetary, recording, bookkeeping, and managerial functions.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The audit committee and management review the 990 tax returns. The audit committee will discuss with management any issues, concerns, of recommendations resulting from the completion of the 990 tax return. Once the 990 has been accepted by the audit committee and management, the cfo will present the 990 tax return to the full board of directors. Any questions by the full board are addressed by management.

Form 990, Part VI, Line 12C Conflict of interest policy

The policies are adopted from the parent entity, nysarc, inc. Ulster, greene, putnam counties chapter (the chapter) annually, the governing board and executive management complete a conflict of interest self-disclosure form. If there is a conflict of interest, as per the policy of the chapter, the parent entity, the board member that it involves will remove him/herself from the discussion and/or vote.

Form 990, Part VI, Line 19 Required documents available to the public

The governing documents, conflict of interest policy, and financial statements are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
ARC Management
EIN
22-2160558
Phone
8453314300
Address
471 ALBANY AVENUE, KINGSTON, NY 12401

Signing Officer

Name
Jennifer Leale
Title
CFO
Phone
8453314300
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Forvis Mazars LLP
Address
135 West 50th Street, New York, NY 10020
Preparer
Aaron Shapiro
Phone
2128127000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

Asc 740 footnote management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, managment has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal Income Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to NYSARC, Inc.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Tenant Deposits
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARC MANAGEMENT HAS ADOPTED THE PROCESS OF THE PARENT ENTITY, NYSARC, INC. ULSTER-GREENE PUTNAM COUNTIES CHAPTER (THE CHAPTER). THE CHAPTER'S EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PERFORMS THE COMPENSATION REVIEW OF THE CHIEF EXECUTIVE OFFICER, ADVISES THE BOARD WITH RESPECT TO SENIOR MANAGEMENT SUCCESSION PLANNING AND RECOMMENDS TO THE BOARD OF DIRECTORS THE COMPENSATION PACKET OF THE EXECUTIVE DIRECTOR. THIS PROCESS WAS LAST DONE IN 2022. THE COMPENSATION OF THE OTHER EXECUTIVE TEAM MEMBERS AND KEY EMPLOYEES IS BASED ON DATA COMPARISONS DERIVED FROM THE HUMAN RESOURCE DEPARTMENT AND PERFORMANCE RATING SCALE BASED ON THE CRITERIA OF THE POSITION. THE EXECUTIVE DIRECTOR WILL USE THESE RESOURCES TO DETERMINE COMPENSATION LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARC MANAGEMENT INC. DELEGATES THE MANAGEMENT DUTIES OF THEIR OPERATIONS TO NYSARC, INC., ULSTER, GREENE PUTNAM COUNTIES CHAPTER FOR BUDGETARY, RECORDING, BOOKKEEPING, AND MANAGERIAL FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AUDIT COMMITTEE AND MANAGEMENT REVIEW THE 990 TAX RETURNS. THE AUDIT COMMITTEE WILL DISCUSS WITH MANAGEMENT ANY ISSUES, CONCERNS, OF RECOMMENDATIONS RESULTING FROM THE COMPLETION OF THE 990 TAX RETURN. ONCE THE 990 HAS BEEN ACCEPTED BY THE AUDIT COMMITTEE AND MANAGEMENT, THE CFO WILL PRESENT THE 990 TAX RETURN TO THE FULL BOARD OF DIRECTORS. ANY QUESTIONS BY THE FULL BOARD ARE ADDRESSED BY MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE POLICIES ARE ADOPTED FROM THE PARENT ENTITY, NYSARC, INC. ULSTER, GREENE, PUTNAM COUNTIES CHAPTER (THE CHAPTER) ANNUALLY, THE GOVERNING BOARD AND EXECUTIVE MANAGEMENT COMPLETE A CONFLICT OF INTEREST SELF-DISCLOSURE FORM. IF THERE IS A CONFLICT OF INTEREST, AS PER THE POLICY OF THE CHAPTER, THE PARENT ENTITY, THE BOARD MEMBER THAT IT INVOLVES WILL REMOVE HIM/HERSELF FROM THE DISCUSSION AND/OR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 3 Delegation of management duties
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19 Required documents available to the public
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NYSARC INC ULSTER GREENE PUTNAM COUNTIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE ARC MID-HUDSON FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ARC APARTMENTS INC
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