Civic Intelligence

Jarc

990 • Fiscal year 2014 • EIN 23-7044561

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 12, 2015

30301 Northwestern Highway No 10048334

(248) 538-6611

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

1.74x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

1.11x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

10th percentile

-17%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

97th percentile

$270,175

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2014 filings • $10M-$25M nonprofits • Source year 2014

Asset Growth

4th percentile

-19%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$6,564,609

Down $1,569,851 (-19%) from 2013

Net Assets

Down

-$4,857,402

Down $1,769,183 (-57%) from 2013

Liabilities

Up

$11,422,011

Up $199,332 (+1.8%) from 2013

Revenue

$10,303,452

No earlier filing loaded for comparison.

Expenses

Up

$12,072,635

Up $84,765 (+0.7%) from 2013

Net Income

-$1,769,183

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0M-$10MAssets 2011: $6,052,852Liabilities 2011: $9,458,611Net Assets 2011: -$3,405,7592011Assets 2013: $8,134,460Liabilities 2013: $11,222,679Net Assets 2013: -$3,088,2192013Assets 2014: $6,564,609Liabilities 2014: $11,422,011Net Assets 2014: -$4,857,4022014Assets 2015: $2,842,165Liabilities 2015: $8,961,901Net Assets 2015: -$6,119,7362015Assets 2018: $4,943,568Liabilities 2018: $7,180,008Net Assets 2018: -$2,236,4402018Assets 2019: $5,205,555Liabilities 2019: $7,921,955Net Assets 2019: -$2,716,4002019Assets 2020: $5,958,383Liabilities 2020: $9,645,239Net Assets 2020: -$3,686,8562020Assets 2021: $5,696,625Liabilities 2021: $8,428,364Net Assets 2021: -$2,731,7392021Assets 2022: $5,301,342Liabilities 2022: $7,522,756Net Assets 2022: -$2,221,4142022Assets 2024: $6,786,329Liabilities 2024: $4,189,880Net Assets 2024: $2,596,4492024

Highlighted filing

2014

Assets$6,564,609
Liabilities$11,422,011
Net Assets-$4,857,402

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $11,064,1472011Expenses 2013: $11,987,8702013Revenue 2014: $10,303,452Expenses 2014: $12,072,635Net Income 2014: -$1,769,1832014Revenue 2015: $10,472,010Expenses 2015: $11,734,344Net Income 2015: -$1,262,3342015Revenue 2018: $11,478,240Expenses 2018: $11,267,238Net Income 2018: $211,0022018Revenue 2019: $11,001,570Expenses 2019: $11,563,479Net Income 2019: -$561,9092019Revenue 2020: $11,261,573Expenses 2020: $12,240,429Net Income 2020: -$978,8562020Revenue 2021: $12,003,795Expenses 2021: $11,061,128Net Income 2021: $942,6672021Revenue 2022: $11,002,936Expenses 2022: $10,506,140Net Income 2022: $496,7962022Revenue 2024: $9,763,964Expenses 2024: $9,765,131Net Income 2024: -$1,1672024

Highlighted filing

2014

Revenue$10,303,452
Expenses$12,072,635
Net Income-$1,769,183
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 12, 2015
Return Version
2013v4.0
Gross Receipts
$10,630,125
Mission and Program Overview

Mission

Jarc's mission is to enrich the lives of people with disabilities through gentle and loving support, valued relationships, and engagement with the community, in accordance with jewish values.

To provide care and shelter for developmentally disabled individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,563,472$3,257,623▼ $305,849
Pledges and Grants Receivable$2,760,516$1,888,810▼ $871,706
Accounts Receivable$662,966$717,303▲ $54,337
Loans From Officers Directors-$226,787-
Prepaid Expenses and Deferred Charges$163,029$203,456▲ $40,427
Investments in Publicly Traded Securities$346,392$151,371▼ $195,021
Cash and Non-Interest-Bearing Accounts$242,787$24,314▼ $218,473
Total Assets$8,134,460$6,564,609▼ $1,569,851
Other Assets Total$395,298$321,732▼ $73,566
Liabilities
Other Liabilities$5,407,524$7,103,670▲ $1,696,146
Mortgage Notes Payable Secured by Investment Property$3,541,678$2,282,440▼ $1,259,238
Accounts Payable and Accrued Expenses$2,251,192$1,770,409▼ $480,783
Deferred Revenue$22,285$38,705▲ $16,420
Total Liabilities$11,222,679$11,422,011▲ $199,332
Net Assets / Fund Balance
Temporarily Rstr Net Assets$-3,088,219$-4,857,402▼ $1,769,183
Total Net Assets Fund Balance$-3,088,219$-4,857,402▼ $1,769,183
Total Liabilities and Net Assets / Fund Balance$8,134,460$6,564,609▼ $1,569,851

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,155,062$1,708,618$3,863,680
Leasehold Improvements$638,909$985,161$1,624,070
Other Land Buildings$18,015$866,806$884,821
Land$445,637-$445,637

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$6,699,567-▲ $362,017$135,022$6,926,562
2012$6,196,937$25,000▲ $618,108$140,478$6,699,567
2011$5,746,360$55,000▲ $487,081$91,504$6,196,937
2010$5,566,754$164,450▲ $70,345$55,189$5,746,360
2009$5,312,299$124,582▲ $247,742$117,869$5,566,754
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard a LoewensteinChief Executive OfficerFT$259,445$10,730$270,175
H Christine HenchFormer Assistant DirectorFT$133,623$9,120$142,743
Randy P BaxterChief Financial OfficerFT$114,664$4,642$119,306
Rena FriedbergChief Development OfficeerFT$105,979$8,435$114,414
Melissa StewartChief Program OfficerFT$76,399$10,730$87,129
Lisa RothbergerChief Talent OfficerFT$78,539-$78,539

Board Members and Trustees

NameTitle
Ron ApplebaumPast President
David GrandPresident
Adam CohenVice President
Julie HertzbergVice President
Lisa PernickVice President
Adam BeckerDirector
Amy BerlinDirector
Bill CohenDirector
Cheryl GuyerDirector
Daniel GilbertDirector
David CarrollDirector
David HaronDirector
Deborah Kovsky-apapDirector
Eli a ScherrDirector
Jason MillerDirector
Jason WeissDirector
Jeff EisenshtadtDirector
Jim ZackDirector
Jodi FoxDirector
Joshua TobiasDirector
Katie KatzDirector
Ken GarfinkelDirector
Lauren BienenstockDirector
Lisa BrownDirector
Lori LarsenDirector
Marcy ColtonDirector
Margo CollinsDirector
Michael FeldmanDirector
Michelle BassDirector
Miriam LeventhalDirector
Morton CollinsDirector
Rachel LachoverDirector
Robert NusbaumDirector
Sharon AltermanDirector
Sharon EisenshtadtDirector
Dani GillmanSecretary
Janis ShulmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,963,541
Program Service Revenue
$7,438,170
Investment Income
$10,329
Other Revenue
$-108,588
All Other Contributions
$242,826
Change in Net Assets
$-1,769,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,091,621
Other Expenses$1,527,130
Grants and Similar Amounts Paid$453,884
Total Fundraising Expense$196,923
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,315,475$507,746$194,367$8,017,588
Other Employee Benefits$884,598$145,179$22,643$1,052,420
Payroll Taxes$548,934$47,379$22,591$618,904
Grants to Domestic Individuals$453,884--$453,884
Current Officers, Directors, Trustees, and Key Employees$100,186$189,676$112,847$402,709
Depreciation Depletion$143,412$138,224-$281,636
Occupancy$187,231$39,017$5,000$231,248
Fees for Services Other$918$133,743$8,338$142,999
Interest$54,073$82,180-$136,253
Insurance$62,767$40,474$1,250$104,491
Fees for Services Accounting$474$69,070$4,306$73,850
Fees for Services Legal$289$42,136$2,627$45,052
Office Expenses$5,349$14,493$17,549$37,391
Fees for Services Lobbying$21$3,086$192$3,299
Other Expenses$161,457$-7,985$-199,015$-45,543
Total Functional Expenses$10,355,053$1,520,659$196,923$12,072,635
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$318,592
Fundraising Gross Income$87,438
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$1,699,085$51,150$27,279$23,871
Event 1$253,102$35,225$74,564$-39,339
Total Events$1,964,275$87,438$318,592$-231,154
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$226,787-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Inter-organization Payables$7,096,689
Other Liabilities$6,981
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

The following board members have family relationships: adam cohen and bill cohen margo collins and morton collins jeff eisenshtadt and sharon eisenshtadt myrna grand and david grand barbara nusbaum and robert nusbaum

Form 990, Part VI, Section B, Line 11

The 990 will be e-mailed to members of the audit committee for review. Upon approval from the audit committee the 990 will be sent to members of the full board prior to the return being filed.

Form 990, Part VI, Section B, Line 12C

The conflict of interest forms are sent to all members of the board on an annual basis. Any conflicts must be disclosed on the form. The form is sent out shortly after the new board is seated in june. If there are any changes during the course of the year, board members are to make them known in a timely manner.

Form 990, Part VI, Section B, Line 15

Compensation of the ceo, coo, cfo, and cdo are set by the compensation committee. The compensation committee reviews these salaries every year and periodically recommends changes. The salaries of other key employees are set by the ceo.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

EIN
23-7044561
Phone
2485386611

Signing Officer

Name
Randy P Baxter
Title
Chief Financial Officer
Phone
2485386611
Signed
2015-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rena Friedberg
Formed
1969
Legal Domicile
Mi
Voting Board Members
37
Independent Board Members
37
Employees
405
Volunteers
1,116

Preparer

Preparer
Michael F Fenberg
Phone
2483727300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The school inclusion program was moved to another organization.

Form 990, Part XI, Line 2C

The organization made no changes to its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The jarc foundation and affiliates have received notification that the entities qualify as tax-exempt organizations under sections 501 (c)(3) and 501 (c)(2) of the u.s. Internal revenue code and corresponding provisions of state law and, accordingly, are not subject to federal or state income taxes on related income. Unrelated business income may be subject to taxation. The organization follows current authoritative guidance relating to the accounting for uncertainty in income taxes. The tax effects from an uncertain tax position can be recognized in the financial statements, only if the position is more likely than not to be sustained on audit, based on the technical merits of the position. The organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would be more likely than not to sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization is no longer subject to u.s. Federal income tax examinations by the internal revenue service for the years before september 30, 2011. The organization is not currently under examination by any taxing jurisdiction.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt33SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt34PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt35VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt36TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt37CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt38CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt39CHIEF DEVELOPMENT OFFICEER
IRS990/Form990PartVIISectionAGrp/TitleTxt40CHIEF PROGRAM OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt41CHIEF TALENT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt42FORMER ASSISTANT DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd01
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt01876837
IRS990/FundraisingDirectExpensesAmt0318592

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