Civic Intelligence

The Arc - Jefferson Clear Creek & Gilpin Counties

990 • Fiscal year 2019 • EIN 23-7162049

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 28, 2019

13949 West Colfax Avenue Rm/Ste 150Lakewood, CO 80401

(303) 232-1338

Siviq Scores

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

Liabilities / Assets

41st percentile

0.04x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

42nd percentile

0.06x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$91,627

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

3.1%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,697,935

Up $174,319 (+11%) from 2018

Net Assets

Up

$1,625,625

Up $170,636 (+12%) from 2018

Liabilities

Up

$72,310

Up $3,683 (+5.4%) from 2018

Revenue

Up

$1,236,753

Up $36,880 (+3.1%) from 2018

Expenses

Up

$1,186,758

Up $37,207 (+3.2%) from 2018

Net Income

Down

$49,995

Down $327 (-0.6%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $940,902Liabilities 2010: $28,247Net Assets 2010: $912,6552010Assets 2011: $942,846Liabilities 2011: $48,442Net Assets 2011: $894,4042011Assets 2012: $947,105Liabilities 2012: $51,850Net Assets 2012: $895,2552012Assets 2013: $1,002,559Liabilities 2013: $63,522Net Assets 2013: $939,0372013Assets 2014: $1,056,357Liabilities 2014: $60,094Net Assets 2014: $996,2632014Assets 2016: $1,428,915Liabilities 2016: $63,368Net Assets 2016: $1,365,5472016Assets 2017: $1,471,693Liabilities 2017: $59,208Net Assets 2017: $1,412,4852017Assets 2018: $1,523,616Liabilities 2018: $68,627Net Assets 2018: $1,454,9892018Assets 2019: $1,697,935Liabilities 2019: $72,310Net Assets 2019: $1,625,6252019Assets 2020: $2,179,726Liabilities 2020: $244,337Net Assets 2020: $1,935,3892020Assets 2021: $2,735,368Liabilities 2021: $79,676Net Assets 2021: $2,655,6922021Assets 2022: $2,590,338Liabilities 2022: $72,886Net Assets 2022: $2,517,4522022Assets 2023: $3,080,359Liabilities 2023: $372,955Net Assets 2023: $2,707,4042023Assets 2024: $3,382,944Liabilities 2024: $298,348Net Assets 2024: $3,084,5962024Assets 2025: $3,697,446Liabilities 2025: $252,184Net Assets 2025: $3,445,2622025

Highlighted filing

2019

Assets$1,697,935
Liabilities$72,310
Net Assets$1,625,625

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $670,0512010Expenses 2011: $767,4922011Expenses 2012: $819,0422012Revenue 2013: $887,193Expenses 2013: $895,301Net Income 2013: -$8,1082013Revenue 2014: $1,046,272Expenses 2014: $966,454Net Income 2014: $79,8182014Revenue 2016: $1,101,707Expenses 2016: $1,008,131Net Income 2016: $93,5762016Revenue 2017: $1,135,295Expenses 2017: $1,097,076Net Income 2017: $38,2192017Revenue 2018: $1,199,873Expenses 2018: $1,149,551Net Income 2018: $50,3222018Revenue 2019: $1,236,753Expenses 2019: $1,186,758Net Income 2019: $49,9952019Revenue 2020: $1,579,153Expenses 2020: $1,226,575Net Income 2020: $352,5782020Revenue 2021: $1,464,155Expenses 2021: $1,035,910Net Income 2021: $428,2452021Revenue 2022: $1,523,699Expenses 2022: $1,280,928Net Income 2022: $242,7712022Revenue 2023: $1,604,366Expenses 2023: $1,543,930Net Income 2023: $60,4362023Revenue 2024: $1,740,669Expenses 2024: $1,547,443Net Income 2024: $193,2262024Revenue 2025: $1,852,425Expenses 2025: $1,691,876Net Income 2025: $160,5492025

Highlighted filing

2019

Revenue$1,236,753
Expenses$1,186,758
Net Income$49,995
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 28, 2019
Return Version
2018v3.1
Gross Receipts
$1,236,753
Mission and Program Overview

Mission

The arc promotes and protects the human rights of people with intellectual and developmental disabilites and actively supports their full inclusion and participation in the community throughout their lifetimes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$807,578$1,466,184▲ $658,606
Accounts Receivable-$93,722-
Savings and Temporary Cash Investments$354,445$50,418▼ $304,027
Prepaid Expenses and Deferred Charges$32,902$39,216▲ $6,314
Cash and Non-Interest-Bearing Accounts$299,670$29,660▼ $270,010
Pledges and Grants Receivable$17,761$12,113▼ $5,648
Land, Buildings, and Equipment, Net$11,260$6,622▼ $4,638
Total Assets$1,523,616$1,697,935▲ $174,319
Liabilities
Accounts Payable and Accrued Expenses$67,627$72,310▲ $4,683
Deferred Revenue$1,000--
Total Liabilities$68,627$72,310▲ $3,683
Net Assets / Fund Balance
Unrestricted Net Assets$1,435,985$1,616,970▲ $180,985
Temporarily Rstr Net Assets$19,004$8,655▼ $10,349
Total Net Assets Fund Balance$1,454,989$1,625,625▲ $170,636
Total Liabilities and Net Assets / Fund Balance$1,523,616$1,697,935▲ $174,319

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,195$40,728$46,923
Leasehold Improvements$427$1,573$2,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori RopaExecutive DiFT$78,501$13,126$91,627

Board Members and Trustees

NameTitle
Helen PietranczykPresident
Caryn QuinkertDirector
David MillerDirector
Don ThompsonDirector
Donna GunnisonDirector
Gretchen ColbertDirector
Mark LancasterDirector
Rob SmarigaDirector
Scott FeavelDirector
Laurie NelsonSecretary
Lisa RoebuckSecretary
David NorwoodTreasurer
David MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,244,929
Program Service Revenue
$0
Investment Income
$-9,545
Other Revenue
$1,369
All Other Contributions
$1,244,929
Change in Net Assets
$49,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,236,753
Revenue Not Reported on Form 990
$120,641
Total Revenue per Audited Statements
$1,357,394
Total Revenue per Form 990
$1,236,753
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$817,877
Other Expenses$368,881
Total Fundraising Expense$88,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,245$22,373$47,640$583,258
Occupancy$111,728$5,017$8,823$125,568
Current Officers, Directors, Trustees, and Key Employees$82,537$3,563$7,660$93,760
Other Employee Benefits$69,713$3,009$6,470$79,192
Payroll Taxes$42,964$1,900$3,989$48,853
Fees for Services Accounting-$40,613-$40,613
Office Expenses$35,780$1,193$2,557$39,530
Fees for Services Other$14,154$18,585$2,062$34,801
Conferences and Meetings$28,248$1,073$2,287$31,608
Information Technology$21,803$949$2,024$24,776
Pension Plan Contributions$11,280$487$1,047$12,814
Insurance$6,246$272$580$7,098
All Other Expenses$4,046$85$536$4,667
Depreciation Depletion$4,081$178$379$4,638
Other Expenses$4,196$108$230$4,196
Advertising$220$10$20$250
Total Functional Expenses$998,520$99,568$88,670$1,186,758

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,186,758
Total Expenses per Audited Statements$1,186,758
Total Expenses per Form 990$1,186,758
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
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The rights of membership are not related to the amount received, each person gets one vote and each household gets two votes if they choose. Although interim appointments are allowed, all members of the board of directors are elected by the membership at our general membership meeting.

Form 990, Page 6, Part VI, Line 7B

Membership must approve all changes to articles of incorporation and bylaws

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

The arc's executive director and accountant participate in the initial review of the 990. Following that, the finance committee reviews and approves the 990 prior to it being finalized. The board of directors receives a copy of the 990 prior to it being filed.

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

All board members fill out a "conflict of interest" form and those are reviewed on an annual basis. In addition, as each board meeting begins, the board president asks if anyone has a conflict of interest based on the meeting agenda. All disclosed conflicts are entered into the minutes of the meeting and individuals disclosing conflicts of interest recuse themselves from voting on those specific agenda items.

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

Our process included hiring an outside consultant and conducting a salary survey, as well as looking at local salary data for similar organizations. The executive director's compensation was approved by the board of directors, providing an opportunity for deliberation. The executive director was given a salary increase in 2018 that was equivalent to the percentage increase that all staff received. Staff increases are based on market data and available funds.

Form 990, Page 6, Part VI, Line 19

Governing and financial documents are available upon request. In addition, the audited financial statements and the annual form 990 are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
The Arc - Jefferson Clear Creek
EIN
23-7162049
Phone
3032321338
Address
13949 WEST COLFAX AVENUE RM/STE 150, LAKEWOOD, CO 80401

Signing Officer

Name
Lori Ropa
Title
Executive Director
Phone
3032321338
Signed
2019-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Ropa
Formed
1963
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
17

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Diane K Granger
Phone
3038308109
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The arc - jefferson, clear creek & gilpin counties (the arc or organization) promotes and protects the human rights of people with intellectual and developmental disabilities (i/dd) and actively supports their full inclusion and participation in the community throughout their lifetimes. The arc serves individuals from birth through end of life in our three county area. Life-changing support is provided in a number of ways at the arc. Individual advocacy, the organization's largest program, involves advocates working directly with individuals and families to help them navigate the many complex challenges faced by people with i/dd. Some of the areas in which the organization provides support are education, health care, residential options, employment, legal concerns, and systems navigation, as well as social, recreational, and religious inclusion. In addition, the arc is proactive and develops and delivers programming to educate people on issues ranging from getting the right special education supports in school to planning for an individual's future when a parent/guardian will no longer be able to care for them. Finally, the arc works hard to create a community where people of all abilities are valued and respected. This often involves working with the systems that serve our community such as the transportation system, emergency response system, healthcare system and the school system to help them be more informed and accessible. The arc has representatives on more than 50 committees, councils, and other groups to ensure that people with i/dd are never left out of the conversations that will affect their lives.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ARC - JEFFERSON, CLEAR CREEK & GILPIN COUNTIES (THE ARC OR ORGANIZATION) PROMOTES AND PROTECTS THE HUMAN RIGHTS OF PEOPLE WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES (I/DD) AND ACTIVELY SUPPORTS THEIR FULL INCLUSION AND PARTICIPATION IN THE COMMUNITY THROUGHOUT THEIR LIFETIMES. THE ARC SERVES INDIVIDUALS FROM BIRTH THROUGH END OF LIFE IN OUR THREE COUNTY AREA. LIFE-CHANGING SUPPORT IS PROVIDED IN A NUMBER OF WAYS AT THE ARC. INDIVIDUAL ADVOCACY, THE ORGANIZATION'S LARGEST PROGRAM, INVOLVES ADVOCATES WORKING DIRECTLY WITH INDIVIDUALS AND FAMILIES TO HELP THEM NAVIGATE THE MANY COMPLEX CHALLENGES FACED BY PEOPLE WITH I/DD. SOME OF THE AREAS IN WHICH THE ORGANIZATION PROVIDES SUPPORT ARE EDUCATION, HEALTH CARE, RESIDENTIAL OPTIONS, EMPLOYMENT, LEGAL CONCERNS, AND SYSTEMS NAVIGATION, AS WELL AS SOCIAL, RECREATIONAL, AND RELIGIOUS INCLUSION. IN ADDITION, THE ARC IS PROACTIVE AND DEVELOPS AND DELIVERS PROGRAMMING TO EDUCATE PEOPLE ON ISSUES RANGING FROM GETTING THE RIGHT SPECIAL EDUCATION SUPPORTS IN SCHOOL TO PLANNING FOR AN INDIVIDUAL'S FUTURE WHEN A PARENT/GUARDIAN WILL NO LONGER BE ABLE TO CARE FOR THEM. FINALLY, THE ARC WORKS HARD TO CREATE A COMMUNITY WHERE PEOPLE OF ALL ABILITIES ARE VALUED AND RESPECTED. THIS OFTEN INVOLVES WORKING WITH THE SYSTEMS THAT SERVE OUR COMMUNITY SUCH AS THE TRANSPORTATION SYSTEM, EMERGENCY RESPONSE SYSTEM, HEALTHCARE SYSTEM AND THE SCHOOL SYSTEM TO HELP THEM BE MORE INFORMED AND ACCESSIBLE. THE ARC HAS REPRESENTATIVES ON MORE THAN 50 COMMITTEES, COUNCILS, AND OTHER GROUPS TO ENSURE THAT PEOPLE WITH I/DD ARE NEVER LEFT OUT OF THE CONVERSATIONS THAT WILL AFFECT THEIR LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RIGHTS OF MEMBERSHIP ARE NOT RELATED TO THE AMOUNT RECEIVED, EACH PERSON GETS ONE VOTE AND EACH HOUSEHOLD GETS TWO VOTES IF THEY CHOOSE. ALTHOUGH INTERIM APPOINTMENTS ARE ALLOWED, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP AT OUR GENERAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP MUST APPROVE ALL CHANGES TO ARTICLES OF INCORPORATION AND BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ARC'S EXECUTIVE DIRECTOR AND ACCOUNTANT PARTICIPATE IN THE INITIAL REVIEW OF THE 990. FOLLOWING THAT, THE FINANCE COMMITTEE REVIEWS AND APPROVES THE 990 PRIOR TO IT BEING FINALIZED. THE BOARD OF DIRECTORS RECEIVES A COPY OF THE 990 PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS FILL OUT A "CONFLICT OF INTEREST" FORM AND THOSE ARE REVIEWED ON AN ANNUAL BASIS. IN ADDITION, AS EACH BOARD MEETING BEGINS, THE BOARD PRESIDENT ASKS IF ANYONE HAS A CONFLICT OF INTEREST BASED ON THE MEETING AGENDA. ALL DISCLOSED CONFLICTS ARE ENTERED INTO THE MINUTES OF THE MEETING AND INDIVIDUALS DISCLOSING CONFLICTS OF INTEREST RECUSE THEMSELVES FROM VOTING ON THOSE SPECIFIC AGENDA ITEMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OUR PROCESS INCLUDED HIRING AN OUTSIDE CONSULTANT AND CONDUCTING A SALARY SURVEY, AS WELL AS LOOKING AT LOCAL SALARY DATA FOR SIMILAR ORGANIZATIONS. THE EXECUTIVE DIRECTOR'S COMPENSATION WAS APPROVED BY THE BOARD OF DIRECTORS, PROVIDING AN OPPORTUNITY FOR DELIBERATION. THE EXECUTIVE DIRECTOR WAS GIVEN A SALARY INCREASE IN 2018 THAT WAS EQUIVALENT TO THE PERCENTAGE INCREASE THAT ALL STAFF RECEIVED. STAFF INCREASES ARE BASED ON MARKET DATA AND AVAILABLE FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST. IN ADDITION, THE AUDITED FINANCIAL STATEMENTS AND THE ANNUAL FORM 990 ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.70$0.25$3.45$1.85$1.69$0.16
2024Detailed filing. Detailed filing data is available for this year.$3.38$0.30$3.08$1.74$1.55$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.08$0.37$2.71$1.60$1.54$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.07$2.52$1.52$1.28$0.24
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.08$2.66$1.46$1.04$0.43
2020Detailed filing. Detailed filing data is available for this year.$2.18$0.24$1.94$1.58$1.23$0.35
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.07$1.63$1.24$1.19$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.52$0.07$1.45$1.20$1.15$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.47$0.06$1.41$1.14$1.10$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.06$1.37$1.10$1.01$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.06$1.00$1.05$0.97$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.06$0.94$0.89$0.90$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.05$0.90$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.05$0.89$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.03$0.91$0.67