Civic Intelligence

The Arc - Jefferson Clear Creek & Gilpin Counties

990 • Fiscal year 2023 • EIN 23-7162049

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 27, 2023

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

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$113,913

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

5.3%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,080,359

Up $490,021 (+19%) from 2022

Net Assets

Up

$2,707,404

Up $189,952 (+7.5%) from 2022

Liabilities

Up

$372,955

Up $300,069 (+412%) from 2022

Revenue

Up

$1,604,366

Up $80,667 (+5.3%) from 2022

Expenses

Up

$1,543,930

Up $263,002 (+21%) from 2022

Net Income

Down

$60,436

Down $182,335 (-75%) from 2022

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

2023

Assets$3,080,359
Liabilities$372,955
Net Assets$2,707,404

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

2023

Revenue$1,604,366
Expenses$1,543,930
Net Income$60,436
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 27, 2023
Return Version
2022v5.0
Gross Receipts
$1,604,366
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$2,212,220$2,606,793▲ $394,573
Cash and Non-Interest-Bearing Accounts$296,805$109,338▼ $187,467
Savings and Temporary Cash Investments$50,606$50,832▲ $226
Prepaid Expenses and Deferred Charges$30,390$27,586▼ $2,804
Land, Buildings, and Equipment, Net-$22,804-
Pledges and Grants Receivable$317$1,219▲ $902
Total Assets$2,590,338$3,080,359▲ $490,021
Other Assets Total-$261,787-
Liabilities
Other Liabilities$14,255$277,504▲ $263,249
Accounts Payable and Accrued Expenses$58,631$95,451▲ $36,820
Total Liabilities$72,886$372,955▲ $300,069
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,496,447$2,704,396▲ $207,949
Net Assets With Donor Restrictions$21,005$3,008▼ $17,997
Total Net Assets Fund Balance$2,517,452$2,707,404▲ $189,952
Total Liabilities and Net Assets / Fund Balance$2,590,338$3,080,359▲ $490,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,304$15,430$23,734
Other Land Buildings$14,500-$14,500
Other Assets Org$261,787--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori RopaExecutive DiFT$96,712$17,201$113,913

Board Members and Trustees

NameTitle
Caryn QuinkertPresident
Abigail StanleyDirector
David NorwoodDirector
Donna GunnisonDirector
Holly KreidlerDirector
Mark LancasterDirector
Rachel PorterDirector
Sharon YeeDirector
Teena CooperDirector
Zach FernandezDirector
Helen PietranczykImm Past Pre
Sharon YeeSecretary
Rob SmarigaTreasurer
David MillerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,515,728
Program Service Revenue
$0
Investment Income
$87,696
Other Revenue
$942
All Other Contributions
$1,515,728
Change in Net Assets
$60,436

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,581,952
Revenue Not Reported on Financial Statements
$22,414
Revenue Not Reported on Form 990
$129,516
Total Revenue per Audited Statements
$1,711,468
Total Revenue per Form 990
$1,604,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,206,442
Other Expenses$337,488
Total Fundraising Expense$79,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$714,980$75,912$44,678$835,570
Current Officers, Directors, Trustees, and Key Employees$115,177$12,222$7,202$134,601
Other Employee Benefits$102,279$10,853$6,395$119,527
Occupancy$68,349$2,328$5,305$75,982
Payroll Taxes$64,833$6,892$4,048$75,773
Fees for Services Accounting-$47,997-$47,997
Conferences and Meetings$41,871$3,085$2,264$47,220
Fees for Services Other$33,931$5,461$2,893$42,285
Pension Plan Contributions$35,060$3,720$2,191$40,971
Information Technology$32,379$3,438$2,023$37,840
Office Expenses$28,055$2,204$1,307$31,566
Fees for Service Investment Mgmnt Fees-$22,414-$22,414
Insurance$9,466$1,506$620$11,592
Depreciation Depletion$1,777$189$111$2,077
Other Expenses$783$56$48$887
Advertising$385$41$24$450
All Other Expenses$112--$112
Total Functional Expenses$1,265,730$198,773$79,427$1,543,930

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,543,930
Expenses per Audited Statements$1,521,516
Total Expenses per Audited Statements$1,521,516
Expenses Not Reported on Financial Statements$22,414
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$277,504
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 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
Yes
Management duties delegated
No

Governance Explanations

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

Membership in the organization shall be open to all interested persons. Persons may express interest by either making an annual financial contribution no later than 30 days prior to the arc's annual meeting, or by expressing interest in membership at any time during or after the advocacy process. Membership obtained through the advocacy process has no expiration date. Membership in the arc is individual in nature.

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

During the 2020-21 fiscal year, an in-depth analysis of all employee compensation was conducted. Data was gathered from salary surveys from the colorado nonprofit association, the employers council, and glassdoor. The board then reviewed and approved the new salaries as part of the budget approval process.

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
2023-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Ropa
Formed
1963
Legal Domicile
Co
Voting Board Members
12
Independent Board Members
12
Employees
21
Volunteers
14

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Diane 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. During the past year, we focused considerable time and energy to clearly identify the ways in which the arc impacts the lives of people with idd and our community and defined the following four program areas: empowering families. Family members are often a person's lifelong advocate and typically the people who know the individual best. This program develops and strengthens advocacy skills in family members as they support the needs and desires of the individual with idd whom they love. The arc teaches people how to ensure that an individual can lead a full, self-directed life with the right support. Supporting self-advocacy. The most important voice in any conversation about someone's life is that of the individual with disabilities themselves. Through this program, the arc builds advocacy skills and confidence in people with idd of all ages and encourages them to speak for themselves whenever possible. Expanding community access. The systems that support individuals with i/dd are critical to their lives. This program ensures that the arc represents the needs of our community locally, at the state level, and at the federal level and helps to create positive systems change that truly makes lives better. Changing community perceptions. One of the biggest obstacles people with i/dd encounter is the public's perception of them. Through this program, we work to dispel myths, correct misconceptions, change attitudes, and help people see individuals' abilities and worth. As a result, we will create a welcoming community where everyone is valued and respected. Some of the specific 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.

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IRS990/Desc0THE 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. DURING THE PAST YEAR, WE FOCUSED CONSIDERABLE TIME AND ENERGY TO CLEARLY IDENTIFY THE WAYS IN WHICH THE ARC IMPACTS THE LIVES OF PEOPLE WITH IDD AND OUR COMMUNITY AND DEFINED THE FOLLOWING FOUR PROGRAM AREAS: EMPOWERING FAMILIES. FAMILY MEMBERS ARE OFTEN A PERSON'S LIFELONG ADVOCATE AND TYPICALLY THE PEOPLE WHO KNOW THE INDIVIDUAL BEST. THIS PROGRAM DEVELOPS AND STRENGTHENS ADVOCACY SKILLS IN FAMILY MEMBERS AS THEY SUPPORT THE NEEDS AND DESIRES OF THE INDIVIDUAL WITH IDD WHOM THEY LOVE. THE ARC TEACHES PEOPLE HOW TO ENSURE THAT AN INDIVIDUAL CAN LEAD A FULL, SELF-DIRECTED LIFE WITH THE RIGHT SUPPORT. SUPPORTING SELF-ADVOCACY. THE MOST IMPORTANT VOICE IN ANY CONVERSATION ABOUT SOMEONE'S LIFE IS THAT OF THE INDIVIDUAL WITH DISABILITIES THEMSELVES. THROUGH THIS PROGRAM, THE ARC BUILDS ADVOCACY SKILLS AND CONFIDENCE IN PEOPLE WITH IDD OF ALL AGES AND ENCOURAGES THEM TO SPEAK FOR THEMSELVES WHENEVER POSSIBLE. EXPANDING COMMUNITY ACCESS. THE SYSTEMS THAT SUPPORT INDIVIDUALS WITH I/DD ARE CRITICAL TO THEIR LIVES. THIS PROGRAM ENSURES THAT THE ARC REPRESENTS THE NEEDS OF OUR COMMUNITY LOCALLY, AT THE STATE LEVEL, AND AT THE FEDERAL LEVEL AND HELPS TO CREATE POSITIVE SYSTEMS CHANGE THAT TRULY MAKES LIVES BETTER. CHANGING COMMUNITY PERCEPTIONS. ONE OF THE BIGGEST OBSTACLES PEOPLE WITH I/DD ENCOUNTER IS THE PUBLIC'S PERCEPTION OF THEM. THROUGH THIS PROGRAM, WE WORK TO DISPEL MYTHS, CORRECT MISCONCEPTIONS, CHANGE ATTITUDES, AND HELP PEOPLE SEE INDIVIDUALS' ABILITIES AND WORTH. AS A RESULT, WE WILL CREATE A WELCOMING COMMUNITY WHERE EVERYONE IS VALUED AND RESPECTED. SOME OF THE SPECIFIC 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.
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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