Civic Intelligence

Winston-Marion County Association for Retarded Citizens

990 • Fiscal year 2021 • EIN 23-7352161

Oct 01, 2020 to Sep 30, 2021 • Filed on Jan 19, 2022

145 County Highway 176Haleyville, AL 35565

(205) 486-2178

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.07x

Higher debt load relative to assets than 62% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

58th percentile

0.06x

Higher debt load relative to revenue than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

46th percentile

9.8%

Higher net margin than 46% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

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

Source year 2021

Revenue Growth

Score unavailable

No value available

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

Source year 2021

Assets

Up

$498,009

Up $70,306 (+16%) from 2014

Net Assets

Up

$460,874

Up $34,566 (+8.1%) from 2014

Liabilities

Up

$37,135

Up $35,740 (+2562%) from 2014

Revenue

Down

$605,626

Down $118,246 (-16%) from 2014

Expenses

Down

$546,006

Down $157,551 (-22%) from 2014

Net Income

Up

$59,620

Up $39,305 (+193%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $363,337Liabilities 2012: $465Net Assets 2012: $362,8722012Assets 2013: $407,134Liabilities 2013: $1,141Net Assets 2013: $405,9932013Assets 2014: $427,703Liabilities 2014: $1,395Net Assets 2014: $426,3082014Assets 2021: $498,009Liabilities 2021: $37,135Net Assets 2021: $460,8742021Assets 2022: $407,491Liabilities 2022: $10,977Net Assets 2022: $396,5142022Assets 2023: $517,038Liabilities 2023: $0Net Assets 2023: $517,0382023Assets 2024: $600,338Liabilities 2024: $0Net Assets 2024: $600,3382024

Highlighted filing

2021

Assets$498,009
Liabilities$37,135
Net Assets$460,874

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $647,2142012Expenses 2013: $650,6692013Revenue 2014: $723,872Expenses 2014: $703,557Net Income 2014: $20,3152014Revenue 2021: $605,626Expenses 2021: $546,006Net Income 2021: $59,6202021Revenue 2022: $677,735Expenses 2022: $694,341Net Income 2022: -$16,6062022Revenue 2023: $960,828Expenses 2023: $853,084Net Income 2023: $107,7442023Revenue 2024: $867,367Expenses 2024: $812,582Net Income 2024: $54,7852024

Highlighted filing

2021

Revenue$605,626
Expenses$546,006
Net Income$59,620
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 19, 2022
Return Version
2020v4.0
Gross Receipts
$605,626
Mission and Program Overview

Mission

Provide day habilitation and other services for developmentally disabled individuals.

Provide day habilitation and other services for developmentally disabled persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$112,019$176,976▲ $64,957
Savings and Temporary Cash Investments$150,980$133,794▼ $17,186
Pledges and Grants Receivable$28,529$60,601▲ $32,072
Land, Buildings, and Equipment, Net$67,433$53,177▼ $14,256
Cash and Non-Interest-Bearing Accounts$3,413$4,460▲ $1,047
Total Assets$403,578$498,009▲ $94,431
Other Assets Total$41,204$69,001▲ $27,797
Liabilities
Accounts Payable and Accrued Expenses$2,324$37,135▲ $34,811
Other Liabilities-$0-
Total Liabilities$2,324$37,135▲ $34,811
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$401,254$460,874▲ $59,620
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$401,254$460,874▲ $59,620
Total Liabilities and Net Assets / Fund Balance$403,578$498,009▲ $94,431

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,026$192,285$0
Other Land Buildings$0$0$0
Land$4,980-$0
Equipment$2,171$205,887$0
Leasehold Improvements$0$0$0
Other Assets Org$69,001--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$163,706
Program Service Revenue
$216,740
Investment Income
$15,074
Other Revenue
$210,106
All Other Contributions
$4,013
Change in Net Assets
$59,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$605,626
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$605,626
Total Revenue per Form 990
$605,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$425,881
Other Expenses$120,125
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$275,249$71,326-$346,575
Other Employee Benefits$23,988$9,548-$33,536
Payroll Taxes$19,245$4,987-$24,232
Travel$21,341$1,177-$22,518
Pension Plan Contributions$11,352$10,186-$21,538
Insurance$14,565$387-$14,952
Depreciation Depletion$12,726$1,530-$14,256
Occupancy$13,200--$13,200
Office Expenses$3,204$4,586-$7,790
Other Expenses$6,973$491-$7,464
Fees for Services Accounting-$6,000-$6,000
All Other Expenses$2,610$3,262-$5,872
Conferences and Meetings$570$3,375-$3,945
Total Functional Expenses$427,885$118,121$0$546,006

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$546,006
Total Expenses per Audited Statements$546,006
Total Expenses per Form 990$546,006
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,571
Fundraising Direct Expenses$0
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 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
Yes
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, Part VI, Section A, Line 2

Related party information among officers- Nicole Cook/Shane Cook (Member/Member, Spousal) Tracy Rye/Gerita Rye (Member/Treasurer, Spousal) Ricky Hicks/Marlene Hicks (Member/Member, Spousal)

Form 990, Part VI, Section A, Line 6

Classes of members or stockholders - The Arc does not have stockholders or members that would be meant to reflect ownership. Membership in this local Arc is open to anyone with a keen interest in being associated with the entity's purpose of delivering services to those individuals/clients that are in need of receiving those services.

Form 990, Part VI, Section A, Line 7A

Election of members and their rights - The entity's governing body, the board of directors, is elected from among its general membership.

Form 990, Part VI, Section A, Line 7B

Decisions subject to approval of members - The organization's members (composed of individuals interested in the delivery of services to those suffering from intellectual disabilities), delegates the day-to-day management decisions to an executive director, which they hire. The organization's board of directors meets on a monthly basis to be kept updated with the organization's operations, and to assist the director with the making of decisions deemed to be as of significant in nature.

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990 - Executive director thoroughly reviews 990, and furthermore makes it available for review by the organization's board of directors upon request. The amounts appearing on the form 990 are checked against the organization's audited financial statements prior to mailing.

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

Enforcement of conflicts policy - Although most of the efforts are not in writing, the organization's board of directors regularly monitors via their monthly meetings any issues that might give rise to real conflicts of interest.

Form 990, Part VI, Section B, Line 15

Compensation process for officers - The organization's board of directors reviews and sets the salary of the executive director. Their review occurs during the course of an executive session of the organization's regular monthly board meetings. The executive director reviews the salary levels of other employees and presents the information to the board of directors for approval purposes.

Form 990, Part VI, Section C, Line 19

Governing documents disclose explanation - Available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
Winston Marion Arc
EIN
23-7352161
Phone
2054862178
Address
145 County Highway 176, Haleyville, AL 35565

Signing Officer

Name
Melissa Brimer
Title
Executive Director
Phone
2054862178
Signed
2022-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Brimer
Formed
1974
Legal Domicile
Al
Voting Board Members
21
Independent Board Members
21
Employees
23
Volunteers
0

Preparer

Firm
Angie Vickery CPA PC
Address
PO Box 143, Hodges, AL 35571
Preparer
Angie Vickery
Phone
2054415627
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

ARC prepares an annual Form 990 and its returns for the year ended September 30, 2018 and subsequent years remain subject to examination by tax authorities. ARC believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

Raw XML AppendixShowing 400 of 649 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/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0605626
IRS990/GrossSalesOfInventoryAmt0194451
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0387
IRS990/InsuranceGrp/ProgramServicesAmt014565
IRS990/InsuranceGrp/TotalAmt014952
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt015074
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015074
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0112019
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0176976
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0398172
IRS990/LandBldgEquipBasisNetGrp/BOYAmt067433
IRS990/LandBldgEquipBasisNetGrp/EOYAmt053177
IRS990/LandBldgEquipCostOrOtherBssAmt0451349
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0720
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0720
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Provide day habilitation and other services for developmentally disabled persons.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0401254
IRS990/NetAssetsOrFundBalancesEOYAmt0460874
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05571
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05571
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0194451
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0194451
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0401254
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0460874
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt013200
IRS990/OccupancyGrp/TotalAmt013200
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04586
IRS990/OfficeExpensesGrp/ProgramServicesAmt03204
IRS990/OfficeExpensesGrp/TotalAmt07790
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt041204
IRS990/OtherAssetsTotalGrp/EOYAmt069001
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09548
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023988
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033536
IRS990/OtherExpensesGrp/Desc0Utilities and telephone
IRS990/OtherExpensesGrp/Desc1Subcontract - meals
IRS990/OtherExpensesGrp/Desc2Subcontract - other
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01213
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt253
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3491
IRS990/OtherExpensesGrp/ProgramServicesAmt015791
IRS990/OtherExpensesGrp/ProgramServicesAmt13934
IRS990/OtherExpensesGrp/ProgramServicesAmt23137
IRS990/OtherExpensesGrp/ProgramServicesAmt36973
IRS990/OtherExpensesGrp/TotalAmt017004
IRS990/OtherExpensesGrp/TotalAmt13934
IRS990/OtherExpensesGrp/TotalAmt23190
IRS990/OtherExpensesGrp/TotalAmt37464
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/BusinessCd1624100
IRS990/OtherRevenueMiscGrp/BusinessCd2624100
IRS990/OtherRevenueMiscGrp/Desc0Client fundraising (trips etc)
IRS990/OtherRevenueMiscGrp/Desc1Reimbursement employee insurance
IRS990/OtherRevenueMiscGrp/Desc2Other interest income
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01358
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12810
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt25196
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01358
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12810
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt25196
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt010084
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt071326
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0275249
IRS990/OtherSalariesAndWagesGrp/TotalAmt0346575
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04987
IRS990/PayrollTaxesGrp/ProgramServicesAmt019245
IRS990/PayrollTaxesGrp/TotalAmt024232
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010186
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011352
IRS990/PensionPlanContributionsGrp/TotalAmt021538
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt028529
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt060601
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Melissa Brimer
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0AL Dept of Mental Health
IRS990/ProgramServiceRevenueGrp/Desc1USDA Nutrition Program
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211910
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14830
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14830
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Nutrition program - meal program for MR clients attending day habilitation training program. Funded by USDA, with contract received via Alabama Department of Education. Also, client work activities and people first activities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt020233
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Thrift Store - donated goods are sold to the general public as means of generating additional local financial support.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0122694
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00

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