Civic Intelligence

The Arc Fayette County

EIN 25-1121875 • 501(c)3 • Uniontown, PA

Profile

To provide early intervention, adult training/waiver, transportation and other programs to assist mentally and physically challenged individuals.

80 Old New Salem RoadUniontown, PA 15401

arcfayette.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.02x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

16th percentile

0.03x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

59th percentile

11%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$13,175,428

Up $1,194,024 (+10.0%) from 2023

Liabilities

Up

$287,610

Up $28,337 (+11%) from 2023

Net Assets

Up

$12,887,818

Up $1,165,687 (+9.9%) from 2023

Revenue

Up

$6,960,647

Up $292,230 (+4.4%) from 2023

Expenses

Up

$5,842,693

Up $546,059 (+10%) from 2023

Net Income

Down

$1,117,954

Down $253,829 (-19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2013: $1,120,011Liabilities 2013: $689,629Net Assets 2013: $430,3822013Assets 2014: $1,253,927Liabilities 2014: $535,766Net Assets 2014: $718,1612014Assets 2015: $1,351,933Liabilities 2015: $505,771Net Assets 2015: $846,1622015Assets 2016: $2,512,525Liabilities 2016: $742,142Net Assets 2016: $1,770,3832016Assets 2017: $3,448,397Liabilities 2017: $681,583Net Assets 2017: $2,766,8142017Assets 2018: $4,879,616Liabilities 2018: $263,708Net Assets 2018: $4,615,9082018Assets 2019: $6,222,102Liabilities 2019: $329,359Net Assets 2019: $5,892,7432019Assets 2020: $8,588,648Liabilities 2020: $1,103,802Net Assets 2020: $7,484,8462020Assets 2021: $9,498,976Liabilities 2021: $724,693Net Assets 2021: $8,774,2832021Assets 2022: $10,554,391Liabilities 2022: $199,376Net Assets 2022: $10,355,0152022Assets 2023: $11,981,404Liabilities 2023: $259,273Net Assets 2023: $11,722,1312023Assets 2024: $13,175,428Liabilities 2024: $287,610Net Assets 2024: $12,887,8182024

Highlighted filing

2024

Assets$13,175,428
Liabilities$287,610
Net Assets$12,887,818

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2013: $3,887,5612013Revenue 2014: $4,128,788Expenses 2014: $3,842,045Net Income 2014: $286,7432014Revenue 2015: $4,414,932Expenses 2015: $4,281,849Net Income 2015: $133,0832015Revenue 2016: $5,493,279Expenses 2016: $4,569,058Net Income 2016: $924,2212016Revenue 2017: $5,964,454Expenses 2017: $4,968,023Net Income 2017: $996,4312017Revenue 2018: $6,800,745Expenses 2018: $4,951,651Net Income 2018: $1,849,0942018Revenue 2019: $6,307,471Expenses 2019: $5,030,636Net Income 2019: $1,276,8352019Revenue 2020: $6,206,840Expenses 2020: $4,614,737Net Income 2020: $1,592,1032020Revenue 2021: $5,726,498Expenses 2021: $4,437,061Net Income 2021: $1,289,4372021Revenue 2022: $6,375,176Expenses 2022: $4,794,444Net Income 2022: $1,580,7322022Revenue 2023: $6,668,417Expenses 2023: $5,296,634Net Income 2023: $1,371,7832023Revenue 2024: $6,960,647Expenses 2024: $5,842,693Net Income 2024: $1,117,9542024

Highlighted filing

2024

Revenue$6,960,647
Expenses$5,842,693
Net Income$1,117,954

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 6, 2025
Return Version
2023v6.0
Gross Receipts
$6,960,647
Mission and Program Overview

Mission

To provide early intervention, adult training/waiver, transportation and other programs to assist mentally and physically challenged individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,812,792$8,659,705▲ $846,913
Investments in Publicly Traded Securities$1,145,333$1,357,811▲ $212,478
Land, Buildings, and Equipment, Net$1,010,517$1,205,233▲ $194,716
Savings and Temporary Cash Investments$1,098,737$1,140,746▲ $42,009
Accounts Receivable$599,643$556,262▼ $43,381
Prepaid Expenses and Deferred Charges$34,963$31,730▼ $3,233
Total Assets$11,981,404$13,175,428▲ $1,194,024
Other Assets Total$279,419$223,941▼ $55,478
Liabilities
Accounts Payable and Accrued Expenses$214,228$252,488▲ $38,260
Other Liabilities$45,045$35,122▼ $9,923
Total Liabilities$259,273$287,610▲ $28,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,697,131$12,785,703▲ $1,088,572
Net Assets With Donor Restrictions$25,000$102,115▲ $77,115
Total Net Assets Fund Balance$11,722,131$12,887,818▲ $1,165,687
Total Liabilities and Net Assets / Fund Balance$11,981,404$13,175,428▲ $1,194,024

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$993,658$1,283,276$2,276,934
Other Land Buildings$155,933$236,167$392,100
Equipment$55,642$69,244$124,886
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary MossburgExecutive DiFT$112,156$20,476$132,632

Board Members and Trustees

NameTitle
Dan SpinelliPresident
Caitlyn Anderson-fiestaDirector
Joseph AlexanderDirector
Tiffani FisherSecretary
Jerry KaiderTreasurer
Tiffany PlutoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$195,368
Program Service Revenue
$6,592,219
Investment Income
$173,060
Other Revenue
$0
All Other Contributions
$18,066
Change in Net Assets
$1,117,954

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,948,560
Revenue Not Reported on Financial Statements
$12,087
Revenue Not Reported on Form 990
$47,733
Other Revenue Adjustments
$12,087
Total Revenue per Audited Statements
$6,996,293
Total Revenue per Form 990
$6,960,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,946,148
Other Expenses$2,896,545
Total Fundraising Expense$12,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,196,778$5,039-$2,201,817
Other Salaries and Wages$1,735,288$346,325-$2,081,613
Other Employee Benefits$355,482$102,935-$458,417
Payroll Taxes$174,137$38,728-$212,865
Current Officers, Directors, Trustees, and Key Employees-$118,806-$118,806
Occupancy$99,426$13,190-$112,616
Depreciation Depletion$92,966$13,852-$106,818
Insurance$44,942$58,779-$103,721
Office Expenses$40,843$47,196$12,087$100,126
Pension Plan Contributions$48,612$25,835-$74,447
Other Expenses$18,431$12,108-$30,539
Fees for Services Accounting-$29,241-$29,241
Travel$25,742$1,093-$26,835
Total Functional Expenses$4,966,362$864,244$12,087$5,842,693

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,842,693
Expenses per Audited Statements$5,830,606
Total Expenses per Audited Statements$5,830,606
Expenses Not Reported on Financial Statements$12,087
Other Expense Adjustments$12,087
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
Liab for Client Rep Pay Account$35,122
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A draft of the form 990 is presented to the board of directors for review and approval. Final copies are signed by board president or delegated individual once approved.

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

The board of directors monitor all compliance issues including conflicts of interest.

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

The compensation of the executive director is determined by review of other similar agencies, qualifications of director and availability of funds. Review and approval by board of directors. Other key employees are recommended by the executive director to personnel committee of the board of directors for final approval. All approvals are finalized based on availability of funds.

Form 990, Page 6, Part VI, Line 19

The organization makes available its form 990, audited financial statements and any other governing documents and policies to the public. These documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Arc Fayette County
EIN
25-1121875
Phone
7244389042
Address
80 OLD NEW SALEM ROAD, UNIONTOWN, PA 15401

Signing Officer

Name
Mary Mossburg
Title
Executive Director
Phone
7244389042
Signed
2025-01-06

Organization Details

Principal Officer
Mary Mossburg
Formed
1962
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
81
Volunteers
20

Preparer

Firm
Palermokissinger & Associates Pc
Address
9 EAST BEAU STREET, WASHINGTON, PA 15301
Preparer
Gary a Kissinger CPA
Phone
7242281177
Supplemental Narrative

Additional Explanations

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

Other programs include a residential program for individuals with intellectual disabilities which includes four group home facilities and an out of home respite program for individuals with intellectual disabilities.

Form 990, Part IX, Line 11G

Other fees 2,196,778 5,039 0

Form 990, Part XI, Line 9

Direct fundraising expenses netted against revenue -12,087 direct fundraising expenses netted against revenue 12,087

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted financial accounting standards board (fasb) accounting standards codification (asc) 740-10 (formerly interpretation number 48 (fin 48)), accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes. Asc 740-10 prescribes a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. The standard also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management has determined that there are no material uncertain tax positions or unrecognized tax benefits and there is no material impact on the financial statements. In addition, there were no penalties or interest recognized on the statements of activity as a result of the adoption. The arc, fayette county's asc 740-10 evaluation was performed for the tax years 2020 through 2023, which are the years that remain subject to examination by the internal revenue service and various state agencies as of june 30, 2024.

Schedule D, Page 4, Part XI, Line 4B

Direct fundraising expenses netted against revenue 12,087

Schedule D, Page 4, Part XII, Line 4B

Direct fundraising expenses netted against revenue 12,087

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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025835
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt048612
IRS990/PensionPlanContributionsGrp/TotalAmt074447
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034963
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031730
IRS990/PrincipalOfficerNm0MARY MOSSBURG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0COMMONWEALTH OF PA -ODP
IRS990/ProgramServiceRevenueGrp/Desc1FAYETTE CO. BEHAVIORAL HEALTH
IRS990/ProgramServiceRevenueGrp/Desc2ROOM & BOARD REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3BEAVER COUNTY BEHAVIOR HEALTH
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06300130
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1128880
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt265602
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt354033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt430398
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06300130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1128880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt265602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt354033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt430398
IRS990/ProgSrvcAccomActy2Grp/Desc0COORDINATED SERVICES FOR CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES AND THEIR FAMILIES WITHIN THE HOME, SCHOOL AND COMMUNITY SETTING TO ENHANCE OR MAINTAIN SKILLS WHICH PROMOTE CONSISTENCY THROUGHOUT ALL PHASES OF DEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02954142
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04533376
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE TRANSPORTATION SERVICES TO ASSIST MENTALLY CHALLENGED INDIVIDUALS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0101293
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0105069
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE A RESIDENTIAL PROGRAM FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES WHICH INCLUDES FOUR GROUP HOME FACILITIES AND AN OUT OF HOME RESPITE PROGRAM FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01570457
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01774670
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt031864
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0155702
IRS990/PYOtherExpensesAmt02788945
IRS990/PYOtherRevenueAmt022621
IRS990/PYProgramServiceRevenueAmt06458230
IRS990/PYRevenuesLessExpensesAmt01371783
IRS990/PYSalariesCompEmpBnftPaidAmt02507689
IRS990/PYTotalExpensesAmt05296634
IRS990/PYTotalRevenueAmt06668417
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01117954
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0179104
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01098737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01140746
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 22,621
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0195368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt031864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0587634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0913830
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0671915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02400611
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0173060
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt084702
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt021286
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt021226
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt024240
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0324514
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt029145230
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022621
IRS990ScheduleA/OtherIncome170Grp/TotalAmt022621
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84650
IRS990ScheduleA/PublicSupportPY170Pct00.86600
IRS990ScheduleA/PublicSupportTotal170Amt02325918
IRS990ScheduleA/SubstantialContributorsTotAmt074693
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0195368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt031864
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0587634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0913830
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0671915
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02400611
IRS990ScheduleA/TotalSupportAmt02747746
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0993658
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01283276
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02276934
IRS990ScheduleD/EquipmentGrp/BookValueAmt055642
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069244
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124886
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012087
IRS990ScheduleD/ExpensesSubtotalAmt05830606
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt047733
IRS990ScheduleD/OtherExpensesNotIncludedAmt012087
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0155933
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0236167
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0392100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LIAB FOR CLIENT REP PAY ACCOUNT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt012087
IRS990ScheduleD/RevenueNotReportedAmt047733
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012087
IRS990ScheduleD/RevenueSubtotalAmt06948560
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. THE ARC, FAYETTE COUNTY'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF JUNE 30, 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE 12,087
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE 12,087
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01205233
IRS990ScheduleD/TotalExpensesPerForm990Amt05842693
IRS990ScheduleD/TotalLiabilityAmt035122
IRS990ScheduleD/TotalRevenuePerForm990Amt06960647
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06996293
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05830606
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAMS INCLUDE A RESIDENTIAL PROGRAM FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES WHICH INCLUDES FOUR GROUP HOME FACILITIES AND AN OUT OF HOME RESPITE PROGRAM FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FINAL COPIES ARE SIGNED BY BOARD PRESIDENT OR DELEGATED INDIVIDUAL ONCE APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS MONITOR ALL COMPLIANCE ISSUES INCLUDING CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY REVIEW OF OTHER SIMILAR AGENCIES, QUALIFICATIONS OF DIRECTOR AND AVAILABILITY OF FUNDS. REVIEW AND APPROVAL BY BOARD OF DIRECTORS. OTHER KEY EMPLOYEES ARE RECOMMENDED BY THE EXECUTIVE DIRECTOR TO PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS FOR FINAL APPROVAL. ALL APPROVALS ARE FINALIZED BASED ON AVAILABILITY OF FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES AVAILABLE ITS FORM 990, AUDITED FINANCIAL STATEMENTS AND ANY OTHER GOVERNING DOCUMENTS AND POLICIES TO THE PUBLIC. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER FEES 2,196,778 5,039 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE -12,087 DIRECT FUNDRAISING EXPENSES NETTED AGAINST REVENUE 12,087
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011981404
IRS990/TotalAssetsEOYAmt013175428
IRS990/TotalAssetsGrp/BOYAmt011981404
IRS990/TotalAssetsGrp/EOYAmt013175428
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0195368
IRS990/TotalEmployeeCnt081
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012087
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0864244
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04966362
IRS990/TotalFunctionalExpensesGrp/TotalAmt05842693
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0259273
IRS990/TotalLiabilitiesEOYAmt0287610
IRS990/TotalLiabilitiesGrp/BOYAmt0259273
IRS990/TotalLiabilitiesGrp/EOYAmt0287610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011722131
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012887818
IRS990/TotalOtherCompensationAmt020476
IRS990/TotalOtherProgSrvcExpenseAmt01570457
IRS990/TotalOtherProgSrvcRevenueAmt01774670
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt013176
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt013176

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