Civic Intelligence

Larc an Association for Retarded Citizens

990 • Fiscal year 2023 • EIN 36-6009013

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 15, 2023

19043 Wentworth AveLansing, IL 60438

(708) 474-1540

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.11x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

63rd percentile

10%

Higher net margin than 63% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

59th percentile

8.6%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

2.2%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,695,450

Up $532,811 (+8.6%) from 2022

Net Assets

Up

$6,205,765

Up $647,401 (+12%) from 2022

Liabilities

Down

$489,685

Down $114,590 (-19%) from 2022

Revenue

Up

$4,613,217

Up $99,528 (+2.2%) from 2022

Expenses

Up

$4,146,723

Up $195,810 (+5.0%) from 2022

Net Income

Down

$466,494

Down $96,282 (-17%) from 2022

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,281,925Liabilities 2010: $894,902Net Assets 2010: $3,387,0232010Assets 2012: $4,135,874Liabilities 2012: $600,063Net Assets 2012: $3,535,8112012Assets 2014: $4,815,070Liabilities 2014: $786,594Net Assets 2014: $4,028,4762014Assets 2015: $4,926,649Liabilities 2015: $727,250Net Assets 2015: $4,199,3992015Assets 2016: $5,023,717Liabilities 2016: $712,454Net Assets 2016: $4,311,2632016Assets 2017: $5,020,231Liabilities 2017: $676,095Net Assets 2017: $4,344,1362017Assets 2018: $5,003,140Liabilities 2018: $689,912Net Assets 2018: $4,313,2282018Assets 2019: $5,322,829Liabilities 2019: $647,137Net Assets 2019: $4,675,6922019Assets 2020: $5,535,654Liabilities 2020: $792,194Net Assets 2020: $4,743,4602020Assets 2021: $6,219,857Liabilities 2021: $862,922Net Assets 2021: $5,356,9352021Assets 2022: $6,162,639Liabilities 2022: $604,275Net Assets 2022: $5,558,3642022Assets 2023: $6,695,450Liabilities 2023: $489,685Net Assets 2023: $6,205,7652023Assets 2025: $8,085,806Liabilities 2025: $458,945Net Assets 2025: $7,626,8612025

Highlighted filing

2023

Assets$6,695,450
Liabilities$489,685
Net Assets$6,205,765

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,106,0762010Expenses 2012: $3,075,7052012Revenue 2014: $3,627,627Expenses 2014: $3,443,049Net Income 2014: $184,5782014Revenue 2015: $3,711,115Expenses 2015: $3,534,906Net Income 2015: $176,2092015Revenue 2016: $3,717,894Expenses 2016: $3,564,170Net Income 2016: $153,7242016Revenue 2017: $3,563,311Expenses 2017: $3,613,206Net Income 2017: -$49,8952017Revenue 2018: $3,633,799Expenses 2018: $3,718,972Net Income 2018: -$85,1732018Revenue 2019: $3,931,137Expenses 2019: $3,563,613Net Income 2019: $367,5242019Revenue 2020: $3,810,467Expenses 2020: $3,734,681Net Income 2020: $75,7862020Revenue 2021: $3,945,260Expenses 2021: $3,749,517Net Income 2021: $195,7432021Revenue 2022: $4,513,689Expenses 2022: $3,950,913Net Income 2022: $562,7762022Revenue 2023: $4,613,217Expenses 2023: $4,146,723Net Income 2023: $466,4942023Revenue 2025: $5,388,550Expenses 2025: $5,109,250Net Income 2025: $279,3002025

Highlighted filing

2023

Revenue$4,613,217
Expenses$4,146,723
Net Income$466,494
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$4,696,014
Mission and Program Overview

Mission

LARC provides supports and services that promote quality, dignity, and choice and will assist individuals with developmental disabilities achieve outcomes of independence in their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,357,940$2,403,072▲ $45,132
Investments Other Securities$1,241,022$1,794,799▲ $553,777
Investments in Publicly Traded Securities$796,772$917,846▲ $121,074
Savings and Temporary Cash Investments$1,392,503$883,050▼ $509,453
Pledges and Grants Receivable$337,053$641,506▲ $304,453
Prepaid Expenses and Deferred Charges$15,889$30,717▲ $14,828
Accounts Receivable$17,756$20,756▲ $3,000
Inventories for Sale or Use$2,585$2,585→ $0
Cash and Non-Interest-Bearing Accounts$1,119$1,119→ $0
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$6,162,639$6,695,450▲ $532,811
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$299,608$255,180▼ $44,428
Other Liabilities$276,638$216,624▼ $60,014
Accounts Payable and Accrued Expenses$28,029$17,881▼ $10,148
Total Liabilities$604,275$489,685▼ $114,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,558,364$5,227,179▼ $331,185
Net Assets With Donor Restrictions-$978,586-
Total Net Assets Fund Balance$5,558,364$6,205,765▲ $647,401
Total Liabilities and Net Assets / Fund Balance$6,162,639$6,695,450▲ $532,811

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,462,180$3,737,888$5,200,068
Equipment$468,430$606,361$1,074,791
Land$397,113-$397,113
Leasehold Improvements$74,456$94,558$169,014
Other Land Buildings$893$6,101$6,994

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$978,586-▲ $94,169-$1,072,755
2021$1,035,610-▼ $57,024-$978,586
2020$978,586-▲ $57,024-$1,035,610
2019$812,192-▲ $166,394-$978,586
2018$752,536-▲ $59,656-$812,192
Compensation and Service Providers

Board Members and Trustees

NameTitle
Linda PrzybylaPresident
Tom CornwellVice President
Edwin LugowskiDirector
Fred RatherDirector
Kristin HillDirector
Lynda TorresDirector
Maureen Grady-PerovichDirector
Ralph FloresDirector
Ernest GonzalezExecutive Director
Carol SzymanskiSecretary
Bob LauerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$192,131
Program Service Revenue
$4,273,535
Investment Income
$94,170
Other Revenue
$53,381
All Other Contributions
$43,246
Change in Net Assets
$466,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,388,779
Other Expenses$757,944
Total Fundraising Expense$89,462
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,408,745$152,068$61,142$2,621,955
Other Employee Benefits$372,569$65,237$15,992$453,798
Payroll Taxes$191,293$19,787$4,856$215,936
Depreciation Depletion$193,144$11,916$143$205,203
Occupancy$129,262$6,844$972$137,078
Current Officers, Directors, Trustees, and Key Employees-$97,090-$97,090
Insurance$28,382$39,335$188$67,905
All Other Expenses$49,544$8,486-$58,030
Other Expenses$379$27,143$338$27,522
Office Expenses$8,156$3,513$5,831$17,500
Fees for Services Accounting-$13,772-$13,772
Conferences and Meetings$8,708$1,196-$9,904
Interest$7,470--$7,470
Fees for Services Management$5,412$1,169-$6,581
Fees for Services Other$3,801$1,000-$4,801
Total Functional Expenses$3,607,620$449,641$89,462$4,146,723
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$94,474
Fundraising Direct Expenses$41,093
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$94,474$94,474$41,093$53,381
Total Events$94,474$94,474$41,093$53,381
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
202.00 Accrued Payroll Liabilities:202.1$72,320
202.00 Accrued Payroll Liabilities:205.0$58,934
202.00 Accrued Payroll Liabilities:220.0$53,178
226.00 Stimulus Reimbursement$25,200
203.00 Unclaimed Wages Payable$4,852
202.00 Accrued Payroll Liabilities:214.0$766
222.00 Accrued Interest$641
202.00 Accrued Payroll Liabilities:216.0$301
218.00 Garnishment$253
202.00 Accrued Payroll Liabilities:215.0$179
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Section A, Line 6

Explanation of classes of members or shareholders memberships will be open to parents, relatives, guardians of persons who are intellectually and developmentally disabled persons, and to all other people sympathetic to the purposes of larc. Membership will be one of three types: 1) individual membership, which shall entitle one person to hold office and one vote 2) family memebership, which shall entitle one person to hold office and two votes 3) corporate membership, which shall entitle the corporation to one vote.

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

How members or shareholder elect governing body: at the annual general membership meeting the members elect the board of directors. Special meetings may be called by the president or on written application of five members made to the secretary who shall mail notices to all members not less than one week prior to the meeting stating the purpose of the meeting. No other business may be transacted at this special meeting.

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

Decisions of governing body approval by members or shareholders: control shall rest with the membership. Any action of the board of directors shall be subject to review by the membership on request of any member at a regular meeting or at a special meeting called for the purpose. An action by the board of directors may be amended or rescinded by a vote by two-thirds (2/3) of the membership provided. Rights of the third parties are not affected.

Form 990, Part VI, Section B, Line 11

Form 990 review process: a complete copy of the form 990 and related filings are emailed to the finance committee for review, who then email them to the board of directors along with their questions/findings.

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

Explanation of monitoring and enforcement of conflicts: all significant operating decisions are brought to the appropriate committee by the department head. The committee then presents the findings to the board of directors, all parties of the transaction are reviewed to ensure compliance with the association's conflict of interest policy.

Form 990, PArt VI, Section B, Line 15A

Compensation review and approval process for ceo, executive director, or top management: finance committee reviews local and state-wide surveys of other ceo's compensation. Also reviews the attainment of the assigned goals from the previous year and the current economic conditions in light of the current budgeting.

Form 990, Part VI, Section B, Line 15B

Compensation reviews and approval process for officers and key employees: the association annually reviews the compensation packages for all employees. The board of directors annually compares the compensation packages offered to the employees with other non-profit organizations to insure comparable packages and is reviewed through the board's budget process.

Form 990, Part VI, Section B, Line 19

Other organization documents publicly available: all formal written requests to review governing documents, form 990 and financial statements are compiled within a reasonable and timely manner. Any fees if charged will follow the irs current fee schedule for copying of documents

Filing and Contact Details

Filer

Filer Name
Larc
EIN
36-6009013
Phone
7084741540
Address
19043 Wentworth Ave, Lansing, IL 60438

Signing Officer

Name
Ernest Gonzalez
Title
Executive Director
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernest Gonzalez
Formed
1956
Voting Board Members
11
Independent Board Members
10
Employees
100
Volunteers
10

Preparer

Firm
Adducci Vega Financial Group LLC
Address
7808 WEST COLLEGE DRIVE STE 3W, PALOS HEIGHTS, IL 60463
Preparer
Jennifer Vega
Phone
7085943838
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Provides persons with developmental and intellectual disabilities direct care and supervision in a community-based setting to promote their social, physical and emotional well-being

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/OtherExpensesGrp/Desc2VEHICLE AND MAINTENANCE
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IRS990/OtherExpensesGrp/FundraisingAmt0338
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01044
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt141
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt227143
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt061142
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0191293
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IRS990/PrincipalOfficerNm0Ernest Gonzalez
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IRS990/ProgramServiceRevenueGrp/Desc1SOCIAL SECURITY PAYMENTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03746711
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1526824
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDES PERSONS WITH DEVELOPMEMTAL DISABILITIES, VOCATIONAL TRAINING THROUGH SHELTERED WORKSHOP; INCLUDING OWNERSHIP AND MAINTENANCE OF WORKSHOP FACILITIES. THE PROGRAM INCLUDES OVERALL DEVELOPMENTAL TRAINING, WHICH ENCOURGES INDEPENDENCE AND GROWTH. CLASS FOCUS ON SKILLS FOR SOCIAL INTERACTION,LIFE EXPERIENCES,MOTOR SKILLS, AND LEISURE ACTIVITIES. THE GOAL IS TO ASSIST OUT INDIVIDUALS IN REACHING THEIR HIGHEST POTENTIAL. CLIWENTS SERVED-63
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0801856
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0835469
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDES PERSONS WITH DEVELOPMENTAL AND INTELLECTUAL DISABILITIES, VOCATIONAL TRAINING THROUGH SHELTERED WORKSHOP WITH GRADUATIONTO COMMUNITY EMPLOYMENT WITH THE HELP OF A SUPPORTED EMPOYMENT/JOB PLACEMENT PROGRAM PROVIDING JANITIORAL SERVICES AND OTHER EMPLOYMENT WITH LOCAL BUSINESSES SUCH AS BANKS AND RESTAURANTS. THESE PLACEMENTS ARE SUPERVISED BY JOB COACHES, CLIENTS SERVED=2
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt069085
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0561549
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt032420

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.09$0.46$7.63$5.39$5.11$0.28
2023Detailed filing. Detailed filing data is available for this year.$6.70$0.49$6.21$4.61$4.15$0.47
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$0.60$5.56$4.51$3.95$0.56
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.86$5.36$3.95$3.75$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.79$4.74$3.81$3.73$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.65$4.68$3.93$3.56$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.69$4.31$3.63$3.72$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$0.68$4.34$3.56$3.61$0.05
2016Detailed filing. Detailed filing data is available for this year.$5.02$0.71$4.31$3.72$3.56$0.15
2015Detailed filing. Detailed filing data is available for this year.$4.93$0.73$4.20$3.71$3.53$0.18
2014Detailed filing. Detailed filing data is available for this year.$4.82$0.79$4.03$3.63$3.44$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.60$3.54$3.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.89$3.39$3.11