Civic Intelligence

Larc an Association for Retarded Citizens

990 • Fiscal year 2018 • EIN 36-6009013

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 21, 2019

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

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.19x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

30th percentile

-2.3%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

41st percentile

-0.3%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

44th percentile

2.0%

Faster revenue growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,003,140

Down $17,091 (-0.3%) from 2017

Net Assets

Down

$4,313,228

Down $30,908 (-0.7%) from 2017

Liabilities

Up

$689,912

Up $13,817 (+2.0%) from 2017

Revenue

Up

$3,633,799

Up $70,488 (+2.0%) from 2017

Expenses

Up

$3,718,972

Up $105,766 (+2.9%) from 2017

Net Income

Down

-$85,173

Down $35,278 (-71%) from 2017

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

2018

Assets$5,003,140
Liabilities$689,912
Net Assets$4,313,228

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

2018

Revenue$3,633,799
Expenses$3,718,972
Net Income-$85,173
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 21, 2019
Return Version
2017v2.3
Gross Receipts
$3,709,612
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.

Mission statement - larc will provide 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$2,862,938$2,701,035▼ $161,903
Savings and Temporary Cash Investments$1,263,531$1,190,642▼ $72,889
Investments in Publicly Traded Securities$762,384$872,593▲ $110,209
Accounts Receivable$103,694$203,159▲ $99,465
Prepaid Expenses and Deferred Charges$23,439$31,466▲ $8,027
Inventories for Sale or Use$3,045$3,045→ $0
Cash and Non-Interest-Bearing Accounts$1,200$1,200→ $0
Total Assets$5,020,231$5,003,140▼ $17,091
Liabilities
Mortgage Notes Payable Secured by Investment Property$502,482$463,859▼ $38,623
Accounts Payable and Accrued Expenses$173,613$226,053▲ $52,440
Total Liabilities$676,095$689,912▲ $13,817
Net Assets / Fund Balance
Unrestricted Net Assets$4,344,136$4,313,228▼ $30,908
Total Net Assets Fund Balance$4,344,136$4,313,228▼ $30,908
Total Liabilities and Net Assets / Fund Balance$5,020,231$5,003,140▼ $17,091

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,806,891$3,156,350$4,963,241
Equipment$497,031$406,021$903,052
Land$397,113-$397,113

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$819,096-▲ $110,232-$929,328
2016$693,354$358▲ $125,384-$819,096
2015$698,203-▼ $3,185$1,660$693,354
2014$664,469$50▲ $34,020$336$698,203
2013$554,701-▲ $109,768-$664,469
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carol SzymanskiPresident
Stella TorresVice President
Bob LauerBoard Member
Dan McdevittBoard Member
Ed LugowskiBoard Member
Fred RatherBoard Member
Ivy DrobacBoard Member
Linda PrzybylaBoard Member
Lynda TorresBoard Member
Pam EggebrechtBoard Member
Ernest GonzalezExecutive Director
Jodi Brown-phelanSecretary
Tom CornwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,222
Program Service Revenue
$3,476,446
Investment Income
$68,259
Other Revenue
$23,872
All Other Contributions
$63,027
Change in Net Assets
$-85,173

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,633,799
Revenue Not Reported on Form 990
$54,274
Total Revenue per Audited Statements
$3,688,073
Total Revenue per Form 990
$3,633,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,855,657
Other Expenses$863,315
Total Fundraising Expense$41,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,016,445$188,437$28,856$2,233,738
Other Employee Benefits$400,333$28,466$4,034$432,833
Occupancy$185,779$5,424$378$191,581
Depreciation Depletion$182,476$7,879$185$190,540
Payroll Taxes$170,692$15,951$2,443$189,086
Office Expenses$56,063$19,898$916$76,877
Travel$74,971$343-$75,314
Insurance$20,487$24,717$61$45,265
Fees for Services Accounting-$30,421-$30,421
Other Expenses$25,426$152-$25,426
All Other Expenses$15,614$2,236$115$17,965
Interest$14,519$80-$14,599
Conferences and Meetings$6,481$2,319-$8,800
Fees for Services Other$6,225--$6,225
Advertising--$4,917$4,917
Total Functional Expenses$3,350,744$326,323$41,905$3,718,972

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,718,972
Total Expenses per Audited Statements$3,718,972
Total Expenses per Form 990$3,718,972
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$96,931
Fundraising Direct Expenses$75,813
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Appreciation Dinner$31,357$31,357$3,071$28,286
Fish Fry$14,240$14,240$10,229$4,011
Total Events$96,932$96,932$75,814$21,118
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 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 membership, 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 shareholders 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 effected.

Form 990, Part VI, Section B, Line 11

Form 990 review process a complete copy of the form 990 and related filings are e-mailed to the finance committee for review, who then e-mail 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 associations conflict of interest policy.

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

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

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

Compensatioin reviews approval process for officers key employee the association annually reviews the compenation packages for all employees. The board of directors annually compares the compensation packages offered to the emplyees with other non-profit organations to insure comparable packages and is reviewed through the boards 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 complied 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
Larcan Association for Retared Citizens
EIN
36-6009013
Phone
7084741540
Address
19043 WENTWORTH AVE, LANSING, IL 60438

Signing Officer

Name
Thomas Cornwell
Title
Treasurer
Signed
2019-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ernest Gonzalez
Formed
1956
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
141
Volunteers
175

Preparer

Firm
Cocalas Westberg Mommsen and Co Ltd
Address
60 Orland Square Drive Ste 300, Orland Park, IL 60462
Preparer
James Mommsen
Phone
7083496400
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 36,349 HOME BASE SUPPORT SERVICES

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

Financial Statement Notes

X 2

The association follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benifits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Management evaluated the associations tax positions and concluded that the association had taken no uncertain tax positions that require adjustment to the financial stateements to comply with the provisions of this guidance. Generally, the association is no longer subject to income tax examination by the u.s. Federal, state or local tax authorities for the years before june 30, 2015.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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IRS990/OtherExpensesGrp/Desc3MEDICAL EXPENSE
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IRS990/OtherExpensesGrp/TotalAmt325426
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IRS990/OtherRevenueTotalAmt02754
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IRS990/PayrollTaxesGrp/FundraisingAmt02443
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0170692
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023439
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031466
IRS990/PrincipalOfficerNm0ERNEST GONZALEZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FEES CONTRACTS GOV AGENCY
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IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOP CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3JANITORIAL CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4CLIENT TRANSPORTATION PAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02880648
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1496591
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt252011
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt423246
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1496591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt252011
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt423246
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDES PERSONS WITH DEVELOPMENTAL DISABILITIES, VOCATIONAL TRAINING THROUGH SHELTERED WORKSHOP INCLUDING OWNERSHIP AND MAINTENANCE OF WORKSHOP FACILITIES. THE PROGRAM INCLUDES OVERALL DEVELOPMENTAL TRAINING, WHICH ENCOURAGES INDEPENDENCE AND GROWTH. CLASS FOCUS ON SKILLS FOR SOCIAL INTERACTION, LIFE EXPERIENCES, MOTOR SKILLS, AND LEISURE ACTIVITIES. THE GOAL IS TO ASSIST OUR INDIVIDUALS IN REACHING THEIR HIGHEST POTENTIAL. CLIENTS SERVED-91
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01436709
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0960907
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDES PERSONS WITH DEVELOPMWMENTAL AND INTELLECTUAL DISABILITIES, VOCATIONAL TRAINING THROUGH SHELTERED WORKSHOP WITH GRADUATION TO COMMUNITY JOBS WITH THE HELP OF A SUPPORTED EMPLOYMENT/JOB PLACEMENT PROGRAM PROVIDING JANITORIAL SERVICES AND OTHER EMPLOYMENT WITH LOCAL BUSINESSES SUCH AS BANKS AND RESTAURANTS THESE PLACEMENTS ARE SUPERVISED BY JOB COACHES. CLIENTS SERVED 6
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0160445
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt049292
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071833
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IRS990/PYInvestmentIncomeAmt045014
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0819868
IRS990/PYOtherRevenueAmt073806
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IRS990/ReconcilationRevenueExpnssAmt0-85173
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IRS990/ReportOtherAssetsInd0false
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IRS990/RevenueAmt01834100
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01263531
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt069543
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0130669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038374
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt041347
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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.$8.09$0.46$7.63$5.39$5.11$0.28
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$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
2018Detailed filing. Detailed filing data is available for this year.$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