Civic Intelligence

Arc - Community Support Systems

990 • Fiscal year 2019 • EIN 37-0845492

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 23, 2019

618 W Main StTeutopolis, IL 62467

(217) 705-4300

Siviq Scores

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

Liabilities / Assets

60th percentile

0.25x

Higher debt load relative to assets than 60% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

37th percentile

0.09x

Higher debt load relative to revenue than 37% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

30th percentile

-2.6%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

54th percentile

4.1%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2019

Revenue Growth

36th percentile

-0.6%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2019

Assets

Up

$2,309,414

Up $263,458 (+13%) from 2016

Net Assets

Up

$1,729,639

Up $351,535 (+26%) from 2016

Liabilities

Down

$579,775

Down $88,077 (-13%) from 2016

Revenue

Down

$6,183,783

Down $118,431 (-1.9%) from 2016

Expenses

Down

$6,347,197

Down $200,946 (-3.1%) from 2016

Net Income

Up

-$163,414

Up $82,515 (+34%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,982,884Liabilities 2011: $619,661Net Assets 2011: $1,363,2232011Assets 2012: $2,077,709Liabilities 2012: $675,056Net Assets 2012: $1,402,6532012Assets 2013: $2,099,647Liabilities 2013: $683,233Net Assets 2013: $1,416,4142013Assets 2014: $2,347,222Liabilities 2014: $652,216Net Assets 2014: $1,695,0062014Assets 2015: $2,261,518Liabilities 2015: $637,485Net Assets 2015: $1,624,0332015Assets 2016: $2,045,956Liabilities 2016: $667,852Net Assets 2016: $1,378,1042016Assets 2019: $2,309,414Liabilities 2019: $579,775Net Assets 2019: $1,729,6392019Assets 2020: $2,991,722Liabilities 2020: $1,780,836Net Assets 2020: $1,210,8862020Assets 2021: $4,932,915Liabilities 2021: $763,383Net Assets 2021: $4,169,5322021Assets 2022: $3,391,263Liabilities 2022: $751,795Net Assets 2022: $2,639,4682022Assets 2023: $3,407,842Liabilities 2023: $794,887Net Assets 2023: $2,612,9552023Assets 2024: $4,279,969Liabilities 2024: $968,490Net Assets 2024: $3,311,4792024Assets 2025: $4,723,715Liabilities 2025: $1,085,923Net Assets 2025: $3,637,7922025

Highlighted filing

2019

Assets$2,309,414
Liabilities$579,775
Net Assets$1,729,639

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,309,3772011Expenses 2012: $6,563,2562012Expenses 2013: $6,411,1302013Revenue 2014: $6,555,221Expenses 2014: $6,372,654Net Income 2014: $182,5672014Revenue 2015: $6,540,185Expenses 2015: $6,611,158Net Income 2015: -$70,9732015Revenue 2016: $6,302,214Expenses 2016: $6,548,143Net Income 2016: -$245,9292016Revenue 2019: $6,183,783Expenses 2019: $6,347,197Net Income 2019: -$163,4142019Revenue 2020: $6,563,989Expenses 2020: $7,082,742Net Income 2020: -$518,7532020Revenue 2021: $10,492,979Expenses 2021: $7,534,333Net Income 2021: $2,958,6462021Revenue 2022: $8,015,582Expenses 2022: $9,545,646Net Income 2022: -$1,530,0642022Revenue 2023: $8,254,233Expenses 2023: $8,280,746Net Income 2023: -$26,5132023Revenue 2024: $10,084,207Expenses 2024: $9,480,126Net Income 2024: $604,0812024Revenue 2025: $10,889,922Expenses 2025: $10,563,609Net Income 2025: $326,3132025

Highlighted filing

2019

Revenue$6,183,783
Expenses$6,347,197
Net Income-$163,414
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 23, 2019
Return Version
2018v3.1
Gross Receipts
$6,218,751
Mission and Program Overview

Mission

ARC Community Support Systems is committed to securing for all people with disabilities the opportunity to choose and realize their goals of where and how they learn, live, work and play. ARC Community Support Systems is further committed to reducing the incidence and limiting the consequence of disabilities through education, research, advocacy and the support of families, friends and community.

To secure for all people with disabilities the opportunity to choose and realize their goals of where and how they learn, live, work, and play. To reduce the incidence and limiting the consequence of disabilities through education, research, and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,068,539$728,971▼ $339,568
Savings and Temporary Cash Investments$994,464$672,026▼ $322,438
Cash and Non-Interest-Bearing Accounts-$541,678-
Land, Buildings, and Equipment, Net$269,566$284,399▲ $14,833
Inventories for Sale or Use$59,800$59,800→ $0
Prepaid Expenses and Deferred Charges$40,219$20,540▼ $19,679
Total Assets$2,434,588$2,309,414▼ $125,174
Other Assets Total$2,000$2,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$541,535$579,775▲ $38,240
Total Liabilities$541,535$579,775▲ $38,240
Net Assets / Fund Balance
Unrestricted Net Assets$1,721,058$1,700,721▼ $20,337
Temporarily Rstr Net Assets$171,995$28,918▼ $143,077
Total Net Assets Fund Balance$1,893,053$1,729,639▼ $163,414
Total Liabilities and Net Assets / Fund Balance$2,434,588$2,309,414▼ $125,174

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$212,687$753,549$966,236
Buildings$71,712$64,659$136,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andy KistlerExecutive DirectorFT$111,265$111,265

Board Members and Trustees

NameTitle
Greg BeanPresident
Don TateVice President
Angie KoesterDirector
Anita SeilderDirector
Barry BrightDirector
Dan HolsteDirector
Ginger RobinsDirector
Janet ClarkDirector
Jeremy NiemanDirector
Yvette PaddockDirector
Larry WeberSecretary
Randy JonesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$98,468
Program Service Revenue
$5,933,458
Investment Income
$3,485
Other Revenue
$148,372
All Other Contributions
$98,468
Change in Net Assets
$-163,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,183,783
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$29,569
Total Revenue per Audited Statements
$6,213,352
Total Revenue per Form 990
$6,183,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,677,408
Other Expenses$1,669,789
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,260,537$399,577-$3,660,114
Other Employee Benefits$485,342$48,157-$533,499
Occupancy$317,086$27,973-$345,059
Payroll Taxes$259,387$26,912-$286,299
Travel$195,249$3,890-$199,139
Pension Plan Contributions$178,024$19,472-$197,496
Insurance$115,836$68,198-$184,034
Fees for Services Management$89,456$63,319-$152,775
Payments to Affiliates-$149,680-$149,680
Depreciation Depletion$64,359$9,970-$74,329
Conferences and Meetings$56,227$1,754-$57,981
Other Expenses$33,980$3,857-$37,837
All Other Expenses$1,684$26,464-$28,148
Advertising$7,865$1,219-$9,084
Total Functional Expenses$5,470,210$876,987$0$6,347,197

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,376,766
Expenses per Audited Statements$6,347,197
Total Expenses per Form 990$6,347,197
Expenses Not Reported on Form 990$29,569
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$73,459
Fundraising Direct Expenses$29,569
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Golf Tournament$36,391$36,391$2,183$34,208
Christmas Raffle$17,823$17,823-$17,823
Total Events$73,459$73,459$29,569$43,890
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
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

The annual returns are reviewed and accepted by the board prior to filing.

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

Conflict of interest statements are required to be periodically reviewed and updated.

Form 990, Part VI, Section B, Line 15

The board of directors approve compensation amount of the executive director.

Form 990, Part VI, Section C, Line 18

Filings are available upon request.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Community Support Systems
EIN
37-0845492
Phone
2177054300
Address
618 W MAIN ST, TEUTOPOLIS, IL 62467

Signing Officer

Name
Andy Kistler
Title
Executive Director
Phone
2177054300
Signed
2019-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andy Kistler
Formed
1962
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
322
Volunteers
0

Preparer

Firm
Kemper CPA Group Llp
Address
80 BROADWAY AVE SUITE 102, MATTOON, IL 61938
Preparer
Tami Knight
Phone
2172348801
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change in review policy during the current year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Part xi line 2d fundraising expenses in fundraising revenue income line

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Part xii line 2d fundraising expenses in fundraising revenue income line

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IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TELECOMMUNICATIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23857
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IRS990/OtherExpensesGrp/ProgramServicesAmt1111981
IRS990/OtherExpensesGrp/ProgramServicesAmt258427
IRS990/OtherExpensesGrp/ProgramServicesAmt333980
IRS990/OtherExpensesGrp/TotalAmt0254505
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IRS990/OtherExpensesGrp/TotalAmt265237
IRS990/OtherExpensesGrp/TotalAmt337837
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherSalariesAndWagesGrp/TotalAmt03660114
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026912
IRS990/PayrollTaxesGrp/ProgramServicesAmt0259387
IRS990/PayrollTaxesGrp/TotalAmt0286299
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019472
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0178024
IRS990/PensionPlanContributionsGrp/TotalAmt0197496
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt040219
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020540
IRS990/PrincipalOfficerNm0ANDY KISTLER
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IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/Desc0FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1GRANTS
IRS990/ProgramServiceRevenueGrp/Desc2SALES OF GOODS AND SER
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21139833
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3288583
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11692081
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21139833
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3288583
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0420983
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012290
IRS990/PYOtherExpensesAmt01729326
IRS990/PYOtherRevenueAmt038599
IRS990/PYProgramServiceRevenueAmt06489868
IRS990/PYRevenuesLessExpensesAmt0172476
IRS990/PYSalariesCompEmpBnftPaidAmt05059938
IRS990/PYTotalExpensesAmt06789264
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06961740
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/ReconcilationRevenueExpnssAmt0-163414
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06037940
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0994464
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0672026
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0171927
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0228248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0239889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt088082
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt041927
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012114
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012114
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IRS990ScheduleA/InvestmentIncomePYPct00.00110
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt0933823
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06867659
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06910851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06972485
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06314576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt06466650
IRS990ScheduleA/Total509Grp/TotalAmt033532221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06876543
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06922965
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06975756
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt06314576
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt06472123
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt033561963
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.72$1.09$3.64$10.9$10.6$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.28$0.97$3.31$10.1$9.48$0.60
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.79$2.61$8.25$8.28$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.75$2.64$8.02$9.55$1.53
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.93$0.76$4.17$10.5$7.53$2.96
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$1.78$1.21$6.56$7.08$0.52
2019Detailed filing. Detailed filing data is available for this year.$2.31$0.58$1.73$6.18$6.35$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.67$1.38$6.30$6.55$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.64$1.62$6.54$6.61$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.65$1.70$6.56$6.37$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.68$1.42$6.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.68$1.40$6.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.62$1.36$6.31