Civic Intelligence

Arc of Midland

990 • Fiscal year 2013 • EIN 38-1877764

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

220 W Main StreetMidland, MI 48640

(989) 631-4439

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.04x

Higher debt load relative to assets than 93% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

87th percentile

0.84x

Higher debt load relative to revenue than 87% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

24th percentile

-7.5%

Higher net margin than 24% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

80th percentile

$70,068

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

93rd percentile

81%

Faster asset growth than 93% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$424,573

Up $189,590 (+81%) from 2012

Net Assets

Down

-$19,042

Down $39,592 (-193%) from 2012

Liabilities

Up

$443,615

Up $229,182 (+107%) from 2012

Revenue

$525,188

No earlier filing loaded for comparison.

Expenses

Up

$564,780

Up $43,969 (+8.4%) from 2012

Net Income

-$39,592

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $231,913Liabilities 2010: $188,321Net Assets 2010: $43,5922010Assets 2011: $241,281Liabilities 2011: $215,879Net Assets 2011: $25,4022011Assets 2012: $234,983Liabilities 2012: $214,433Net Assets 2012: $20,5502012Assets 2013: $424,573Liabilities 2013: $443,615Net Assets 2013: -$19,0422013Assets 2014: $322,092Liabilities 2014: $270,337Net Assets 2014: $51,7552014Assets 2015: $341,695Liabilities 2015: $347,825Net Assets 2015: -$6,1302015Assets 2016: $483,476Liabilities 2016: $310,151Net Assets 2016: $173,3252016Assets 2017: $384,907Liabilities 2017: $307,224Net Assets 2017: $77,6832017Assets 2018: $345,682Liabilities 2018: $236,105Net Assets 2018: $109,5772018Assets 2019: $838,106Liabilities 2019: $230,615Net Assets 2019: $607,4912019Assets 2020: $922,431Liabilities 2020: $317,716Net Assets 2020: $604,7152020Assets 2021: $966,898Liabilities 2021: $236,622Net Assets 2021: $730,2762021Assets 2022: $551,005Liabilities 2022: $173,051Net Assets 2022: $377,9542022Assets 2023: $662,499Liabilities 2023: $160,891Net Assets 2023: $501,6082023Assets 2024: $1,015,143Liabilities 2024: $302,908Net Assets 2024: $712,2352024

Highlighted filing

2013

Assets$424,573
Liabilities$443,615
Net Assets-$19,042

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $433,8152010Expenses 2011: $451,9432011Expenses 2012: $520,8112012Revenue 2013: $525,188Expenses 2013: $564,780Net Income 2013: -$39,5922013Revenue 2014: $679,048Expenses 2014: $608,251Net Income 2014: $70,7972014Revenue 2015: $668,997Expenses 2015: $726,616Net Income 2015: -$57,6192015Revenue 2016: $813,326Expenses 2016: $633,871Net Income 2016: $179,4552016Revenue 2017: $571,839Expenses 2017: $668,493Net Income 2017: -$96,6542017Revenue 2018: $746,000Expenses 2018: $713,568Net Income 2018: $32,4322018Revenue 2019: $1,234,672Expenses 2019: $737,496Net Income 2019: $497,1762019Revenue 2020: $797,034Expenses 2020: $829,804Net Income 2020: -$32,7702020Revenue 2021: $846,372Expenses 2021: $732,509Net Income 2021: $113,8632021Revenue 2022: $323,303Expenses 2022: $691,016Net Income 2022: -$367,7132022Revenue 2023: $827,938Expenses 2023: $741,085Net Income 2023: $86,8532023Revenue 2024: $920,298Expenses 2024: $726,288Net Income 2024: $194,0102024

Highlighted filing

2013

Revenue$525,188
Expenses$564,780
Net Income-$39,592
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$525,188
Mission and Program Overview

Mission

The ARC of Midland promotes the general welfare

The ARC of Midland promotes the general welfare of individuals with intellectual and developmental disabilities and fosters their participation, presence and inclusion in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$175,729$377,816▲ $202,087
Inventories for Sale or Use$19,769$21,686▲ $1,917
Land, Buildings, and Equipment, Net$13,671$12,672▼ $999
Accounts Receivable$19,851$9,702▼ $10,149
Prepaid Expenses and Deferred Charges$1,333$1,458▲ $125
Pledges and Grants Receivable$1,000$1,000→ $0
Cash and Non-Interest-Bearing Accounts$3,630$239▼ $3,391
Total Assets$234,983$424,573▲ $189,590
Liabilities
Escrow Account Liability$171,346$372,608▲ $201,262
Accounts Payable and Accrued Expenses$31,087$71,007▲ $39,920
Unsecured Notes Loans Payable$12,000--
Total Liabilities$214,433$443,615▲ $229,182
Net Assets / Fund Balance
Temporarily Rstr Net Assets$6,798$5,914▼ $884
Unrestricted Net Assets$13,752$-24,956▼ $38,708
Total Net Assets Fund Balance$20,550$-19,042▼ $39,592
Total Liabilities and Net Assets / Fund Balance$234,983$424,573▲ $189,590

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,672$51,344$64,016
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jan LampmanExecutive DirectorFT$67,273$2,795$70,068

Board Members and Trustees

NameTitle
Dean GlomskiPast President
Lori SuttonPresident
Tyler PotterVice President
Colleen DolanDirector
Donald BelisleDirector
Jeff RekewegDirector
Jeffrey DyerDirector
Kathleen DolanDirector
Malcolm SparrowDirector
Dale DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$282,281
Program Service Revenue
$242,041
Investment Income
$866
Other Revenue
$0
All Other Contributions
$107,281
Change in Net Assets
$-39,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$525,188
Total Revenue per Audited Statements
$525,188
Total Revenue per Form 990
$525,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$381,204
Other Expenses$183,576
Total Fundraising Expense$1,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$246,350$33,242$0$279,592
Current Officers, Directors, Trustees, and Key Employees$59,273$8,000$0$67,273
Payroll Taxes$24,611$3,322$0$27,933
Occupancy$24,372$3,288$0$27,660
Fees for Services Accounting$16,115$2,534$0$18,649
Office Expenses$11,804$1,594$0$13,398
Travel$9,085$1,228$0$10,313
Information Technology$8,216$1,109$0$9,325
Insurance$8,018$1,081$0$9,099
Other Employee Benefits$5,644$762$0$6,406
Depreciation Depletion$0$5,883$0$5,883
Payments to Affiliates$660$3,188$0$3,848
All Other Expenses$524$2,978$0$3,502
Conferences and Meetings$3,134$356$0$3,490
Fees for Services Legal$2,595$350$0$2,945
Fees for Services Management$2,660$0$0$2,660
Advertising$2,029$274$0$2,303
Other Expenses$357$900$0$1,257
Total Functional Expenses$492,357$71,319$1,104$564,780

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$564,780
Total Expenses per Audited Statements$564,780
Total Expenses per Form 990$564,780
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
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 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
Filing and Contact Details

Filer

EIN
38-1877764
Phone
9896314439

Signing Officer

Name
Jan Lampman
Title
Executive Director
Phone
9896314439
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Lampman
Formed
1952
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
35
Volunteers
600

Preparer

Preparer
Tina Hop
Phone
9898371421
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

The conflict of interest policy is reviewed annually.

Pt VI, Line 11B

The 990 is emailed in a PDF format to the board members

Pt VI, Line 11B

for their review prior to submitting.

Pt VI, Line 15A

The executive director compensation is compared to other area

Pt VI, Line 15A

directors and other directors in the field.

Financial Statement Notes

Pt X Line 2

The assets are held in trust for the clients of the ARC. The ARC is the fiduciary on the account

Pt IV Line 2B

The agency is the appointed guardian for several individuals with developmental disabilities. Therefore their financial matters entrusted to the employees of the agency.

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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/OtherSalariesAndWagesGrp/ProgramServicesAmt0246350
IRS990/OtherSalariesAndWagesGrp/TotalAmt0279592
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt03188
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0660
IRS990/PaymentsToAffiliatesGrp/TotalAmt03848
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03322
IRS990/PayrollTaxesGrp/ProgramServicesAmt024611
IRS990/PayrollTaxesGrp/TotalAmt027933
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01333
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01458
IRS990/PrincipalOfficerNm0JAN LAMPMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/Desc0Guardianship fees
IRS990/ProgramServiceRevenueGrp/Desc1Everyone in Education
IRS990/ProgramServiceRevenueGrp/Desc2Facilitation
IRS990/ProgramServiceRevenueGrp/Desc3Other Programs
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0183861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222796
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322634
IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY DEVELOPMENT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0140328
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035546
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0254416
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0150
IRS990/PYOtherExpensesAmt0192525
IRS990/PYOtherRevenueAmt099
IRS990/PYProgramServiceRevenueAmt0260822
IRS990/PYRevenuesLessExpensesAmt0-5324
IRS990/PYSalariesCompEmpBnftPaidAmt0328286
IRS990/PYTotalExpensesAmt0520811
IRS990/PYTotalRevenueAmt0515487
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-39592
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0183861
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0175729
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0377816
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0282281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0254416
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0219409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0263223
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0300209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01319538
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0150
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0106
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0118
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0610
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt01319538
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0282281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0254416
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0219409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0263223
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0300209
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01319538
IRS990ScheduleA/TotalSupportAmt01320148
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/AgentTrusteeEtcInd0false
IRS990ScheduleD/BeginningBalanceAmt0171346
IRS990ScheduleD/EndingBalanceAmt0171346
IRS990ScheduleD/EquipmentGrp/BookValueAmt012672
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051344
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064016
IRS990ScheduleD/ExpensesSubtotalAmt0564780
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/RevenueSubtotalAmt0525188
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The assets are held in trust for the clients of the ARC. The ARC is the fiduciary on the account
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The agency is the appointed guardian for several individuals with developmental disabilities. Therefore their financial matters entrusted to the employees of the agency.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt IV Line 2b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012672
IRS990ScheduleD/TotalExpensesPerForm990Amt0564780
IRS990ScheduleD/TotalRevenuePerForm990Amt0525188
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0525188
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0564780
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The conflict of interest policy is reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is emailed in a PDF format to the board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2for their review prior to submitting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The executive director compensation is compared to other area
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4directors and other directors in the field.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt06798
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05914
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0234983
IRS990/TotalAssetsEOYAmt0424573

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.02$0.30$0.71$0.92$0.73$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.16$0.50$0.83$0.74$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.17$0.38$0.32$0.69$0.37
2021Detailed filing. Detailed filing data is available for this year.$0.97$0.24$0.73$0.85$0.73$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.32$0.60$0.80$0.83$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.23$0.61$1.23$0.74$0.50
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.24$0.11$0.75$0.71$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.31$0.08$0.57$0.67$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.31$0.17$0.81$0.63$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.35$0.01$0.67$0.73$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.27$0.05$0.68$0.61$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.44$0.02$0.53$0.56$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.21$0.02$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.22$0.03$0.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.19$0.04$0.43