Civic Intelligence

Arthritis Foundation Southeast Region Inc

990 • Fiscal year 2014 • EIN 38-3806275

May 01, 2013 to Apr 30, 2014 • Filed on Mar 18, 2015

1330 West Peachtree Street No 10030309

(404) 237-8771

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

24th percentile

-7.2%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-80%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$0

Down $3,906,409 (-100%) from 2013

Net Assets

Down

$0

Down $2,024,840 (-100%) from 2013

Liabilities

Down

$0

Down $1,881,569 (-100%) from 2013

Revenue

Down

$835,245

Down $3,396,659 (-80%) from 2013

Expenses

Down

$895,380

Down $3,505,577 (-80%) from 2013

Net Income

Up

-$60,135

Up $108,918 (+64%) from 2013

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 2010: $3,057,287Liabilities 2010: $932,056Net Assets 2010: $2,125,2312010Assets 2011: $4,749,655Liabilities 2011: $1,569,236Net Assets 2011: $3,180,4192011Assets 2012: $4,307,444Liabilities 2012: $2,037,438Net Assets 2012: $2,270,0062012Assets 2013: $3,906,409Liabilities 2013: $1,881,569Net Assets 2013: $2,024,8402013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,700,2152010Revenue 2011: $7,199,158Expenses 2011: $6,028,475Net Income 2011: $1,170,6832011Expenses 2012: $5,192,1842012Revenue 2013: $4,231,904Expenses 2013: $4,400,957Net Income 2013: -$169,0532013Revenue 2014: $835,245Expenses 2014: $895,380Net Income 2014: -$60,1352014

Highlighted filing

2014

Revenue$835,245
Expenses$895,380
Net Income-$60,135
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Mar 18, 2015
Return Version
2013v4.0
Gross Receipts
$883,316
Mission and Program Overview

Mission

The mission of the Arthritis Foundation is to improve lives through leadership in prevention, control and cure of arthritis and related diseases.

The mission of the Arthritis Foundation is to improve lives through leadership in the prevention, control and cure of arthritis and related diseases.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,424,648$0▼ $2,424,648
Cash and Non-Interest-Bearing Accounts$820,629$0▼ $820,629
Investments Other Securities$223,552$0▼ $223,552
Land, Buildings, and Equipment, Net$90,448$0▼ $90,448
Prepaid Expenses and Deferred Charges$28,747$0▼ $28,747
Savings and Temporary Cash Investments-$0-
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,906,409$0▼ $3,906,409
Other Assets Total$318,385$0▼ $318,385
Liabilities
Other Liabilities$1,543,563$0▼ $1,543,563
Accounts Payable and Accrued Expenses$338,006$0▼ $338,006
Total Liabilities$1,881,569$0▼ $1,881,569
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,784,100$0▼ $1,784,100
Permanently Rstr Net Assets$429,482$0▼ $429,482
Unrestricted Net Assets$-188,742$0▲ $188,742
Total Net Assets Fund Balance$2,024,840$0▼ $2,024,840
Total Liabilities and Net Assets / Fund Balance$3,906,409$0▼ $3,906,409

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$163,450--$163,450-
2013$169,546-▲ $21,843$27,939$163,450
2012$151,574$441▲ $20,383$2,852$169,546
2011$151,801$25,326▼ $227$25,326$151,574
2010$138,715-▲ $13,086-$151,801
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ann PalmerChairperson$147,039$147,039
Karen LarsonTreasurer$78,374$78,374
Jim LudlamSecretary$43,197$43,197
Revenue and Support

Revenue Composition

Contributions and Grants
$840,766
Program Service Revenue
$2,309
Investment Income
$4,035
Other Revenue
$-11,865
All Other Contributions
$380,993
Change in Net Assets
$-60,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$548,767
Salaries, Compensation, and Employee Benefits$343,463
Total Fundraising Expense$99,297
Grants and Similar Amounts Paid$3,150
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$214,132$38,933$25,028$278,093
Payments to Affiliates$152,656$21,528$21,528$195,712
Occupancy$38,412$6,984$4,490$49,886
Other Employee Benefits$31,943$5,808$3,734$41,485
Fees for Services Other$22,917$4,032$2,591$29,540
Office Expenses$21,514$2,875$1,848$26,237
Information Technology$19,229$3,496$2,248$24,973
Payroll Taxes$18,391$3,344$2,150$23,885
Travel$13,030$2,277$1,464$16,771
Conferences and Meetings$12,565$1,213$779$14,557
Fees for Services Accounting$11,193$1,976$1,270$14,439
Insurance$9,869$1,794$1,154$12,817
All Other Expenses$9,444$1,666$1,071$12,181
Depreciation Depletion$7,711$1,402$901$10,014
Grants to Domestic Individuals$3,150--$3,150
Interest$1,379$251$161$1,791
Advertising$885$161$104$1,150
Other Expenses$132$24$15$171
Total Functional Expenses$67,796$0$27,692$95,488
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$48,071
Fundraising Gross Income$36,206
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$270,518-$14,287-
Event 2$37,741$34,111$6,907$27,204
Total Events$377,143$36,206$48,071$-11,865
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, line 4

During the year, a resolution was approved for the Southeast Region to merge with the Arthritis Foundation, Inc. National Office.

Form 990, Part VI, Section B, line 11

The Form 990 is prepared by the Director of Finance in collaboration with an external accounting firm. Prior to filing the 2014 Form 990 with the IRS, members of the Budget & Finance Committee of the National Office receive a copy for review during a scheduled meeting. The Budget & Finance Committee then recommends Form 990 to the full Board of the National Office for approval before filing with the Service.

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

At least annually, all employees must sign a Conflict of Interest disclosure form. All volunteer positions such as nominees for Board, Council, Committee and ad hoc task force positions shall complete a conflict of interest disclosure form annually and prior to initial appointment to serve in these various positions. If potential conflicts exist as to Arthritis Foundation Staff, the appropriate management and/or the Human Resources department shall address them.

Form 990, Part VI, Section B, line 15

Work performance and salary are reviewed annually by the employee's supervisor in collaboration with the President and/or Board of Directors. Increases, within the salary range, are granted to those whose performance merits an increase. Increases are not automatic. Additional responsibility carried, competence on the job, including attendance, punctuality, ability to meet assigned deadlines, ability to get along with fellow workers, and length of service are among the factors considered in granting increases.

Form 990, Part VI, Section C, line 19

The organization makes public the majority of its governing documents, conflict of interest policy, and financial statements via the National Office's website at www.arthritis.org. All other documents not readily avialible via this website are available upon request.

Filing and Contact Details

Filer

EIN
38-3806275
Phone
4042378771

Signing Officer

Name
Karen Larson
Title
CFO
Phone
4042378771
Signed
2015-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Larson
Formed
2010
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
215

Preparer

Preparer
Susan Hill
Phone
4042641700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Transfer of assets to National Office -1,967,512.

Financial Statement Notes

Part V, Line 4:

The Region's endowment consists of one donor restricted endownment fund established for the purpose of funding professional education programs.

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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/ProgSrvcAccomActy2Grp/Desc0Patient and Community Services: evidence-based programs to assist with quality of life issues including, but not limited to, movement restrictions and emotional challenges.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0206770
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03150
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02309
IRS990/ProgSrvcAccomActy3Grp/Desc0Peer-reviewed research grants awarded to scientists, physicians and health professionals involved in cutting-edge studies.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt041100
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Professional Education and Training: to assist those in the medical field who provide care to individuals affected by arthritis. This service also works to ensure that arthritis health professionals have the latest information in the care and treatment of people with arthritis.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02239
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03065466
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt033440
IRS990/PYInvestmentIncomeAmt021669
IRS990/PYOtherExpensesAmt02909619
IRS990/PYOtherRevenueAmt01106015
IRS990/PYProgramServiceRevenueAmt038754
IRS990/PYRevenuesLessExpensesAmt0-169053
IRS990/PYSalariesCompEmpBnftPaidAmt01457898
IRS990/PYTotalExpensesAmt04400957
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04231904
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-60135
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Other income is an accumulation of individually insignificant transactions of revenues and expenses incurred during normal day-to-day operations of the Organization and were not orginally recorded in specific income or expense accounts during the year. For financial reporting purposes this accumulated balance was deemed immaterial and remained separately reported on the Organization's financial statements as 'Miscellaneous revenues and (losses).'
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt1This final return has been prepared for the short year period ending April 30, 2014.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10, Explanation for Other Income:
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Schedule A, Part II, Line 1, Explanation of short year period:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0840766
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03067466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02681033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt05426269
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03259262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015274796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt013752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012604
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt029475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037790
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt097656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02970
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt018421
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt06975
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt07320
IRS990ScheduleA/OtherIncome170Grp/TotalAmt035686
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt015274796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0840766
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03067466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02681033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt05426269
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03259262
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015274796
IRS990ScheduleA/TotalSupportAmt015408138
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/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt0216
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0The Southeast Region participated in the National Advocacy Summit in Washington D.C. The Region incurred expenses of $216.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II-B, Line 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt0216
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0163450
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0163450
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0169546
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0163450
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt021843
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt027939
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0151574
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0441
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0169546
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt020383
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02852
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0151801
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt025326
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0151574
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-227
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt025326
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0138715
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0151801
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013086
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Region's endowment consists of one donor restricted endownment fund established for the purpose of funding professional education programs.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0340937
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0270518
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt03630
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt066789
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048071
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0270518
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt037741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt068884
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0377143
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt034111
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02095
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036206
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0Arthritis Walk

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