Civic Intelligence

The Arc of Dunn County Inc

990 • Fiscal year 2014 • EIN 39-1540586

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 29, 2015

2602 Hils CourtMenomonie, WI 54751

(715) 235-7373

Siviq Scores

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

Liabilities / Assets

81st percentile

0.58x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.76x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$58,489

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

37th percentile

-1.1%

Faster asset growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

27%

Faster revenue growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,015,590

Down $10,880 (-1.1%) from 2013

Net Assets

Down

$421,925

Down $21,496 (-4.8%) from 2013

Liabilities

Up

$593,665

Up $10,616 (+1.8%) from 2013

Revenue

Up

$777,466

Up $165,743 (+27%) from 2013

Expenses

Up

$798,962

Up $110,136 (+16%) from 2013

Net Income

Up

-$21,496

Up $55,607 (+72%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,127,861Liabilities 2011: $614,234Net Assets 2011: $513,6272011Assets 2012: $1,115,902Liabilities 2012: $595,378Net Assets 2012: $520,5242012Assets 2013: $1,026,470Liabilities 2013: $583,049Net Assets 2013: $443,4212013Assets 2014: $1,015,590Liabilities 2014: $593,665Net Assets 2014: $421,9252014Assets 2016: $915,943Liabilities 2016: $551,666Net Assets 2016: $364,2772016Assets 2017: $845,981Liabilities 2017: $568,184Net Assets 2017: $277,7972017Assets 2018: $787,435Liabilities 2018: $572,309Net Assets 2018: $215,1262018Assets 2019: $296,374Liabilities 2019: $78,040Net Assets 2019: $218,3342019Assets 2020: $311,692Liabilities 2020: $188,670Net Assets 2020: $123,0222020Assets 2021: $472,874Liabilities 2021: $63,947Net Assets 2021: $408,9272021Assets 2022: $321,235Liabilities 2022: $49,817Net Assets 2022: $271,4182022

Highlighted filing

2014

Assets$1,015,590
Liabilities$593,665
Net Assets$421,925

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $974,4082011Expenses 2012: $839,8802012Revenue 2013: $611,723Expenses 2013: $688,826Net Income 2013: -$77,1032013Revenue 2014: $777,466Expenses 2014: $798,962Net Income 2014: -$21,4962014Revenue 2016: $813,520Expenses 2016: $824,989Net Income 2016: -$11,4692016Revenue 2017: $798,009Expenses 2017: $884,489Net Income 2017: -$86,4802017Revenue 2018: $873,209Expenses 2018: $935,880Net Income 2018: -$62,6712018Revenue 2019: $789,946Expenses 2019: $786,738Net Income 2019: $3,2082019Revenue 2020: $591,452Expenses 2020: $686,764Net Income 2020: -$95,3122020Revenue 2021: $873,988Expenses 2021: $588,083Net Income 2021: $285,9052021Revenue 2022: $450,710Expenses 2022: $588,219Net Income 2022: -$137,5092022

Highlighted filing

2014

Revenue$777,466
Expenses$798,962
Net Income-$21,496
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 29, 2015
Return Version
2014v5.0
Gross Receipts
$777,466
Mission and Program Overview

Mission

Advocate for the rights of citizens with cognitive disabilities and enhance their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$783,880$772,901▼ $10,979
Cash and Non-Interest-Bearing Accounts$188,385$179,689▼ $8,696
Accounts Receivable$42,136$52,919▲ $10,783
Prepaid Expenses and Deferred Charges$9,819$7,831▼ $1,988
Total Assets$1,026,470$1,015,590▼ $10,880
Other Assets Total$2,250$2,250→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$551,821$540,503▼ $11,318
Accounts Payable and Accrued Expenses$31,228$53,162▲ $21,934
Total Liabilities$583,049$593,665▲ $10,616
Net Assets / Fund Balance
Unrestricted Net Assets$427,411$390,321▼ $37,090
Temporarily Rstr Net Assets$16,010$31,604▲ $15,594
Total Net Assets Fund Balance$443,421$421,925▼ $21,496
Total Liabilities and Net Assets / Fund Balance$1,026,470$1,015,590▼ $10,880

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$611,521$302,958$914,479
Land$160,000-$160,000
Equipment$1,380$120,174$121,554
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebecca CooperExecutive DirectorFT$49,769$8,720$58,489

Board Members and Trustees

NameTitle
Heidi WilsonPresident
Carla KiefferVice President
Caren HusbyBoard Member
Daniel BaldusBoard Member
Juel SmithBoard Member
Ruth NylandBoard Member
Tanya HusbyBoard Member
Whitney KrystowiakBoard Member
Janet HenningSecretary
Richard RuecklTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$78,571
Program Service Revenue
$698,895
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,101
Change in Net Assets
$-21,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$777,466
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$777,466
Total Revenue per Form 990
$777,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$542,480
Other Expenses$256,482
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$377,204$15,708-$392,912
Current Officers, Directors, Trustees, and Key Employees$56,093$2,396-$58,489
Other Employee Benefits$53,574$2,571-$56,145
Occupancy$44,631$413-$45,044
Payroll Taxes$33,609$1,325-$34,934
Fees for Services Accounting$25,883$4,568-$30,451
Interest$25,053$2,679-$27,732
Insurance$25,643$1,350-$26,993
Depreciation Depletion$22,041$1,213-$23,254
Travel$13,429$367-$13,796
Office Expenses$11,530$2,237-$13,767
All Other Expenses$5,610$3,382-$8,992
Other Expenses$5,923$2,113-$8,036
Advertising$379$19-$398
Total Functional Expenses$757,528$41,434$0$798,962

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$798,962
Total Expenses per Audited Statements$798,962
Total Expenses per Form 990$798,962
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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 11

The 990 is reviewed prior to signing

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

Board members are required to disclose conflicts of interest annually and the policy is updated as needed.

Form 990, Part VI, Section B, Line 15

Board of directors reviews and approves executive director's salary annually.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request. Copies of prior year 990s are available on guidestar.org

Filing and Contact Details

Filer

Filer Name
Arc of Dunn County Inc
EIN
39-1540586
Phone
7152357373
Address
2602 HILS COURT, MENOMONIE, WI 54751

Signing Officer

Name
Audun Mikkelson
Title
Executive Director
Phone
7152357373
Signed
2015-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Rueckl
Formed
1967
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
10
Employees
36
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
3402 OAKWOOD MALL DRIVE STE 100, EAU CLAIRE, WI 54701
Preparer
Cory Wiese
Phone
7158521100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization evaluated its tax positions and determined it has no uncertain tax positions as of december 31, 2014.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1100600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25385
IRS990/ProgSrvcAccomActy2Grp/Desc0GUARDIANSHIP PROGRAM - CARE AND LEGAL REPRESENTATION FOR INDIVIDUALS PRIMARILY IN DUNN COUNTY, WI
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105600
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0100600
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESPITE CARE AND OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt07543
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt05385
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt033803
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06700
IRS990/PYOtherExpensesAmt0260725
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0571220
IRS990/PYRevenuesLessExpensesAmt0-77103
IRS990/PYSalariesCompEmpBnftPaidAmt0428101
IRS990/PYTotalExpensesAmt0688826
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0611723
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-21496
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0592910
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt078571
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033803
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt014643
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt036270
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt026828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0190115
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0698895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0571220
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0832134
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01039193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01150421
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04291863
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt06700
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt020241
IRS990ScheduleA/OtherIncome509Grp/TotalAmt026941
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99400
IRS990ScheduleA/PublicSupportPY509Pct00.99490
IRS990ScheduleA/PublicSupportTotal509Amt04481978
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0777466
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0605023
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0846777
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01075463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01177249
IRS990ScheduleA/Total509Grp/TotalAmt04481978
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0777466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0611723
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0846777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01075463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01197490
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04508919
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0611521
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0302958
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0914479
IRS990ScheduleD/EquipmentGrp/BookValueAmt01380
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120174
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121554
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0798962
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0160000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0160000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0777466
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0772901
IRS990ScheduleD/TotalExpensesPerForm990Amt0798962
IRS990ScheduleD/TotalRevenuePerForm990Amt0777466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0777466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0798962
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED PRIOR TO SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY AND THE POLICY IS UPDATED AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS REVIEWS AND APPROVES EXECUTIVE DIRECTOR'S SALARY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. COPIES OF PRIOR YEAR 990S ARE AVAILABLE ON GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt016010
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031604
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01026470
IRS990/TotalAssetsEOYAmt01015590
IRS990/TotalAssetsGrp/BOYAmt01026470
IRS990/TotalAssetsGrp/EOYAmt01015590
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt078571
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0757528
IRS990/TotalFunctionalExpensesGrp/TotalAmt0798962
IRS990/TotalGrossUBIAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.05$0.27$0.45$0.59$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.06$0.41$0.87$0.59$0.29
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.19$0.12$0.59$0.69$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.08$0.22$0.79$0.79$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.57$0.22$0.87$0.94$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.57$0.28$0.80$0.88$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.55$0.36$0.81$0.82$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.59$0.42$0.78$0.80$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.03$0.58$0.44$0.61$0.69$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.60$0.52$0.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.61$0.51$0.97
Peer Organizations

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