Civic Intelligence

The Arc of East Central Iowa

EIN 42-0805377 • 501(c)3 • Cedar Rapids, IA

Profile

The arc of east central iowa empowers individuals with disabilties and their families to engage in lifelong opportunities to live, learn, work, play, and advocate with full dignity and inclusion in their communities.

Refreshing map…

680 2nd Street SECedar Rapids, IA 52401

www.arceci.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.03x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.09x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$126,787

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

30th percentile

-1.6%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$8,761,814

Down $141,510 (-1.6%) from 2023

Liabilities

Down

$279,591

Down $31,496 (-10%) from 2023

Net Assets

Down

$8,482,223

Down $110,014 (-1.3%) from 2023

Revenue

Down

$3,262,062

Down $1,837,040 (-36%) from 2023

Expenses

Down

$3,776,584

Down $80,571 (-2.1%) from 2023

Net Income

Down

-$514,522

Down $1,756,469 (-141%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $5,371,706Liabilities 2010: $715,715Net Assets 2010: $4,655,9912010Assets 2011: $5,646,871Liabilities 2011: $724,534Net Assets 2011: $4,922,3372011Assets 2012: $5,673,477Liabilities 2012: $683,998Net Assets 2012: $4,989,4792012Assets 2013: $5,544,334Liabilities 2013: $468,484Net Assets 2013: $5,075,8502013Assets 2014: $5,852,190Liabilities 2014: $510,134Net Assets 2014: $5,342,0562014Assets 2015: $6,123,155Liabilities 2015: $545,572Net Assets 2015: $5,577,5832015Assets 2016: $6,158,005Liabilities 2016: $381,295Net Assets 2016: $5,776,7102016Assets 2017: $6,226,880Liabilities 2017: $335,795Net Assets 2017: $5,891,0852017Assets 2018: $6,359,993Liabilities 2018: $291,516Net Assets 2018: $6,068,4772018Assets 2019: $6,267,404Liabilities 2019: $303,445Net Assets 2019: $5,963,9592019Assets 2020: $6,385,868Liabilities 2020: $942,458Net Assets 2020: $5,443,4102020Assets 2021: $7,590,710Liabilities 2021: $912,109Net Assets 2021: $6,678,6012021Assets 2022: $7,333,018Liabilities 2022: $200,671Net Assets 2022: $7,132,3472022Assets 2023: $8,903,324Liabilities 2023: $311,087Net Assets 2023: $8,592,2372023Assets 2024: $8,761,814Liabilities 2024: $279,591Net Assets 2024: $8,482,2232024

Highlighted filing

2024

Assets$8,761,814
Liabilities$279,591
Net Assets$8,482,223

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,343,1992010Revenue 2011: $3,555,195Expenses 2011: $3,406,656Net Income 2011: $148,5392011Expenses 2012: $3,502,0422012Expenses 2013: $3,703,9842013Revenue 2014: $4,295,556Expenses 2014: $4,143,162Net Income 2014: $152,3942014Revenue 2015: $4,790,420Expenses 2015: $4,500,614Net Income 2015: $289,8062015Revenue 2016: $4,876,767Expenses 2016: $4,617,320Net Income 2016: $259,4472016Revenue 2017: $4,406,112Expenses 2017: $4,491,337Net Income 2017: -$85,2252017Revenue 2018: $4,553,910Expenses 2018: $4,536,296Net Income 2018: $17,6142018Revenue 2019: $4,307,770Expenses 2019: $4,526,570Net Income 2019: -$218,8002019Revenue 2020: $3,447,146Expenses 2020: $3,904,144Net Income 2020: -$456,9982020Revenue 2021: $3,892,184Expenses 2021: $3,359,942Net Income 2021: $532,2422021Revenue 2022: $4,435,313Expenses 2022: $3,735,864Net Income 2022: $699,4492022Revenue 2023: $5,099,102Expenses 2023: $3,857,155Net Income 2023: $1,241,9472023Revenue 2024: $3,262,062Expenses 2024: $3,776,584Net Income 2024: -$514,5222024

Highlighted filing

2024

Revenue$3,262,062
Expenses$3,776,584
Net Income-$514,522

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$8.76$0.28$8.48$3.26$3.78$0.51
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.90$0.31$8.59$5.10$3.86$1.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.33$0.20$7.13$4.44$3.74$0.70
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.59$0.91$6.68$3.89$3.36$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.39$0.94$5.44$3.45$3.90$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.30$5.96$4.31$4.53$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.29$6.07$4.55$4.54$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.34$5.89$4.41$4.49$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.16$0.38$5.78$4.88$4.62$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.12$0.55$5.58$4.79$4.50$0.29
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.85$0.51$5.34$4.30$4.14$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.54$0.47$5.08$3.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.68$4.99$3.50
2011Summary only. Only limited summary data is available for this year.$5.65$0.72$4.92$3.56$3.41$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.72$4.66$3.34
Latest Detailed Filing

The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$5,139,882
Mission and Program Overview

Mission

The arc of east central iowa empowers people with intellectual and related disabilities to engage in lifelong opportunities to live, learn, work and play with dignity, freedom and full inclusion in their communities.

The arc provides service, support and advocacy to individuals with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,594,411$2,436,909▲ $842,498
Pledges and Grants Receivable$125,588$1,338,181▲ $1,212,593
Savings and Temporary Cash Investments$1,772,767$1,006,436▼ $766,331
Accounts Receivable$294,640$307,239▲ $12,599
Prepaid Expenses and Deferred Charges$23,571$26,366▲ $2,795
Total Assets$7,333,018$8,903,324▲ $1,570,306
Other Assets Total$3,522,041$3,788,193▲ $266,152
Liabilities
Accounts Payable and Accrued Expenses$195,085$308,482▲ $113,397
Other Liabilities$5,586$2,605▼ $2,981
Total Liabilities$200,671$311,087▲ $110,416
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,682,823$7,829,228▲ $1,146,405
Net Assets With Donor Restrictions$449,524$763,009▲ $313,485
Total Net Assets Fund Balance$7,132,347$8,592,237▲ $1,459,890
Total Liabilities and Net Assets / Fund Balance$7,333,018$8,903,324▲ $1,570,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,996,537$825,275$2,821,812
Equipment$125,372$298,732$424,104
Land$315,000-$315,000
Other Assets Org$3,738,193--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,224,416$46,175▲ $102,544-$2,396,240
2021$2,349,852$58,851▼ $160,379-$2,224,416
2020$1,863,933$92,138▲ $399,578-$2,349,852
2019$1,847,735$49,219▼ $28,421$804$1,863,933
2018$1,740,224$43,546▲ $66,111$648$1,847,735
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lewis TheresaExecutive DirectorFT$95,227$23,291$118,518
Schramp PhilipDirector of FinanceFT$77,257$4,194$81,451
Nau JackieBoard Member-$878-$878

Board Members and Trustees

NameTitle
Wilkinson BlakePast President
Meade CarolPresident
Strellner ShellyVice President
Belice AmyBoard Member
Brown AdamBoard Member
Donaldson JodyBoard Member
Fahey JessicaBoard Member
Fisher TereseBoard Member
Gibson TeriBoard Member
Keller DarrinBoard Member
Lock CherriBoard Member
Mulholland BenBoard Member
Neuerburg MichaelBoard Member
Rodriguez DanielleBoard Member
Rodriquez Sanchez WaldemarBoard Member
Smothers EricaBoard Member
Sorg MindyBoard Member
Stevens AmyBoard Member
Tandy MelissaBoard Member
Kinder HeidiSecretary
Haas NathanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,682,694
Program Service Revenue
$2,424,627
Investment Income
$-415
Other Revenue
$-7,804
All Other Contributions
$1,374,669
Change in Net Assets
$1,241,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,099,102
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,271
Total Revenue per Audited Statements
$5,109,373
Total Revenue per Form 990
$5,099,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,223,597
Other Expenses$633,558
Total Fundraising Expense$133,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,342,046$271,516$90,139$2,703,701
Current Officers, Directors, Trustees, and Key Employees$29,102$183,422$10,286$222,810
Payroll Taxes$173,533$32,428$7,503$213,464
Fees for Services Accounting$25,693$81,690$3,298$110,681
Depreciation Depletion$72,040$36,269$2,292$110,601
Office Expenses$69,901$8,428$7,267$85,596
Other Employee Benefits$82,569-$1,053$83,622
Occupancy$47,106$3,332-$50,438
Fees for Services Other$10,822$34,407$1,389$46,618
Insurance$16,643$19,951$407$37,001
Travel$24,431$7,099-$31,530
Other Expenses$15,299$7,165$850$23,314
Conferences and Meetings$2,040$2,587$143$4,770
Total Functional Expenses$3,024,963$698,806$133,386$3,857,155

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,867,425
Expenses per Audited Statements$3,857,154
Total Expenses per Form 990$3,857,154
Expenses Not Reported on Form 990$10,271
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 Direct Expenses$15,159
Gaming Direct Expenses$8,167
Gaming Gross Income$8,096
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Arc March$38,453-$4,785-
Bike Ride$4,484-$2,169-
Total Events$42,937-$15,159$-15,159
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable$2,605
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 35% controlled entity
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The executive committee shall consist of the current officers of the corporation and the immediate past president of the corporation. (i) the executive committee will meet as called by the president or vice president. (ii) the executive committee shall hear employee grievances and assist and advise the executive director on matters of personnel policy. (iii) the executive committee may review, revise and present recommendations to the board with regard to proposals presented for board action; thereby assuring that proposals brought before the board have been carefully researched and analyzed.

Form 990, Part VI, Section A, Line 6

The arc is a membership based organization and offers numerous levels of monetary commitment (from $35 to $1,000+). A membership allows for voting at the annual meeting and allows members to serve on the board of directors.

Form 990, Part VI, Section A, Line 7A

All members are notified of the annual meeting date and the agenda that will be presented. At the meeting the annual report is presented and directors and officers are elected according to the bylaws. The members shall have the right, power and authority to i) elect individuals as officers and as members of the board of directors; ii) remove individuals as officers and from the board of directors; and iii) review, alter and rescind the actions of the board of directors.

Form 990, Part VI, Section A, Line 7B

Any action of the board of directors may be altered or rescinded by a two-thirds vote of the members at a meeting in which a quorum is present, provided that any such alteration or rescission will not be permitted if doing so would affect the rights of a third party.

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

First review is completed by the finance committee. Once a final draft of the 990 is provided with the finance committee's requested changes, the finance committee votes to approve and submit the 990 to the full board. The treasurer presents the 990 to the board at the next meeting. Once the board has voted to approve the 990, it is then filed with the irs.

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

The conflict of interest policy expects all board members to sign an annual compliance statement. All board documentation is kept by the executive director. Depending on the situation a board conflict might mean that they would abstain from a vote or it may lead to a board member resignation.

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

The board of directors determines salary for the executive director on an annual basis. A comparability study is completed as a part of the initial salary determination process. This process was last completed in fy2021. In fy2022 and fy2023 the board approved the same pay increase to the executive director as provided to all administrative staff. The minutes to committee and board meetings timely document the fact the annual review has been conducted and the final determinations.

Form 990, Part VI, Section C, Line 19

The governing documents are located on the website. We clearly state in our newsletter that a copy of the governing documents, conflict of interest policy, and financial statements will be available upon request.

Filing and Contact Details

Filer

Filer Name
The Arc of East Central Iowa
EIN
42-0805377
Phone
3193650487
Address
680 2ND STREET SE, CEDAR RAPIDS, IA 52401

Signing Officer

Name
Theresa Lewis
Title
Executive Director
Phone
3193650487
Signed
2023-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Lewis
Formed
1953
Legal Domicile
Ia
Voting Board Members
22
Independent Board Members
22
Employees
236
Volunteers
175

Preparer

Firm
Cliftonlarsonallen Llp
Address
600 3RD AVENUE SE SUITE 300, CEDAR RAPIDS, IA 52401
Preparer
David Little
Phone
3193632697
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Although not significant revenue this year, we are in the startup phase of adding a new program providing integrated health home (ihh). The ihh program serves children and adults with co-occurring intellectual or developmental disabilities and mental health diagnoses. Our team of peer supports, care coordinators, and registered nurse work to connect participants with a care team to improve and stabilize mental and physical health.

FORM 990, PART XI, LINE 9:

Change in beneficial interest in assets held by community foundation 217,942.

Form 990, Part XII, Line 2C

No change from prior year.

Financial Statement Notes

PART V, LINE 4:

The organization's endowments consist of various funds established to support the general operating needs of the organization.

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar section of the iowa income tax law, which provides income tax exemption for corporations organized and operated exclusively for religious, charitable, or educational purposes. The internal revenue service has not determined that the organization is classified as a private foundation. The organization files information returns in the u.s. Federal jurisdiction and has adopted the financial accounting standards board's requirements for uncertain tax positions. The organization has determined that it was not required to record a liability related to uncertain tax positions at june 30, 2023 and 2022.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Sale of arc apparel cogs 2,805.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Sale of arc apparel cogs 2,805.

Raw XML AppendixShowing 400 of 745 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR OF FINANCE
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IRS990/MissionDesc0THE ARC OF EAST CENTRAL IOWA EMPOWERS INDIVIDUALS WITH DISABILTIES AND THEIR FAMILIES TO ENGAGE IN LIFELONG OPPORTUNITIES TO LIVE, LEARN, WORK, PLAY, AND ADVOCATE WITH FULL DIGNITY AND INCLUSION IN THEIR COMMUNITIES.
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0DAY HABILITATION - YEAR-ROUND DAILY PROGRAM SERVING 88 ADULTS WITH INTELLECTUAL DISABILITIES. PROVIDES SERVICES IN A COMMUNITY-BASED SETTING THAT FOCUSES ON IMPROVING LIFE SKILLS AND PARTICIPATING MEANINGFULLY IN THE COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0731763
IRS990/ProgSrvcAccomActy3Grp/Desc0AFTERSCHOOL AND SUMMER CHILDCARE - CENTER-BASED INCLUSIVE SERVICES THAT PROVIDES A SAFE, STRUCTURED ENVIRONMENT FOR 88 INDIVIDUALS WHO HAVE INTELLECTUAL AND PHYSICAL DISABILITIES THROUGH SUPERVISED ACTIVITIES EMPHASIZING SOCIAL SKILL, RECREATIONAL AND COMMUNITY INCLUSION ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0537159

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