Civic Intelligence

Arc of Cass County

990 • Fiscal year 2013 • EIN 45-0280567

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 04, 2014

215 N University Dr58102

(701) 293-8191

Siviq Scores

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

Liabilities / Assets

89th percentile

0.88x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

88th percentile

1.64x

Higher debt load relative to revenue than 88% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

65th percentile

9.3%

Higher net margin than 65% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

53rd percentile

$56,962

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

44th percentile

0.5%

Faster asset growth than 44% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M 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

$1,684,323

Up $8,776 (+0.5%) from 2012

Net Assets

Up

$198,208

Up $84,078 (+74%) from 2012

Liabilities

Down

$1,486,115

Down $75,302 (-4.8%) from 2012

Revenue

$907,863

No earlier filing loaded for comparison.

Expenses

Up

$823,785

Up $14,915 (+1.8%) from 2012

Net Income

$84,078

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,861,717Liabilities 2010: $1,704,850Net Assets 2010: $156,8672010Assets 2011: $1,763,551Liabilities 2011: $1,638,056Net Assets 2011: $125,4952011Assets 2012: $1,675,547Liabilities 2012: $1,561,417Net Assets 2012: $114,1302012Assets 2013: $1,684,323Liabilities 2013: $1,486,115Net Assets 2013: $198,2082013Assets 2014: $1,773,899Liabilities 2014: $1,416,656Net Assets 2014: $357,2432014Assets 2015: $1,651,976Liabilities 2015: $1,351,181Net Assets 2015: $300,7952015Assets 2016: $1,647,280Liabilities 2016: $1,249,298Net Assets 2016: $397,9822016Assets 2017: $1,616,019Liabilities 2017: $1,185,069Net Assets 2017: $430,9502017Assets 2018: $1,627,393Liabilities 2018: $1,193,123Net Assets 2018: $434,2702018Assets 2019: $1,615,348Liabilities 2019: $1,187,836Net Assets 2019: $427,5122019Assets 2020: $1,615,598Liabilities 2020: $1,114,912Net Assets 2020: $500,6862020Assets 2021: $1,609,014Liabilities 2021: $1,009,238Net Assets 2021: $599,7762021Assets 2022: $1,661,481Liabilities 2022: $983,168Net Assets 2022: $678,3132022Assets 2023: $1,665,498Liabilities 2023: $988,264Net Assets 2023: $677,2342023Assets 2024: $1,636,291Liabilities 2024: $872,188Net Assets 2024: $764,1032024

Highlighted filing

2013

Assets$1,684,323
Liabilities$1,486,115
Net Assets$198,208

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $844,4402010Expenses 2011: $839,3182011Expenses 2012: $808,8702012Revenue 2013: $907,863Expenses 2013: $823,785Net Income 2013: $84,0782013Revenue 2014: $1,075,042Expenses 2014: $915,307Net Income 2014: $159,7352014Revenue 2015: $963,429Expenses 2015: $1,019,327Net Income 2015: -$55,8982015Revenue 2016: $1,055,710Expenses 2016: $959,378Net Income 2016: $96,3322016Revenue 2017: $975,883Expenses 2017: $943,758Net Income 2017: $32,1252017Revenue 2018: $1,093,366Expenses 2018: $1,088,296Net Income 2018: $5,0702018Revenue 2019: $1,183,934Expenses 2019: $1,191,720Net Income 2019: -$7,7862019Revenue 2020: $1,306,698Expenses 2020: $1,234,429Net Income 2020: $72,2692020Revenue 2021: $1,481,358Expenses 2021: $1,312,052Net Income 2021: $169,3062021Revenue 2022: $1,563,594Expenses 2022: $1,484,193Net Income 2022: $79,4012022Revenue 2023: $1,683,717Expenses 2023: $1,685,861Net Income 2023: -$2,1442023Revenue 2024: $1,736,218Expenses 2024: $1,649,922Net Income 2024: $86,2962024

Highlighted filing

2013

Revenue$907,863
Expenses$823,785
Net Income$84,078
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 4, 2014
Return Version
2013v3.1
Gross Receipts
$913,551
Mission and Program Overview

Mission

Services for people with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,583,656$1,506,203▼ $77,453
Cash and Non-Interest-Bearing Accounts$66,957$156,697▲ $89,740
Prepaid Expenses and Deferred Charges$16,511$11,726▼ $4,785
Investments in Publicly Traded Securities-$9,697-
Savings and Temporary Cash Investments$8,423--
Total Assets$1,675,547$1,684,323▲ $8,776
Liabilities
Unsecured Notes Loans Payable$1,432,111$1,355,272▼ $76,839
Other Liabilities$95,016$90,673▼ $4,343
Accounts Payable and Accrued Expenses$34,290$40,170▲ $5,880
Total Liabilities$1,561,417$1,486,115▼ $75,302
Net Assets / Fund Balance
Unrestricted Net Assets$114,130$198,208▲ $84,078
Total Net Assets Fund Balance$114,130$198,208▲ $84,078
Total Liabilities and Net Assets / Fund Balance$1,675,547$1,684,323▲ $8,776

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$996,940$860,815$1,857,755
Land$509,263-$509,263
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janell NessExecutive DiFT$56,962$56,962

Board Members and Trustees

NameTitle
Barb WittemanPresident
Paul LeierPresident
Cindy BuchananDirector
Kara JonesDirector
Teresa BrownDirector
Tom FiebigerDirector
Scott PetersSecretary/tr
Kyle LocketVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$32,138
Program Service Revenue
$0
Investment Income
$1,120
Other Revenue
$874,605
All Other Contributions
$31,138
Change in Net Assets
$84,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$907,863
Total Revenue per Audited Statements
$907,863
Total Revenue per Form 990
$907,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$473,793
Other Expenses$337,998
Total Fundraising Expense$35
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$344,621$60,815-$405,436
Depreciation Depletion$83,488--$83,488
Interest$70,528--$70,528
Occupancy$50,403$8,895-$59,298
Office Expenses$30,447$5,372-$35,819
Other Employee Benefits$28,029$4,946-$32,975
Payroll Taxes$25,786$4,550-$30,336
Insurance$25,481$4,497-$29,978
Fees for Services Other$16,744$2,954-$19,698
Benefits to Members$11,994--$11,994
Travel$8,450$1,491-$9,941
Fees for Services Accounting$7,959$1,405-$9,364
Advertising$5,583$986-$6,569
Pension Plan Contributions$4,289$757-$5,046
Fees for Services Legal$3,935$694-$4,629
Conferences and Meetings$2,409$425-$2,834
Other Expenses-$5,817$35$35
Total Functional Expenses$720,146$103,604$35$823,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$823,785
Total Expenses per Audited Statements$823,785
Total Expenses per Form 990$823,785
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Special Assessments Payable$90,673
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization reviews the form 990 before filing.

Form 990, Page 6, Part VI, Line 19

The organization states that the information is available upon request.

Filing and Contact Details

Filer

EIN
45-0280567
Phone
7012938191

Signing Officer

Name
Janell Ness
Title
Executive Director
Phone
7012938191
Signed
2014-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janell Ness
Formed
1956
Legal Domicile
Nd
Voting Board Members
9
Independent Board Members
9
Employees
44

Preparer

Preparer
Phil Condit CPA
Phone
7012376364
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The arc of cass county is a nonprofit corporation established for the purpose of providing service for people with developmental disabilities in cass county nd.

Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt037031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt029132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0168292
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0198
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0149
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0515
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02156
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0872008
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94690
IRS990ScheduleA/PublicSupportPY170Pct00.98640
IRS990ScheduleA/PublicSupportTotal170Amt0168292
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt032138
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt037922
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt037031
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032069
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt029132
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0168292
IRS990ScheduleA/TotalSupportAmt0177733
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt07285
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt07285
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/ExpensesSubtotalAmt0823785
IRS990ScheduleD/LandGrp/BookValueAmt0509263
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0509263
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0996940
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0860815
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01857755
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt090673
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPECIAL ASSESSMENTS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0907863
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01506203
IRS990ScheduleD/TotalExpensesPerForm990Amt0823785
IRS990ScheduleD/TotalLiabilityAmt090673
IRS990ScheduleD/TotalRevenuePerForm990Amt0907863
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0907863
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0823785
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ARC OF CASS COUNTY IS A NONPROFIT CORPORATION ESTABLISHED FOR THE PURPOSE OF PROVIDING SERVICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES IN CASS COUNTY ND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION STATES THAT THE INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01675547
IRS990/TotalAssetsEOYAmt01684323
IRS990/TotalAssetsGrp/BOYAmt01675547
IRS990/TotalAssetsGrp/EOYAmt01684323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt032138
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103604
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0720146
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823785
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01561417
IRS990/TotalLiabilitiesEOYAmt01486115
IRS990/TotalLiabilitiesGrp/BOYAmt01561417
IRS990/TotalLiabilitiesGrp/EOYAmt01486115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198208
IRS990/TotalOtherProgSrvcExpenseAmt093729
IRS990/TotalProgramServiceExpensesAmt0720146
IRS990/TotalReportableCompFromOrgAmt056962
IRS990/TotalRevenueGrp/ExclusionAmt09405
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0866320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0907863
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01675547
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01684323
IRS990/TravelGrp/ManagementAndGeneralAmt01491
IRS990/TravelGrp/ProgramServicesAmt08450
IRS990/TravelGrp/TotalAmt09941
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0114130
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0198208
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01432111
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01355272
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10215 N UNIVERSITY DRIVE
IRS990/USAddress/City0FARGO
IRS990/USAddress/State0ND
IRS990/USAddress/ZIPCode058102
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0TAXPAYER'S ACCOUNTANT LOST DATA BECAUSE OF SOFTWARE UPGRADE. THEREFORE, A TIMELY RETURN COULD NOT BE FILED. PLEASE ABATE ANY PENALTY FOR LATE FILING.
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANELL NESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07012938191
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10ARC OF CASS COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0ARCO
ReturnHeader/Filer/EIN0450280567
ReturnHeader/Filer/PhoneNum07012938191
ReturnHeader/Filer/USAddress/AddressLine10215 N UNIVERSITY DR
ReturnHeader/Filer/USAddress/City0FARGO
ReturnHeader/Filer/USAddress/State0ND
ReturnHeader/Filer/USAddress/ZIPCode058102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450414712
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PHIL CONDIT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102701 9TH AVE SO STE I
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FARGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode058103
ReturnHeader/PreparerPersonGrp/PhoneNum07012376364
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL CONDIT CPA
ReturnHeader/ReturnTs02014-11-04T15:22:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.87$0.76$1.74$1.65$0.09
2023Summary only. Only limited summary data is available for this year.$1.67$0.99$0.68$1.68$1.69$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.98$0.68$1.56$1.48$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$1.01$0.60$1.48$1.31$0.17
2020Summary only. Only limited summary data is available for this year.$1.62$1.11$0.50$1.31$1.23$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$1.19$0.43$1.18$1.19$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$1.19$0.43$1.09$1.09$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.19$0.43$0.98$0.94$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$1.25$0.40$1.06$0.96$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.65$1.35$0.30$0.96$1.02$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.77$1.42$0.36$1.08$0.92$0.16
2013Detailed filing. Detailed filing data is available for this year.$1.68$1.49$0.20$0.91$0.82$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$1.56$0.11$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$1.64$0.13$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$1.70$0.16$0.84
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits