Civic Intelligence

The Arc of Westmoreland

990 • Fiscal year 2014 • EIN 46-0483293

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 27, 2015

711 Bingham Street15203

(412) 995-5000

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.99x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.64x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

43rd percentile

0.9%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

89th percentile

$326,082

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

28th percentile

-2.2%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$6,173,063

Down $138,136 (-2.2%) from 2013

Net Assets

Flat

$35,731

Flat from 2013

Liabilities

Down

$6,137,332

Down $138,136 (-2.2%) from 2013

Revenue

Down

$9,525,693

Down $65,937 (-0.7%) from 2013

Expenses

Up

$9,440,788

Up $434,973 (+4.8%) from 2013

Net Income

Down

$84,905

Down $500,910 (-86%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,303,536Liabilities 2010: $4,816,558Net Assets 2010: $486,9782010Assets 2011: $6,430,823Liabilities 2011: $6,395,092Net Assets 2011: $35,7312011Assets 2012: $6,480,100Liabilities 2012: $6,444,369Net Assets 2012: $35,7312012Assets 2013: $6,311,199Liabilities 2013: $6,275,468Net Assets 2013: $35,7312013Assets 2014: $6,173,063Liabilities 2014: $6,137,332Net Assets 2014: $35,7312014Assets 2015: $6,424,965Liabilities 2015: $6,424,965Net Assets 2015: $02015Assets 2016: $6,040,958Liabilities 2016: $6,040,958Net Assets 2016: $02016Assets 2017: $6,078,460Liabilities 2017: $5,763,996Net Assets 2017: $314,4642017

Highlighted filing

2014

Assets$6,173,063
Liabilities$6,137,332
Net Assets$35,731

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,016,0122010Revenue 2011: $10,086,519Expenses 2011: $9,270,137Net Income 2011: $816,3822011Expenses 2012: $8,754,2842012Revenue 2013: $9,591,630Expenses 2013: $9,005,815Net Income 2013: $585,8152013Revenue 2014: $9,525,693Expenses 2014: $9,440,788Net Income 2014: $84,9052014Revenue 2015: $9,298,942Expenses 2015: $9,675,706Net Income 2015: -$376,7642015Revenue 2016: $9,432,077Expenses 2016: $9,797,436Net Income 2016: -$365,3592016Revenue 2017: $9,186,091Expenses 2017: $9,557,632Net Income 2017: -$371,5412017

Highlighted filing

2014

Revenue$9,525,693
Expenses$9,440,788
Net Income$84,905
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 27, 2015
Return Version
2013v4.0
Gross Receipts
$9,525,693
Mission and Program Overview

Mission

To provide programs and services for individuals with intellectual and/or developmental disabilities.

To provide services and programs for individuals with intellectual and/or developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,750,238$3,785,061▲ $34,823
Cash and Non-Interest-Bearing Accounts$1,228,901$1,121,132▼ $107,769
Accounts Receivable$1,124,776$1,061,993▼ $62,783
Savings and Temporary Cash Investments$93,690$106,177▲ $12,487
Prepaid Expenses and Deferred Charges$104,947$90,361▼ $14,586
Inventories for Sale or Use$8,647$8,339▼ $308
Total Assets$6,311,199$6,173,063▼ $138,136
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,208,135$3,960,822▼ $247,313
Other Liabilities$1,762,391$1,860,700▲ $98,309
Accounts Payable and Accrued Expenses$211,252$209,633▼ $1,619
Escrow Account Liability$93,690$106,177▲ $12,487
Total Liabilities$6,275,468$6,137,332▼ $138,136
Net Assets / Fund Balance
Unrestricted Net Assets$35,731$35,731→ $0
Total Net Assets Fund Balance$35,731$35,731→ $0
Total Liabilities and Net Assets / Fund Balance$6,311,199$6,173,063▼ $138,136

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,960,008$2,901,504$5,861,512
Equipment$730,490$489,175$1,219,665
Leasehold Improvements$94,563$949,260$1,043,823
Compensation and Service Providers

Employees

NameTitleOtherTotal
Debra LynchVP Hr/secretary (begin Jan 2014)$129,057$129,057
Cynthia Short CPATreasurer$126,346$126,346
Concetta ReilsonoSecretary (through Jan 2014)$99,411$99,411

Board Members and Trustees

NameTitle
Edward W PriceChair
Gary TetiChair Elect
Gary L SellersPast Chair
Marsha BlancoPresident and CEO, Achieva
Jerry Moschetti JrVice Chair
David TilstoneTrustee
Gregory C Moore EsqTrustee
James M Duffy EsqTrustee
Ronald TonciniTrustee
Gary HornerEx VP and CFO
Reid WolfeSr VP and Pres Achieva Sup
Revenue and Support

Revenue Composition

Contributions and Grants
$8,204,278
Program Service Revenue
$1,259,427
Investment Income
$0
Other Revenue
$61,988
Change in Net Assets
$84,905

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,525,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,525,693
Total Revenue per Form 990
$9,525,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,101,452
Other Expenses$3,339,336
Total Fundraising Expense$4,928
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,853,737--$4,853,737
Other Employee Benefits$759,797--$759,797
All Other Expenses$648,276--$648,276
Payroll Taxes$395,374--$395,374
Other Expenses$226,577$836,126-$226,577
Occupancy$218,130--$218,130
Depreciation Depletion$147,392--$147,392
Office Expenses$125,831-$4,928$130,759
Interest$120,785--$120,785
Pension Plan Contributions$92,544--$92,544
Insurance$47,263--$47,263
Travel$29,663--$29,663
Information Technology$92--$92
Total Functional Expenses$8,599,734$836,126$4,928$9,440,788

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,440,788
Total Expenses per Audited Statements$9,440,788
Total Expenses per Form 990$9,440,788
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,696,931
Capital Lease Obligations$163,769
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The form 990 is first reviewed by senior staff and then with the external audit firm. The form 990 is then made available to the board. The corporate audit is presented to the board for approval.

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

Conflict of interest policy requires that all conflicts and possible conflicts be disclosed. The development department is responsible for collecting and maintaining conflict of interest forms.

Form 990, Part VI, Section B, Line 15

Compensation for top management and key employees is done through a defined process. Those with employment agreements are reviewed and approved through the executive and compensation committee of achieva and invited individuals with expertise in compensation matters. Information from four salary surveys and benchmarking similar positions in similar organizations are used to determine compensation. The executive and compensation committee reviews and then approves the amount, length and parameters of all employment agreements and reports any actions to the achieva board of trustees.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
46-0483293
Phone
4129955000

Signing Officer

Name
Cynthia Short
Title
Treasurer
Phone
4129955000
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marsha Blanco
Formed
1954
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
403
Volunteers
8

Preparer

Preparer
David P Duessel
Phone
4124715500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of net assets -374,882. Reduction in term loans and mortgages 235,314. Reduction in capital leases 54,663.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

The arc of westmoreland acts as a representative payee for individuals with disabilities. The liability represents those assets held by the arc of westmoreland.

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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/OfficeExpensesGrp/TotalAmt0130759
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-84905
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0759797
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0759797
IRS990/OtherExpensesGrp/Desc0ADMIN ALLOCATION
IRS990/OtherExpensesGrp/Desc1CONTRACTED SERVICES
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0836126
IRS990/OtherExpensesGrp/ProgramServicesAmt0690692
IRS990/OtherExpensesGrp/ProgramServicesAmt1243581
IRS990/OtherExpensesGrp/ProgramServicesAmt2226577
IRS990/OtherExpensesGrp/TotalAmt0836126
IRS990/OtherExpensesGrp/TotalAmt1690692
IRS990/OtherExpensesGrp/TotalAmt2243581
IRS990/OtherExpensesGrp/TotalAmt3226577
IRS990/OtherLiabilitiesGrp/BOYAmt01762391
IRS990/OtherLiabilitiesGrp/EOYAmt01860700
IRS990/OtherRevenueTotalAmt061988
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt04853737
IRS990/OtherSalariesAndWagesGrp/TotalAmt04853737
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0395374
IRS990/PayrollTaxesGrp/TotalAmt0395374
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt092544
IRS990/PensionPlanContributionsGrp/TotalAmt092544
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0104947
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt090361
IRS990/PrincipalOfficerNm0MARSHA BLANCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTS W/ GOVT AGEN
IRS990/ProgramServiceRevenueGrp/Desc1ROOM AND BOARD
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0682560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1335810
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2241057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0682560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1335810
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2241057
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08156940
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt039827
IRS990/PYOtherExpensesAmt03128011
IRS990/PYOtherRevenueAmt050933
IRS990/PYProgramServiceRevenueAmt01343930
IRS990/PYRevenuesLessExpensesAmt0585815
IRS990/PYSalariesCompEmpBnftPaidAmt05877804
IRS990/PYTotalExpensesAmt09005815
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09591630
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt084905
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0105458
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01259427
IRS990/SavingsAndTempCashInvstGrp/BOYAmt093690
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08204278
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt08156940
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07757235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt09125235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt08653151
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt041896839
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01450
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04888
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06338
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05355880
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt061988
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt050933
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt053254
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt084465
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt040821
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0291461
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99290
IRS990ScheduleA/PublicSupportPY170Pct00.99330
IRS990ScheduleA/PublicSupportTotal170Amt041896839
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08204278
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08156940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07757235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt09125235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt08653151
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt041896839
IRS990ScheduleA/TotalSupportAmt042194638
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/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02960008
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02901504
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05861512
IRS990ScheduleD/EquipmentGrp/BookValueAmt0730490
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0489175
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01219665
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt09440788
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094563
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0949260
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01043823
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01696931
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1163769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE OBLIGATIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt09525693
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ARC OF WESTMORELAND ACTS AS A REPRESENTATIVE PAYEE FOR INDIVIDUALS WITH DISABILITIES. THE LIABILITY REPRESENTS THOSE ASSETS HELD BY THE ARC OF WESTMORELAND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03785061
IRS990ScheduleD/TotalExpensesPerForm990Amt09440788
IRS990ScheduleD/TotalLiabilityAmt01860700
IRS990ScheduleD/TotalRevenuePerForm990Amt09525693
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09525693
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09440788
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20

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