Civic Intelligence

Arc Properties Inc

990 • Fiscal year 2018 • EIN 52-1509032

Jul 01, 2017 to Jun 30, 2018 • Filed on May 03, 2019

620A Research CourtFrederick, MD 21703

(301) 663-0909

Siviq Scores

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

Liabilities / Assets

90th percentile

0.76x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

9.59x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • $1M-$5M nonprofits • Source year 2018

Net Margin

93rd percentile

62%

Higher net margin than 93% of similar nonprofits.

2018 filings • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

60th percentile

3.4%

Faster asset growth than 60% of similar nonprofits.

2018 filings • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,913,031

Up $159,869 (+3.4%) from 2017

Net Assets

Up

$1,181,320

Up $242,100 (+26%) from 2017

Liabilities

Down

$3,731,711

Down $82,231 (-2.2%) from 2017

Revenue

Up

$389,047

Up $32,392 (+9.1%) from 2017

Expenses

Down

$146,947

Down $24,835 (-14%) from 2017

Net Income

Up

$242,100

Up $57,227 (+31%) from 2017

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 2014: $3,169,272Liabilities 2014: $2,690,652Net Assets 2014: $478,6202014Assets 2015: $3,021,490Liabilities 2015: $2,481,344Net Assets 2015: $540,1462015Assets 2016: $2,847,907Liabilities 2016: $2,093,560Net Assets 2016: $754,3472016Assets 2017: $4,753,162Liabilities 2017: $3,813,942Net Assets 2017: $939,2202017Assets 2018: $4,913,031Liabilities 2018: $3,731,711Net Assets 2018: $1,181,3202018Assets 2019: $5,099,467Liabilities 2019: $3,654,525Net Assets 2019: $1,444,9422019Assets 2020: $5,339,731Liabilities 2020: $3,654,525Net Assets 2020: $1,685,2062020Assets 2021: $5,568,907Liabilities 2021: $3,654,525Net Assets 2021: $1,914,3822021Assets 2022: $5,773,013Liabilities 2022: $3,654,525Net Assets 2022: $2,118,4882022Assets 2023: $5,975,896Liabilities 2023: $3,654,525Net Assets 2023: $2,321,3712023Assets 2024: $6,168,391Liabilities 2024: $3,654,525Net Assets 2024: $2,513,8662024Assets 2025: $6,350,197Liabilities 2025: $3,664,250Net Assets 2025: $2,685,9472025

Highlighted filing

2018

Assets$4,913,031
Liabilities$3,731,711
Net Assets$1,181,320

Operations Trend

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

$600K$400K$200K$0Revenue 2014: $126,651Expenses 2014: $94,711Net Income 2014: $31,9402014Revenue 2015: $141,457Expenses 2015: $79,931Net Income 2015: $61,5262015Revenue 2016: $357,294Expenses 2016: $143,093Net Income 2016: $214,2012016Revenue 2017: $356,655Expenses 2017: $171,782Net Income 2017: $184,8732017Revenue 2018: $389,047Expenses 2018: $146,947Net Income 2018: $242,1002018Revenue 2019: $394,708Expenses 2019: $131,086Net Income 2019: $263,6222019Revenue 2020: $400,051Expenses 2020: $159,787Net Income 2020: $240,2642020Revenue 2021: $396,474Expenses 2021: $167,298Net Income 2021: $229,1762021Revenue 2022: $394,099Expenses 2022: $189,993Net Income 2022: $204,1062022Revenue 2023: $392,553Expenses 2023: $189,670Net Income 2023: $202,8832023Revenue 2024: $387,729Expenses 2024: $195,234Net Income 2024: $192,4952024Revenue 2025: $398,774Expenses 2025: $226,693Net Income 2025: $172,0812025

Highlighted filing

2018

Revenue$389,047
Expenses$146,947
Net Income$242,100
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 3, 2019
Return Version
2017v2.3
Gross Receipts
$389,047
Mission and Program Overview

Mission

Arc properties holds title to and leases real property to its parent organization, the arc of frederick county, inc., a 501(c)(3) non-profit organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,626,145$4,533,864▼ $92,281
Cash and Non-Interest-Bearing Accounts$120,617$375,236▲ $254,619
Intangible Assets$6,400$3,931▼ $2,469
Total Assets$4,753,162$4,913,031▲ $159,869
Liabilities
Other Liabilities$3,654,525$3,654,525→ $0
Mortgage Notes Payable Secured by Investment Property$159,417$77,186▼ $82,231
Total Liabilities$3,813,942$3,731,711▼ $82,231
Net Assets / Fund Balance
Unrestricted Net Assets$939,220$1,181,320▲ $242,100
Total Net Assets Fund Balance$939,220$1,181,320▲ $242,100
Total Liabilities and Net Assets / Fund Balance$4,753,162$4,913,031▲ $159,869

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,183,637$262,393-
Land$1,347,405--
Equipment$2,822$2,847-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy KopciakPast President
Wendy AndrewsPresident
Kathy LakyVice President
Joanna PiersonMember at Large
Emily BizzarriSecretary
Michael ShankTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$939
Other Revenue
$388,108
Change in Net Assets
$242,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,047
Revenue Not Reported on Financial Statements
$381,000
Revenue Not Reported on Form 990
$7,823,480
Other Revenue Adjustments
$381,000
Total Revenue per Audited Statements
$7,831,527
Total Revenue per Form 990
$389,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,947
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$96,360
Occupancy---$44,557
Interest---$4,648
Fees for Services Accounting---$1,382
Total Functional Expenses$0$0$0$146,947

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,871,899
Expenses Not Reported on Form 990$6,724,952
Expenses per Audited Statements$146,947
Total Expenses per Form 990$146,947
Expenses Not Reported on Financial Statements$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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Arc of Frederick County, Inc$3,615,525
Security Deposits$39,000
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
No
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 11B

A copy of the form 990 is reviewed by the form 990 review committee and is then distributed to the board of directors for review with any significant items of note being communicated.

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

The organization requires board members to sign conflict of interest disclosures annually and any potential conflicts are discussed and resolved at board meetings as they arise.

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

An annual evaluation is conducted by the board including a comparison to national and local compensation averages and 990 forms for similar organizations based on years of experience. The board of directors is asked their input into the evaluation.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Arc Properties Inc
EIN
52-1509032
Phone
3016630909
Address
620A RESEARCH COURT, FREDERICK, MD 21703

Signing Officer

Name
Joanna Pierson
Title
Executive Director
Phone
3016630909
Signed
2019-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanna Pierson
Formed
1986
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Mullen Sondberg Wimbish & Stone Pa
Address
2553 HOUSLEY ROAD, ANNAPOLIS, MD 21401
Preparer
John G Wiland CPA
Phone
4102244920
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C;

The organization's financial statements are audited each year by an independent public accountant under the direction of the board of directors.

Financial Statement Notes

PART X, LINE 2:

The organization follows the guidance of asc 740-10, "accounting for uncertainty in income taxes" which clarifies the accounting for the recognition and measurement of the benefits of individual tax positions in the financial statement, including those of non-profit organizations. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the organization's financial statements. The organization analyzes tax positions taken, including those related to the requirements set forth in irc sec. 501(c) to qualify as a tax exempt organization, activities performed by volunteers and board members, the reporting of unrelated business income, and its status as a tax-exempt organization under maryland state statute. The orgnaization does not know of any tax benefits arising from uncertain tax positions and there was no effect on the organization's financial position or changes in net assets as a result of analyzing its tax positions. Years ending on or after june 30, 2015 remain subject to examination by federal and state authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Revenue of consolidated entity

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental revenue eliminated on consolidated audited financial statements

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses of consolidated entity

Page IV Line 11E Explanation

Other liabilities consist of amounts due to the organizations parent organization, the arc of frederick county, inc.

Raw XML Appendix393 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum03016630909
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0620A RESEARCH COURT
IRS990/BooksInCareOfDetail/USAddress/CityNm0FREDERICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021703
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0120617
IRS990/CashNonInterestBearingGrp/EOYAmt0375236
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0939
IRS990/CYOtherExpensesAmt0146947
IRS990/CYOtherRevenueAmt0388108
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0242100
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0146947
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0389047
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt096360
IRS990/Desc0ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0146947
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01382
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt544683
IRS990/Form990PartVIISectionAGrp/PersonNm0WENDY ANDREWS
IRS990/Form990PartVIISectionAGrp/PersonNm1EMILY BIZZARRI
IRS990/Form990PartVIISectionAGrp/PersonNm2KATHY LAKY
IRS990/Form990PartVIISectionAGrp/PersonNm3CINDY KOPCIAK
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL SHANK
IRS990/Form990PartVIISectionAGrp/PersonNm5JOANNA PIERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5188313
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER AT LARGE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0389047
IRS990/GrossRentsGrp/RealAmt0388108
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt06400
IRS990/IntangibleAssetsGrp/EOYAmt03931
IRS990/InterestGrp/TotalAmt04648
IRS990/InvestmentIncomeGrp/ExclusionAmt0939
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0939
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0265240
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04626145
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04533864
IRS990/LandBldgEquipCostOrOtherBssAmt04799104
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ARC PROPERTIES HOLDS TITLE TO AND LEASES REAL PROPERTY TO ITS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC., A 501(C)(3) NON-PROFIT ORGANIZATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0159417
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt077186
IRS990/NetAssetsOrFundBalancesBOYAmt0939220
IRS990/NetAssetsOrFundBalancesEOYAmt01181320
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0388108
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0388108
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt044557
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt03654525
IRS990/OtherLiabilitiesGrp/EOYAmt03654525
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOANNA PIERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0128
IRS990/PYOtherExpensesAmt0171782
IRS990/PYOtherRevenueAmt0356527
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0184873
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0171782
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0356655
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0242100
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0388108
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03183637
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0262393
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03446030
IRS990ScheduleD/EquipmentGrp/BookValueAmt02822
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02847
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05669
IRS990ScheduleD/ExpensesNotReportedAmt06724952
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0146947
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01347405
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01347405
IRS990ScheduleD/OtherExpensesIncludedAmt06724952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03615525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt139000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO ARC OF FREDERICK COUNTY, INC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherRevenueAmt07823480
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0381000
IRS990ScheduleD/RevenueNotReportedAmt07823480
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0381000
IRS990ScheduleD/RevenueSubtotalAmt08047
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENT, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGNAIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. YEARS ENDING ON OR AFTER JUNE 30, 2015 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE OF CONSOLIDATED ENTITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL REVENUE ELIMINATED ON CONSOLIDATED AUDITED FINANCIAL STATEMENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSES OF CONSOLIDATED ENTITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4OTHER LIABILITIES CONSIST OF AMOUNTS DUE TO THE ORGANIZATIONS PARENT ORGANIZATION, THE ARC OF FREDERICK COUNTY, INC.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PAGE IV LINE 11E EXPLANATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04533864
IRS990ScheduleD/TotalExpensesPerForm990Amt0146947
IRS990ScheduleD/TotalLiabilityAmt03654525
IRS990ScheduleD/TotalRevenuePerForm990Amt0389047
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07831527
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06871899
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0188313
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt017515
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt027168
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOANNA PIERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MEMBER AT LARGE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0232996
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS REVIEWED BY THE FORM 990 REVIEW COMMITTEE AND IS THEN DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW WITH ANY SIGNIFICANT ITEMS OF NOTE BEING COMMUNICATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN CONFLICT OF INTEREST DISCLOSURES ANNUALLY AND ANY POTENTIAL CONFLICTS ARE DISCUSSED AND RESOLVED AT BOARD MEETINGS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL EVALUATION IS CONDUCTED BY THE BOARD INCLUDING A COMPARISON TO NATIONAL AND LOCAL COMPENSATION AVERAGES AND 990 FORMS FOR SIMILAR ORGANIZATIONS BASED ON YEARS OF EXPERIENCE. THE BOARD OF DIRECTORS IS ASKED THEIR INPUT INTO THE EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED EACH YEAR BY AN INDEPENDENT PUBLIC ACCOUNTANT UNDER THE DIRECTION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C;
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE ARC OF FREDERICK COUNTY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0526055211
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADVOCACY AGENCY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0620A RESEARCH COURT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FREDERICK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021703
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0381000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE ARC OF FREDERICK COUNTY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04753162
IRS990/TotalAssetsEOYAmt04913031
IRS990/TotalAssetsGrp/BOYAmt04753162
IRS990/TotalAssetsGrp/EOYAmt04913031
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0146947
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03813942
IRS990/TotalLiabilitiesEOYAmt03731711
IRS990/TotalLiabilitiesGrp/BOYAmt03813942
IRS990/TotalLiabilitiesGrp/EOYAmt03731711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0939220
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01181320
IRS990/TotalOtherCompensationAmt044683
IRS990/TotalProgramServiceExpensesAmt0146947
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0939
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0388108
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0389047
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04753162
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04913031
IRS990/TotReportableCompRltdOrgAmt0188313
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0939220
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01181320
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0620A RESEARCH COURT
IRS990/USAddress/CityNm0FREDERICK
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021703
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNA PIERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03016630909
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARC PROPERTIES INC
ReturnHeader/Filer/BusinessNameControlTxt0ARCP
ReturnHeader/Filer/EIN0521509032
ReturnHeader/Filer/PhoneNum03016630909
ReturnHeader/Filer/USAddress/AddressLine1Txt0620A RESEARCH COURT
ReturnHeader/Filer/USAddress/CityNm0FREDERICK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021703
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F1A2F4367682224B4A96FF68DDBC048B6C4EE1E4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-05-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm015:19:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521197902
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MULLEN SONDBERG WIMBISH & STONE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02553 HOUSLEY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021401
ReturnHeader/PreparerPersonGrp/PhoneNum04102244920
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN G WILAND CPA
ReturnHeader/ReturnTs02019-05-03T15:19:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings