Civic Intelligence

Association for Retarded Citizens Arc of Franklin County

990 • Fiscal year 2020 • EIN 58-1889101

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 10, 2021

Organization ProfileSCOPE310.COM
PO Box 1456Red Bay, AL 35582

(256) 356-8855

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.07x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

68th percentile

0.03x

Higher debt load relative to revenue than 68% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

12th percentile

-56%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

35th percentile

-3.8%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

27th percentile

-42%

Faster revenue growth than 27% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$72,524

Down $2,897 (-3.8%) from 2019

Net Assets

Down

$67,524

Down $2,897 (-4.1%) from 2019

Liabilities

Flat

$5,000

Flat from 2019

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin12th percentile

Revenue

Down

$176,083

Down $128,166 (-42%) from 2019

Expenses

Down

$275,184

Down $32,182 (-10%) from 2019

Net Income

Down

-$99,101

Down $95,984 (-3079%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$300K$200K$100K$0Assets 2010: $113,849Liabilities 2010: $5,000Net Assets 2010: $108,8492010Assets 2011: $174,063Liabilities 2011: $5,000Net Assets 2011: $169,0632011Assets 2012: $250,015Liabilities 2012: $5,000Net Assets 2012: $245,0152012Assets 2013: $249,795Liabilities 2013: $5,000Net Assets 2013: $244,7952013Assets 2014: $249,702Liabilities 2014: $5,000Net Assets 2014: $244,7022014Assets 2015: $287,708Liabilities 2015: $5,000Net Assets 2015: $282,7082015Assets 2016: $79,008Liabilities 2016: $5,000Net Assets 2016: $74,0082016Assets 2017: $79,158Liabilities 2017: $5,000Net Assets 2017: $74,1582017Assets 2018: $77,548Liabilities 2018: $5,000Net Assets 2018: $72,5482018Assets 2019: $75,421Liabilities 2019: $5,000Net Assets 2019: $70,4212019Assets 2020: $72,524Liabilities 2020: $5,000Net Assets 2020: $67,5242020Assets 2021: $71,491Liabilities 2021: $0Net Assets 2021: $71,4912021Assets 2022: $68,917Liabilities 2022: $0Net Assets 2022: $68,9172022Assets 2023: $74,285Liabilities 2023: $0Net Assets 2023: $74,2852023Assets 2024: $81,164Liabilities 2024: $0Net Assets 2024: $81,1642024

Highlighted filing

2020

Assets$72,524
Liabilities$5,000
Net Assets$67,524
Open 2020 Filing

Operations Trend

Revenue Growth27th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $355,095Expenses 2010: $288,283Net Income 2010: $66,8122010Expenses 2011: $293,8482011Expenses 2012: $396,7562012Expenses 2013: $417,1372013Revenue 2014: $391,103Expenses 2014: $391,196Net Income 2014: -$932014Revenue 2015: $393,791Expenses 2015: $355,785Net Income 2015: $38,0062015Revenue 2016: $343,530Expenses 2016: $309,903Net Income 2016: $33,6272016Revenue 2017: $347,061Expenses 2017: $304,684Net Income 2017: $42,3772017Revenue 2018: $279,530Expenses 2018: $312,509Net Income 2018: -$32,9792018Revenue 2019: $304,249Expenses 2019: $307,366Net Income 2019: -$3,1172019Revenue 2020: $176,083Expenses 2020: $275,184Net Income 2020: -$99,1012020Revenue 2021: $95,674Expenses 2021: $214,794Net Income 2021: -$119,1202021Revenue 2022: $286,770Expenses 2022: $353,933Net Income 2022: -$67,1632022Revenue 2023: $5,368Expenses 2023: $0Net Income 2023: $5,3682023Revenue 2024: $6,880Expenses 2024: $0Net Income 2024: $6,8802024

Highlighted filing

2020

Revenue$176,083
Expenses$275,184
Net Income-$99,101
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 10, 2021
Return Version
2019v5.0
Gross Receipts
$176,083
Mission and Program Overview

Mission

The association operates an adult training center that provides day habilitation services to individuals with intellectual and developmental disabilities in franklin county, alabama.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$36,905$37,150▲ $245
Land, Buildings, and Equipment, Net$29,713$29,280▼ $433
Cash and Non-Interest-Bearing Accounts$8,363$5,654▼ $2,709
Total Assets$75,421$72,524▼ $2,897
Other Assets Total$440$440→ $0
Liabilities
Other Liabilities$5,000$5,000→ $0
Total Liabilities$5,000$5,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$70,421$67,524▼ $2,897
Total Net Assets Fund Balance$70,421$67,524▼ $2,897
Total Liabilities and Net Assets / Fund Balance$75,421$72,524▼ $2,897

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,280$59,236$60,516
Land$28,000-$28,000
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Ralph WinchesterPresident
Larry SmithDirector
Peggy VickDirector
Shara AllisonDirector
Shelia SmithDirector
Stacy DayDirector
Cheryl WinchesterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$16,600
Program Service Revenue
$159,239
Investment Income
$244
Other Revenue
$0
All Other Contributions
$300
Change in Net Assets
$-99,101

Audited Revenue Reconciliation

Revenue per Audited Statements
$176,083
Total Revenue per Audited Statements
$176,083
Total Revenue per Form 990
$176,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$175,815
Other Expenses$99,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,576--$118,576
Current Officers, Directors, Trustees, and Key Employees$23,587$2,621-$26,208
Other Employee Benefits$16,414$1,823-$18,237
Occupancy$13,523$1,502-$15,025
Payroll Taxes$9,949$1,105-$11,054
Travel$6,943$772-$7,715
Insurance$2,406$267-$2,673
Other Expenses$2,350$261-$2,611
All Other Expenses$1,984$67-$2,051
Office Expenses$1,810$236-$2,046
Pension Plan Contributions$1,566$174-$1,740
Fees for Services Accounting-$1,269-$1,269
Depreciation Depletion$434--$434
Information Technology$33$296-$329
Total Functional Expenses$258,692$16,492$0$275,184

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$275,184
Total Expenses per Audited Statements$275,184
Total Expenses per Form 990$275,184
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 State Association$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Ralph winchester cheryl winchester president secretary spouses larry smith shelia smith director director spouse”

Form 990, Page 6, Part VI, Line 3

“Arc of franklin county hires its executive director who manages the day to day operations of the center. Arc has an agreement with shoals committee on programs and employment for mental retardation inc (another not for profit organization - scope 310 authority 63-1048330)for assistance with financial, employment, payroll and support services.”

Form 990, Page 6, Part VI, Line 7A

“Members are volunteers and are elected by the present board members.”

Form 990, Page 6, Part VI, Line 7B

“Executive director is allowed to operate the day to day operations and the board of directors support and assist. Major decisions are approved by the board of directors as to financial activities and the overall operations.”

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

“Board members are notified that 990 has been completed and executive director provides copy to board for their review.”

Form 990, Page 6, Part VI, Line 12C

“The conflicts policy is in the board manual of policies and procedures and the employees policies and procedures as provided by the scope 31o authority. Arc has an agreement with scope 310 authority for the provision of financial, employment, payroll and support activities. The executive director of scope 310 authority and the executive director of arc of franklin county have overall responsibility for the enforcement of the conflicts policy.”

Form 990, Page 6, Part VI, Line 15A

“Subject to approval of the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“Subject to approval of the board of directors and the executive director.”

Form 990, Page 6, Part VI, Line 19

“Available upon request to the executive director.”

Filing and Contact Details

Filer

Filer Name
Association for Retarded Citizens
EIN
58-1889101
Phone
2563568855
Address
PO BOX 1456, RED BAY, AL 35582

Signing Officer

Name
Arvy Dupuy
Title
Executive Director
Phone
2567680901
Signed
2021-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arvy Dupuy
Formed
1990
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
5

Preparer

Firm
Joe M Tucker CPA Pc
Address
PO BOX 866, RUSSELLVILLE, AL 35653
Preparer
Joe M Tucker CPA
Phone
2563322004
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers assist on activities and trips outside the center and on an as needed basis at the center. Providing help with the care and safety of the clients.”

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

“Provide adult training center for individuals with intellectual and developmental disabilities in franklin county, alabama.”

Form 990, Part XI, Line 9

“Scope 310 activity (net) 96,204”

Raw XML AppendixShowing 400 of 410 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ASSOCIATION OPERATES AN ADULT TRAINING CENTER THAT PROVIDES DAY HABILITATION SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA.
IRS990/AllOtherContributionsAmt0300
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt067
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01984
IRS990/AllOtherExpensesGrp/TotalAmt02051
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ARVY DUPUY
IRS990/BooksInCareOfDetail/PhoneNum02563568855
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04129 HELTON DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLORENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd035633
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt08363
IRS990/CashNonInterestBearingGrp/EOYAmt05654
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02621
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt023587
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt026208
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt016600
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0244
IRS990/CYOtherExpensesAmt099369
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0159239
IRS990/CYRevenuesLessExpensesAmt0-99101
IRS990/CYSalariesCompEmpBnftPaidAmt0175815
IRS990/CYTotalExpensesAmt0275184
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0176083
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0434
IRS990/DepreciationDepletionGrp/TotalAmt0434
IRS990/Desc0PROVIDE ADULT TRAINING CENTER FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0258692
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01269
IRS990/FeesForServicesAccountingGrp/TotalAmt01269
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0SHARA ALLISON
IRS990/Form990PartVIISectionAGrp/PersonNm1STACY DAY
IRS990/Form990PartVIISectionAGrp/PersonNm2LARRY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm3SHELIA SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm4PEGGY VICK
IRS990/Form990PartVIISectionAGrp/PersonNm5CHERYL WINCHESTER
IRS990/Form990PartVIISectionAGrp/PersonNm6RALPH WINCHESTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01990
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt016300
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0176083
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0296
IRS990/InformationTechnologyGrp/ProgramServicesAmt033
IRS990/InformationTechnologyGrp/TotalAmt0329
IRS990/InsuranceGrp/ManagementAndGeneralAmt0267
IRS990/InsuranceGrp/ProgramServicesAmt02406
IRS990/InsuranceGrp/TotalAmt02673
IRS990/InvestmentIncomeGrp/ExclusionAmt0244
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0244
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt059236
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029713
IRS990/LandBldgEquipBasisNetGrp/EOYAmt029280
IRS990/LandBldgEquipCostOrOtherBssAmt088516
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ASSOCIATION OPERATES AN ADULT TRAINING CENTER THAT PROVIDES DAY HABILITATION SERVICES TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt070421
IRS990/NetAssetsOrFundBalancesEOYAmt067524
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt070421
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt067524
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01502
IRS990/OccupancyGrp/ProgramServicesAmt013523
IRS990/OccupancyGrp/TotalAmt015025
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0236
IRS990/OfficeExpensesGrp/ProgramServicesAmt01810
IRS990/OfficeExpensesGrp/TotalAmt02046
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0440
IRS990/OtherAssetsTotalGrp/EOYAmt0440
IRS990/OtherChangesInNetAssetsAmt096204
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01823
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016414
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018237
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE ALLOCATION
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINT
IRS990/OtherExpensesGrp/Desc2PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11251
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2261
IRS990/OtherExpensesGrp/ProgramServicesAmt043627
IRS990/OtherExpensesGrp/ProgramServicesAmt111261
IRS990/OtherExpensesGrp/ProgramServicesAmt24229
IRS990/OtherExpensesGrp/ProgramServicesAmt32350
IRS990/OtherExpensesGrp/TotalAmt048475
IRS990/OtherExpensesGrp/TotalAmt112512
IRS990/OtherExpensesGrp/TotalAmt24229
IRS990/OtherExpensesGrp/TotalAmt32611
IRS990/OtherLiabilitiesGrp/BOYAmt05000
IRS990/OtherLiabilitiesGrp/EOYAmt05000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0118576
IRS990/OtherSalariesAndWagesGrp/TotalAmt0118576
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01105
IRS990/PayrollTaxesGrp/ProgramServicesAmt09949
IRS990/PayrollTaxesGrp/TotalAmt011054
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0174
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01566
IRS990/PensionPlanContributionsGrp/TotalAmt01740
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ARVY DUPUY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SCOPE 310 MHMR MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc1AL DEPT OF ED TRUST FUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0128763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130476
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130476
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE ADULT TRAINING CENTER FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017565
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0187
IRS990/PYOtherExpensesAmt0176476
IRS990/PYProgramServiceRevenueAmt0286497
IRS990/PYRevenuesLessExpensesAmt0-3117
IRS990/PYSalariesCompEmpBnftPaidAmt0130890
IRS990/PYTotalExpensesAmt0307366
IRS990/PYTotalRevenueAmt0304249
IRS990/ReconcilationRevenueExpnssAmt0-99101
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0159239
IRS990/SavingsAndTempCashInvstGrp/BOYAmt036905
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt016600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt016725
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt019535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt017385
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt087810
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0244
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0187
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0766
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0159239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0286497
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0262673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0327395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0326073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01361877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0131
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0766
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99960
IRS990ScheduleA/PublicSupportTotal509Amt01449687
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0175839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0304062
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0279398
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0346930
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0343458
IRS990ScheduleA/Total509Grp/TotalAmt01449687
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0176083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0304249
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0279530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0347061
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0343530
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01450453
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0275184
IRS990ScheduleD/LandGrp/BookValueAmt028000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01280
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059236
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060516
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE STATE ASSOCIATION
IRS990ScheduleD/RevenueSubtotalAmt0176083
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029280
IRS990ScheduleD/TotalExpensesPerForm990Amt0275184
IRS990ScheduleD/TotalLiabilityAmt05000
IRS990ScheduleD/TotalRevenuePerForm990Amt0176083
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0176083
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0275184
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST ON ACTIVITIES AND TRIPS OUTSIDE THE CENTER AND ON AN AS NEEDED BASIS AT THE CENTER. PROVIDING HELP WITH THE CARE AND SAFETY OF THE CLIENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE ADULT TRAINING CENTER FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN FRANKLIN COUNTY, ALABAMA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RALPH WINCHESTER CHERYL WINCHESTER PRESIDENT SECRETARY SPOUSES LARRY SMITH SHELIA SMITH DIRECTOR DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARC OF FRANKLIN COUNTY HIRES ITS EXECUTIVE DIRECTOR WHO MANAGES THE DAY TO DAY OPERATIONS OF THE CENTER. ARC HAS AN AGREEMENT WITH SHOALS COMMITTEE ON PROGRAMS AND EMPLOYMENT FOR MENTAL RETARDATION INC (ANOTHER NOT FOR PROFIT ORGANIZATION - SCOPE 310 AUTHORITY 63-1048330)FOR ASSISTANCE WITH FINANCIAL, EMPLOYMENT, PAYROLL AND SUPPORT SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS ARE VOLUNTEERS AND ARE ELECTED BY THE PRESENT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE DIRECTOR IS ALLOWED TO OPERATE THE DAY TO DAY OPERATIONS AND THE BOARD OF DIRECTORS SUPPORT AND ASSIST. MAJOR DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS AS TO FINANCIAL ACTIVITIES AND THE OVERALL OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS ARE NOTIFIED THAT 990 HAS BEEN COMPLETED AND EXECUTIVE DIRECTOR PROVIDES COPY TO BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CONFLICTS POLICY IS IN THE BOARD MANUAL OF POLICIES AND PROCEDURES AND THE EMPLOYEES POLICIES AND PROCEDURES AS PROVIDED BY THE SCOPE 31O AUTHORITY. ARC HAS AN AGREEMENT WITH SCOPE 310 AUTHORITY FOR THE PROVISION OF FINANCIAL, EMPLOYMENT, PAYROLL AND SUPPORT ACTIVITIES. THE EXECUTIVE DIRECTOR OF SCOPE 310 AUTHORITY AND THE EXECUTIVE DIRECTOR OF ARC OF FRANKLIN COUNTY HAVE OVERALL RESPONSIBILITY FOR THE ENFORCEMENT OF THE CONFLICTS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUBJECT TO APPROVAL OF THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AVAILABLE UPON REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SCOPE 310 ACTIVITY (NET) 96,204
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt075421
IRS990/TotalAssetsEOYAmt072524
IRS990/TotalAssetsGrp/BOYAmt075421
IRS990/TotalAssetsGrp/EOYAmt072524
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016600
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016492
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0258692
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05000
IRS990/TotalLiabilitiesEOYAmt05000
IRS990/TotalLiabilitiesGrp/BOYAmt05000
IRS990/TotalLiabilitiesGrp/EOYAmt05000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt070421
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt067524
IRS990/TotalProgramServiceExpensesAmt0258692
IRS990/TotalProgramServiceRevenueAmt0159239
IRS990/TotalRevenueGrp/ExclusionAmt0244
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159239
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0176083
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt075421
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt072524
IRS990/TravelGrp/ManagementAndGeneralAmt0772
IRS990/TravelGrp/ProgramServicesAmt06943
IRS990/TravelGrp/TotalAmt07715
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04129 HELTON DRIVE
IRS990/USAddress/CityNm0FLORENCE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035633
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0SCOPE310.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARVY DUPUY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02567680901
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION FOR RETARDED CITIZENS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ARC OF FRANKLIN COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0581889101
ReturnHeader/Filer/PhoneNum02563568855
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1456
ReturnHeader/Filer/USAddress/CityNm0RED BAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035582
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631014464
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOE M TUCKER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 866
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RUSSELLVILLE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$72,524
Liabilities
$5,000
Net assets
$67,524
Revenue
$176,083
Expenses
$275,184
Net income
-$99,101
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.07$0.00$0.07
2023Summary only. Only limited summary data is available for this year.$0.74$0.00$0.74$0.05$0.00$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$2.87$3.54$0.67
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.00$0.71$0.96$2.15$1.19
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.05$0.68$1.76$2.75$0.99
2019Summary only. Only limited summary data is available for this year.$0.75$0.05$0.70$3.04$3.07$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.05$0.73$2.80$3.13$0.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.05$0.74$3.47$3.05$0.42
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.05$0.74$3.44$3.10$0.34
2015Detailed filing. Detailed filing data is available for this year.$2.88$0.05$2.83$3.94$3.56$0.38
2014Summary only. Only limited summary data is available for this year.$2.50$0.05$2.45$3.91$3.91$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.05$2.45$4.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.05$2.45$3.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.05$1.69$2.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.05$1.09$3.55$2.88$0.67