Association for Residental Care of Putnam County Incorporated

990EZ • Fiscal year 2015 • EIN 59-2522308

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 21, 2015

Organization Profile ARCPUTNAM.ORG

1209 Westover DrivePalatka, FL 32177

(386) 325-2249

Siviq Scores

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

1.14x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

1.83x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

4.1%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

$6,562

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

-0.9%

Faster asset growth than 43% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

-1.2%

Faster revenue growth than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets95th percentile

Assets

Down

$211,788

Down $1,975 (-0.9%) from 2014

Net Assets

-$30,469

Up $5,439 (+15%) from 2014

Liabilities

Down

$242,257

Down $7,414 (-3.0%) from 2014

Revenue And Expenses

Liabilities / Revenue97th percentile Net Margin52nd percentile

Revenue

Down

$132,072

Down $1,620 (-1.2%) from 2014

Expenses

Down

$126,633

Down $2,426 (-1.9%) from 2014

Net Income

$5,439

Up $806 (+17%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

Highlighted filing

2015

Assets$211,788

Liabilities$242,257

Net Assets-$30,469

Open 2015 Filing

Operations Trend

Revenue Growth46th percentile

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

Highlighted filing

2015

Revenue$132,072

Expenses$126,633

Net Income$5,439

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2014 to Jun 30, 2015
Signed: Oct 21, 2015
Return Version: 2014v5.0
Gross Receipts: $132,072

Mission and Program Overview

Mission

The corporation maintaines low cost residential living facilities for low income and elderly individuals. All funds received are used to operate and maintain these facilities.

Program Services

Description	Grants	Expenses
THE CORPORATION PROVIDED RENT SUBSIDY FOR LOW-INCOME AND ELDERLY INDIVIDUALS.	$0	$103,886

Compensation and Service Providers

Top Officer Pay78th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
JIM WHITTAKER	Executive Director	-	$6,249	$313	$6,562
MELISSA MILLER	President	-	$0	-	-
BILL TORODE	Vice President	-	$0	-	-
ROBERT GOODWIN	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Association for Residential Care of
EIN: 59-2522308
Phone: 3863252249
Address: 1209 WESTOVER DRIVE, PALATKA, FL 32177

Signing Officer

Name: Melissa Miller
Title: President
Phone: 3863290945
Signed: 2015-10-21
Discuss with paid preparer: Yes

Preparer

Firm: Kresge Platt & Abare Pllc
Address: 1200 PLANTATION ISLAND DR, ST AUGUSTINE, FL 32080
Preparer: William T Abare Iii CPA
Phone: 9044600747

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 140.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office expense. Amount: 1,170. Description: miscellaneous expenses. Amount: 1,084. Description: payroll taxes. Amount: 1,374. Description: insurance. Amount: 4,603. Description: interest on first mortgage. Amount: 21,639. Description: depreciation expense. Amount: 20,425. Description: management salaries. Amount: 25. Total to form 990-ez, line 16: 50,320.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 0. End of year amount: 330. Description: other depreciable assets. Beg. Of year amount: 4,821. End of year amount: 8,250.”

Raw XML Appendix166 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BenefitsPaidToOrForMembersAmt	0	1148
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	ASSOCIATION FOR RESIDENTIAL CARE OF PUTNAM COUNTY INC
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	3863252249
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	1209 WESTOVER DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	PALATKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	32177
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	79356
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	92954
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	99283
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	5439
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	3000
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	213763
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	211788
IRS990EZ/GrossReceiptsAmt	0	132072
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	140
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	129586
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	110254
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	-35908
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	-30469
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	-35908
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	-30469
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	53046
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	3.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	6249
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	313
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MELISSA MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	BILL TORODE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	JIM WHITTAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	ROBERT GOODWIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	4821
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	8580
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	50320
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	THE CORPORATION MAINTAINES LOW COST RESIDENTIAL LIVING FACILITIES FOR LOW INCOME AND ELDERLY INDIVIDUALS. ALL FUNDS RECEIVED ARE USED TO OPERATE AND MAINTAIN THESE FACILITIES.
IRS990EZ/ProgramServiceRevenueAmt	0	32649
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	THE CORPORATION PROVIDED RENT SUBSIDY FOR LOW-INCOME AND ELDERLY INDIVIDUALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	103886
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	19119
IRS990EZ/SchoolOperatingInd	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	FL
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	249671
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	242257
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	126633
IRS990EZ/TotalProgramServiceExpensesAmt	0	103886
IRS990EZ/TotalRevenueAmt	0	132072
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	ARCPUTNAM.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	131932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	100095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	110421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	85227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	89464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	517139
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt	0	140
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt	0	190
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt	0	765
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt	0	326
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt	0	389
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt	0	1810
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	0.99650
IRS990ScheduleA/PublicSupportPY170Pct	0	0.99520
IRS990ScheduleA/PublicSupportTotal170Amt	0	517139
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	131932
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	100095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	110421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	85227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	89464
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	517139
IRS990ScheduleA/TotalSupportAmt	0	518949
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: INTEREST INCOME. AMOUNT: 140.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,170. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 1,084. DESCRIPTION: PAYROLL TAXES. AMOUNT: 1,374. DESCRIPTION: INSURANCE. AMOUNT: 4,603. DESCRIPTION: INTEREST ON FIRST MORTGAGE. AMOUNT: 21,639. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 20,425. DESCRIPTION: MANAGEMENT SALARIES. AMOUNT: 25. TOTAL TO FORM 990-EZ, LINE 16: 50,320.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 330. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 4,821. END OF YEAR AMOUNT: 8,250.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MELISSA MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	3863290945
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	ASSOCIATION FOR RESIDENTIAL CARE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	PUTNAM COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt	0	ASSO
ReturnHeader/Filer/EIN	0	592522308
ReturnHeader/Filer/PhoneNum	0	3863252249
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	1209 WESTOVER DRIVE
ReturnHeader/Filer/USAddress/CityNm	0	PALATKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	FL
ReturnHeader/Filer/USAddress/ZIPCd	0	32177
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	320025877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	KRESGE PLATT & ABARE PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1200 PLANTATION ISLAND DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	ST AUGUSTINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	32080
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9044600747
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	WILLIAM T ABARE III CPA
ReturnHeader/ReturnTs	0	2015-11-12T13:40:14-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2014-07-01
ReturnHeader/TaxPeriodEndDt	0	2015-06-30
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $211,788
Liabilities: $242,257
Net assets: -$30,469
Revenue: $132,072
Expenses: $126,633
Net income: $5,439

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$2.31	$0.84	$1.47	$1.71	$1.22	$0.49
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.04	$1.06	$0.98	$1.26	$1.22	$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.19	$1.25	$0.94	$1.45	$1.18	$0.27
2022Detailed filing. Detailed filing data is available for this year.	$2.14	$1.47	$0.67	$1.50	$1.30	$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.10	$1.63	$0.47	$1.49	$1.24	$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.04	$1.82	$0.22	$1.49	$1.31	$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.99	$1.95	$0.04	$1.54	$1.39	$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.95	$2.07	$0.12	$1.47	$1.25	$0.22
2017Detailed filing. Detailed filing data is available for this year.	$1.90	$2.24	$0.34	$1.39	$1.38	$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$2.00	$2.35	$0.34	$1.27	$1.31	$0.04
2015Detailed filing. Detailed filing data is available for this year.	$2.12	$2.42	$0.30	$1.32	$1.27	$0.05
2014Detailed filing. Detailed filing data is available for this year.	$2.14	$2.50	$0.36	$1.34	$1.29	$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.20	$2.61	$0.41	$1.49	$1.41	$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.15	$2.64	$0.49	$1.37	$1.22	$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.13	$2.76	$0.63	$1.51	$1.46	$0.04