Civic Intelligence

Arc Living Inc.

990 • Fiscal year 2017 • EIN 82-0366348

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

PO Box 1016Boise, ID 83701

(208) 343-5583

Siviq Scores

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

Liabilities / Assets

98th percentile

3.76x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.82x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

16th percentile

-19%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

52nd percentile

3.2%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

58th percentile

6.4%

Faster revenue growth than 58% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$171,081

Up $5,290 (+3.2%) from 2016

Net Assets

Down

-$472,618

Down $67,095 (-17%) from 2016

Liabilities

Up

$643,699

Up $72,385 (+13%) from 2016

Revenue

Up

$352,884

Up $21,208 (+6.4%) from 2016

Expenses

Down

$419,979

Down $7,927 (-1.9%) from 2016

Net Income

Up

-$67,095

Up $29,135 (+30%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2010: $223,566Liabilities 2010: $625,288Net Assets 2010: -$401,7222010Assets 2011: $215,684Liabilities 2011: $601,176Net Assets 2011: -$385,4922011Assets 2012: $207,144Liabilities 2012: $541,293Net Assets 2012: -$334,1492012Assets 2013: $196,337Liabilities 2013: $487,194Net Assets 2013: -$290,8572013Assets 2014: $190,960Liabilities 2014: $479,780Net Assets 2014: -$288,8202014Assets 2015: $161,034Liabilities 2015: $470,327Net Assets 2015: -$309,2932015Assets 2016: $165,791Liabilities 2016: $571,314Net Assets 2016: -$405,5232016Assets 2017: $171,081Liabilities 2017: $643,699Net Assets 2017: -$472,6182017Assets 2018: $180,455Liabilities 2018: $693,562Net Assets 2018: -$513,1072018Assets 2019: $184,200Liabilities 2019: $761,746Net Assets 2019: -$577,5462019Assets 2020: $308,803Liabilities 2020: $866,419Net Assets 2020: -$557,6162020Assets 2021: $295,929Liabilities 2021: $1,012,657Net Assets 2021: -$716,7282021Assets 2022: $282,580Liabilities 2022: $1,200,615Net Assets 2022: -$918,0352022Assets 2023: $245,712Liabilities 2023: $1,270,980Net Assets 2023: -$1,025,2682023Assets 2024: $273,320Liabilities 2024: $21,995Net Assets 2024: $251,3252024

Highlighted filing

2017

Assets$171,081
Liabilities$643,699
Net Assets-$472,618

Operations Trend

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

$600K$400K$200K$0-$200K-$400KExpenses 2010: $313,4962010Expenses 2011: $320,7922011Expenses 2012: $309,3722012Revenue 2013: $349,978Expenses 2013: $306,686Net Income 2013: $43,2922013Revenue 2014: $357,815Expenses 2014: $355,778Net Income 2014: $2,0372014Revenue 2015: $359,766Expenses 2015: $380,239Net Income 2015: -$20,4732015Revenue 2016: $331,676Expenses 2016: $427,906Net Income 2016: -$96,2302016Revenue 2017: $352,884Expenses 2017: $419,979Net Income 2017: -$67,0952017Revenue 2018: $378,283Expenses 2018: $418,772Net Income 2018: -$40,4892018Revenue 2019: $393,826Expenses 2019: $458,265Net Income 2019: -$64,4392019Revenue 2020: $439,484Expenses 2020: $419,554Net Income 2020: $19,9302020Revenue 2021: $312,351Expenses 2021: $471,463Net Income 2021: -$159,1122021Revenue 2022: $389,093Expenses 2022: $590,400Net Income 2022: -$201,3072022Revenue 2023: $437,455Expenses 2023: $544,688Net Income 2023: -$107,2332023Revenue 2024: $551,199Expenses 2024: $511,491Net Income 2024: $39,7082024

Highlighted filing

2017

Revenue$352,884
Expenses$419,979
Net Income-$67,095
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$352,884
Mission and Program Overview

Mission

To assist developmentally disadvantaged persons with living quarters and training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$112,076$105,656▼ $6,420
Savings and Temporary Cash Investments$33,830$40,664▲ $6,834
Cash and Non-Interest-Bearing Accounts$8,154$11,732▲ $3,578
Accounts Receivable$8,795$9,675▲ $880
Rtn Earn Endowment Incm Other Fnds$-405,523$-472,618▼ $67,095
Total Assets$165,791$171,081▲ $5,290
Other Assets Total$2,936$3,354▲ $418
Liabilities
Other Liabilities$357,012$447,042▲ $90,030
Mortgage Notes Payable Secured by Investment Property$203,443$179,903▼ $23,540
Accounts Payable and Accrued Expenses$10,859$16,754▲ $5,895
Total Liabilities$571,314$643,699▲ $72,385
Net Assets / Fund Balance
Total Net Assets Fund Balance$-405,523$-472,618▼ $67,095
Total Liabilities and Net Assets / Fund Balance$165,791$171,081▲ $5,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,548$400,111$406,659
Land$88,511-$88,511
Equipment$10,597$36,047$46,644
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wv Bill RauerPresident
Haley HennesseyTrustee
Madison EdigerTrustee
Patrick CorcoranTrustee
Lisa CahillExecutive Di
Joe NelsonSecretary
Sharon TreeseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$174,142
Program Service Revenue
$171,342
Investment Income
$10
Other Revenue
$7,390
All Other Contributions
$7,037
Change in Net Assets
$-67,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$352,884
Total Revenue per Audited Statements
$352,884
Total Revenue per Form 990
$352,884
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$262,759
Other Expenses$157,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,297$14,462-$262,759
All Other Expenses$17,862--$17,862
Interest$17,838--$17,838
Other Expenses$14,656--$14,656
Office Expenses-$10,581-$10,581
Insurance$8,075--$8,075
Depreciation Depletion$6,420--$6,420
Fees for Services Accounting-$4,500-$4,500
Total Functional Expenses$390,436$29,543$0$419,979

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$419,979
Total Expenses per Audited Statements$419,979
Total Expenses per Form 990$419,979
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 Affiliated Entity$443,688
Tenant Security Deposits$3,354
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The executive director reviews the form prior to filing

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

Review policy and follow up as needed

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Arc Living Inc
EIN
82-0366348
Phone
2083435583
Address
PO BOX 1016, BOISE, ID 83701

Signing Officer

Name
Lisa Cahill
Title
Executive Director
Phone
2083435583
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Cahill
Formed
1980
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
25

Preparer

Firm
Wadsworth Reese Pllc
Address
6206 N DISCOVERY WAY SUITE 101, BOISE, ID 83713
Preparer
Clark Reese CPA
Phone
2083236234
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The project adopted the provisions of fasb accounting standards codification topic asc 740-10 (previously financial interpretation no. 48, accounting for uncertainty in income taxes), on january 1, 2009. The implementation of this standard had no impact on the financial statements. As of both the date of adoption, and as of december 31, 2017 and 2016, the unrecognized tax benefit accrual was zero. The project will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The project is subject to federal tax and state examinations by tax authorities for years 2014 through 2016.

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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt088511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0443688
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13354
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ENTITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0352884
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROJECT ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON JANUARY 1, 2009. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE FINANCIAL STATEMENTS. AS OF BOTH THE DATE OF ADOPTION, AND AS OF DECEMBER 31, 2017 AND 2016, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE PROJECT WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE PROJECT IS SUBJECT TO FEDERAL TAX AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS 2014 THROUGH 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105656
IRS990ScheduleD/TotalExpensesPerForm990Amt0419979
IRS990ScheduleD/TotalLiabilityAmt0447042
IRS990ScheduleD/TotalRevenuePerForm990Amt0352884
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0352884
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0419979
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE FORM PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEW POLICY AND FOLLOW UP AS NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE ARC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0826011496
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt05013C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAINING S
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04402 ALBION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOISE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0ID
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd083705
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0193594
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0165791
IRS990/TotalAssetsEOYAmt0171081
IRS990/TotalAssetsGrp/BOYAmt0165791
IRS990/TotalAssetsGrp/EOYAmt0171081
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0174142
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029543
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0390436
IRS990/TotalFunctionalExpensesGrp/TotalAmt0419979
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0571314
IRS990/TotalLiabilitiesEOYAmt0643699
IRS990/TotalLiabilitiesGrp/BOYAmt0571314
IRS990/TotalLiabilitiesGrp/EOYAmt0643699
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-405523
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-472618
IRS990/TotalProgramServiceExpensesAmt0390436
IRS990/TotalProgramServiceRevenueAmt0171342
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178732
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352884
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0165791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0171081
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04402 ALBION
IRS990/USAddress/CityNm0BOISE
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083705
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA CAHILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02083435583
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARC LIVING INC
ReturnHeader/Filer/BusinessNameControlTxt0ARCL
ReturnHeader/Filer/EIN0820366348
ReturnHeader/Filer/PhoneNum02083435583
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1016
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0078B8C312CBCA701656D67E317D1A06EA8C95FB4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId079CB7A575D4BA43DB34FF316A26C6471B5E604AF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.116.178.170
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:22:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464373109
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADSWORTH REESE PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06206 N DISCOVERY WAY SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083713
ReturnHeader/PreparerPersonGrp/PhoneNum02083236234
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CLARK REESE CPA
ReturnHeader/ReturnTs02018-11-14T13:22:32-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$0.55$0.51$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.25$1.27$1.03$0.44$0.54$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.28$1.20$0.92$0.39$0.59$0.20
2021Detailed filing. Detailed filing data is available for this year.$0.30$1.01$0.72$0.31$0.47$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.87$0.56$0.44$0.42$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.76$0.58$0.39$0.46$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.69$0.51$0.38$0.42$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.64$0.47$0.35$0.42$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.57$0.41$0.33$0.43$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.47$0.31$0.36$0.38$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.48$0.29$0.36$0.36$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.49$0.29$0.35$0.31$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.54$0.33$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.60$0.39$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.63$0.40$0.31