Civic Intelligence

Arca

990 • Fiscal year 2014 • EIN 85-6005755

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 30, 2014

11300 Lomas Blvd NEAlbuquerque, NM 87112

(505) 332-6700

Siviq Scores

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

Liabilities / Assets

36th percentile

0.34x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • NTEE P • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

21st percentile

0.16x

Higher debt load relative to revenue than 21% of similar nonprofits.

2014 filings • NTEE P • $25M-$50M nonprofits • Source year 2014

Net Margin

70th percentile

4.0%

Higher net margin than 70% of similar nonprofits.

2014 filings • NTEE P • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

7th percentile

$109,738

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2014 filings • NTEE P • $25M-$50M nonprofits • Source year 2014

Asset Growth

77th percentile

8.4%

Faster asset growth than 77% of similar nonprofits.

2014 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

2.6%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2013 to 2014

Assets

Up

$13,060,721

Up $1,009,061 (+8.4%) from 2013

Net Assets

Up

$8,643,259

Up $1,096,055 (+15%) from 2013

Liabilities

Down

$4,417,462

Down $86,994 (-1.9%) from 2013

Revenue

$27,083,555

No earlier filing loaded for comparison.

Expenses

Up

$25,987,500

Up $464,300 (+1.8%) from 2013

Net Income

$1,096,055

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $11,649,604Liabilities 2011: $5,463,498Net Assets 2011: $6,186,1062011Assets 2012: $11,572,812Liabilities 2012: $4,896,873Net Assets 2012: $6,675,9392012Assets 2013: $12,051,660Liabilities 2013: $4,504,456Net Assets 2013: $7,547,2042013Assets 2014: $13,060,721Liabilities 2014: $4,417,462Net Assets 2014: $8,643,2592014Assets 2015: $15,611,567Liabilities 2015: $6,147,084Net Assets 2015: $9,464,4832015Assets 2016: $15,182,642Liabilities 2016: $6,282,194Net Assets 2016: $8,900,4482016Assets 2017: $14,366,982Liabilities 2017: $5,534,786Net Assets 2017: $8,832,1962017Assets 2018: $14,340,320Liabilities 2018: $5,324,630Net Assets 2018: $9,015,6902018Assets 2019: $14,241,224Liabilities 2019: $4,890,138Net Assets 2019: $9,351,0862019Assets 2020: $15,281,709Liabilities 2020: $5,325,288Net Assets 2020: $9,956,4212020Assets 2021: $16,482,320Liabilities 2021: $5,507,716Net Assets 2021: $10,974,6042021Assets 2022: $18,505,466Liabilities 2022: $4,646,722Net Assets 2022: $13,858,7442022

Highlighted filing

2014

Assets$13,060,721
Liabilities$4,417,462
Net Assets$8,643,259

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $25,685,0302011Expenses 2012: $25,940,2892012Expenses 2013: $25,523,2002013Revenue 2014: $27,083,555Expenses 2014: $25,987,500Net Income 2014: $1,096,0552014Revenue 2015: $28,389,251Expenses 2015: $27,568,027Net Income 2015: $821,2242015Revenue 2016: $29,249,975Expenses 2016: $29,814,010Net Income 2016: -$564,0352016Revenue 2017: $29,052,286Expenses 2017: $29,120,538Net Income 2017: -$68,2522017Revenue 2018: $28,360,230Expenses 2018: $28,176,736Net Income 2018: $183,4942018Revenue 2019: $28,404,129Expenses 2019: $28,068,733Net Income 2019: $335,3962019Revenue 2020: $29,235,686Expenses 2020: $28,630,351Net Income 2020: $605,3352020Revenue 2021: $29,131,675Expenses 2021: $28,113,492Net Income 2021: $1,018,1832021Revenue 2022: $31,341,339Expenses 2022: $28,457,199Net Income 2022: $2,884,1402022

Highlighted filing

2014

Revenue$27,083,555
Expenses$25,987,500
Net Income$1,096,055
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 30, 2014
Return Version
2013v4.0
Gross Receipts
$27,199,397
Mission and Program Overview

Mission

Working together to open doors for people with intellectual, developmental and cognitive disabilities to be valued members of the community.

Working together to open doors for people with developmental disabilities to be valued members of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,548,734$6,477,530▼ $71,204
Cash and Non-Interest-Bearing Accounts$2,195,215$3,263,832▲ $1,068,617
Accounts Receivable$2,276,585$2,258,235▼ $18,350
Prepaid Expenses and Deferred Charges$386,385$427,040▲ $40,655
Savings and Temporary Cash Investments$327,321$327,875▲ $554
Inventories for Sale or Use$1,156--
Total Assets$12,051,660$13,060,721▲ $1,009,061
Other Assets Total$316,264$306,209▼ $10,055
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,201,871$2,013,636▼ $188,235
Accounts Payable and Accrued Expenses$1,897,209$1,936,320▲ $39,111
Other Liabilities$318,490$308,693▼ $9,797
Deferred Revenue$86,886$158,813▲ $71,927
Total Liabilities$4,504,456$4,417,462▼ $86,994
Net Assets / Fund Balance
Unrestricted Net Assets$7,520,889$8,588,400▲ $1,067,511
Temporarily Rstr Net Assets$26,315$54,859▲ $28,544
Total Net Assets Fund Balance$7,547,204$8,643,259▲ $1,096,055
Total Liabilities and Net Assets / Fund Balance$12,051,660$13,060,721▲ $1,009,061

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,965,380$4,740,847$7,706,227
Equipment$826,844$2,498,548$3,325,392
Land$2,085,198-$2,085,198
Leasehold Improvements$600,108$975,728$1,575,836

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$721,884$201,493▲ $133,529-$1,004,789
2012$667,047-▲ $61,395-$721,884
2011$689,536-▼ $19,682-$667,047
2010$576,053-▲ $113,768-$689,536
2009$493,363$25,000▲ $63,025-$576,053
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward KaulCEO/presidenFT$101,300$8,438$109,738
Angie JulianCFOFT$85,825$3,598$89,423

Board Members and Trustees

NameTitle
Carol PierceChair
Grant SladeVice Chair
Amelia Lee MarleyDirector
Diane FisherDirector
Jack HolmesDirector
James BartonDirector
Javier AcevesDirector
Jeannie PatrickDirector
Jim StrombergDirector
Matt MaesDirector
Don WrightSecretary
Laurel SheltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$683,033
Program Service Revenue
$26,403,995
Investment Income
$843
Other Revenue
$-4,316
All Other Contributions
$177,194
Change in Net Assets
$1,096,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$18,185,171
Other Expenses$7,802,329
Total Fundraising Expense$40,583
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,127,438$1,610,975$29,364$14,767,777
Other Employee Benefits$1,537,012$224,339$7,496$1,768,847
Payroll Taxes$1,018,871$118,037$3,723$1,140,631
Occupancy$597,854$196,306-$794,160
All Other Expenses$665,448$93,980-$759,428
Depreciation Depletion$522,124$37,147-$559,271
Fees for Services Other$105,406$269,126-$374,532
Other Expenses$371,993$8,261-$371,993
Pension Plan Contributions$275,796$32,959-$308,755
Office Expenses$134,672$76,301-$210,973
Current Officers, Directors, Trustees, and Key Employees-$199,161-$199,161
Insurance-$109,721-$109,721
Fees for Services Accounting-$59,587-$59,587
Advertising-$18,941-$18,941
Fees for Services Legal-$13,086-$13,086
Travel-$7,758-$7,758
Total Functional Expenses$22,834,002$3,112,915$40,583$25,987,500
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Held for Persons Served Liabili$304,443
Rental Deposits Held$4,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Arca has members that pay annual dues. Membership is open to individuals over the age of 18. All members in good standing shall be entitled to vote in the election of the board of directors.

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

Active members are entitled to vote in the election of directors and are eligible to serve on the board of directors.

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

Arca's irs form 990 is reviewed by the arca finance committee at a regular meeting prior to filing of the form 990. Arca finance committee then presents the irs form 990 to the arca board of directors at their next regularly held meeting for their review and approval. A draft of the irs form 990 is e mailed to those reviewing and approving one week prior to the meeting

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

Arca has a conflict of interest policy which includes having all new board and committee members sign an acknowledgement they have read and understand the policy. All board and committee members are required annually and in writing to disclose all businesses or other organizations of which the member or leader, or a member of his family, is an officer, member, owner, or employee; or for which the member or leader, or a member of his family, acts as an agent; or from which the member or leader, or a member of his family, receives compensation or remuneration of any sort, with which arca competes or with which arca has, or might reasonably in the future enter into, a relationship or a transaction. Arca also has a policy directing the board chair and other board members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes disclosure and the party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible.

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

Arca's president/ceo and arca management conducts periodic reviews to determine if: 1) compensation arrangements and benefits are reasonable, based on competent survey information and 2) conform to arca's written policies, are properly recorded, reflect reasonable investment for payments for goods and services, further charitable purpose and do not result in impermissible private benefit or in an excess benefit transaction. These reviews occur periodically. Review of president/ceo compensation is conducted by the board executive committee periodically. The committee does a periodic comparative survey of salaries of organizations similar in size and nature. The review and comparative study is documented. Arca did not have any key employees as defined by the irs.

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

Compensation for the cfo is determined based on an annual review performed by the ceo. The compensation is included in the annual budget which is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, financial statements and the irs form 990 are made available to the public upon request within three working days of the date the request was made. Arca and arca foundation's consolidated audited financial statements are also posted on the arcaopeningdoors.org website.

Filing and Contact Details

Filer

EIN
85-6005755
Phone
5053326700

Signing Officer

Name
Laurel Shelton
Title
Treasurer
Phone
5053326700
Signed
2014-12-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurel Shelton
Formed
1953
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
820
Volunteers
235

Preparer

Preparer
Nick Loftis
Phone
5052935009
Supplemental Narrative

Additional Explanations

Form 990

Program service expenses 22,834,002 88% management and general expenses 3,112,915 11% fundraising expenses 40,583 1%

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

Independent living and aces programs: provide intermittent services to 192 individuals based upon individual choices and level of need. These programs provide tailored services addressing individualized interests in work and career opportunities. Arca job training program: this program consists of two job training programs: the arca farm which produces organic food products for sale to the public and performance of janitorial services as a means to teach job skills to people with developmental disabilities.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are administered by arca foundation, a related party. Endowment funds are held by albuquerque community foundation and new mexico community foundation, both unrelated organizations. Endowment funds are designated by donors to be held in perpetuity for arca. On an annual basis the arca foundation board may elect to withdraw up to 5% of the average market value, based on the previous 12 quarters (3 years) average balance of the fund. If arca ceased to exist, the funds would be provided to a nonprofit organization that supports people with developmental disabilities. The arca foundation board may choose to make future contributions to the fund.

Schedule D, Page 3, Part X

All entities of arca are non-profit corporations and qualify as tax-exempt organizations under section 501(c)(3) of the internal revenue code and are classified as other than a private foundation. As such, their normal activities not directly related to arca's tax exempt purpose is subject to taxation as unrelated business income. There was no taxable unrelated business income for the years ended june 30, 2014 and 2013. In 2006, the financial accounting standards board (fasb) issued authoritative guidance relating to the account for uncertain in income taxes. This pronouncement was amended in 2009 to include non-profit entities, which was effective for arca for the year ended june 30, 2010. The guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements in accordance with gaap. The guidance also requires the evaluation of tax positions taken or expected to be taken in the course of preparing arca's information returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense in the current year. In addition, guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition was also provided. As of june 30, 2014, arca performed a review of its material tax positions in accordance with recognition and measurement standards established by gaap. As a result of this review, arca qualified as a tax exempt organization under section 501 (c)(3) of the internal revenue code and had no unrecorded income derived from unrelated business activities and did not identify any entity level tax positions that would not meet the more-likely-than-not threshold. Arca files information tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, arca is subject to examination by federal, state, and local jurisdictions, where applicable. As of june 30, 2014, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year ended june 30, 2011 and forward. Arca would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. There was no such interest or penalties in operating expenses. There was no such interest or penalties recorded for the years ended june 30, 2014 and 2013.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0INDEPENDENT LIVING AND ACES PROGRAMS: PROVIDE INTERMITTENT SERVICES TO 192 INDIVIDUALS BASED UPON INDIVIDUAL CHOICES AND LEVEL OF NEED. THESE PROGRAMS PROVIDE TAILORED SERVICES ADDRESSING INDIVIDUALIZED INTERESTS IN WORK AND CAREER OPPORTUNITIES. ARCA JOB TRAINING PROGRAM: THIS PROGRAM CONSISTS OF TWO JOB TRAINING PROGRAMS: THE ARCA FARM WHICH PRODUCES ORGANIC FOOD PRODUCTS FOR SALE TO THE PUBLIC AND PERFORMANCE OF JANITORIAL SERVICES AS A MEANS TO TEACH JOB SKILLS TO PEOPLE WITH DEVELOPMENTAL DISABILITIES.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$4.65$13.9$31.3$28.5$2.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.5$5.51$11.0$29.1$28.1$1.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$5.33$9.96$29.2$28.6$0.61
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.2$4.89$9.35$28.4$28.1$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$5.32$9.02$28.4$28.2$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$5.53$8.83$29.1$29.1$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$6.28$8.90$29.2$29.8$0.56
2015Detailed filing. Detailed filing data is available for this year.$15.6$6.15$9.46$28.4$27.6$0.82
2014Detailed filing. Detailed filing data is available for this year.$13.1$4.42$8.64$27.1$26.0$1.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$4.50$7.55$25.5
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$4.90$6.68$25.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$5.46$6.19$25.7
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $25M-$50M nonprofits