Civic Intelligence

Arca

990 • Fiscal year 2017 • EIN 85-6005755

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 22, 2018

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

50th percentile

0.39x

Higher debt load relative to assets than 50% of similar nonprofits.

2017 filings • NTEE P • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

32nd percentile

0.19x

Higher debt load relative to revenue than 32% of similar nonprofits.

2017 filings • NTEE P • $25M-$50M nonprofits • Source year 2017

Net Margin

31st percentile

-0.2%

Higher net margin than 31% of similar nonprofits.

2017 filings • NTEE P • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

8th percentile

$123,500

Higher top officer pay than 8% of similar nonprofits.

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

2017 filings • NTEE P • $25M-$50M nonprofits • Source year 2017

Asset Growth

11th percentile

-5.4%

Faster asset growth than 11% of similar nonprofits.

2017 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

34th percentile

-0.7%

Faster revenue growth than 34% of similar nonprofits.

2017 filings • NTEE P • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Down

$14,366,982

Down $815,660 (-5.4%) from 2016

Net Assets

Down

$8,832,196

Down $68,252 (-0.8%) from 2016

Liabilities

Down

$5,534,786

Down $747,408 (-12%) from 2016

Revenue

Down

$29,052,286

Down $197,689 (-0.7%) from 2016

Expenses

Down

$29,120,538

Down $693,472 (-2.3%) from 2016

Net Income

Up

-$68,252

Up $495,783 (+88%) from 2016

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

2017

Assets$14,366,982
Liabilities$5,534,786
Net Assets$8,832,196

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

2017

Revenue$29,052,286
Expenses$29,120,538
Net Income-$68,252
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 22, 2018
Return Version
2016v3.1
Gross Receipts
$29,217,635
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. Arca provides premier services to approximately 600 individuals with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,208,064$8,834,370▼ $373,694
Accounts Receivable$2,554,339$2,338,390▼ $215,949
Cash and Non-Interest-Bearing Accounts$2,434,840$2,096,468▼ $338,372
Prepaid Expenses and Deferred Charges$395,070$487,545▲ $92,475
Savings and Temporary Cash Investments$328,605$329,644▲ $1,039
Total Assets$15,182,642$14,366,982▼ $815,660
Other Assets Total$261,724$280,565▲ $18,841
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,695,140$3,042,599▼ $652,541
Accounts Payable and Accrued Expenses$2,096,686$1,988,291▼ $108,395
Escrow Account Liability$260,124$278,965▲ $18,841
Deferred Revenue$225,494$219,884▼ $5,610
Other Liabilities$4,750$5,047▲ $297
Total Liabilities$6,282,194$5,534,786▼ $747,408
Net Assets / Fund Balance
Unrestricted Net Assets$8,779,206$8,710,954▼ $68,252
Temporarily Rstr Net Assets$121,242$121,242→ $0
Total Net Assets Fund Balance$8,900,448$8,832,196▼ $68,252
Total Liabilities and Net Assets / Fund Balance$15,182,642$14,366,982▼ $815,660

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,909,187$5,412,403$9,321,590
Equipment$889,630$2,997,716$3,887,346
Leasehold Improvements$1,348,455$1,357,604$2,706,059
Land$2,687,098-$2,687,098

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,007,435$111,887▲ $117,591-$1,199,513
2015$1,022,332$17,491▼ $30,980-$1,007,435
2014$1,004,789$49,305▼ $6,858-$1,022,332
2013$721,884$201,493▲ $133,529-$1,004,789
2012$667,047-▲ $61,395-$721,884
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward J KaulCEO/presidenFT$114,065$9,435$123,500
Angie JulianCFOFT$87,435$3,713$91,148

Board Members and Trustees

NameTitle
Matt MaesChair
Joan CampbellVice Chair
Barbara LewisDirector
Carol PierceDirector
Diane FisherDirector
Doug CoxDirector
Javier AcevesDirector
Jeannie PatrickDirector
Jennifer LehmanDirector
Jim StrombergDirector
Pat KominiakDirector
Sonya AdamsDirector
Jim CulpepperSecretary
Laurel SheltonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Enterprise Builders CorporationConstruction8814 HORIZON BLVD, Albuquerque, NM 87113$339,430
Revenue and Support

Revenue Composition

Contributions and Grants
$1,283,699
Program Service Revenue
$27,839,085
Investment Income
$1,193
Other Revenue
$-71,691
All Other Contributions
$85,994
Change in Net Assets
$-68,252

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$396,526Cost
Total Noncash Contributions1$396,526-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,101,447
Other Expenses$8,019,091
Total Fundraising Expense$50,738
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,842,801$2,096,879$32,080$16,971,760
Other Employee Benefits$1,794,722$283,822$9,920$2,088,464
Payroll Taxes$1,150,116$181,883$6,357$1,338,356
Occupancy$941,623$307,950-$1,249,573
Fees for Services Other$176,496$617,664-$794,160
Depreciation Depletion$627,404$110,326-$737,730
All Other Expenses$441,052$191,576-$632,628
Pension Plan Contributions$430,850$68,136$2,381$501,367
Other Expenses$197,667$123,915-$321,582
Current Officers, Directors, Trustees, and Key Employees-$201,500-$201,500
Office Expenses$68,518$94,878-$163,396
Fees for Services Accounting$1,000$50,409-$51,409
Total Functional Expenses$24,705,012$4,364,788$50,738$29,120,538
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
Rental Deposits Held$5,047
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 a lifetime membership fee or 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

Filer Name
Arca
EIN
85-6005755
Phone
5053326700
Address
11300 LOMAS BLVD NE, ALBUQUERQUE, NM 87112

Signing Officer

Name
Laurel Shelton
Title
Treasurer
Phone
5053326700
Signed
2018-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurel Shelton
Formed
1953
Legal Domicile
Nm
Voting Board Members
14
Independent Board Members
14
Employees
890
Volunteers
71

Preparer

Firm
Loftis Group LLC
Address
4811 HARDWARE RD NE STE E-4, ALBUQUERQUE, NM 87109-2023
Preparer
Nick Loftis
Phone
5052935009
Supplemental Narrative

Additional Explanations

Form 990

Program service expenses 24,705,012 84% management and general expenses 4,364,788 15% fundraising expenses 50,738 1% accomplishments 255 adults with intellectual and developmental disabilities (idd) celebrated meaningful lives living in arca's supported living, intercare and customized in home support programs. 148 people developed new and enhanced skills with support from job coaches and instructors participating in causative community activities including paid employment and volunteering at various agencies helping seniors, homeless children and delivering nutritious food to families. Educational programs helped build confidence and teach healthy lifestyle choices including cooking, health matters, and specialized literacy. Arca's traveling theater group wrote, directed and performed its original plays road trip and into the forest to audiences throughout albuquerque. Arca employs 43 associate employees working with our janitorial team, arca organics and our office supports team. Entrepreneurial adults with idd have started their own business and include jeff's crafts and clothing, bill's classic candy stand, steve's snack shop and mary's laundry service. Additionally, 114 infants, children and adults received tailored supports in family settings including adoption, foster care, personal care, home based support and respite. Arca's prader- willi syndrome (pws) project, the first of its kind in the nation, served 64 infants, children and adults with pws and pws-like conditions and their families. Services are provided in 15 counties throughout new mexico and include identification and referral, advocacy, case management, nutrition consultation, behavioral supports, residential options, emergency respite, training and education. Arca's circle of supports staff worked with 18 young adults on the medicaid waiver "waiting list" to learn skills such as engaging in community activities and developing natural supports. 38 adults found greater independence and enhanced daily living skills through arca's smart travel program. With the use of cognitive assistance technologies, individuals complete basic, self-care activities, track medical and personal appointments, deliver medical alerts, manage personal finance, navigate the public transit system and complete other daily tasks and routines on their own.

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

Independent living and aces programs: provide intermittent services to 215 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 IV, Line 2B

Arca is the custodian for cash accounts for clients served.

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

Arca and the foundation 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, 2017 and 2016. Arca files information tax returns as prescribed by the tax laws of the jurisdictions in which it operates. Arca's income tax filings are subject to audit by various taxing authorities. As of june 30, 2017, arca's open audit periods are for 2014 and thereafter. Arca believes that it has appropriate support for any tax position taken as such, and does not have any uncertain tax positions that are material to the financial statements.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0INDEPENDENT LIVING AND ACES PROGRAMS: PROVIDE INTERMITTENT SERVICES TO 215 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
2017Detailed filing. Detailed filing data is available for this year.$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. 2017 filings • 501(c)3 • $25M-$50M nonprofits